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CONTROLLING THE CHANGING OF MANAGEMENT ACCOUNTING PRACTICES IN THE ENTERPRISE RESOURCES PLANNING ENVIRONMENT Muhammad Nawawi; Roza Mulyadi; Dabella Yunia
JURNAL MANAJEMEN DAN BISNIS Vol 9 No 2 (2020): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2020)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v9i2.196

Abstract

The aims of this research is to give empirical evidence of changes in management accounting practices (MA) by examining the effects of changes in data quality, information quality and management accounting tasks on the efficiency and effectiveness of accounting, and indirectly on change in management accounting after the adoption of an enterprise resource planning (ERP) systems. Empirical analysis of the study used primary data from a survey of 29 manufacturing companies with 102 CFO respondents, accounting managers and business controllers, with a response rate of 28.43%, providing significant support for the proposed model. Structural equation modeling (SEM) approach with testing tools using partial least square (PLS) is used in this research. The linear thing with the results of previous research is the same, it was found that the erp implementation time is the determinant of significant MA changes, while the difference from previous researchers is in the end user, where the company that has adopted the ERP system has just felt a greater MA change when compared to users early on. The results showed that the implementation of global ERP and the use of business intelligence tools (BI) were significantly related to changes in MA practices.
Churros Product Innovation With Cassava Raw Materials Muhammad Nawawi; Siti Nur Ryza Novianti; Rifanti Barnia
MOVE: Journal of Community Service and Engagement Vol. 1 No. 4 (2022): March 2022
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v1i4.39

Abstract

Natural resources and human resources of sukajaya village are very potential. This condition makes the reason to make sukajaya village as an example of an economically independent village supported by abundant produce. This community empowerment and training program aims to develop cassava processed products into churros food products that have better added value and can make the community have a prosperous independent economy. After this program is implemented, the result obtained is the development of cassava processed products into more innovative churros and the surrounding community better understand the flow of products from upstream to downstream by utilizing the potential around the environment.