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SMA-Technique Strategic Planning, Control and Performance Measurement in Village-Owned Enterprises in Indonesia Sriyono Sriyono; ADI SOEPRAPTO; SIMON PULUNG NUGROHO; Kusharyanti Kusharyanti
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.v5i5.2040

Abstract

This study was conducted to find empirical evidence of a causal relationship between organizational size, market orientation, and strategic planning, control, and performance measurement in the strategic management accounting (SMA) technique of village-owned enterprises in Indonesia. This research is based on contingency theory. The objects of this research are 51 village-owned enterprises in Indonesia. Respondents in this study were administrators (managers) of village-owned enterprises in Indonesia. The research instrument used was questionnaire that developed by Simon and Guilding (2008) for SMA techniques. The hypotheses were tested using SEM – PLS, that is Warppls 6.0. The results showed that market orientation had a significant effect on the development of strategic planning, control, and performance measurement of the SMA technique in village-owned enterprises in Indonesia, while organizational size had no significant effect. Keywords:       market orientation; organizational size; strategic management accounting.
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
Analysis of Factors That Influence Continuance Use Intention of Mobile Banking Users Using Expectation Confirmation Model Rudi Ginting; Syarifuddin; Adi Soeprapto; Pas Mahyu Akhirianto; Luh Putu Widya Adnyani
Jurnal Informasi dan Teknologi 2023, Vol. 5, No. 4
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v5i4.443

Abstract

This research aims to see the results of the level of measurement of continuity of use intention in mobile banking and what variables have an influence. This study uses a quantitative approach. In this research, data collection was carried out through a literature study, observation, and surveys. Researchers analyzed demographic data using Microsoft Excel. Researchers analyzed and interpreted the research results by describing demographic data, outer models, and inner models. The conclusion of the research results, namely this research has succeeded in measuring the level of continuance use intention (CUI) based on the coefficient of determination (R2), namely 0.7 (70%) categorized as medium-level sustainability intention, which is influenced by the variables used in the research model. The research results succeeded in determining the factors that influence continuance use intention (CUI), namely confirmation, perceived usefulness, satisfaction, and perceived security. The research results also succeeded in identifying factors that did not influence continuance use intention (CUI), namely self-efficacy, which received a value below the threshold for the path coefficient, namely 0.02, and a t-test value of 0.25, indicating that this relationship was rejected and had no significant effect.