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All Journal AKRUAL: Jurnal Akuntansi The South East Asian Journal of Management
Amir, Amizawati Mohd
Unknown Affiliation
Economics, Econometrics & Finance

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Strategic Management Accounting Information and Performance: Mediating Effect of Knowledge Management Maelah, Ruhanita; Mohamed, Baha'a Aldeen Hussein; Amir, Amizawati Mohd
The South East Asian Journal of Management Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

Research Aims: The objective of this study is to examine the relationship ‎between Strategic Management Accounting (SMA) information, Knowledge Management (KM), and the performance of ‎Malaysian hospitals. Design/methodology/approach: A survey is employed, and data is collected using self- administered questionnaires. Responses from 95 Malaysian private hospitals were ‎analysed using Partial Least Squares (PLS) 3.0. Research Findings: The findings indicate that SMA ‎information positively affects ‎performance, and KM mediates the ‎relationship between SMA information and interpretation. Theoretical Contribution/Originality: This study utilised the Resource-Based View (RBV) theory to explain SMA information as a resource and KM as a capability that impacts the competitive advantage of organisations. This study ‎contributes to the line of literature on SMA information and ‎KM in the healthcare sector. Managerial Implication in the South East Asian Context: Findings of this study can be used by managers to improve SMA ‎information and KM in their organisations. Research limitation & Implications: Firstly, the data were collected from a single sector, the healthcare sector, in a developing economy and focused on hospitals. It ‎may be inappropriate for the results of this study to be used for other sectors, such as industrial sectors or in other countries. ‎Secondly, the results from path analysis do not explain for sure how ‎these independent variables influence the dependent variables. ‎Although the path analysis can reveal the significant relationships between the independent and dependent variables, it is insufficient to provide subjective information that may need to ‎be addressed using a qualitative method.
The Dynamics of Local Representation in Regional Tax Units Wibowo, Danny; Amir, Amizawati Mohd
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p293-307

Abstract

Introduction/Main Objectives: This study aims to analyze the role of geographical-cultural representation of tax officials in shaping institutional trust, service legitimacy, and tax compliance in the archipelago. Methods: Using a qualitative approach with a case study method in the Tanimbar Islands, this study examines how the DJP's rotation policy structure and merit system affect the representation of local officials in strategic positions and its implications for public service interactions. Finding / Results: The results of the analysis show that the socio-cultural competence of local employees plays an important role in building social closeness, facilitating communication, and increasing public acceptance of taxation policies. However, the centralized merit system does not fully recognize the strategic value of this social capital, so that local representation is still limited and the adaptation of central policies to the regional context is less than optimal. Conclusion: This study emphasizes that local representation is a key element for the effectiveness of taxation services in the archipelago and requires greater attention in the formulation of human resource and public service policies.
Co-Authors Danny Wibowo Maelah, Ruhanita Mohamed, Baha'a Aldeen Hussein