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All Journal The Indonesian Journal of Accounting Research Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi Kontemporer
DYAH EKAARI SEKAR JATININGSIH
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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The Impact of Information Presentation Formats and Types on Decision Performance: An Experimental Study of Cost-Based Decision Making DYAH EKAARI SEKAR JATININGSIH; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.235

Abstract

This study examines the impact of cost information presentation formats and types on decision performance using an experimental method.  Using a customer profitability report generated from activity-based costing presented in tabular or graphical format and digital or manual type, subjects in this experiment have the task to determine price, which can influence company profitability. The design used in the experiment is 2X2X2 between subjects, with 60 managers in a food manufacturing industry as participants.  The results show that information presented digitally or manually in the format of tabular or graphical has significant impact for decision makers and lead to different profit performance.  Further analysis also shows that decision maker's nature of work has an impact on decision making process instead of knowledge.
COST INFORMATION AND ENERGY EFFICIENCY: EXPERIMENTAL STUDY ON IN THE DESIGN OF NEW SUSTAINABLE PRODUCTS Fadilla Damara Putri; Dyah Ekaari Sekar Jatiningsih
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 1 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i1.2622

Abstract

This study explores the influence of cost information and energy efficiency in sustainable new product development. With a 2x2 factorial experimental design, the study involved Accounting students of Universitas Muhammadiyah Yogyakarta. Data were collected through experimental tasks based on the type of cost information and the level of energy efficiency. The ANOVA results showed that energy efficiency had a significant effect on green product design, while cost information had no direct effect. These findings emphasize the importance of energy efficiency in product development for sustainability. Green products can reduce production costs, minimize waste, and increase competitiveness. The application of green technology also attracts investment, creates jobs, and supports industrial innovation. In addition, compliance with environmental regulations strengthens sustainable economic growth and improves people's quality of life. Thus, this study contributes to encouraging business practices that support sustainability and industrial innovation.
CONTROL SYSTEMS AND GOAL ORIENTATION IN ECO-DESIGN PERFORMANCE Khansa Adira Paradis; Dyah Ekaari Sekar Jatiningsih
Jurnal Akuntansi Kontemporer Vol. 18 No. 2 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This study aims to examine how Management Control Systems (MCS), Learning Orientation (LO), and Performance-Prove Orientation (PPO) influence eco-friendly design performance, and whether their alignment improves sustainability-focused outcomes. Research Methods. This study used a quantitative 2×2×2 experimental design with a LEGO-based eco-design task involving 171 accounting students. Participants were assigned to Diagnostic or Interactive MCS conditions and exposed to priming scenarios for Learning Orientation (LO) and Performance-Prove Orientation (PPO). Data were analysed using ANOVA (SPSS). Research Results and Findings. The results show no significant main effects for MCS, LO, or PPO individually. However, a significant three-way interaction was found. Eco-design performance was highest when Interactive MCS aligned with low LO and low PPO, and when Diagnostic MCS aligned with high LO and low PPO. When PPO was high, differences between conditions became minimal. This study contributes to the behavioural accounting literature and managerial practice by highlighting the importance of aligning management control systems with individual goal orientations to support eco-design.
Co-Authors Fadilla Damara Putri Khansa Adira Paradis Mahfud Sholihin