Garuda - Garba Rujukan Digital

Suseno, Novie Susanti

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Author-ID : 1959487

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Challenges of Implementing Strategic Management Accounting and Innovative Culture Suseno, Novie Susanti
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30853

Strategic management accounting (SMA) is important for every organization to achieve its strategic goals. This is because SMA can provide significant added value by providing the relevant information that modern organizations need to successfully achieve competitive advantage. The aim of this study is to investigate the application of SMA techniques in building a culture of innovation in creative industry companies in Garut district. This research contributes to knowledge that can provide an overview of the challenges in implementing strategic management accounting in adopting strategic management accounting innovations holistically. This research uses a qualitative approach. The informants in this research were 5 company managers and strategic management experts as sources person. The research results show that companies are faced with several challenges, such as managers being required to understand accounting and the ability of managers to make strategic decisions by paying attention to environmental changes that occur. The stages of SMA techniques to achieve a culture of innovation are by carrying out strategic benchmarking and performance benchmarking, competitive position monitoring, performance measurement system, competitor cost estimation and pricing strategy. By implementing SMA Techniques, this really helps the Company in improving its culture of innovation. By studying environmental changes, which are fully oriented towards meeting customer expectations, this has an impact on the team's work culture becoming more innovative.

Challenges of Implementing Strategic Management Accounting and Innovative Culture Suseno, Novie Susanti
Khazanah Sosial Vol. 5 No. 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30853

Strategic management accounting (SMA) is important for every organization to achieve its strategic goals. This is because SMA can provide significant added value by providing the relevant information that modern organizations need to successfully achieve competitive advantage. The aim of this study is to investigate the application of SMA techniques in building a culture of innovation in creative industry companies in Garut district. This research contributes to knowledge that can provide an overview of the challenges in implementing strategic management accounting in adopting strategic management accounting innovations holistically. This research uses a qualitative approach. The informants in this research were 5 company managers and strategic management experts as sources person. The research results show that companies are faced with several challenges, such as managers being required to understand accounting and the ability of managers to make strategic decisions by paying attention to environmental changes that occur. The stages of SMA techniques to achieve a culture of innovation are by carrying out strategic benchmarking and performance benchmarking, competitive position monitoring, performance measurement system, competitor cost estimation and pricing strategy. By implementing SMA Techniques, this really helps the Company in improving its culture of innovation. By studying environmental changes, which are fully oriented towards meeting customer expectations, this has an impact on the team's work culture becoming more innovative.

The Digital Wallet Revolution: An Empirical Analysis of Its Effects on Mental Accounting and Financial Practices Suseno, Novie Susanti; Aulawi, Hilmi
Khazanah Sosial Vol. 6 No. 2 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i2.35392

In the current digital era, digital wallets have become an important innovation. This can certainly change the way individuals manage finances. This research aims to examine the influence of using digital wallets on mental accounting and its impact on financial behavior. A quantitative approach using the SEM method was used in this research to obtain more measurable, structured, and objective results. The data collection technique is through distributing questionnaires. Respondents in this research are the millennial generation born in 1981-1996 who have used digital wallets in West Java. The selection of West Java as a research location was based on the significant increase in the use of digital wallets in this area, which is affecting various aspects of daily life. The total sample was 300 respondents using the cluster sampling technique. The analytical method used is Structural Equation Modeling (SEM). The research results show that digital wallets influence mental accounting, and mental accounting influences financial behavior. Apart from that, the implications of the research results show that digital wallet users must take advantage of existing features to improve financial management, achieve financial goals, and reduce stress. Furthermore, service providers need to continue to innovate with features such as detailed financial reports, budget reminders, and spending analysis, as well as educate users so they can use these features optimally to increase satisfaction and loyalty.

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