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PENGARUH KOMITMEN, PERSEPSI, DAN PENERAPAN PILAR DASAR TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL Pasaribu, Hiras
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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This research means to discover the influence o f top management commitment and the perception o f division manager about total quality management (TQM) and the implementation o f fundamental base o f it toward to the effectiveness of the quality cost control (QCC) and its implication to the managerial performance at BUMN (state owned company) manufacturers in Indonesia. Population method survey is implemented to 28 BUMN manufacturers in Indonesia. The data used are primary and secondary data. Then, the hypothesis is tested using path analysis. The results show that: 1) Top management commitment and perceptions of division managers have no significant relationship with the application o f the basic pillars o f Total Quality management in BUMN manufacturer. (2) Simultaneously and partially, the commitment o f top management, the perception o f division manager, and the implementation of fundamental base o f TQM have influence toward the effectiveness of QCC; and (3) The implications o f both simultaneously and partially o f commitment of top management, the perception of division manager, the implementation o f fundamental base o f TQM, and the effectiveness of QCC influence the managerial performance.

Transformation of Strategic Management Accounting to Support Innovation and Competitive Advantage in the Digitalization Era Hiras Pasaribu; Zein Ghozali; Made Susilawati; Masnoni Masnoni
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/y9x0ck85

Strategic management accounting transformation is becoming increasingly important in the era of digitalization, where companies are required to adapt to technological developments in order to improve efficiency, innovation, and competitiveness. This research aims to analyze how strategic management accounting transformation can support innovation and competitive advantage in the digitalization era. In addition, this research also identifies challenges and success factors in the implementation of digital technology in strategic management accounting. The research method used is a qualitative approach with a case study method in several companies that have implemented digital-based strategic management accounting. Data were collected through in-depth interviews with finance managers, strategy managers, and innovation teams, as well as observations of the implementation of digital technology in the accounting system. Data analysis was conducted using thematic and comparative approaches to identify the main patterns in the transformation of strategic management accounting. The results show that digitization in strategic management accounting improves operational efficiency, transparency of financial information, and supports innovation by providing more accurate and real-time financial data. However, the study also identified key challenges in this transformation, such as employee resistance to technological change and high investment costs. In addition, top management support and human resource readiness are key factors in the successful implementation of digital technology in strategic management accounting. The implications of this study suggest that companies looking to improve competitiveness through digital transformation in management accounting need to invest in technology, employee training, as well as the development of policies that support innovation.

Transformation of Strategic Management Accounting to Support Innovation and Competitive Advantage in the Digitalization Era Hiras Pasaribu; Zein Ghozali; Made Susilawati; Masnoni Masnoni
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/y9x0ck85

Strategic management accounting transformation is becoming increasingly important in the era of digitalization, where companies are required to adapt to technological developments in order to improve efficiency, innovation, and competitiveness. This research aims to analyze how strategic management accounting transformation can support innovation and competitive advantage in the digitalization era. In addition, this research also identifies challenges and success factors in the implementation of digital technology in strategic management accounting. The research method used is a qualitative approach with a case study method in several companies that have implemented digital-based strategic management accounting. Data were collected through in-depth interviews with finance managers, strategy managers, and innovation teams, as well as observations of the implementation of digital technology in the accounting system. Data analysis was conducted using thematic and comparative approaches to identify the main patterns in the transformation of strategic management accounting. The results show that digitization in strategic management accounting improves operational efficiency, transparency of financial information, and supports innovation by providing more accurate and real-time financial data. However, the study also identified key challenges in this transformation, such as employee resistance to technological change and high investment costs. In addition, top management support and human resource readiness are key factors in the successful implementation of digital technology in strategic management accounting. The implications of this study suggest that companies looking to improve competitiveness through digital transformation in management accounting need to invest in technology, employee training, as well as the development of policies that support innovation.

Management Accounting Strategy in Decision Making to Achieve Good Governance Pasaribu, Hiras; Lidyawati, Linda; Sihombing, Edison; Majid, Jamaluddin
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xhdb8f13

This study aims to explore the contribution of management accounting strategies in supporting rational and accountable decision-making in order to realize the principles of good governance. Through the Systematic Literature Review (SLR) approach, this study systematically and comprehensively examines various relevant scientific literature, in order to identify strategies, patterns, and relationships between management accounting and good governance practices. The SLR process was carried out following the PRISMA flow, including formulating research questions, determining inclusion and exclusion criteria, and screening articles from reputable scientific databases such as Scopus, Google Scholar, ScienceDirect, ProQuest, and Garuda. The results of the study indicate that management accounting strategies, through tools such as budgeting, variance analysis, and cost-benefit analysis, play an important role in creating an efficient, data-based, and documented decision-making system. In addition, the use of information technology such as ERP, e-budgeting, and e-performance strengthens data integration, accelerates reporting, and increases transparency and accountability. This study also emphasizes the importance of increasing human resource capacity and internal policies that support the optimal use of accounting information. Thus, management accounting strategy is not only a technical tool, but also a strategic foundation in building professional, transparent and sustainable organizational governance

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