Journal of International Conference Proceedings
Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding

SMA-Technique Strategic Planning, Control and Performance Measurement in Village-Owned Enterprises in Indonesia

Sriyono Sriyono (Universitas Pembangunan Nasional Veteran Yogyakarta)
ADI SOEPRAPTO (Universitas Pembangunan Nasional Veteran Yogyakarta)
SIMON PULUNG NUGROHO (Universitas Pembangunan Nasional Veteran Yogyakarta)
Kusharyanti Kusharyanti (Universitas Pembangunan Nasional Veteran Yogyakarta)

Article Info

Publish Date
24 Dec 2022

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.

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Journal Info
Journal of International Conference Proceedings
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Abbrev

JICP

Publisher

AIBPM Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

Description

JICP is proceedings series that aims to publish proceedings from conferences, in the fields of economics, business, and management research. All proceedings in this website are open access, which means the published articles are permanently free to read, download, copy, and distribute. The online ...