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Hubungan Antara Strategi, Sistem Pengendalian Manajemen dan Sistem Pengukuran Kinerja: Sebuah Studi Literatur Wahyu Widarjo
Riset Manajemen dan Akuntansi Vol 9, No 1 (2018)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v9i1.62

Abstract

This paper discusses the study results of the relationship between strategy, management control system and performance measurement system. Based on the literature review results, it can be concluded that there is a relationship between strategy, management control system, performance measurement system and organizational performance. Organizations need a strategy to achieve vision, mission and goals of organization. In the process of formulating strategy, organizations need to pay attention to strategic capabilities and resources, business environment or level of competition and capital structure. Furthermore, in the process of implementing strategy, a system is needed which can be used to ensure that the organization has implemented a strategy in line with the organization objectives. Therefore, control system and performance measurement system are needed which are synergistic or in line with the established strategy so that the organization can continue in innovating and it will enhance capability and competitiveness which will ultimately improve organizational performance. Keywords: Strategy, management control system, performance measurement system.
Tree Planting To Encourage Ecotourism Concept on Penyengat Island Ranti Utami; Djoko Suhardjanto; Wahyu Widarjo; Marhalinda Marhalinda; Budi Alamsyah Siregar; Mohd Koharuddin; Mohamed Ayyub Hassan
International Journal of Community Engagement and Development Vol. 1 No. 3 (2023): October : International Journal of Community Engagement and Development
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/ijced.v1i3.10

Abstract

Penyengat Island is an island that has historical and religious tourism destinations. Penyengat Island is an island surrounded by sea and has quite a large population. Ecotourism is part of tourist attractions that utilize the potential of local natural resources, and are developed with environmentally friendly innovation and technology. This activity aims to provide benefits that can be felt directly and indirectly. The stages carried out in tree planting activities consist of socializing the need for a greening movement, preparing tree planting locations and carrying out mangrove seedling planting activities. With tree planting activities, many benefits can be obtained, such as a greener environment, keeping the air clean, protecting the coast from erosion and strong wave attacks, helping to reduce the risk of flooding in coastal areas and planting mangrove trees can prevent abrasion.
Dynamics of Research in Public Audit A Bibliometric Evaluation Wildan Izzulhaq; Widya Ningsih; Payamta; Wahyu Widarjo
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.5700

Abstract

The Wirecard AG case in Germany emerges as a highly relevant and in-depth example for exploration within the context of public audit. By evaluating the work that has been done, this study identifies gaps in the existing literature and provides recommendations for research areas that need further deepening. This research uses the Scopus database with 31 articles and uses the VOSviewer application to analyze them. The integration of technology, especially blockchain, into auditing practices is a focal point, enhancing efficiency and security, with the overall research landscape characterized by robust international collaboration and innovation.