Fahrizal, Azli and Lindrianasari, Lindrianasari and yuliansyah, yuliansyah and Dewi, Fajar Gustiawaty (2021) The Effectiveness of Strategic Management Accounting on Financial Performance in the Financial Services Sector. Multicultural Education, 7 (11). pp. 48-55. ISSN 1068-3844

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Abstract

Objective – The use of strategic management accounting was under reported in financial services firms in developing countries. This study aimed to examine the effect of strategic management accounting in improving the financial performance of the banking industry in Indonesia, with the problem of high levels of competition, nearly equal services products and government regulations. Design/methodology/approach – Data were collected through questionnaires to middle-level managers of banks in Jakarta and supported by information from print out and electronic media which could be accounted for to review performance information and problems with banking institutions in Indonesia. Results – Strategic management accounting had an effect on the financial performance of banks in Indonesia, based on the understanding of respondents who were experienced with a long period of work in their field work and education level. Originality/value – The research could explain that strategic management accounting had a direct relationship and impact on financial performance.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	FAJAR GUSTIAWATY DEWI
Date Deposited:	22 Aug 2022 01:39
Last Modified:	22 Aug 2022 01:39
URI:	http://repository.lppm.unila.ac.id/id/eprint/44162

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