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

Abstract

https://www.ejournal.aibpmjournals.com/index.php/JICP When the development of organizational target strategies is based on the findings of organizational environmental analysis sstudies, BUMDes management is successful (Sriyono, Pujiastuti, Nugroho, & Soeprapto, 2021). BUMDes face opportunities and challenges in the field related to rapid competition and effective resource management. These are essential first steps that must be taken: developing, choosing, and implementing a business strategy. Information will be provided in both financial and nonfinancial terms using strategic management accounting, which was used to implement the plan at the beginning of the period. According to Maelah, Mohamed, and Amir (2022) information strategic manajemen accounting (SMA strategic management accounting (SMA) The performance of businesses is improved by information. The public holds BUMDes, a public organization, accountable for its performance. Balabonienė and Večerskienė (2015) described how well a strategic plan is used to evaluate quantitative progress in accordance with the specified goals and tasks to assess the performance of public sector organizations. Because of the initial purpose for establishing BUMDes, performance measurement of the system is a requirement. Regularly performed performance evaluations of public organizations have a positive effect on the organization (Murti, Mahmudi, & Nurfauziya, 2021). This paper offers an alternative viewpoint on the usefulness of strategic management accounting (SMA). Though it is still uncommon in public sector organizations, notably in BUMDes, SMA is primarily used in the private sector (private businesses). In adopting SMA, it is important to take differences, market orientation, organizational size, activities are guided, managerial hierarchy, corporate culture, data management, local town culture, leadership style, etc. into account. There aren't any unalterable guidelines or frameworks that can be used to apply SMA. This research was using the SMA Technique at village-owned firms in Indonesia to establish a connection between market orientation, size of the business, strategic planning, oversight, and performance evaluation. LITERATURE REVIEWThe assumption of contingency theory, according to Galbraith (1973) assumption in contingency theory is that there is no best (effective) way to manage and organize an organization. Controlling the business is dependent on a variety of variables, including technology and environmental considerations type of management, guidance, or decision-making. The operation and design of organizations are affected by contingency factors, according to contingency theory. Based on the contingency theory, organizational management can operate efficiently and effectively if management is able to pay attention to and handle every condition that the organization faces (Wusanto, 2003). "There is no one best method that can be implemented in every circumstance (condition) environment," is the core element of contingency theory (Gudono, 2014). It is

The Practice Of Strategic Management Accounting In Public Sector Indonesia

“…Research conducted by (Sriyono et al, 2022) explains that costing techniques using Strategic Management Accounting can be influenced by market orientation, which is influenced by the strategy used, while organisational size does not have a significant effect. Research by (Petera & Šoljaková, 2020) found that the most frequently used Strategic Management Accounting techniques are strategic planning and budgeting, customer accounting, and target costing.…”