Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2

Management Accounting Practices’ Impact on Firm Performance

Habibah, Annisa Nur (Unknown)
Fisher, Bobby (Unknown)



Article Info

Publish Date
13 Jul 2025

Abstract

This study seeks to examine the impact of management accounting methods on the performance of businesses in the South Jakartan manufacturing sector. To gather quantitative data, 115 managers from various divisions were surveyed. According to regression analysis, strategic management accounting, performance evaluation systems, budgeting systems, cost systems, and decision support systems are some of the management accounting approaches that have a significant impact on business performance. Decision support and performance evaluation tools have a particularly positive impact, despite the negative effects of budgeting methods. The study contributes to illustrating why efficient management accounting techniques are essential for improved business performance and more data for managers to use when making strategic choices

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...