Impact of Organizational Readiness, Management Support, and Fintech on MSMEs Supply Chain Performance

Zulhelmy M. Hatta; Firdaus AR; Ruhul Fitrios; Dani Pratama

doi:10.14414/jebav.v27i3.4518

Authors

Zulhelmy M. Hatta Universitas Islam Riau
Firdaus AR Universitas Islam Riau, Pekanbaru, Riau, Indonesia
Ruhul Fitrios Universitas Riau, Pekanbaru, Riau, Indonesia
Dani Pratama Universitas Islam Riau, Pekanbaru, Riau, Indonesia

DOI:

https://doi.org/10.14414/jebav.v27i3.4518

Keywords:

organizational readiness, top management support, Suplay chain Management, AIS Success, MSMEs

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia’s eco-nomic stability, as demonstrated by their resilience during the 1998 economic crisis. This study examines the influence of organizational readiness, top management support, and financial technology on the supply chain performance of MSMEs in Pekanbaru, with the success of Accounting Information Systems (AIS) serving as a mediating factor. A pur-posive sample of 190 MSMEs was analyzed using Structural Equation Modeling-Par-tial Least Squares (SEM-PLS). The findings indicate that organizational readiness, top management support, and the success of Accounting Information Systems significantly enhance supply chain performance. In contrast, financial technology does not have a di-rect impact on supply chain performance. However, organizational readiness, top man-agement support, and financial technology all positively contribute to the success of Ac-counting Information Systems. Theoretical implications of this study reinforce the Re-source-Based View (RBV) and the DeLone & McLean Information System Success Model, emphasizing the importance of organizational readiness and top management support in improving supply chain performance through the success of Accounting In-formation Systems. Additionally, this research contributes to the literature on financial technology within the framework of the Technology Acceptance Model (TAM), high-lighting its potential to enhance supply chain integration and efficiency in MSMEs. These insights provide practical strategies for MSMEs to optimize their supply chain management by effectively leveraging organizational and technological resources.

Author Biographies

Zulhelmy M. Hatta, Universitas Islam Riau
Zulhelmy is an Associate Professor at the Faculty of Economics and Business, Universitas
Islam Riau. Zulhelmy M Hatta, Ph.D holds a Bachelor of Accounting from School of Business
YKPN Yogyakarta, Indonesia, and a Master of Science from Gadjah Mada University
Yogykarta, Indonesia and Doctor of Philosophy in Islamic Finance from University of Malaya
Kuala Lumpur. He specializes in Islamic Finance, Islamic Accounting, Public Sector Accounting,
and Sustainability Accounting. His scholarly work has been cited over 218 times, reflecting his
significant contributions to these fields. Author’s contact detail: Faculty of Economics and
Business, Universitas Islam Riau, Jl. Kaharuddin Nasution no. 113, Perhentian Marpoyan
Bukitraya Pekanbaru, Riau Indonesia, +6281371456761;
Firdaus AR, Universitas Islam Riau, Pekanbaru, Riau, Indonesia
Firdaus Abdul Rahman is an Associate Professor at the Faculty of Economics and Business,
Universitas Islam Riau. He completed his PhD in the Faculty of Economics and Business at
Trisakti University. He received his bachelor’s degree in Accounting from the University of Riau.
He is also a Chartered Accountant (CA) from Ikatan Akuntan Indonesia(IAI). He actively teaches
and publishes papers in journals and conferences. His research interests include Islamic
accounting, corporate governance, finance, and risk. Author’s contact detail: Faculty of
Economics and Business, Universitas Islam Riau, Jl. Kaharuddin Nasution no. 113, Perhentian
Marpoyan Bukitraya Pekanbaru, Riau Indonesia, +6281275606011;
Ruhul Fitrios, Universitas Riau, Pekanbaru, Riau, Indonesia
Ruhul Fitrios is a lecturer at the Faculty of Economics and Business at Universitas Riau,
specifically in the Accounting Department. He was born in Naras on January 20, 1967.
Currently, he holds the position of Senior Lecturer with the rank of Pembina IV/a, effective since
October 1, 2011. Dr. Fitrios completed his Ph.D. in 2018 at Padjadjaran University, focusing on
Tax Policy. His office is located at the Bina Widya Campus, Km 12.5, Simpang Baru
Panam, Pekanbaru. Faculty of Economics and Business, Universitas Riau, Kampus Bina Widya
KM. 12,5, Simpang Baru, Kec. Tampan, Kota Pekanbaru, Riau 28293 +6282388887567;
Dani Pratama, Universitas Islam Riau, Pekanbaru, Riau, Indonesia
Dani Pratama is an employee at the Faculty of Economics and Business, Universitas Islam
Riau. Dani Pratama obtained a Bachelor's degree in Accounting from the Faculty of Economics,
Universitas Islam Riau, and a Master's degree in Accounting from the Faculty of Economics and
Business, Universitas Riau. He is actively engaged in research in the fields of Accounting
Systems and Micro, Small, and Medium Enterprises (MSMEs). His scholarly work has been
cited twice. Although the number of citations remains limited, it reflects his active involvement in
research related to Accounting Information Systems and MSMEs. Author’s contact detail:
Faculty of Economics and Business, Universitas Islam Riau, Jl. Kaharuddin Nasution no. 113,
Perhentian Marpoyan Bukitraya Pekanbaru, Riau Indonesia, +6282385721242;

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