GREEN ENTREPRENEURSHIP: IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM , QUALITY COST METHOD FOR INCREASING PROFITABILITY SMEs

Mardjono, Enny Susilowati and Hariyadi, Guruh Taufan (2015) GREEN ENTREPRENEURSHIP: IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM , QUALITY COST METHOD FOR INCREASING PROFITABILITY SMEs. 2nd Semarang International Conference on Business Inclusiveness and Sustainability. ISSN 978-602-8011-96-9

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Abstract

The research examines the effect Quality Cost (Prevention Cost, Appraisal cost, Failure Cost) with Accounting Information as Mediating Variable toward Profitability .This research use sample consisted of 51 Unit Small and Medium Enterprises food and drink in Semarang. The data are taken from MUI Semarang. Selection of samples by using sensus sampling. The hypothesis testing model using Warp Partial Least Square analysis (PLS) version 3.1 The result of the research indicated, the Prevention cost and Appraisal Cost with mediating Accounting Information are factors that affect positively on Profitability Unit Small and Medium Enterprises . Internal and Eksternal Failure cost with mediating Accounting Information have negative result in Profitability Unit Samall and Medium Enterprises. These findings contribute that The scale SMEs enterprises that have the support of the standards of the MUI are indeed more attention to Cost Appraisal and Preventing Cost with mediating Accounting Information are accurate support profitability. The cost of external and internal failure has not been implemented by the average SME yet and it be fully reflected in the low attention of accounting information systems that support the information available internal and external failure costs, which affects the damaged goods before the expiration of goods ends. So these findings SMESs Enterprises are not only consider the quality of the goods, but also held a review for internal and external failures to increase customer satisfaction impacting the increase in sales. Key words : Accounting Information, Quality Cost (Prevention Cost, Appraisal Cost,Failure Cost), Profitability

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