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All Journal Procuratio : Jurnal Ilmiah Manajemen JAT (Journal of Accounting and Tax)
Achmad Luthfi Chamidi
Sayyid Ali Rahmatullah State Islamic University of Tulungagung
Economics, Econometrics & Finance

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INTEGRATION OF FRED R. DAVID’S STRATEGIC FRAMEWORK AND THE BALANCED SCORECARD IN MANAGEMENT ACCOUNTING PRACTICES FOR COMPETITIVE ADVANTAGE: A MULTIPLE CASE STUDY OF MEDIUM SCALE MANUFACTURING FIRMS IN EAST JAVA Samsul Huda; Ahmad Suminto; Achmad Luthfi Chamidi
JAT : Journal Of Accounting and Tax Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/g5qapc03

Abstract

This study aims to analyze strategic management in management accounting practices to achieve competitive advantage in Indonesian manufacturing companies. The object of study is medium-scale manufacturing firms focusing on Balance Scorecard (BSC) based strategic planning and SWOT analysis. The method employed is a qualitative descriptive approach through in-depth interviews with accounting and strategy managers (n=10), observation of financial reports, and content analysis of secondary data from annual reports. Findings reveal that BSC integration in financial and internal process perspectives enhances management accounting effectiveness by 25% in strategic decision making, while SWOT analysis identifies product portfolio strengths and market expansion opportunities as key drivers of competitive advantage. The conclusion states that aggressive strategies based on BSC and SWOT are effective for manufacturing firms facing intense competition, with recommendations for QSPM implementation in prioritizing functional strategies.
ANTHROPOLOGICAL-MANAGERIAL INTEGRATION: EXPLORING COLLECTIVE ORGANIZATIONAL VALUES WITHIN THE FRAMEWORK OF STRATEGIC ADAPTATION Achmad Luthfi Chamidi; Ashlihah Ashlihah; Ahmad Hanif Fajrin; Dede Nurohman; Prim Masrokan Mutohar
Procuratio : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2026): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v14i1.5730

Abstract

This study aims to explore the synergistic relationship between the anthropological and managerial dimensions of organizational culture as an instrument of strategic adaptation. Amid global disruption, organizations often fail to transform not because of poor strategic planning, but because of neglecting their anthropological "cultural roots." Using a literature review method by analyzing various models of organizational culture, this article builds an argument that organizational culture is not merely a supporting factor, but rather the foundation or "operating system" for strategic success. The results of the study indicate that effective integration requires synchronization between the collective mental programs of organizational members and systematic managerial interventions. In conclusion, an organization's ability to adapt depends heavily on the strength of dynamic and innovative collective values as a compass in facing market changes. Penelitian ini bertujuan untuk mengeksplorasi hubungan sinergis antara dimensi antropologis dan manajerial dalam budaya organisasi sebagai instrumen adaptasi strategi. Di tengah disrupsi global, organisasi seringkali gagal melakukan transformasi bukan karena buruknya rencana strategis, melainkan karena pengabaian terhadap "akar budaya" yang bersifat antropologis. Menggunakan metode literature review dengan menganalisis berbagai model budaya organisasi, artikel ini membangun argumen bahwa budaya organisasi bukanlah sekadar faktor pendukung, melainkan landasan atau "sistem operasi" bagi keberhasilan strategi. Hasil kajian menunjukkan bahwa integrasi yang efektif memerlukan sinkronisasi antara program mental kolektif anggota organisasi dengan intervensi manajerial yang sistematis. Kesimpulannya, kemampuan organisasi untuk beradaptasi sangat bergantung pada kekuatan nilai-nilai kolektif yang dinamis dan inovatif sebagai kompas dalam menghadapi perubahan pasar.
Co-Authors Ahmad Hanif Fajrin Ahmad Suminto Ashlihah Ashlihah Dede Nurohman Prim Masrokan Mutohar Samsul Huda