Resumen de Strategic Management Accounting Techniques for Strategic Costing in Village-Owned Enterprises

Sriyono Sriyono, Simon Pulung Nugroho, Adi Soeprapto, Afni Sirait

• Purpose:  This study was conducted to find empirical evidence of a causal relationship between Strategy Type, Market Orientation, Organizational Size, and Strategic Costing SMA Technique of Village Owned Enterprises in Indonesia.

    Theoretical framework: Information on management accounting strategies has a positive impact on company performance.  BUMDes is one of the public agencies that must account toward the public for such performance.

    Design/methodology/approach: A quantitative approach with questionnaire as a data collection tool was created. This study identify the endogenous variables such as SMA Strategic Costing Techniques of Village Owned Enterprises in Indonesia. Besides, the exogenous variables are Deliberate Strategy, Market Orientation, and Organizational Size.

    Findings: The implementation of SMA Strategic Costing Techniques in Village-Owned Enterprises in Indonesia is influenced by the type of Deliberate Strategy and Market Orientation, while Organizational Size has no significant effect.

    Research, Practical & Social implications:  This study provides empirical evidence that the SMA Strategic Costing Technique has been implemented in Village-Owned Enterprises in Indonesia. Implications for Practice, SMA Development in Village-Owned Enterprises in Indonesia that consider contingency factors (Deliberate Strategy, and Market Orientation). The results of this study indicate that there is support for the contingency theory.

    Originality/value: These findings can be used as a reference for Village Owned Enterprise managers in the development and planning of SMA practices in order to promote the achievement of organizational goals and objectives.