Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal International Conferences SDGs 2030 Challenges and Solutions AFRE Accounting Financial Review
Diana Zuhroh
University of Merdeka Malang
Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
EDITORIAL INTRODUCTION Sustainable Development Goals 2030: Challenges and Its Solutions Diana Zuhroh; Dina Poerwoningsih; Pindo Tutuko; Sari Yuniarti
International Conferences SDGs 2030 Challenges and Solutions Vol 1, No 1 (2017)
Publisher : International Conferences SDGs 2030 Challenges and Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.037 KB)

Abstract

According to United Nations Development Programme, the SustainableDevelopment Goals (SDGs), otherwise known as the Global Goals, are auniversal call to action to end poverty, protect the planet and ensure that allpeople enjoy peace and prosperity. The goals listed in Sustainable DevelopmentGoals 2030 (SDGs) are an action plan for people, the planet and prosperity. It alsoseeks to strengthen universal peace in greater freedom. We are all aware thateradicating poverty in all its forms and dimensions, including extreme poverty,is the greatest global challenge and the indispensable requirement for sustainabledevelopment (Transforming our world: the 2030 Agenda for SustainableDevelopment). Under the agenda, all countries and all stakeholders, acting incollaborative partnerships, will implement the plan. On the agenda it wasdecided to free humanity from the tyranny of poverty and desire and to heal andsecure our planet. Furthermore, 17 Goals of SDGs seek to build the MillenniumDevelopment Goals and resolve what is not achieved, which is to achieve allhuman rights and to achieve gender equality and empowerment of all womenand girls. It should be integrated and inseparable and balancing the threedimensions of sustainable development: economic, social and environmental.
Contingent Fit-Misfit and Business Unit Performance (A Review Based on the Perspective of the Congruency Hypothesis) Diana Zuhroh
AFRE (Accounting and Financial Review) Vol 2, No 1 (2019): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i1.3170

Abstract

This study was designed to obtain the influence of contingent fit and misfit on business unit performances in the perspective of the congruency hypothesis. Fit is reached when the company implements a low-cost strategy, practices traditional management accounting and uses automation information technology. Conversely, the company implements differentiation strategy tend to practices strategic management accounting and enabler information technology. This study was a survey method using questionnaires, and regression was used to analyze the data. This study concluded that contingent fit has a positive influence on the performance of customer, internal process, and learning/growth for business units in Fit group. However, the influence of contingent misfit on the performance of financial, customer, internal process and learning/ growth was inconsistent.  According to the Congruency Hypothesis, when the three subsystems are in fit, the configuration to be formed is a straight or almost straight line, which means, the level of elements in subsystems is equal. For these business units, the contingent fit has a positive influence on performance. Conversely, when the three elements are in misfit, the configuration to be formed is not a straight line. This study failed to prove the influence of contingent misfit on the performance of financial, customer, internal process and learning/growth. DOI: https://doi.org/10.26905/afr.v2i1.3170
Co-Authors Dina Poerwoningsih Pindo Tutuko Sari Yuniarti