Article Per Year (5 Year)
p-Index From 2021 - 2026
4.066
P-Index
This Author published in this journals
All Journal Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan dan Pengajaran Jurnal Pendidikan Ekonomi (JUPE) Dinamika Pendidikan JABE (Journal of Accounting and Business Education) Economic Education Analysis Journal AKUNTANSI DEWANTARA Pendas : Jurnah Ilmiah Pendidikan Dasar Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Surya Abdimas Atma Jaya Accounting Reseach (AJAR) Budimas : Jurnal Pengabdian Masyarakat Madaniya Jurnal Pengabdian Nasional (JPN) Indonesia Business and Accounting Education Journal ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Measurement In Educational Research Journal of International Conference Proceedings JIPkM Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) JAS (Jurnal Akuntansi Syariah) Jurnal Pengabdian Hukum Indonesia Jurnal Bina Desa Journal of Economic Education
Lyna Latifah
Faculty Of Economics, Universitas Negeri Semarang, Semarang, Indonesia
Religion Humanities Computer Science & IT 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 Library & Information Science Mathematics Nursing Public Health Social Sciences Other

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
Mapping the results of management accounting research in Indonesia Ratnaningrum Ratnaningrum; Lyna Latifah; Suyanto Suyanto; Y. Anni Aryani; Doddy Setiawan
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss2.art3

Abstract

During this time, the publication of the management accounting research is still left behind that of financial accounting. Moreover, there is no description of the previous literature about the causes and effects of management accounting practices in Indonesia. This study aims to describe the accounting management practices in Indonesia by mapping the results of empirical research to answer the questions in each study on what is being observed, what is the direction, what is the type of relationship, and to what level the analysis is. The data collection method used is by mapping the theories which are consistent with the empirical study on management accounting. There are 31 articles which are taken from the accredited national journals and can be tracked online from 2005 to 2017. This study shows that the result of management accounting research consists of four maps. These four maps cover the causes and effects of individual level budgeting; causes and effects of subunit and organizational level budgeting; information for planning and control; performance measures and incentives. The maps with absolutely no research result are:  the map of management accounting changes, contract and control: micro processes, individual judgments and decisions, management accounting in historical and social context, organizational change and relation of financial and operational reality. Based on the result, it can be concluded that accounting management research in Indonesia is only restricted on certain topics, especially in the topic of information for planning and control.
Co-Authors - FACHRURROZIE - Kusmuriyanto -, Kardiyem Abdillah, F. M. Abdul Khafid, Abdul Abidah, Shofriya Qonitatin Al-Hakim, Muh. Adrikni Amir Mahmud Anggraini, Merrie Satya Anis Widyawati Anisatul Mujayanti Anzaeni, Mia Winda Arumawan Mei Saputra Astri, Wiwin Bambang Haryadi Darojatun Yakti Pradhana Dian Latifiani Doddy Setiawan Doddy Setiawan Dwi Puji Astuti Dwi Puji Astuti Efendy, A. F. Emi Rahmawati Fuad, Muhammad Nur Gunawati , Iva Sofi Hastaningtyas, Intan Tri Hendra Anto Permana, Hendra Anto Ida Nur Aeni Ida Nur Aeni, Ida Nur Ida Saroh Imam Agus Faisol Indah Anisykurlillah Indiyani, Amel Ellsamia Isdiati, Erni Harlina Karima, AnnisaUl Khafidz, Muhammad Kharisma Puspita Dewi, Kharisma Puspita Khoiriyani Putri, Dian Khoirun Nafisah, Khoirun Khy’sh Nusri Leapatra Chamalinda Kusuma, Adilia Putri Maknun, Lu'luul Margunani, Margunani Merie Satya Angraini Miftahunnajah, Nimas Aulia Pambajeng Mudrikan, Saringatun Muhammad Noor Ardiansah Muhammad Syukri Abdullah Mukoyimah, Siti Nabila Kharisma, Nabila niendyapangestika_02, zalma03 Nimas Novita, Ria Nur Aeni, Ida Nurdian Susilowati Nurdian Susilowati Nurul Herawati Pandhu Akbar Negara, Pandhu Akbar Permatasari, Yoan Pradhana, Darojatun Yakti Ratnaningrum Ratnaningrum Rediana Setiyani, Rediana Ristra Putri Ariesta Rohadhatul Aisy Sandy Arief Sari, Puji Novita Saroh, Ida Sefani Sefani, Sefani Setyanto, Heru Sudarwati Sudarwati Suratno Suratno Suyanto . Titiek Puji Astuti Triyara Selvi Parmadani, Triyara Selvi Tusyanah Tusyanah Ulfiyah, Siti Amatil Vini Wiratno Putri Wati, Agustina Sulistyo Wati, Bella Mei Mulya Wiharto, E. S. P. Y. Anni Aryani Y. Anni Aryani Zahri Hamat