The Role of Organization Strategy and Management Accounting Innovations on Cost Performance: The Case of Higher Eduaction Institutions

Marlina, Evi; Tjahjadi, Bambang

doi:10.18196/jai.v22i3.12012

Cited by 9 publications

(14 citation statements)

References 32 publications

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“…Based on the HEI's strategy research results, including the lowest educational costs from competitors, very tight cost control, standardized services, outsourced functions to control costs, technology to reduce costs, analysis of costs related to activities, and rewards for employees for cost reduction, suggestions are made for meaningful activities to strategic planning (Marlina & Tjahjadi, 2021). Strategic planning contains short-term and long-term organizational goals so that the control and management of information become more focused, especially from the financial aspect; it certainly encourages the effective implementation of SMA (Sriyono, 2020).…”

Section: Discussionmentioning

confidence: 99%

“…It is also consistent with Sriyono's (2020) study results, stating that the type of strategy influenced the development of design and structure within the organization, including the development of SMA. Also, HEIs that implement a cost leadership strategy tend to have a higher intensity of implementing SMA (Chenhall, 2003;Alsharari et al, 2015;Marlina & Tjahjadi, 2021), so the hypothesis was determined as follows:…”

Section: Hypotheses Developmentmentioning

confidence: 99%

“…The HEI strategy attempts to become an institution providing the best educational services by setting affordable costs for everyone (Marlina & Tjahjadi, 2021).…”

Section: Hei Strategymentioning

confidence: 99%

“…In 2019, there were closures of 130 private HEIs throughout Indonesia (Nasir, 2019). One of the factors that caused the closure was the difficulty of getting students (Marlina & Tjahjadi, 2021). In addition, regulatory changes related to accreditation were previously carried out by the Higher Education Accreditation Agency (BAN-PT) to become an Independent Accreditation Institution (LAMEMBA) which requires considerable funding, undeniably adding to the financial burden of HEIs.…”

Section: Introductionmentioning

confidence: 99%

“…Kalkhouran et al (2015), Alamri (2018), andTuanmat andSmith (2011) studied information technology having a positive effect on SMA implementation. Meanwhile, research on the implementation of SMA in HEIs, among others by Sriyono (2020) and Marlina and Tjahjadi (2021), inspected the influence of higher education strategies on SMA implementation. Furthermore, Hutaibat et al (2011) scrutinized the effect of SMA implementation on HEI performance.…”

Section: Introductionmentioning

confidence: 99%

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Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia

Marlina

Putri

Suriyanti

2023

JAI

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Research aims: This study aims to examine determinants of strategic management accounting implementation, including market orientation, top management characteristics, strategy, and information technology.Design/Methodology/Approach: This research was conducted in higher education institutions (HEIs) in some areas, covering Sumatra, Java, Bali, Nusa Tenggara, Kalimantan, Sulawesi, and Papua. The research respondents were 368 HEIs leaders. Data were obtained by distributing questionnaires, and the hypotheses were tested using the partial least squares method.Research findings: The results revealed that market orientation, top management characteristics, HEIs strategy, and information technology positively affected strategic management accounting implementation.Theoretical contribution/ Originality: This research contributes to determining contingency variables in implementing strategic management accounting in HEIs.

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Section: Discussionmentioning

confidence: 99%

Section: Hypotheses Developmentmentioning

confidence: 99%

“…The HEI strategy attempts to become an institution providing the best educational services by setting affordable costs for everyone (Marlina & Tjahjadi, 2021).…”

Section: Hei Strategymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia

Marlina

Putri

Suriyanti

2023

JAI

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Employing an underwater vehicle in education as a learning tool for Python programming

Rousouliotis,

Vasileiou,

Manos

et al. 2023

Comp Applic In Engineering

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Getting students motivated and interested in their education can be challenging in any classroom setting, even more so in an online learning environment. In this spectrum, educational robotics (ER) has demonstrated numerous advantages in the educational environment, not only by facilitating teaching, but also enabling the cultivation of manyfold skills, including creativity, problem‐solving, and teamwork. Meanwhile, many methods have been developed with the aid of technology to improve the teaching process and boost students' ability to learn. Blended learning is one approach that integrates conventional classroom methods with digital resources in an effort to foster students' creativity. But how can blended learning be combined with robotics? The objective of this paper is to evaluate the impact of employing an underwater vehicle, called educational underwater vehicle (EDUV), in conjunction with a dedicated programming learning platform within the context of a programming course that is offered at the high school level. In this work, this platform is utilized by students in secondary education, and a survey was conducted prior and after using the underwater vehicle's platform based on two questionnaires. The survey included 112 Greek participants, 64 males and 48 females in the age range of 14–18 years old. The experimental results show an increase in their motivation and creativity. In other words, they are more engaged in the classroom and the lesson becomes more enjoyable. More specifically, the survey revealed that most participants are familiar with computers but have limited knowledge of robotics and programming. After training on the EDUV platform, participants showed a significant increase in correct responses for Python and Blockly environments, with an average of 50.7% in four programming‐related questions. The platform also reduced “do not know” replies, which means that the student's self‐esteem increased. The paired sample T‐test showed that the EDUV platform positively influenced participants' perceptions of robotics and motivated them to further their education. In this paper, the related work is discussed, and the architecture of the vehicle is analyzed, along with the integration with the online platform. In addition, the methodology performed is explained and divided into steps. Finally, the experimental results are discussed. Instructions, 3D models, and code can be found in the github repository https://github.com/MariosVasileiou/EDUV.

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Assessing Teacher Competencies in Public Schools of Pakistan: A Pathway for Improving the Effectiveness of Professional Development Programs for Teachers

Kalim,

Bibi

2024

Sage Open

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Professional development (PD) programs are considered as essential for improving the teacher quality and performance in schools. Despite introducing several PD programs, the teachers’ quality in the public schools is a matter of concern for Pakistan. It has become a challenge for policymakers and school leaders to design PD programs which can be effective for all teachers. PD programs in Pakistan normally undertakes a standard approach without considering the strengths and weaknesses of different groups of teachers which may not address the specific needs of these groups. There is a need of structuring PD programs to make these learning opportunities more effective for teachers. Therefore, the current study evaluates the teacher competencies of different groups of teachers in Pakistan’s public schools. For that purpose, the study first identifies three key themes of teacher competencies required in 21st century from extant review of recent literature. Interview guide then is designed based on these key teacher competencies to solicit information from seven principals of public schools. The public schools were selected using the criteria of size of school and principal working experience in that school. Structured interviews been used as a medium for collecting data from the principals. All interviews were recorded and transcribed verbatim. The deductive content analysis approach was used in analyzing the data. The analytical tool used for the coding of themes was the MAXQDA software. The results highlighted certain differences in teacher competencies varying from gender to age. Female teachers and teachers who are younger in general are found to have more competencies compared to male teachers and senior teachers. The results of this study offer vital information for planning and tailoring TPD programs for teachers. These specially designed learning opportunities can be more effective for the professional development of teachers and can foster teachers’ competence.

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The Role of Organization Strategy and Management Accounting Innovations on Cost Performance: The Case of Higher Eduaction Institutions

Cited by 9 publications

References 32 publications

Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia

Determinants of strategic management accounting implementation in Higher Education Institutions (HEIs) in Indonesia

Employing an underwater vehicle in education as a learning tool for Python programming

Assessing Teacher Competencies in Public Schools of Pakistan: A Pathway for Improving the Effectiveness of Professional Development Programs for Teachers

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