Analisis Kinerja Bisnis, Kinerja Pemasaran, Karakteristik Pemilik-Manajemen, dan Budaya Inovasi Terhadap Penggunaan Strategi Manajemen Akuntansi
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Published:
Dec 30, 2024
Keywords:
Strategi Manajemen Akuntansi, Kinerja Bisnis, Kinerja Pemasaran, Budaya Inovasi, Karakteristik Pemilik
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kinerja bisnis, kinerja pemasaran, karakteristik pemilik-manajemen, dan budaya inovasi terhadap penggunaan strategi manajemen akuntansi pada perusahaan di Jakarta dan Yogyakarta. Dengan menggunakan metode Structural Equation Modeling-Partial Least Square (SEM-PLS) versi 4.0, penelitian ini mengolah data dari 97 sampel yang diperoleh melalui survei. Hasil penelitian menunjukkan bahwa kinerja bisnis, kinerja pemasaran, dan budaya inovasi memiliki pengaruh positif dan signifikan terhadap penggunaan strategi manajemen akuntansi. Namun, karakteristik pemilik-manajemen berpengaruh negatif, menunjukkan bahwa faktor kepemilikan dan pengambilan keputusan oleh pemilik cenderung menekan penerapan strategi manajemen akuntansi. Implikasi penelitian ini menekankan pentingnya inovasi, strategi pemasaran yang adaptif, dan kinerja bisnis yang kuat dalam mendukung optimalisasi strategi manajemen akuntansi guna meningkatkan daya saing perusahaan.
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How to Cite
Wahyuningsih, A., Indan, F. T., & Andriani, J. (2024). Analisis Kinerja Bisnis, Kinerja Pemasaran, Karakteristik Pemilik-Manajemen, dan Budaya Inovasi Terhadap Penggunaan Strategi Manajemen Akuntansi . ProBisnis : Jurnal Manajemen, 15(6), 384–392. Retrieved from https://ejournal.joninstitute.org/index.php/ProBisnis/article/view/868
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Arce, C. G., Valderrama, D. A., Barragan, G. A., & Santillan, J. K. (2024). Optimizing Business Performance: Marketing Strategies for Small and Medium Businesses using Artificial Intelligence Tools. Migration Letter, 21, 193-201.
Dau, H. H., Tran, N. T., Pham, Q. N., & Nguyen, C. H. (2024). Factors Affecting The Appication of Management Accounting Of Revenue, Costs, And Business Results. Corporate& Business Strategy review, 5(1), 216-225. doi:10.22495/cbsrv5i1art20
Elwisam, & Lestari, R. (2019). Penerapan strategi pemasaran, inovasi produk kreatid dan orientasi pasar untuk meningkatkan kinerja pemasaran UMKU. Jurnal Riset Manajemen dan Bisnis, 4(2), 277-286.
F. Hair, Jr, J., Ringle, C. M., & Sarstedt, M. (2013). Editorial Partial Least Squares Structural Equation Modeling: Rigorous Applications, Better Results and Higher Acceptance. Long Range Planning, 1-12.
Gazi, M. S. (2024). Optimizing Regional Business Performance: Leveraging Business and Data Analytics in Logistics & Supply Chain Management for USA's Sustainable Growth. journal of Business and Management Studies, 6(2), 144-152. doi:10.32996/jbms.2024.6.2.14
Ghazali, I. (2016). Aplikasi Analisis Multivariate IBM SPSS:23. Semarang: Badan Penerbit Universitas Diponegoro.
Huyen, V. T. (2024). Applying Strategic Management Accounting Techniques at Garment Enterprises in Northern Vietnam. International Journal of Advanced Multidisciplinary Research and Studies, 956-960.
Judijanto, L., Syamsulbahri, Mu'min, H., & Suardi, S. (2024, Februari). Pengaruh Kinerja Keuangan, Inovasi Bisnis, Ketahanan Ekonomi terhadap Manajemen Keuangan pada Industri Manufaktur di Indonesia. Jurnal Bisnis dan Manajemen West Science, 3(1), 39-47.
Kotler, P., & Armstrong, G. (2005). Prinsip-Prinsip Pemasaran. Jakarta: Erlangga.
Lestari, F., Han, N. Y., & Kurnianingsih, H. T. (2024). Kinerja manajerial: Peranan strategic management accounting dan pengaruh intelektual capital terhadap kinerja keuangan. Proceeding of national conference on accounting&finance, (pp. 260-267).
Nainggolan, B. M., Surachman, S., Aisjah, S., & Sumiyati, S. (2023). Managerial ownership and company characteristics as determinants of capital structure. Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (pp. 307-313). Indonesia: Social Science, Education and Humanities Research 817. doi:https://doi.org/10.2991/978-2-38476-202-6_42
Nie, K. (2005). Developing an Instrument for Assessing Chinese Business Strategy Orientation from Western Theoritical Underpinning. Research and Practice in Human Resource Management, 13(1), 92-99.
Pertiwi, D. Y., & Siswoyo, B. B. (n.d.). Pengaruh orientasi Pasar Terhadap Kinerja Pemasaran Pada UMKM Kripik Buah di Kota Batu. Seminar Nasional dan The 3rd Call for Syariah Paper, (pp. 231-238).
Putri, I. D. (2008). Implikasi Riset Akuntansi Keperilakuan Terhadap Pengembangan Akuntansi Manajemen. Jurnal Ilmiah Akutnansi dan Bisnis, 1-17.
Raksudjarit, S., Namburi, N., Tobrakhon, P., Kaewfai, J., Waranantakul, W., & Wareebor, J. (2024). THE POWER OF STRATEGIC MANAGEMENT ACCOUNTING FOR ENHANCING PERFORMANCE EFFICIENCY OF THE FOOD INDUSTRY. Asian Administration and Management Review, 7(1), 92-101.
Ramdan, M. R., Aziz, N. A., Abdullah, N. L., Samsudin, N., Singh, G. S., Zakaria, T., . . . Ong, S. Y. (2022). SMEs Performance in Malaysia: The Role of Contextual Ambidexterity in Innovation Culture and Performance. Sustainability, 1-18.
Rawski, T. G. (1997). China's State Enterprise Reform - An Overseas Perspective. China Economic Review, 8(1), 89-98.
Roslender, R., & Hart, S. J. (2002). Integrating Management Accounting and Marketing In The Pursuit of Competitive Advantage: The Case For Strategi Management Accounting. Critical Perspectives on Accounting, 13, 255-277. doi:doi:10.1006/cpac.2001.0477
Rusli, Y. M. (2021). Peran Strategi Management Accounting Terhadap Hubungan Antara Strategy dan Organizational Performance dalam menghadapi Pandemi Covid-19. Media Ilmiah Akuntansi, 9(1), 25-44.
Salah, O. H., & Ayyash, M. M. (2024). E-commerce adoption by SMEs and its effect on marketing performance: An. Journal of Open Innovation: Technology, Market,, 10(1), 1-13. doi:https://doi.org/10.1016/j.joitmc.2023.100183
Setiawan, A. S., & Iskak, J. (2022). Strategic Management Accounting: Historical Business Performance, Owner-Management Characteristics,. Jurnal Akuntansi, 27(02), 197-217. doi:http://dx.doi.org/10.24912/ja.v27i2.1243
Setiawan, A. S., & Panjaitan, D. (2024). Owner/Management characteristics, Business Characteristics, and Business Decision-Making. Jurnal Riset Akuntansi Keuangan, 9, 70-84.
Situmorang, C. V., & Simanjuntak, A. (2021). Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan. Jurnal akuntansi dan bisnis, 7(2), 100-108. doi:http://dx.doi.org/10.31289/jab.v7i2.4312
Sriyono, Effendi, M. I., & Sirait, A. (2023). The Practice Of Strategic Management Accounting In Public Sector Indonesia. Jurnal Akutnansi, 21-39.
Truong, B. T., & Nguyen, P. V. (2024). Driving business performance through intellectual capital, absorptive capacity,. Asia Pacific Management Review, 64-75. doi:https://doi.org/10.1016/j.apmrv.2023.06.004
Turner, M. J., Way, S. A., Hodari, D., & Wittemen, W. (2017). Hotel property performance: The role of strategic management accounting. International Journal of Hospitality Management, 33-43. doi:https://doi.org/10.1016/j.ijhm.2017.02.001
Zhou, Y., Zhou, Y., Zhang, L., Zhao , X., & Chen, W. (2022). Effects of Top Management Team Characteristics on Patent Strategic Change and Firm Performance. Front Psychol, 12, 1-10.