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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Sebatik Jurnal Bisnis dan Akuntansi Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Bisnis dan Kewirausahaan Journal of International Conference Proceedings International Journal of Entrepreneurship, Business, and Creative Economy International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) ABIS: Accounting and Business Information Systems Journal
Afni Sirait
Universitas Pembangunan Nasional Veteran Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of International Conference Proceedings

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Strategic Management Accounting for Village-Owned Enterprises in Indonesia SRIYONO SRIYONO; ADI SOEPRAPTO; SIMON PULUNG NUGROHO; AFNI SIRAIT
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2042

Abstract

The growth and development of Village Owned Enterprises in Indonesia is very rapid, but it has not been able to contribute to optimally increasing the income and welfare of rural communities. Strategic management accounting is an approach to management accounting techniques that can support the achievement of organizational goals and objectives. This research is based on contingency theory that there isn’t universally applicable approach. The development of strategic management accounting needs to consider the characteristics of the organization, including the organizational environment. The object of this research is Village Owned Enterprises in Indonesia. Respondents in this study were: administrators (managers) of Village-Owned Enterprises in Indonesia. The data analysis technique used a qualitative description. The results show that most village-owned enterprises in Indonesia have always and often applied strategic management accounting techniques, however, there are still many Village Owned Enterprises  managers who sometimes even rarely apply strategic management accounting techniques. This condition may be one of the factors that not yet optimal function and role of Village Owned Enterprises  in encouraging economic improvement and community welfare. Keywords: Village Owned Enterprises , Strategic Management Accounting
Co-Authors ADI SOEPRAPTO Crescentiano Agung Wicaksono Crescentiano Agung Wicaksono HERI SUSANTO Ida Ayu Purnama Indra Kusumawardhani SIMON PULUNG NUGROHO Siti Rokhimah Sri Luna Murdianingrum Sri Luna Murdianingrum Sri Luna Murdianingrum Sriyono Sriyono