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p-Index From 2021 - 2026
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All Journal Jurnal Akuntansi Nommensen Indonesian Journal of Taxation and Accounting
Dwi Utami
State University of Makassar
Economics, Econometrics & Finance Social Sciences

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Analisis Strategi Efektif Pengelolaan Anggaran Guna Peningkatan Kualitas Operasional Pendidikan SMKN 1 Pinrang Dwi Utami; Sri Utami
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.32

Abstract

In delivering quality education, effective budget management iscrucial for SMK Negeri 1 Pinrang. This article presents an in-depth analysis of budget management strategies that have proven successful in improving the operational quality of education at the school. Byutilizing School Operational Assistance (BOS) funds transparently and systematically, the school has been able to allocate financialresources appropriately to support every aspect of education, from purchasing teaching materials to improving facilities. Through a structured approach to planning, budgeting, and accountability, SMK Negeri 1 Pinrang serves as an inspiring example for other schools in optimizing the use of funds to enhance the quality of education.
Tren Penelitian Global tentang Akuntansi Manajemen Strategis dan Kinerja UMKM: Analisis Bibliometrik Dwi Utami
Jurnal Akuntansi Nommensen Vol. 5 No. 1 (2026): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v5i1.3286

Abstract

Strategic Management Accounting (SMA) has become an important instrument for improving Micro, Small, and Medium Enterprises (MSME) performance in the digital era. The increasing adoption of digital technologies has encouraged researchers to explore the role of SMA in supporting competitiveness, decision-making, and business sustainability. This study aims to identify global research trends, influential publications, collaboration networks, and emerging themes related to Strategic Management Accounting and MSME performance. This study employed a bibliometric analysis approach using articles indexed in Scopus between 2014 and 2024. Data were analyzed using VOSviewer to visualize co-authorship, keyword co-occurrence, and citation networks. The findings indicate a significant increase in publications related to SMA and MSME performance during the last five years. The dominant research themes include digital transformation, financial performance, sustainability, competitive advantage, and innovation capability. The analysis also reveals that developed countries dominate the publication landscape, while research collaboration among developing countries remains limited. Strategic Management Accounting has become a growing research area with substantial contributions to MSME performance in the digital era. Future studies are recommended to explore empirical evidence from developing countries and integrate sustainability and digital innovation.
Co-Authors Sri Utami