2022
DOI: 10.26668/businessreview/2022.v7i6.810
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Strategic Management Accounting Techniques for Strategic Costing in Village-Owned Enterprises

Abstract: Purpose:  This study was conducted to find empirical evidence of a causal relationship between Strategy Type, Market Orientation, Organizational Size, and Strategic Costing SMA Technique of Village Owned Enterprises in Indonesia.   Theoretical framework: Information on management accounting strategies has a positive impact on company performance.  BUMDes is one of the public agencies that must account toward the public for such performance.   Design/methodology/approach: A quantitative approach with questionna… Show more

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Cited by 9 publications
(7 citation statements)
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References 44 publications
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“…Entrepreneurs with a focus on social and environmental good are known as "social entrepreneurs." It's encouraging to see for-profit companies with a social conscience taking action to solve systemic problems around the world (Nugroho et al, 2022).…”
Section: )mentioning
confidence: 99%
“…Entrepreneurs with a focus on social and environmental good are known as "social entrepreneurs." It's encouraging to see for-profit companies with a social conscience taking action to solve systemic problems around the world (Nugroho et al, 2022).…”
Section: )mentioning
confidence: 99%
“…A user interface that is too difficult for users to understand can make them confused. Therefore, the aim of creating a user interface design is to create technology that is easy for users to understand, or what is usually known as user-friendly [14]. The satisfaction and ease felt by users in making transactions using mobile banking is one of the factors in retaining customers through the use of mobile banking.…”
Section: Introductionmentioning
confidence: 99%
“…Innovation is the process of making new, better things and enhancing what currently existing (Violin, 2019). It is your responsibility to work diligently and regularly (Nugroho et al, 2022). Exemplary: able to serve as a useful model for others.…”
Section: Introductionmentioning
confidence: 99%