Pengaruh Soft Total Quality Management terhadap Kinerja Finansial dan Non-Finansial dengan Pendekatan Balanced Scorecard: Studi pada Usaha Kecil dan Menengah di DKI Jakarta

Deskripsi

This study aims to determine the effect of Soft Total Quality Management (Soft TQM) on financial and non-financial performance with balanced scorecard (BSC) approach on Small Medium Enterprises (SMEs) in DKI Jakarta. Financial performance in BSC also known as financial perspective, meanwhile non-financial performance consists of customer perspective, internal business process perspective, and innovation and learning perspective. Total 135 data research was collected by conducting direct and online surveys to the business owners/managers, either in goods or services. Data analysis was carried out by Structural Equation Modelling (SEM) method which use SPSS and AMOS software in testing the variables studied as well as the effect among variables. The results of the data analysis showed that soft TQM has a negative and not significant effect on SMEs financial perspective, however there is a positive and significant effect on SMEs non-financial perspective. This study also discovered that innovation and leaning perspective mediates the impact of soft TQM on financial perspective in a positive and significant way..Ada Tabel