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All Journal Journal of Indonesian Economy and Business The Indonesian Journal of Accounting Research
Amanda Acintya
Universitas Gadjah Mada
Economics, Econometrics & Finance

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DO MICRO SMALL MEDIUM ENTERPRISES (MSMES) NEED MODERN MANAGEMENT ACCOUNTING TECHNIQUES? AN INDONESIAN PERSPECTIVE Amanda Acintya
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 1 (2020): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.53119

Abstract

Introduction/Main Objectives: Management accounting practices (MAPs) have long been recognized as a subject of interest with regards to business performance, including for Micro Small Medium Enterprises (MSMEs). Despite the significant role of this sector in emerging countries, there is a dearth of research into the practical implementation of MAPs. Background Problems: The purpose of this paper is to gain a general understanding of whether modern and traditional MAPs, in the MSMEs’ context, are on an equal footing in terms of usage and perceived importance. We adopt the IFAC’s management accounting (MA) evolution model to structure this research. Novelty: This study contributes by tracing the adoption of MAPs as an indicator of the MSMEs’ need for MA information. Within an academic and regulatory framework, this study is believed to provide an important contribution for academicians, practitioners and the government. Research Methods: We conducted an attended survey of 34 MSMEs around Yogyakarta and used the simple yet meaningful statistical technique of descriptive analytics. Findings/Results: The findings indicate that traditional MAPs (the ones in IFAC stages 1 and 2) were found to be marginally better implemented than the modern MAPs (IFAC stages 3 and 4). We compute the difference of two proxies: extent of implementation (EI) and perceived importance (PI) as an indicator of the gap in their operationalization. We found that as the IFAC stage moves along to the modern MAPs spectrum, the average difference between EI-PI also moves up accordingly. Conclusion: Hence, despite the better implementation of traditional MAPs among the MSMEs, it does not eliminate the opportunity for the increasing usage of modern MAPs in the future.
Quality Management Practices and Quality Performance: A Thematic Analysis of Indonesia’s Health Service Provider Amanda Acintya
The Indonesian Journal of Accounting Research Vol 22, No 3 (2019): IJAR September 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.440

Abstract

Preceeding literature indicates that service organizations are lagging behind their manufacturing firms in terms of the effective deployment of Total Quality Management (TQM) practices aimed to achieve operational and strategic goals. Given the paucity of TQM researches in service and Non-for-Profit organization, the objective of this study is for our research object to shed some light on the current TQM practices of and their relation to the company’s quality performance. service organizations. A thematic analysis is used to develop the constructs of QM practices. TQM is divided into two themes which are Infrastructure or “Soft” Quality Management (QM) Practices and Core or “Hard” QM Practices. The former one stresses on the human aspects whereas the latter is on the methods and business techniques. Each theme will be further broken down into its subthemes which have correlation with quality performance based on past researches. The paper derives its primary insights from in-depth interviews with the employees of a university’s health service provider in Indonesia. It analyses inductively the employee’s perspectives of QM practices implemented in the organization.  This qualitative research confirms causal models suggested by past quantitative studies and depict the organization’s enthusiasm in implementing TQM practices and how those improve organization’s quality performance. This study illustrates considerably small theoretical-practical gap of QM practices that is on the supplier relationship. More importantly, this study underscores the differences in TQM implementation practices due to some industry‐specific factor.
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