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Journal : Dhana

Optimizing Corporate Financial Decision Making Through Strategic Management Accounting Susilawati, Made; Putra, Hari Setia
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/23yz6x65

Abstract

This study aims to examine and analyze the extent to which the implementation of strategic management accounting can optimize corporate financial decision-making. In an increasingly competitive and complex business environment, accurate and data-driven decision-making has become a crucial need for every organization. In this study, strategic management accounting is formulated through three main variables: Strategic Planning, Value Chain Analysis, and the Balanced Scorecard. This research adopts a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique, conducted through the SmartPLS software. The study involved 109 respondents consisting of financial managers and accounting staff from various companies. The results indicate that all three variables have a positive and significant influence on financial decision-making, with the Balanced Scorecard emerging as the most dominant variable. These findings emphasize the importance of applying a strategic framework in management accounting to improve the quality of financial information, operational efficiency, and accuracy in formulating financial policies. This research provides practical contributions for company management in adopting strategic management accounting-based financial decision-making strategies comprehensively and sustainably.
Co-Authors AA Sudharmawan, AA Abdillah Arif Nasution Ade Widyaningsih Adelia Yuniarti Adinda Audy Sita Mayzandy Agung Wijanarko, Agung Ahmad Mumtaz Tauba Ahmad, Zuhad ALEXANDER JOSEPH RIADI Andini Ni Kadek ANNA FITRIANI Anresangsya Pria Satvika Antesty, Sella Arnes Yuli Vandika Asmara Santhi, Ni Kadek Wulanda Asri Ady Bakri As’ady, Mustofa Bagus Hari Sugiharto Bakkara, Bonica Nisra Br Barus, Eka Valencia Cahyono, Ari Nugroho Cernan,Chr, A, Liu Chrisna Anzella Jacob Citra Annisa Rahmania DAIMATUL KHOIRIYAH Dani Prasetyo Deri Apriadi DESAK AYU WIRI ASTITI Desak Putu Eka Nilakusmawati Detti Meilandri DEWA AYU DWI ASTUTI Dewa, Saroja Sari Diana Anggraini Kusumawati Diana Diana Diva, Made Tresia Pramasta Duffin Dwi Dersmi Selan DWI LARAS RIYANTINI Eddy Silamat, Eddy Eka N Kencana EKA N. KENCANA Eknoe, Arwilda Eko Nur Hermansyah Endi Rustendi EVI NOVIYANTARI FATIMAH Fachrurazi Fadil Mas’ud Fatmasari, Ria Kristia Febriyanti, Ni Wayan Atik FELINA CHANTIKA PUTRI G. K. GANDHIADI G. K. GANDHIADI G.K. GANDHIADI Gusti Ayu Ariska Citra Dewi GUSTI AYU RATIH ASTARI Handrianus Akoit Hartono Hartono Hellena Hendarta Hendarta, Hellena Hugo Prasetyo Winotoatmojo I GEDE GANA ARIAWAN I Gusti Ayu Made Srinadi I GUSTI AYU MADE VALENTINA DEWI I GUSTI NGURAH SENTANA PUTRA I KOMANG GDE SUKARSA I PUTU ARISTA YASA I Putu Eka Nila Kencana I Putu Winada Gautama I WAYAN RIAN PRATAMA I WAYAN SUMARJAYA I Wayan Sumarjaya I.G.A. DIAH SULASIH IDA AYU SRI PADMINI Ika Fitrianita IMAMUDDIN KAMIL INA AZIZAH KADRI IPW Gautama IRA INDRIYANTI iswanto IYOS ALFRANTA SURBAKTI Jamaluddin Majid Johannes P Kumagaya Johnny Chandra Judijanto, Loso Juliani Tandi Tumbiri JULIE THERESYA PELAMONIA KADEK YUSA MAHENDRA Karol Octrisdey Kartika Sari Kastini, Ni Wayan Ketut Jayanegara Kharisma Dewi, Ni Putu Dian KOMANG CANDRA IVAN KOMANG KOKOM SUCAHYATI DEWI P Kosasih, Eva Kundori Kusiyah Lesmana, Tera Liza Utama LUH GEDE UDAYANI LUH PUTU IDA HARINI LUH PUTU SAFITRI PRATIWI Luluk Sarifah M ARRIE KUNILASARI ELYNA Made Ayu Asri Oktarini Putri MADE AYU DWI OCTAVANNY MADE NARYMURTI WIDYASTUTI Maria Lodika Long Masnoni, Masnoni Ma’mun, Akhmad Haqiqi Meilandri, Detti Meliance Bria Melkianus Ratu MILATUS SHOLIKHA Miltiades Dewifortuna Pulo MIRA AYU NOVITA SARI MODANA LOLITA Muhamad Risal Tawil Muhammad Prasha Risfi Silitonga Musran Munizu Nadiya Yunan Naswan Hadilia Neneng Widayati Nggandung, Yeheskial NI KADEK AYU PUJI ASTUTI NI KADEK DWI ARISYA AFRILIANTI NI KADEK ENDAH YANITA UTARI Ni Ketut Tari Tastrawati Ni Komang Jeni Frika Yanti Ni Luh Gede Arun Dayanti Purwa NI LUH GEDE WIDIADNYANI NI LUH PUTU RATNA KUMALASARI Ni Luh Putu Suciptawati NI LUH WIWIN YUNIARTI NI MADE ARY DHARMA WIDYA ASTUTI Ni Made Deviani Prisilia NI MADE PUSPASARI NI MADE SRI KUSUMAWARDHANI NI MADE SRI SUGIANTARI NI MADE SUKMA PERTIWI NI MADE SURYA JAYANTI NI NENGAH RIKA PUSPITA NI NYOMAN UTAMI DEWI Ni Nyoman Widiasih NI PUTU IIN VINNY DAYANTI NI PUTU NADYA AGUSVIANI NI PUTU PREMA DEWANTI NI WAYAN ARI SUNDARI NI WAYAN DIAH SIHMAWATI NI WAYAN WIDYA EKARANI NI WAYAN YUNI CAHYANI Niken Savitri Primasari Nilakusmawati, DPE ningrum, dedah - Ningrum, Endah Prawesti Nurhanimah Nurmahadi Nurul Ilma Nurul Iman, Nurul Nurwijayanti Nyoman Wendri Octavanny, Made Ayu Dwi PALUPI PURNAMA SARI Pardede, Mahadi Parlindungan Dongoran PRISCELLA PURBA Pulo, Miltiades Dewifortuna PUTRI DAMEYANTI Putu Edi Dimas Saputra PUTU OKA SURYA ARSANA Putu Rama Hari Bagaskara P. Ramli Semmawi Retnawati Siregar Rinovian Rais Rudy Irwansyah Sahri, Yulian Santoso, FahrulImam Sari Purnamayanti, Ni Gusti Ayu Kadek Siti Aisyah Hanim, Siti Aisyah Siti Hawa SITTI HAJAR Srinadi, I Gusti Ayu Srinadi, IGAM Suciptawati, NLP Suryati Sutama Wisnu Dyatmika Syunikitta, Mirwanti Thalib, Najdah Tita Safitriawati Tubagus, Munir Ulfatun Farika Novitasari Usmany, Paul Utami, Eva Yuniarti Veronika Nitsae Wagiyo Widianti, Nyoman Widyatmike Gede Mulawarman Yasir Maulana, Yasir ZAKIAH NURLAILA Zein Ghozali