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All Journal Katalogis Perkebunan dan Lahan Tropika Indonesian Collaboration Journal of Community Services (ICJCS) Jurnal Kajian Pembelajaran dan Keilmuan Journal of Pharmaceutical Care and Sciences Journal of Innovation Research and Knowledge Jurnal Peradaban Masyarakat (JPM) Inculco Journal of Christian Education Bhinneka Multidisiplin Journal Jurnal Medika: Medika
Pebrianti Pebrianti, Pebrianti
Universitas Tadulako
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Journal : Bhinneka Multidisiplin Journal

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PENERAPAN AKUNTANSI MANAJEMEN DALAM MENUNJANG INOVASI DAN KEUNGGULAN KOMPETITIF PADA PERUSAHAAN JASA DI INDONESIA Pebrianti, Pebrianti; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 6 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i6.87

Abstract

This study aims to analyze the implementation of management accounting in supporting innovation and competitive advantage in service companies in Indonesia. The research employs a qualitative approach with a case study strategy, involving finance managers, innovation managers, and operational managers as key informants. Data were collected through in-depth interviews, participatory observation, and company documentation. Thematic analysis was conducted to identify the relationship between management accounting, innovation, and competitive advantage achievement. The results indicate that companies implementing digital-based management accounting can provide accurate and timely information, support strategic decision-making, and enhance innovation effectiveness. Integration of management accounting with innovation strategies enables companies to respond quickly to market changes, improve operational efficiency, and strengthen customer satisfaction. These findings confirm that management accounting serves as a strategic instrument to drive sustainable innovation and achieve competitive advantage in the service sector.
Co-Authors Adi Suyatno Ahmad Mukhlis, Ahmad Ahmad, Awaluddin Anita Herawati, Anita Baharuddin Baharuddin BAHITS, ABDUL Dyah Ekowatiningsih Erlina Y Kongkoli Ilham Ilham Jalaludin, Engga Komariyati Komariyati Komarudin, Mochamad Fahru LENI TRIANA, LENI Lesmana, Ihwan Satria Majdina, Nur Nayla, Sukma Rizka Fajrina S Sakri, Muhammad Shahwa, Qamariah Simunati, Simunati WAHYU IRAWATI Wati, Evi Sulistia Wicaksono, Rio Rizki Widia, Widia Yuwindry, Iwan