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All Journal Jurnal Akuntansi Asian Management and Business Review West Science Journal Economic and Entrepreneurship Strata International Journal of Social Issues
Effendi, Mohamad Irhas
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi

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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 Agus Sasmito Aribowo Agustiani, Sekar Ayu Dyah Sugandini Hidayati, Nida Urrahma Ningsih, Lina Tusia Sabihaini Sabihaini Sirait, Afni Sriyono Sutiono, Heru Tri Yenni Sri Utami, Yenni Sri