The Practice Of Strategic Management Accounting In Public Sector Indonesia

Sriyono; Mohamad Irhas  Effendi; Afni Sirait

doi:10.24912/ja.v28i1.1675

Authors

Sriyono Economy and Business, Universitas Pembangunan Nasional Veteran Yogyakarta
Mohamad Irhas Effendi Economy and Business, Universitas Pembangunan Nasional Veteran Yogyakarta
Afni Sirait Economy and Business, Universitas Pembangunan Nasional Veteran Yogyakarta

DOI:

https://doi.org/10.24912/ja.v28i1.1675

Keywords: Market Orientation; Cost Leadership Strategies; Strategic Management Accounting; Competitor Accounting; and Customer Accounting.

Abstract

Market orientation, cost leadership strategies, strategic management accounting practices, competitor accounting, and customer accounting of village-owned enterprises in Indonesia were the focus of this study's effort to identify empirical evidence of a causal link between them. Village-owned businesses in Indonesia and the role manager of those businesses are the subjects of this quantitative study. Applying SMA practice-competitor Accounting and SMA practice-customer Accounting in supported Village Owned Enterprises in Indonesia is positively impacted by market orientation and cost leadership strategies. This paper offers empirical proof that SMA Practice-Customer Accounting and SMA Practice-Competitor Accounting have been created and implemented in Indonesian village-owned businesses, with implications for theory. These findings corroborate the contingent hypothesis, which holds no universally applicable rules.

Author Biographies

Sriyono, Economy and Business, Universitas Pembangunan Nasional Veteran Yogyakarta

sriyono@upnyk.ac.id

Mohamad Irhas Effendi, Economy and Business, Universitas Pembangunan Nasional Veteran Yogyakarta

m_irhaseffendi@upnyk.ac.id

Afni Sirait, Economy and Business, Universitas Pembangunan Nasional Veteran Yogyakarta

afni.sirait@upnyk.ac.id

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