The Important of Technology, Management and Accounting Adaptability toward Business Performance: A Proposed Study
Ikrar Agung Dewantoro (a*), Caturida Meiwanto Doktoralina (b), Lestari (c)

a,b,c) Accounting Program, Universitas Dian Nusantara, Jakarta Indonesia
*iagungd[at]gmail.com

Abstract

The traditional restaurant business is one of the sources that contribute to an increase in the income of a region. However, poor business performance causes the income from traditional restaurants to be suboptimal. Therefore, the role of traditional restaurants in having the ability to adapt to technological developments, good management methods, and good accounting reporting are the main issues of this paper. This study attempts to unearth a theoretical model of proposals on how these three capabilities can affect the performance of traditional restaurant businesses. The studies on the importance of the role of adaptability of accounting, adaptability of technology and adaptability of management have not been widely carried out in previous research in Indonesia. This research is expected to provide guidelines and further research facilities for the government to approach the development of traditional restaurants in encouraging culinary tourism and the revival of SMEs.

Keywords: Accounting Adaptability, Management Adaptability, Technology Adaptability, SMEs

Topic: Small and Medium Enterprises (SMEs)