Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Business Innovation and Accounting Research
Yosphia Fahruddiana
Universitas Terbuka

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Value-Based Management Accounting for Improving Financial and Non-Financial Performance Yosphia Fahruddiana
Journal of Business Innovation and Accounting Research Vol. 2 No. 4 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/t44fdd76

Abstract

This study investigates the implementation and impact of value-based management accounting (VBMA) practices on both financial and non-financial performance within Indonesian business contexts. The research synthesizes empirical evidence from various Indonesian industries to examine how management accounting practices contribute to organizational value creation and performance enhancement. Employing a quantitative research methodology with structural equation modeling (SEM) analysis, this study analyzes the relationships between management accounting system usage, value chain integration, and multidimensional performance outcomes. The findings reveal that advanced management accounting practices significantly influence both financial metrics (profitability, liquidity, and market value) and non-financial indicators (customer satisfaction, service quality, and operational efficiency). Furthermore, the study demonstrates that value-based approaches to management accounting facilitate superior decision-making processes and enhance organizational competitiveness in the Indonesian market. The research contributes to the theoretical understanding of management accounting evolution while providing practical implications for Indonesian enterprises seeking to optimize their performance measurement and management systems.
Co-Authors