Model Strategic Management Accounting Untuk Keberlanjutan UMKM Kota Medan
Abstract
This study aims to analyze the strategic management accounting model for MSME sustainability. This research is a type of quantitative research. This study analyzes the factors that influence strategic management accounting for MSME sustainability. The population in this study were Medan City SMEs with a sample of 99 people. Data collection techniques are observation, interviews, documentation. While the data analysis technique is using SMARTPLS. The results of the study show that the owner's characteristics have a significant and significant effect on the strategic management accounting of MSMEs in Medan city, while market orientation, business size and accountant participation in strategy formulation have an effect on and not significantly on the strategic management accounting of MSMEs in Medan city. strategic management accounting influences the sustainability of MSMEs in Medan City.
Keywords : Strategic Management Accounting, Continuity, MSMEs
References
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Yani, Ahmad. Burhanudin. Istiatin. (2018). Strategi menciptakan keberlanjutan UMKM Gitar di Ngrombo, Baki, Sukaharjo. Jurnal ilmiah ekonomi. 94-104.
Harti, Desmi. Isra. Azmi, Zul. (2021). Pengaruh Akuntansi Manajemen Startegik dan kapabilitas organisasional terhadap kinerja organisasi. 5. (1) : 266 – 276. Doi:10.33087/ekonomis.v5i1.309.
B. OYEWO and S. AJIBOLADE. (2019). Does The Use Of Strategic Management Accounting Techniques Creates And Sustains Competitive Advantage? Some Empirical Evidence, Annals of Spiru Haret University. Economic Series. 19. (2) : 61–92. doi: 10.26458/1923.
M. Pelz. (2019). Can Management Accounting Be Helpful for Young and Small Companies? Systematic Review of a Paradox, in International Journal of Management Reviews, Apr. 21.(2) : 256–274. doi: 10.1111/ijmr.12197.
M. M. Rashid, M. M. Ali, and D. M. Hossain. (2020). “Strategic management accounting practices: a literature review and opportunity for future research, Asian Journal of Accounting Research. 6(1) : 109–132. doi: 10.1108/AJAR-06-2019-0051.
I. Ascani, R. Ciccola, and M. S. Chiucchi. (2021). A structured literature review about the role of management accountants in sustainability accounting and reporting, Sustainability (Switzerland). 13. (4) : 1–25. doi: 10.3390/su13042357.
C. Egbunike and A. Decker. Utilizing Strategic Management Accounting Techniques (SMATs) for Sustainability Performance Measurement Related papers St rat egic Management Account ing Pract ices in Croat ia Neng Damayanti Environmental Management Account Ing-A Decision Making T Ools Kasilingam Lingaraja, iaeme iaeme 11.Corporat e Social Responsibilit y and Compliance wit h Regulat ions in Nigeria.†[Online]. Available: www.iiste.org
F. Cescon, A. Costantini, and L. Grassetti. (2019). Strategic choices and strategic management accounting in large manufacturing firms, Journal of Management and Governance. 23. (3) : 605–636. doi: 10.1007/s10997-018-9431-y.
A. A. N. Kalkhouran, S. Z. A. Rasid, S. Sofian, and B. H. N. Nedaei. (2015). A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises, Global Business and Organizational Excellence. 35. (1) : 45–54. doi: 10.1002/joe.21644.
F. Cescon, A. Costantini, and L. Grassetti. (2019). Strategic choices and strategic management accounting in large manufacturing firms,†Journal of Management and Governance. 23. (3) : 605–636. doi: 10.1007/s10997-018-9431-y.
S. Honggowati, R. Rahmawati, Y. A. Aryani, and A. N. Probohudono. (2017). Corporate Governance and Strategic Management Accounting Disclosure,†Indonesian Journal of Sustainability Accounting and Management. (1) : 23. doi: 10.28992/ijsam.v1i1.24.
M. Barbosa, J. A. Castañeda -Ayarza, and D. H. Lombardo Ferreira. (2020). Sustainable Strategic Management (GES): Sustainability in small business, Journal of Cleaner Production. 258. doi: 10.1016/j.jclepro.2020.120880.
W. Hadid and M. Al-Sayed. (2021). “Management accountants and strategic management accounting: The role of organizational culture and information systems, Management Accounting Research. 50. doi: 10.1016/j.mar.2020.100725.
V. VaraniÅ«tÄ—, I. ŽiÄkutÄ—, and A. ŽandaraviÄiÅ«tÄ—. (2022). “The Changing Role of Management Accounting in Product Development: Directions to Digitalization, Sustainability, and Circularity, Sustainability (Switzerland). 14. (8). doi: 10.3390/su14084740.
Narver, J. C., & Slater, S. F. (1990). The Effect of a Market Orientation on Business Profitability. Journal of Marketing. 54(4) : 20-35.
Rejeki, Dewi. dan Julyanda, Irma. (2018). Pengaruh jenjang pendidikan, ukuran usaha, lama usaha dan latar belakang pendidikan atas penggunaan informasi akuntansi terhadap keberhasilan usaha (Studi kasus pada UKM di PIK Pulogadung). Jurnal akuntansi dan bisnis. 5. 1.
Simanjuntak, Arthur. dan Situmorang, Verawaty. Christina. (2021). Pengaruh Strategic management accounting dalam memediasi pengaruh orientasi pasar, dan kualitas pimpinan terhadap kinerja keuangan. Jurnal akuntansi dan bisnis. 7.(2). doi:10.31289/jab.y712.4312.
Yani, Ahmad. Burhanudin. Istiatin. (2018). Strategi menciptakan keberlanjutan UMKM Gitar di Ngrombo, Baki, Sukaharjo. Jurnal ilmiah ekonomi. 94-104.
Harti, Desmi. Isra. Azmi, Zul. (2021). Pengaruh Akuntansi Manajemen Startegik dan kapabilitas organisasional terhadap kinerja organisasi. 5. (1) : 266 – 276. Doi:10.33087/ekonomis.v5i1.309.
Published
2023-01-12
Section
Articles
