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Journal : Jurnal Akuntansi

The Practice Of Strategic Management Accounting In Public Sector Indonesia Sriyono; Effendi, Mohamad Irhas; Sirait, Afni
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1675

Abstract

Market orientation, cost leadership strategies, strategic management accounting practices, competitor accounting, and customer accounting of village-owned enterprises in Indonesia were the focus of this study's effort to identify empirical evidence of a causal link between them. Village-owned businesses in Indonesia and the role manager of those businesses are the subjects of this quantitative study. Applying SMA practice-competitor Accounting and SMA practice-customer Accounting in supported Village Owned Enterprises in Indonesia is positively impacted by market orientation and cost leadership strategies. This paper offers empirical proof that SMA Practice-Customer Accounting and SMA Practice-Competitor Accounting have been created and implemented in Indonesian village-owned businesses, with implications for theory. These findings corroborate the contingent hypothesis, which holds no universally applicable rules.
Co-Authors Abduh, Haziki ahmad rizal Ainur Rodiyah Akhmad Afandi Amalia Ayu Savitri Andi Irwan Benardi Anisyah, Dewi Anton Bawono Anwar, Rostini Apik Budi Santoso Arif Setiawan Ashar, Muhammad Azzahrani, Farahdina Safa CHOIRUNNISA Dearelsa, Ghina Balqis Denny Machrus Aly Detak Prapanca Dewi, Fina Rahma Dhamar Kenda, Ardent Dhea Ariesta Putri Diah Ikawati Ayuningtias Efendy, Baiq Daffania Effendi, Mohamad Irhas Eka, Bryan Eko Wahyono, Eko Endang Noer Anisah Erni Suharini Faadilah, Ashifa Hasna Fajriani, Andi Farhansyah, Rizky Fajar Fauziyah, Emah Febriyanti, Rada Firda Pramesti Nur Rahmadhani Firdaus Budhy Saputro Fitri Nur Soleha Friza Youlinda Hadiah Fitriyah Hari Sundana Herlinda Maya Kumala Sari Herlinda Maya Kumalasari Hersinta Retno Martani Hidayatulloh, Miftah Khilmi Iffat, Emmira Inayati, Rif’ah Irwanto, Mokh. Islakhudin, Fatwa Nur Askhab Jujuk Proboningsih, Jujuk K. Frank, Simon Abdi Kudus, Nihlatul Kumalasari, Herlinda Maya Kurniawati, Ninuk Dian Ladja, Fransiskus I. Lia Safitri M Hanif Farukhdin Maniagasi, Grace N. Maryanti, Herdina Miftachul Faiz Muhadi Mochammad Nur Huda Mohammad Zamroni Muchammad Andi Muhaimin Muhammad Rizki Alwi Ardana Muhammad Saleh Mulyana, Akhbar Candra Muzdalifah Nadin Kalista Pratana Narsih, Dwi NASIR, MOH. Navi Agustina Nila Osama Nining Puji Astuti Okvinia, Putri Nur Oyong Lisa Pradika Adi Wijayanto Pramana, Putu Agus Aditya Pramesta, Novi Indah Prapanca , Detak Prasetyo, Alfian Cahyo Purwitasari, Oktavia Puspitasari, Kristina Indah Putra, Andri Nusantara Raharjo, Dirham Rahmawati, Lili Rahmayani, Aprilia Rahmi Pinahayu, Ek Ajeng Ramdhani Renyaan, Dorthea Rita Ambarwati Sukmono Rizki Puji Agustin Rumanintya Lisaria Putri, Rumanintya Lisaria Safira Ariskiya Safitri, Amalia Dewi Saktiana, Henry Samrotul Ilmi Sarif Hidayat, Sarif Sarpangga Putri, Fierda Lestari Sarwenda Biduri Setiawan, Aries F. Setiawan Setiyono, Wisnu Panggah Sigit Hermawan Sinta Devi Sirait, Afni Siska Putri Utami Siti Sopiyah Sofiyatus Zahro Sugiarto, Herri Suis Galischa Wati Sumartik Supardi SUPRAPTO SUROTO Surya, Prima Ardiansah Suryadini, Suci Tiara Nur Mediana Faradilah Triyanto, Ade Tsuraya Zahira Najah Us’an Waharjani Wahyu Indah Lestari Wamaer, Yesaya S.S. Wambrauw, Andrias J. Wisnu Panggah Setiyono Wiwit Hariyanto Zamani, Moch Zaky