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All Journal JURNAL MANAJEMEN BISNIS Akuntansi dan Teknologi Informasi Inkubis: Jurnal Ekonomi dan Bisnis
Ria Sandra Alimbudiono
Universitas Surabaya
Economics, Econometrics & Finance Social Sciences

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APLIKASI KONSEP AKUNTANSI MANAJEMEN DALAM BLUE OCEAN STRATEGY Ria Sandra Alimbudiono
Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (791.079 KB) | DOI: 10.24123/jati.v7i1.1933

Abstract

This article aims to describe the application of management accounting in the blue ocean strategy. Blue ocean strategy is an alternative way for success. It offers a new approach that companies have to create value innovation to satisfy customers. It does not compete in cost efficiency, but it tries to open a new demand by seeing the customer's potential needs. To implement this new approach, management needs appropriate information for making decision. Management accounting tools like target costing and life-cycle costing tries to provide information for a better quality of decision making in the blue ocean strategy. Target costing will serve information for new product's pricing and functionality and life-cycle costing tries to analyze profitability of new product during its life-cycle. By using this tools, the blue ocean strategy can be implemented in the right track.
Application of Business Strategy to Create Competitive Advantage in Indonesian Micro, Small and Medium Enterprises Grace Citra Dewi; Yulianah Yulianah; Ria Sandra Alimbudiono; Daniel Kurniawan
Jurnal Manajemen Bisnis Vol. 10 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i1.481

Abstract

This research is the result of a review of the importance of formulating, designing, and implementing long-term strategies. The purpose of this research is to discuss how business strategies enable competitive advantage in organizations through their design, formulation, implementation, and control. This review was conducted as part of this research. Companies can no longer achieve a competitive advantage solely through the prices of their goods and/or services, nor can they achieve profitability in the short term; instead, their focus has shifted to the development of long-term strategies. Methodologies such as descriptive qualitative research from a theoretical point of view, analysis, synthesis, and documentary review of bibliographic references related to business strategy, as a generator of business competitive advantage, and how to achieve returns through long-term strategic planning are utilized in this study. As one of the conclusions, it is clear that the importance of developing, designing, and putting into action strategies that make it possible to achieve long-term results cannot be overstated, given that the role of managers is currently restricted to the production of financial performance.
Can Enterprise Risk Management Truly Boost Firm Value? Evidence From ROA and Board Independence Agung Sriwardhani; Ria Sandra Alimbudiono
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.266

Abstract

Background: Enterprise Risk Management (ERM) has been widely recognized as a strategic approach to managing organizational risks. However, previous studies have reported inconsistent findings regarding its effect on firm value, particularly in the financial sector. This study further examines whether financial performance and board independence strengthen the relationship between ERM and firm value. Objective: This study aims to investigate the effect of Enterprise Risk Management (ERM) on firm value and to examine the moderating roles of financial performance (ROA) and board independence in the Indonesian financial sector. Methods: This quantitative study employed panel data from 95 financial sector companies listed on the Indonesia Stock Exchange during 2019–2024, resulting in 570 firm-year observations. ERM was identified through Python-based content analysis of annual reports using predefined ERM-related keywords. Panel regression analysis was conducted using Common Effect, Fixed Effect, and Random Effect Models, with the most appropriate model selected through Chow, Hausman, and Lagrange Multiplier tests. Results: The findings indicate that ERM has a significant negative effect on firm value. However, financial performance (ROA) significantly strengthens the relationship between ERM and firm value, whereas board independence does not significantly moderate this relationship. Conclusion: ERM alone does not enhance firm value. Its effectiveness depends on strong financial performance, while board independence does not reinforce the value-creating role of ERM. These findings suggest that firms should integrate ERM with profitability improvement strategies to maximize shareholder value.
Co-Authors Agung Sriwardhani Daniel Kurniawan Grace Citra Dewi Yulianah Yulianah