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All Journal Jurnal Reviu Akuntansi dan Keuangan Value Added : Majalah Ekonomi dan Bisnis Zenit Jurnal Widya Manajemen & Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) JURNAL EKONOMI DAN BISNIS AIRLANGGA AL ISHLAH Jurnal Pendidikan AKRUAL: Jurnal Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Accounting Science Jurnal Ekonomi dan Bisnis Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Business and Finance Journal Ekonis : Jurnal Ekonomi dan Bisnis DedikasiMU: Journal of Community Service AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Proceedings of The ICECRS Journal of International Conference Proceedings Journal of Applied Economics in Developing Countries Mopolayio : Jurnal Pengabdian Ekonomi E-JURNAL AKUNTANSI
Bambang Tjahjadi
Faculty Of Economics And Business Airlangga University, Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Journal : Journal of Accounting and Investment

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The Role of Organization Strategy and Management Accounting Innovations on Cost Performance: The Case of Higher Education Institutions Evi Marlina; Bambang Tjahjadi
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.457 KB) | DOI: 10.18196/jai.v22i3.12012

Abstract

Research aims: This study aims to examine the effect of organizational strategy and management accounting innovations (MAI) on cost performance of private Higher Education Institutions (HEIs). Also, this study investigates the management accounting innovations as mediating variable.Design/Methodology/Approach: This study is quantitative research with a survey approach. This study was conducted by involving HEI located in several provinces in Sumatera Island, Indonesia, covering West Sumatra, Riau, Riau Islands, and Jambi. The research respondents were the head of the HEIs’ finance department. Data analysis utilized Structural Equation Model with Partial Least Square approach (SEM-PLS).Research findings: The results showed that HEI strategy and MAI had a positive direct effect on cost performance. However, management accounting innovations could not be mediating variable.Theoretical contribution/Originality: This study contributes to research areas related to strategy, management accounting innovations, and cost performance in HEI sector.Practitioner/Policy implication: Effectiveness and efficiency in managing HEIs funds requires a strategy and management accounting innovations.Limitation/Implication: The research only included HEIs located in the areas of West Sumatra, Riau, Riau Islands, and Jambi.
Co-Authors A., Rofikotul Ade Manggala Hardianto, Ade Manggala Adji Dharmadji, Adji Aisya Nurul Izzah Amir Amir Andry Irwanto Annisa Ayu Putri Sutarsa Ardhika Wisnu Wardana Ardiyanto Ardiyanto Aryo Bimo Setya Permana Atika Fairuzi Basuki , Ceicilia Bintang Hari Yudhanti Charles Subrata, Charles Cliff Kohardinata Darin Farah Nabilah Dian Shinta P. Elok Fitriya Eny Maryanti Evi Marlina Fitriyah Kusuma Devi Hadiah Fitriyah Hariyati Hariyati Hariyati Hariyati Hariyati Helmy Adam Hendi Kristiantoro Hengky Veru Purbolakseto Heri Widodo Heru Budi Pratomo Heru Tjaraka I Made Narsa Idil Rakhmat Susanto Iman Harymawan Irvan Pratama Saputra Jitu Laksono Kustiningsih, Nanik Lina Nasihatun Nafidah Linda Sutanto Linda Sutanto Luky Patricia Widianingsih Mardijuwono, Agus Widodo Mira Nanik Kustiningsih Navik Puryantini Navik Puryantini Noorlailie Soewarno Novrys Suhardianto Pratomo, Heru Budi Puryantini, Navik Putri Nabilah Rofikotul A. Rofikotul Arfati Santi Novita Setiyowati, Rianti Budi Shanti Shelly Febriana Kartasari Shinta P., Dian Suwandi, S. Wahyudi Wahyudi Wan Adibah Wan Ismail Wishnu Tjahjadi, Wishnu Yayi Suryo Prabandari Zainuddin, Zainuddin