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All Journal Jurnal Algoritma Jurnal Kalibrasi Jurnal Al-Iqtishad Jurnal Komunikasi Universitas Garut: Hasil Pemikiran dan Penelitian Khazanah Sosial Journal of Applied Engineering and Technological Science (JAETS) Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Jurnal Algoritma Jurnal Kalibrasi Proceeding ISETH (International Summit on Science, Technology, and Humanity) Jurnal Ilmu Komunikasi Andalan Jurnal Media Pengabdian Komunikasi Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi Journal of Knowledge Management Journal Of Entrepeneurship and Strategic Management (JESM) Kajian Akuntansi
Novie Susanti Suseno
Universitas Garut
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences Other

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Journal : Khazanah Sosial

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Challenges of Implementing Strategic Management Accounting and Innovative Culture Novie Susanti Suseno
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30853

Abstract

Strategic management accounting (SMA) is important for every organization to achieve its strategic goals. This is because SMA can provide significant added value by providing the relevant information that modern organizations need to successfully achieve competitive advantage. The aim of this study is to investigate the application of SMA techniques in building a culture of innovation in creative industry companies in Garut district. This research contributes to knowledge that can provide an overview of the challenges in implementing strategic management accounting in adopting strategic management accounting innovations holistically. This research uses a qualitative approach. The informants in this research were 5 company managers and strategic management experts as sources person. The research results show that companies are faced with several challenges, such as managers being required to understand accounting and the ability of managers to make strategic decisions by paying attention to environmental changes that occur. The stages of SMA techniques to achieve a culture of innovation are by carrying out strategic benchmarking and performance benchmarking, competitive position monitoring, performance measurement system, competitor cost estimation and pricing strategy. By implementing SMA Techniques, this really helps the Company in improving its culture of innovation. By studying environmental changes, which are fully oriented towards meeting customer expectations, this has an impact on the team's work culture becoming more innovative.
Co-Authors Abdullah Ramdhani Abdullah, Khairul Hafezad Acep Abdul Basit Achmad Mauludin Adinda Lestari Ai Hartini Akbar, Gugun Geusan Azizah Audiatul Ula Bahar Sudewo Aji Desvita Cahyani Ingawan Dini Turipanam Alamanda Elsa Dewiyana Gumi Sundari Hermina, Tinneke Hidayat Sudaha Hilmi Aulawi Ima Nurbayani Irma Rosmayati Khopiva Sri Yulianti Marti Dewi Ungkari Mochamad Romdhon Muhammad Alfian Gustira Mulyaningsih Nia Nur Insani Rafael Gani Barlian Ridian Gusdiana Selsya Desianti Sintia Anggelina Sistha Drana Sofyan Siti Sarah Isnaeni Syarah Rochmatunisa Syifa Robiath Ulfha Yulia Yulistina Zikri Fachrul Nurhadi, Zikri Fachrul