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All Journal Prosiding Seminar Nasional INDOCOMPAC Primanomics : Jurnal Ekonomi & Bisnis Jurnal ULTIMA Accounting JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Jurnal Aplikasi Akuntansi Journal of Business and Applied Management Indonesian Journal of Accounting and Governance Dinasti International Journal of Management Science Jurnal Akuntansi Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan JURNAL LENTERA AKUNTANSI Jurnal Administrasi Kantor Journal of Accounting and Finance Management (JAFM) Journal of Law, Poliitic and Humanities Media Ilmiah Akuntansi Eastasouth Journal of Effective Community Services The Es Accounting and Finance Jurnal Penelitian Akuntansi Equity Indonesian Journal of Accounting and Governance
Yohanes Mardinata Rusli, Yohanes Mardinata
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Media Ilmiah Akuntansi

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Strategic Management Accounting terhadap hubungan antara Business Strategy dan Organizational Performance saat Pandemi Covid-19 Yohanes Mardinata Rusli
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to determine and analyze: how much the company's business strategy and strategic management accounting of a company during the COVID-19 pandemic have an influence on increasing company performance and how big the role of strategic management accounting in influencing the relationship between the company's business strategy to increase organizational performance of the company. This research has its own unique characteristics because at the time this research was conducted, the world situation was experiencing a COVID-19 pandemic in all countries of the world, including Indonesia. Data were collected using quantitative techniques from primary data sources collected from 188 questionnaires distributed to several restaurants in the Jakarta, Bandung, Surabaya and Semarang areas affiliated with publicly listed companies on the Indonesia Stock Exchange. Based on the test results from the collected questionnaires, it can be concluded that the results of this study: (1) Business Strategy has a significant influence on strategic management accounting in Indonesia; (2) The role of strategic management accounting on the relationship between Business Strategy on organizational performance in Indonesia and (3) Business Strategy has a significant influence on organizational performance in Indonesia..
Co-Authors Albertha Cristy Aprilliani, Jessica Ardillah, Kenny Ardillah, Kenny Asih, Yuli Chiputri, Helen Daniel Wijaya David Harianto Eka Dian Rani Fransiska Fransiska Hakki, Tandry Whittleliang Irwan Jetro Sihombing Kandi Sofia Senastri Dahlan Koe Ketty Muhamad Habib Nainggolan, Piter Pangestu, Juan Carlos Parlindungan Banjarnahor Phebyana Margaretha Piter Nainggolan Prasetyo, Aries Heru Saragih, Rio Lambardo Surjadi, Merna Whittleliang Hakki, Tandry