| Variable | Cronbach’s Alpha Value | Standard Value | Description |
| Human Resources Competency | 0.969 | 0.60 | Reliable |
| Entrepreneurial Characteristics | 0.924 | 0.60 | Reliable |
| Information Technology | 0.821 | 0.60 | Reliable |
| Management Accounting System | 0.977 | 0.60 | Reliable |
| Environmental Uncertainty | 0.972 | 0.60 | Reliable |
| MSME Performance | 0.976 | 0.60 | Reliable |