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The Role of Management Accounting Systems in Product Quality Control Middin, Muslianti; Ratte, Rosalena Belo; Usman, Asri; Mediaty, Mediaty
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12052

Abstract

In an increasingly competitive business world, companies are required to produce quality products. SAM is a formal system that utilizes information to support various company activities. SAM has four main characteristics: broad coverage, aggregation, integration, and timeliness. Product quality control functions to integrate quality maintenance and development so that production and service are more efficient and satisfy consumers. There are three components of SAM in quality control: quality control objectives, quality feedback, and quality incentives. Companies need to control the products they produce to minimize defects. SAM helps present information on product quality and employee performance, as well as managing data into reports that support managers in decision making.
CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PERTUNJUKAN : PERSPEKTIF DRAMATURGI DALAM MEMAHAMI PENGELOLAAN CITRA PERUSAHAAN (STUDI PADA PT BANK RAKYAT INDONESIA TBK) Mustafa, Mifta Aulia; Middin, Muslianti; Said, Darwis
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.563

Abstract

This study aims to understand how PT Bank Rakyat Indonesia Tbk. (BRI) uses Corporate Social Responsibility (CSR) programs as a performance to shape and manage the company's image, using Erving Goffman's dramaturgical perspective. Through a qualitative approach and case study method, data were collected through semi-structured interviews with internal parties of the company and analysis of documents such as sustainability reports, media publications, and CSR campaigns. The findings show that BRI's CSR operates in two symbolic areas: the frontstage, which is presented to the public through positive narratives, promotional media, and formal reporting; and the backstage, which reflects internal dynamics, planning processes, and the reality of program implementation. The analysis reveals that although CSR is carried out with social goals, public representation is often strategically arranged to strengthen the institutional image. Thus, CSR is not only a practice of social responsibility, but also a dramaturgical instrument in managing corporate impressions. This study broadens the understanding of CSR as a social construction and its contribution to shaping corporate legitimacy in the eyes of the public.