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All Journal Journal of International Conference Proceedings Dharma: Jurnal Pengabdian Masyarakat
Simon Pulung Nugroho, Simon Pulung
Program Studi Teknik Informatika, Universitas Pembangunan Nasional “Veteran” Yogyakarta
Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Strategic Management Accounting for Village-Owned Enterprises in Indonesia SRIYONO, SRIYONO; SOEPRAPTO, ADI; NUGROHO, SIMON PULUNG; SIRAIT, AFNI
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2042

Abstract

The growth and development of Village Owned Enterprises in Indonesia is very rapid, but it has not been able to contribute to optimally increasing the income and welfare of rural communities. Strategic management accounting is an approach to management accounting techniques that can support the achievement of organizational goals and objectives. This research is based on contingency theory that there isn’t universally applicable approach. The development of strategic management accounting needs to consider the characteristics of the organization, including the organizational environment. The object of this research is Village Owned Enterprises in Indonesia. Respondents in this study were: administrators (managers) of Village-Owned Enterprises in Indonesia. The data analysis technique used a qualitative description. The results show that most village-owned enterprises in Indonesia have always and often applied strategic management accounting techniques, however, there are still many Village Owned Enterprises  managers who sometimes even rarely apply strategic management accounting techniques. This condition may be one of the factors that not yet optimal function and role of Village Owned Enterprises  in encouraging economic improvement and community welfare. Keywords: Village Owned Enterprises , Strategic Management Accounting
SMA-Technique Strategic Planning, Control and Performance Measurement in Village-Owned Enterprises in Indonesia Sriyono, Sriyono; SOEPRAPTO, ADI; NUGROHO, SIMON PULUNG; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2040

Abstract

This study was conducted to find empirical evidence of a causal relationship between organizational size, market orientation, and strategic planning, control, and performance measurement in the strategic management accounting (SMA) technique of village-owned enterprises in Indonesia. This research is based on contingency theory. The objects of this research are 51 village-owned enterprises in Indonesia. Respondents in this study were administrators (managers) of village-owned enterprises in Indonesia. The research instrument used was questionnaire that developed by Simon and Guilding (2008) for SMA techniques. The hypotheses were tested using SEM – PLS, that is Warppls 6.0. The results showed that market orientation had a significant effect on the development of strategic planning, control, and performance measurement of the SMA technique in village-owned enterprises in Indonesia, while organizational size had no significant effect. Keywords:       market orientation; organizational size; strategic management accounting.
PENGUATAN KAPASITAS KELOMPOK WANITA TANI MELALUI DIVERSIFIKASI PRODUK OLAHAN PANGAN LOKAL Suratna, Suratna; Soeprapto, Adi; Susanta, Susanta; Nugroho, Simon Pulung
Dharma: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2021): Mei
Publisher : Universitas Pembangunan Nasional "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/dlppm.v2i1.4769

Abstract

Hargomulyo Village is one of the villages in the Kokap Kulonprogo District of Yogyakarta which has high agricultural potential. Agricultural management efforts are mostly carried out by women. The Mekar Mandiri Women Farmers Group is a forum consisting of a group of farmer wives or female farmers in Hargomulyo Village who have activities in the agricultural sector in utilizing agricultural resources to work together to increase farm productivity and the welfare of its members. In carrying out its activities, the Mekar Mandiri Farmer Group has several obstacles: (1) Limited insight and skills in developing the potential of agricultural products into processed products with higher economic value; (2) Limited production equipment capable of processing agricultural products into processed products; (3) The low involvement of young people in the development of agricultural products. The solutions offered through these Community Service activities include: (1) training to broaden the horizons and increase the capacity of the community in managing local agricultural products-based processed products, (2) Facilitating the procurement of business equipment, (3) Assisting in applying for home industry permits and trademarks, and (4) Assistance in the manufacture of packaging designs for agricultural snack products. This Community Service activity is expected to increase the insight and capacity of the Mekar Mandiri Women's Farmer Group in processing agricultural products into processed products with higher economic added value.Arifin dan Biba, Arsyad, 2016, Pengantar Agribisnis, Mujahid Press, BandungBPS Kabupaten Kulonprogo, 2020, Produk Domestik Regional Bruto Kabupaten Kulonprogo Menurut Lapangan Usaha 2015-2019, Badan Pusat Statistik Kabupaten Kulonprogo, Kulonprogo.Craig, Gary, 2007, Capacity Building: Something Old, Something New..?, Critical Public Policy, 27(3):335-359Hermanu, Bambang, 2016, Implementasi Izin Edar Produk PIRT melalui Model Pengembangan Sistem Keamanan Pangan Terpadu, Prosiding Seminar Nasional Multi Disiplin Imu dan Call for Papers Unisbank (SENDI_U) ke-2, Unisbank Semarang, 425-435.Hudayana, Bambang,  Pande Made Kutanegara, Setiadi, Agus Indiyanto, Zamzam Fauzanafi, Mubarika Dyah F.N., Wiwik Sushartami, dan Mohamad Yusuf, (2019), Participatory Rural Appraisal (PRA) untuk Pengembangan Desa Wisata di Pedukuhan Pucung, Desa Wukirsari, Bantul, Bakti Budaya, 2(2):99-112Irrubai, Mohammad Liwa, 2015, Strategi Labeling, Packaging, dan Marketing Produk Hasil Industri Rumah Tangga di Kelurahan Monjok  Kecamatan Selaparang Kota Mataram Nus Tenggara Barat, Society Jurnal Jurusan Pendidikan IPS Ekonomi, Edisi XIII:15-30.Mukhtar, Syukrianti dan Nurif, Muchamad, 2015,  Peranan Packaging dalam Meningkatkan Hasil Produksi terhadap Konsumen, JSH : Jurnal Sosial Humaniora, 8(2):181-191 Mustanir, A, Hariyanti Hamid, Rifni Nikmat S, (2019), Pemberdayaan Kelompok Masyarakat Desa dalam Perencanaan Metode Partisipatif, Jurnal Moderat, 5(3):227-239Rahmadanih, Sitti Bulkis, Andi Amrullah, Rusli M.Rukka, M.Arsyad, (2015),  Strengthening Institutional Modelof Women-Farmers Group in Developing Household Food Diversification, International Journal of Agriculture System (IJAS), 3(1): 29-40Yuliana, Dina, (2017), Pemberdayaan Perempuan oleh Balai Penyuluhan Pertanian (BPP) melalui Kelompok Wanita Tani “Mekar Asri” di Dusun Mekar Mukti Desa Pasirmukti Kecamatan Cineam Kabupaten Tasikmalaya, Dinamika : Jurnal Ilmu Administrasi Negara, 4(3):417-423.
Co-Authors Adi Soeprapto Kusharyanti Kusharyanti Sirait, Afni Sriyono Sriyono Suratna, Suratna