2021
DOI: 10.23887/jap.v12i2.35550
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Mengungkap Praktik Akuntansi Manajemen Strategik Terhadap Kinerja Keuangan Pada Badan Usaha Milik Desa (Bumdesa) Bhuana Utama Desa Panji

Abstract: This study aims to reveal strategic management accounting practices on financial performance in the Village Owned Enterprises (Bumdesa) Bhuana Utama Panji Village. Based on the profit and loss report on Bumdesa Panji, which gets a significant increase in profit from year to year, a strategic plan can be made by the Bumdesa management with the aim of maintaining and increasing these profits in the future. This research is a qualitative descriptive study with the methods used are observation, interviews, and doc… Show more

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“…Accounting management strategic techniques namely strategic planning and budgeting, customer accounting, and cost targets (Petera & Šoljaková, 2019). Strategic management accounting can be useful in making decisions related to business operations and analyzing strategic issues based on financial administration in organizations (Sari & Astawa, 2021). The role of strategic management accounting can develop on strategic factors with the ability to see the causes and effects of a decision (Azmi & Harti, 2021).…”
Section: Literatur Review Accounting Management Strategicmentioning
confidence: 99%
“…Accounting management strategic techniques namely strategic planning and budgeting, customer accounting, and cost targets (Petera & Šoljaková, 2019). Strategic management accounting can be useful in making decisions related to business operations and analyzing strategic issues based on financial administration in organizations (Sari & Astawa, 2021). The role of strategic management accounting can develop on strategic factors with the ability to see the causes and effects of a decision (Azmi & Harti, 2021).…”
Section: Literatur Review Accounting Management Strategicmentioning
confidence: 99%