Influence of Access to Finance, Human Resource Competence, Information Systems on the Performance of Small and Medium-Sized Enterprises with Organizational Culture as Study Moderating Variable

• Main Authors: Dini Wahyuni, Lukluk Fuadah, Syamsurijal Kadir
• Format: Article
• Language: deu
• Published: Institute of Accounting and Finance 2020-09-01
• Series: Облік і фінанси
• Subjects: small and medium enterprises¸ tam theory; contingency theory; access to finance; human resources competence; information systems; performance of small and medium enterprises
• Online Access: http://www.afj.org.ua/pdf/774-vpliv-finansovoi-dostupnosti.pdf

The purpose of the study is to find out whether such variables as access to finance, human resource competence and information systems can improve the performance of small and medium-sized enterprises in Palembang (Indonesia). The authors use the foundations of the contingency theory and the theory of information systems (in particular, the Technology acceptance model (TAM)). To evaluate the impact of these three variables on the performance of small and medium-sized enterprises, the authors use organizational culture as a study moderator variable. The study is based on the use of descriptive statistics methods. The random sample of the study is 386 respondents. To process digital data, a computer program for statistical data processing, SPSS 20, was used. It was determined that access to finance has a decisive influence on the efficiency of performance of small and medium-sized enterprises. At the same time, organizational culture mitigates the impact of information systems and the human resource competence on the performance of small and medium-sized enterprises, which is also quite significant. The study results indicate an unsatisfactory level of relations between small and medium-sized enterprises, on the one hand, and the Office of Cooperatives, Small and Medium Enterprises in Trade and Industry of Palembang City, on the other. The authors believe that business entities should interact more actively with agencies that are responsible for the development of small and medium-sized enterprises. Through this interaction, small and medium-sized enterprises will be able to obtain more accurate information about their development potential and become the driving force behind the economic growth of Palembang City.