Pengaruh Penerapan Akuntansi Biaya dan Sistem Pengendalian Internal terhadap Kinerja Keuangan UMKM dengan Komitmen Manajemen sebagai Variabel Moderasi di Kabupaten Sumbawa

Sriyatun; Aris Sugiarto

doi:10.55681/sentri.v4i12.7210

Authors

Sriyatun Universitas Teknologi Sumbawa
Aris Sugiarto Universitas Teknologi Sumbawa

DOI:

https://doi.org/10.55681/sentri.v4i12.7210

Keywords:

Cost Accounting, Internal Control System, Financial Performance, Management Commitment, MSME, PLS-SEM

Abstract

This study examines the effect of cost accounting implementation and internal control systems on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) with management commitment as a moderating variable in Sumbawa Regency. Grounded in contingency theory and agency theory, this research employs a quantitative explanatory cross-sectional design using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. Data were collected from 100 MSME owners/managers through structured questionnaires based on Slovin's formula from a population of 1,359 MSMEs. The measurement model confirmed convergent validity (AVE > 0.50), discriminant validity (HTMT < 0.90), and internal consistency (Cronbach's alpha > 0.85). Structural model assessment with 5,000 bootstrap subsamples reveals that cost accounting implementation significantly and positively affects MSME financial performance (β = 0.387; p < 0.001), and internal control systems exert a positive and significant influence on financial performance (β = 0.342; p < 0.001). Crucially, management commitment significantly moderates both relationships: it strengthens the effect of cost accounting on financial performance (β = 0.198; p = 0.004) and amplifies the impact of internal control systems on financial performance (β = 0.167; p = 0.012). The model explains 63.8% of the variance in financial performance (R² = 0.638) with strong predictive relevance (Q²predict = 0.597). These findings underscore the necessity of integrating formal accounting practices and internal controls with strong managerial commitment to optimize MSME financial outcomes in emerging regional economies.

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