HOW IS THE PERFORMANCE APPRAISAL SYSTEM FOR SMALL AND MEDIUM ENTERPRISES IN THE LIVESTOCK INDUSTRY? EXPERIMENTAL STUDY IN INDONESIA

Ferdi Fathurohman; Rita Purwasih; Nurul Mukminah; Fitri Suciati

doi:10.35310/accruals.v9i01.1426

Ferdi Fathurohman Politeknik Negeri Subang https://orcid.org/0000-0002-2609-5277
Rita Purwasih Politeknik Negeri Subang https://orcid.org/0009-0007-5927-1744
Nurul Mukminah Politeknik Negeri Subang https://orcid.org/0000-0001-8508-4431
Fitri Suciati Politeknik Negeri Subang https://orcid.org/0009-0001-2741-4399

DOI: https://doi.org/10.35310/accruals.v9i01.1426

Keywords: management accounting techniques, performance evaluation techniques, institutional factors, contigency factors, SMEs, Indonesia

Abstract

The performance evaluation techniques have been important tools of competitive strategy to enhance organizational productivity and profitability. This study aims to find the factors that promote the deployment of performance evaluation techniques in livestock industry SMEs in Indonesia. In this study we examine the relation between three institutional factors (Imitation, Coercion and Normality), four contigency factors (Strength of competitive market, Participation of business owners, Advanced technology and The qualifications of accountants) and the deployment of performance evaluation techniques in livestock industry SMEs in Indonesia. The study applies a quantitative research methodology and uses a questionnaire method to collect the data. The study sample consists of 129 respondents. This study analyzes the data using the (SPSS) program. The results reveal a statistically significant relationship between the Strength of competitive market, Participation of business owners and Imitation and the deployment of performance evaluation techniques in livestock industry SMEs in Indonesia.

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