The Influence of Market Competition, Environmental Uncertainty, and Technological Innovation on SME Performance: The Mediating Role of Strategic Management Accounting in Culinary SMEs in South Tangerang City
Small and Medium Enterprises (SMEs) are vital to Indonesia’s economic growth, with the culinary sector in South Tangerang expanding rapidly amid intense competition, uncertainty, and technological change. Preliminary observations of 15 culinary SME owners revealed rising competition and reliance on manual financial rec...