Puspi awa i, Lilis; Lhu i, Iqbal; Qud a o , Inomjon
A icle
Enhancing in en o y e iciency: he ole o S a egic
Managemen Accoun ing and In eg a ed Managemen
Accoun ing In o ma ion sys ems
Cogen Business & Managemen
P o ided in Coope a ion wi h:
Taylo & F ancis G oup
Sugges ed Ci a ion: Puspi awa i, Lilis; Lhu i, Iqbal; Qud a o , Inomjon (2024) : Enhancing in en o y
e iciency: he ole o S a egic Managemen Accoun ing and In eg a ed Managemen Accoun ing
In o ma ion sys ems, Cogen Business & Managemen , ISSN 2331-1975, Taylo & F ancis, Abingdon,
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Enhancing in en o y efficiency: he ole
o S a egic Managemen Accoun ing and
In eg a ed Managemen Accoun ing In o ma ion
sys ems
Lilis Puspi awa i, Iqbal Lhu fi & Inomjon Qud a o
To ci e his a icle: Lilis Puspi awa i, Iqbal Lhu fi & Inomjon Qud a o (2024) Enhancing
in en o y efficiency: he ole o S a egic Managemen Accoun ing and In eg a ed
Managemen Accoun ing In o ma ion sys ems, Cogen Business & Managemen , 11:1,
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Cogen Business & ManageMen
2024, VoL. 11, no. 1, 2429801
Enhancing in en o y e iciency: he ole o S a egic Managemen
Accoun ing and In eg a ed Managemen Accoun ing In o ma ion
sys ems
lilis puspi awa ia , iqbal lhu ib and inomjon Qud a o c
auni e si as Kompu e indonesia, Bandung, indonesia; buni e si as Pendidikan indonesia, Bandung, indonesia; c ashken s a e
uni e si y o economics, ashken , uzbekis an
ABSTRACT
his s udy explo es how s a egic managemen accoun ing (sMA) and Managemen
Accoun ing in o ma ion sys em (MAis) a e used in in en o y managemen and hei
impac on e iciency. his s udy in ol ed 114 ca é and es au an manage s in Bandung,
indonesia as he sample. Da a we e analysed wi h pls so wa e, e ealing ha sMA and
MAis posi i ely a ec manage ial e iciency. howe e , his s udy ound ha no all ca és
and es au an s implemen hese sys ems e ec i ely due o poo in eg a ion o sMA
and MAis indica o s. his esea ch highligh s ha e ec i e use o sMA and MAis
signi ican ly imp o es in en o y managemen by p o iding accu a e and imely
in o ma ion, which suppo s be e decision-making and imp o es business pe o mance.
sMA is pa icula ly use ul o unde s anding ma ke ends and compe i o s’ cos s, hus
simpli ying in en o y managemen . his s udy in oduces a new app oach o managing
s ock quan i ies, leading o imp o ed ope a ional e iciency and compe i i e ad an age.
in addi ion, he s udy also emphasises he impo ance o isk assessmen and echnology
in in en o y managemen o mo e p ecise measu emen and be e managemen
p ac ices.
1. In oduc ion
Businesses mus con inuously imp o e he e ec i eness and e iciency o hei ope a ions in he e a o
globalisa ion and in ensi ying compe i ion. in en o y managemen is a c i ical componen o business
ope a ions as i plays a majo ole in main aining cus ome sa is ac ion and he e iciency o manu ac-
u ing and dis ibu ion p ocesses. a ious p oblems, including o e s ocking and unde s ocking, highe
s o age cos s, and poo e cus ome se ice, can esul om poo ly managed in en o y (chop a &
Meindl, 2016).
he abili y o any business o su i e and h i e elies hea ily on i s in en o y as poo in en o y man-
agemen p ac ices can esul in loss o clien s and dec eased e enue. coo dina ing he a ailabili y, u il-
isa ion, con ol, and p ocu emen o ma e ials is pa o in en o y con ol. ge ing he igh in en o y in
he igh place, a he igh ime, and in he igh quan i y is he main objec i e o in en o y con ol,
which is he culmina ion o a ious measu es. Mo eo e , i is closely linked o he p oduc ion unc ion
o an o ganisa ion, which means ha he in en o y managemen sys em will di ec ly o indi ec ly impac
he p o i abili y o he o ganisa ion (Khan & siddiqui, 2019). e ec i e in en o y managemen impac s
© 2024 he au ho (s). Published by in o ma uK Limi ed, ading as aylo & F ancis g oup
CONTACT Lilis Puspi awa i lilis.puspi a[email p o ec ed] uni e si as Kompu e indonesia, Bandung, indonesia
h ps://doi.o g/10.1080/23311975.2024.2429801
his is an open access a icle dis ibu ed unde he e ms o he C ea i e Commons a ibu ion License (h p://c ea i ecommons.o g/licenses/by/4.0/), which
pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in any medium, p o ided he o iginal wo k is p ope ly ci ed. he e ms on which his a icle has been
published allow he pos ing o he accep ed Manusc ip in a eposi o y by he au ho (s) o wi h hei consen .
ARTICLE HISTORY
ecei ed 11 Augus 2024
e ised 18 sep embe
2024
Accep ed 10 no embe
2024
KEYWORDS
in en o y e iciency;
s a egic managemen
accoun ing; in eg a ed
managemen accoun ing
in o ma ion sys ems;
manage ial e iciency;
ope a ional e iciency
JEL CLASSIFICATION
CODE
M15; o14; o32; g31
SUBJECTS
Business, Managemen
and Accoun ing;
Managemen Accoun ing;
in o ma ion &
communica ion
echnology (ic )
2 l. puspi AWA i e Al.
compe i i e ad an age and plays a ole in educing cos s, op imising ope a ions, and ensu ing business
p o i abili y (hugos, 2018). e ec i e in en o y managemen is needed o op imise online sales ac i i ies.
one o he objec i es o in en o y managemen is o ensu e ha sales epo s a e a ailable in an accu-
a e, eliable and imely manne and o ensu e he a ailabili y o up- o-da e me chandise in en o y s a-
us in o ma ion o cus ome s and o he use s. in en o y managemen is also p o en o be able o assis
companies in compiling and collec ing in o ma ion ela ed o company ansac ions ha can indi ec ly
be ca ied ou p ope ly.
he cu en esea ch ou line ocuses on panig ahi e al. (2024), who examined how in en o y man-
agemen p ac ices a ec he ope a ional pe o mance o sMes. p ac ices such as capaci y u ilisa ion,
in en o y accu acy, and lean in en o y me hods we e shown o imp o e pe o mance by educing
excess s ock and minimising s ock-ou s. his s udy explo es how sMes can imp o e hei ope a ional
pe o mance h ough be e in en o y managemen p ac ices. By ocusing on key p ac ices such as
in en o y accu acy and lean me hods, sMes can achie e be e esul s. he sMes in ques ion a e sMes
engaged in he ca é and es au an indus y in he ci y o Bandung. he ca é and es au an business
in he ci y o Bandung is cu en ly s ill domina ed by small and medium en e p ises. he cha ac e is ics
o he ca é and es au an Business use a ious ypes o in en o y in i s wo k ope a ions. he e o e,
good in en o y managemen is needed so ha he company’s ope a ions can un smoo hly and be
able o de e mine he cos o goods p oduced accu a ely. he sMes in ended by he au ho e e o
sMes engaged in he ca é and es au an indus y in he ci y o Bandung which a e s ill domina ed by
small and medium en e p ises. ca é and es au an businesses a e cha ac e ised by he use o a ious
ypes o in en o y in hei business ope a ions. he e o e, good in en o y managemen is needed so
ha he company’s ope a ions can un smoo hly and can accu a ely de e mine he cos o goods p o-
duced. in addi ion, a s udy conduc ed by hansen e al. (2023), his esea ch emphasises he impo ance
o unde s anding ma ke and supply chain ac o s ha a ec in en o y le els. his esea ch p esen s a
amewo k o e alua ing hese ac o s, which can help supply chain manage s op imise in en o y le -
els by conside ing a iables such as demand ola ili y and cus ome o ien a ion. in addi ion, Albay ak
Ünal e al. (2023) e iewed how Ai applica ions, including machine lea ning and ein o cemen lea n-
ing, imp o e in en o y managemen by inc easing he accu acy o demand o ecas ing and op imising
in en o y con ol. Ai in eg a ion leads o eal- ime da a p ocessing and be e decision-making, which
signi ican ly imp o es ope a ional e iciency. his s udy p o ides a comp ehensi e e iew o Ai applica-
ions in in en o y managemen , highligh ing he ole o machine lea ning and o he Ai echnologies
in imp o ing in en o y o ecas ing and con ol. he indings show ha Ai can signi ican ly educe cos s
and imp o e e iciency by p o iding accu a e, eal- ime da a o in en o y decisions.
in ela ion o he sMe ca é and es au an indus y in Bandung ci y o imp o e hei ope a ional pe -
o mance h ough be e in en o y managemen p ac ices, he au ho ies o implemen he use o
s a egic Managemen Accoun ing and in eg a ed Managemen Accoun ing in o ma ion sys em. he use
o sMA in in en o y managemen includes se e al me hods and ins umen s, including budge ing, bal-
anced sco eca d, and cos analysis. hese me hods help businesses o plan, manage, and assess in en-
o y mo e e ec i ely, which can imp o e he ope a ional and inancial pe o mance o he business. in
addi ion, necessa y o he success o hese applica ions is a eliable managemen accoun ing in o ma-
ion sys em (coad & glyp is, 2014). he applica ion o sMA in in en o y managemen is no always easy,
ega dless o he bene i s ha may be gained. companies some imes ace a ious p oblems, including
s ong esis ance o change, lack o esou ces, and di icul y in eg a ing sMA wi h cu en managemen
sys ems. he use o s a egic managemen accoun ing is essen ial o in en o y managemen as i o e s
aluable unde s anding o cos ends, consume demand pa e ns, and supply chain e ec i eness. By
using me hods such as a ge cos ing and ac i i y-based cos ing, sMA helps businesses maximise in en-
o y le els, sa e on s o age cos s, and imp o e o e all ope a ional e ec i eness. By unde s anding he
in luence o sMA on in en o y managemen , i is hoped ha companies can op imise he use o sMA
o imp o e he e iciency and e ec i eness o in en o y managemen . in addi ion, his esea ch is also
expec ed o p o ide insigh s o p ac i ione s and academics in de eloping mo e e ec i e s a egies and
me hods o implemen ing sMA in in en o y managemen .
in addi ion, he use o echnology in business is a s a egy o h i e in he ace o in ense global
compe i ion and plays an impo an ole in inc easing he ma ke sha e o goods and se ices p oduced.
cogen Business & MAnAgeMen 3
MAis is a special ype o i sys em designed o suppo he managemen accoun ing unc ion by p o-
iding accu a e, imely, and ele an inancial and non- inancial in o ma ion o decision making. he
in eg a ion o MAis wi h i enhances i s capabili ies, making i an essen ial pa o mode n accoun ing
and inancial managemen p ac ices (chapman & Kihn, 2009). By u ilising i , MAis p o ides sophis ica ed
analysis, s eamlines accoun ing p ocesses, and suppo s s a egic managemen unc ions (gil, 2004).
Managemen Accoun ing in o ma ion sys ems play an impo an ole in in en o y managemen by p o-
iding de ailed epo s and analyses on in en o y le els, u no e a es, and cos o goods sold. his
in o ma ion enables manage s o make in o med decisions abou pu chasing, p oduc ion scheduling, and
in en o y con ol, leading o educed s ock-ou s and imp o ed in en o y u ns ( omney & s einba ,
2018). MAis applica ion e e s o he concep o ha monious in eg a ion be ween i s componen s.
ha monious in eg a ion will p oduce inancial applica ions ha p o ide use sa is ac ion and p oduce
a ious impo an in o ma ion such as cus ome da a, supplie s, p oduc o de s, in en o y, p ices, o daily
sales da a mo e accu a ely and quickly.
gi en he impo ance o e ec i e in en o y managemen highligh ed in he in oduc ion, he e is a
signi ican esea ch gap in explo ing he in e ac ion be ween in en o y managemen p ac ices and he
applica ion o echnological ad ances in small and medium-sized en e p ises (sMes). While he e is li e -
a u e on how p ac ices such as in en o y accu acy and lean me hods can imp o e ope a ional pe o -
mance, he e is li le unde s anding o how hese p ac ices a e in eg a ed wi h ad anced echnologies
such as Ai and Managemen Accoun ing in o ma ion sys ems (MAis) in he con ex o sMes. Fu he
esea ch could ocus on assessing he ba ie s o echnology adop ion in in en o y managemen and he
speci ic impac o such in eg a ion on he ope a ional and inancial pe o mance o sMes. his can p o-
ide aluable insigh s in o how sMes can o e come echnological and manage ial challenges o imp o e
hei compe i i eness and sus ainabili y in he global ma ke .
he u gency o his esea ch will b ing a posi i e con ibu ion in o e coming manage ial cons ain s
in small and medium en e p ises h ough e o s o imp o e in en o y con ol and he implemen a ion
o in o ma ion echnology in business p ocesses h ough he use o inancial applica ions ha will
encou age company managemen o be mo e e ec i e and e icien . ela ed o he u gency o his
esea ch, he pu pose o his esea ch is o examine he e ec o in en o y con ol and he quali y o
inancial applica ions on sales e ec i eness in small and medium en e p ises. his esea ch is impo an
o do conside ing ha esea ch opics ele an o his esea ch a e s ill a ely es ed in small and medium
en e p ises. i is hoped ha he esul s o his s udy can make an impo an con ibu ion in imp o ing
he sus ainabili y o small and medium en e p ises in indonesia.
2. Li e a u e e iew
2.1. S a egic managemen accoun ing (SMA)
s a egic Managemen Accoun ing (sMA) is a managemen accoun ing app oach ha combines inancial
and non- inancial in o ma ion wi h business s a egy o suppo be e long- e m decision making. sMA
no only ocuses on in e nal cos s and pe o mance measu emen , bu also conside s ex e nal ac o s
such as ma ke condi ions, compe i ion, and indus y ends o help o ganisa ions achie e sus ainable
compe i i e ad an age (nixon & Bu ns, 2012). sMA in eg a es managemen accoun ing wi h s a egic
business managemen , ocusing on ex e nal ma ke condi ions and in e nal ope a ional p ocesses. i s
main objec i e is o p o ide ele an inancial and non- inancial in o ma ion o suppo s a egic
decision-making and imp o e o ganisa ional pe o mance (coad & glyp is, 2014).
s a egic Managemen Accoun ing (sMA) has eme ged as an impo an aspec o mode n manage-
men p ac ice, aligning inancial in o ma ion wi h s a egic business objec i es. se e al li e a u e e iews
explo ed he impac o sMA on in en o y managemen , an a ea ha is c i ical o ope a ional e iciency
and cos con ol. his e iew co e s a ious dimensions including globalisa ion, echnology, sus ainabili y,
and he co iD-19 pandemic, in eg a ing insigh s om ele an s udies and heo e ical amewo ks. sMA
in eg a es managemen accoun ing wi h business s a egy, aiming o p o ide manage s wi h ele an
in o ma ion o decision-making. Acco ding o lang ield-smi h (2008), sMA in ol es using managemen
accoun ing in o ma ion o de elop and moni o business s a egies. his includes echniques such as
4 l. puspi AWA i e Al.
Ac i i y-Based cos ing (ABc), Balanced sco eca d, and a ge cos ing, which assis in s a egic planning
and pe o mance measu emen .
he dimensions and indica o s o sMA success may a y, depending on he esea ch app oach and
ocus o he managemen p ac ices applied. Below a e some common dimensions and indica o s ha
can be used o measu e sMA success:
1. in eg a ion wi h Business s a egy. he deg ee o linkage be ween accoun ing p ac ices and he s a-
egic objec i es and long- e m ision o he company (Bhimani & B omwich, 2009).
2. use o in o ma ion echnology. e ec i eness and in eg a ion o accoun ing in o ma ion sys ems ha
suppo cos analysis, o ecas ing and s a egic decision making (lang ield-smi h e al., 2012).
3. in o ma ion Quali y and Accu acy. he le el o accu acy, ele ance and a ailabili y o accoun ing
in o ma ion o manage ial decision making (o ley, 2016).
4. imp o ing Financial pe o mance. he impac o sMA on p o i abili y, cos educ ion, o inc easing
he company’s oi (Kaplan & A kinson, 2020).
sMA plays an impo an ole in in en o y managemen by p o iding accu a e cos da a and in en o y
epo s. he sys em helps manage s main ain op imal in en o y le els, minimise excess in en o y, and
imp o e cash low h ough be e in en o y con ol (Wild e al., 2018). hese s a emen s indica e ha
MAs has a signi ican impac on in en o y managemen by p o iding accu a e, imely, and ele an da a.
Wi h he in o ma ion p o ided by MAs, manage s can make be e decisions ega ding in en o y con ol,
op imise in en o y le els, and educe cos s associa ed wi h s o ing and managing in en o y.
2.2. Managemen accoun ing in o ma ion sys em (MAIS)
A managemen accoun ing in o ma ion sys em (MAis) is a sys em ha p o ides manage s wi h inancial
and non- inancial in o ma ion o assis hem in making business decisions. his sys em includes collec -
ing, s o ing and p ocessing inancial da a, and epo ing his in o ma ion o in e nal managemen
( omney & s einba , 2018). he de ini ion is elabo a ed by A kinson e al. (2021) ha managemen
accoun ing in o ma ion sys ems a e designed o p o ide in o ma ion used o in e nal decision making.
his sys em p oduces epo s ailo ed o managemen needs, wi h a ocus on budge ing, pe o mance
e alua ion, cos managemen , and asse managemen .
in addi ion, u ne e al. (2017) s a e ha a managemen accoun ing in o ma ion sys em is an in e-
g a ed amewo k used o collec , p ocess, and epo inancial in o ma ion o suppo managemen ’s
decision-making p ocess. i emphasises he use o inancial and non- inancial da a o assis in planning,
con olling, and e alua ing business ope a ions. i can be said ha MAis is an in eg al pa o mode n
business managemen , p o iding c i ical insigh s ha d i e s a egic decisions and ope a ional
imp o emen s.
o measu e he e ec i eness o a Managemen Accoun ing in o ma ion sys em (MAis), se e al quali-
a i e and quan i a i e c i e ia can be used. hese c i e ia ensu e ha he sys em suppo s manage ial
decision-making, imp o es o ganisa ional pe o mance, and is aligned wi h s a egic objec i es. he e a e
some app oaches o measu ing e ec i eness e e ence:
1. in o ma ion Quali y. Assess he accu acy, ele ance, imeliness, and comple eness o he in o ma ion
p o ided by he MAis ( omney & s einba , 2018; u ne e al., 2017).
2. use sa is ac ion. e alua e he le el o use (manage s and o he s akeholde s) sa is ac ion wi h ease
o use, unc ionali y, and sys em suppo se ices. (A kinson e al., 2021)
3. Decision suppo . Measu es how e ec i ely MAis suppo s he manage ial decision-making p ocess, includ-
ing he quali y o insigh s and speed o access o equi ed da a (A kinson e al., 2021; andepu , 2020).
4. sys em eliabili y and pe o mance. Assess he eliabili y o he sys em, including up ime, e o a e, and
speed o da a p ocessing and epo gene a ion pe o mance ( omney & s einba , 2018; u ne e al., 2017).
5. cos -Bene i Analysis. e alua es he inancial impac o he MAis by compa ing he cos s o imple-
men a ion and main enance wi h he bene i s gained in e ms o imp o ed decision-making and
e iciency (A kinson e al., 2021).
cogen Business & MAnAgeMen 5
6. in eg a ion wi h o he sys ems. Assess how e ec i ely he MAis in eg a es wi h o he in o ma ion
sys ems wi hin he o ganisa ion, such as e p sys ems, o p o ide a smoo h low o in o ma ion
( omney & s einba , 2018; u ne e al., 2017).
7. Flexibili y and scalabili y. e alua e he sys em’s abili y o adap o changing business needs and scale
as he o ganisa ion g ows (A kinson e al., 2021; andepu , 2020).
using hese c i e ia, o ganisa ions can comp ehensi ely measu e he e ec i eness o hei Managemen
Accoun ing in o ma ion sys em and iden i y a eas o imp o emen o ensu e ha he sys em deli e s
maximum alue.
2.3. In en o y managemen
in en o y is an asse ha ep esen s a ele an amoun o sho - e m in es men o he i m, he s udy
o he exis ence o an op imal le el o in en o y in es men in ela ion o i m pe o mance and alue
c ea ion is jus i ied as a collabo a ion o unde s and whe he he e is an op imal le el o in en o y o
no (Khan & siddiqui, 2019). in en o y managemen is an impo an aspec o supply chain managemen ,
ensu ing ha companies ha e he igh p oduc s in he igh quan i ies o sell, a he igh ime. e ec i e
in en o y managemen helps businesses minimise cos s, maximise sales, and inc ease cus ome sa is ac-
ion. he ollowing is an o e iew o key concep s and p ac ices in in en o y managemen . in en o y
managemen e e s o he p ocess o o e seeing and con olling he o de ing, s o age, and u ilisa ion o
a company’s in en o y, which includes aw ma e ials, componen s, and inished p oduc s (piasecki, 2009).
he main objec i e o in en o y managemen is o ensu e ha in en o y le els a e op imised o mee
cus ome demand wi hou incu ing unnecessa y cos s (chop a & Meindl, 2016). in en o y managemen
encompasses he ac i i ies in ol ed in managing he s ock o goods and ma e ials held by an o ganisa-
ion o suppo p oduc ion, sales, and ope a ions. e ec i e in en o y managemen s i es o main ain
op imal in en o y le els, minimise cos s, and ensu e imely a ailabili y o p oduc s ( andepu , 2020).
he e a e se e al ways o measu e he e iciency o his in en o y managemen :
1. cus ome sa is ac ion. use cus ome su eys and eedback o e alua e hei expe ience wi h p oduc
a ailabili y and deli e y imes (chop a & Meindl, 2016).
2. supplie ela ions. e alua e he quali y o communica ion and pa ne ship wi h supplie s, including
speed and eliabili y o deli e y (piasecki, 2009).
3. ope a ional e iciency. obse e in e nal p ocesses such as wa ehouse managemen , acking sys ems,
and wo k low ( andepu , 2020; Mucks ad & sap a, 2010).
4. Adap abili y o Demand changes. Assess he company’s abili y o espond o changes in ma ke
demand (chop a & Meindl, 2016).
5. isk Managemen . e alua e s a egies o manage isks such as s ock-ou s, damage, o p oduc obso-
lescence ( andepu , 2020).
6. p oduc Quali y and consis ency. ensu ing ha p oduc s manu ac u ed o s o ed a e o consis en
quali y (Mulle , 2011).
7. expe ience and compe ence o he in en o y Managemen eam. e alua e he expe ience and com-
pe ence o he eam managing he in en o y (Mucks ad & sap a, 2010).
using his quali a i e app oach, companies can gain deepe insigh s in o he e iciency o hei in en-
o y managemen , aking in o accoun no only quan i a i e da a bu also ac o s ha a ec daily ope -
a ions and cus ome sa is ac ion.
2.4. S a egic managemen accoun ing on in en o y managemen
s a egic Managemen Accoun ing (sMA) echniques play an impo an ole in in en o y managemen by
p o iding manage s wi h ele an in o ma ion and cos analyses ha suppo s a egic decision-making. By
in eg a ing sMA, companies can be e align hei in en o y policies wi h o e all business s a egies, he eby
op imising in en o y le els and imp o ing inancial pe o mance (Wa d, 1992). he applica ion o s a egic
6 l. puspi AWA i e Al.
managemen accoun ing p ac ices a ec s in en o y managemen by enabling a mo e comp ehensi e analysis
o in en o y cos s and hei impac on he i m’s s a egic objec i es. sMA assis s in he iden i ica ion and
educ ion o ac i i ies ha do no add alue in he in en o y managemen p ocess (A kinson e al., 2021).
s a egic managemen accoun ing p o ides de ailed insigh s in o cos d i e s and cos beha iou , which is
c ucial o e ec i e in en o y managemen . By u ilising sMA, companies can implemen mo e accu a e o e-
cas ing, inc ease o de quan i ies, and manage sa e y s ock le els mo e e icien ly (Bhimani, 2012). s a egic
managemen accoun ing signi ican ly impac s in en o y managemen by p o iding sophis ica ed cos analysis
echniques, such as ac i i y-based cos ing and alue chain analysis, which help iden i y ine iciencies and
op imise in en o y le els. his s a egic app oach ensu es ha in en o y managemen p ac ices a e aligned
wi h he long- e m goals o he o ganisa ion (pi che , 2020).
s a egic managemen accoun ing echniques signi ican ly impac in en o y managemen by p o iding
a b oade pe spec i e on cos in o ma ion and i s ele ance o s a egic decisions. h ough he use o
ac i i y-based cos ing and o he sMA ools, o ganisa ions can mo e accu a ely assess he cos implica ions
o in en o y decisions, leading o mo e e icien in en o y managemen p ac ices (Kuma , 2009). he
applica ion o s a egic managemen accoun ing (sMA) imp o es in en o y managemen by p o iding
de ailed insigh s in o he cos s uc u e and inancial impac o in en o y s a egies. sMA helps align
in en o y managemen p ac ices wi h a company’s s a egic objec i es, he eby d i ing op imal in en o y
le els and imp o ing cos e iciency (lang ield-smi h e al., 2012). s a egic managemen accoun ing plays
an impo an ole in in en o y managemen by in eg a ing cos managemen echniques ha help iden-
i y and elimina e ine iciencies. By using sMA, companies can achie e be e o ecas ing accu acy, op i-
mise o de quan i ies, and e ec i ely manage sa e y s ock, aligning in en o y p ac ices wi h b oade
business s a egies (Bloche e al., 2019). s a egic managemen accoun ing in luences in en o y manage-
men by p o iding manage s wi h comp ehensi e cos in o ma ion ha suppo s s a egic planning and
decision-making. echniques such as ac i i y-based cos ing and alue chain analysis enable companies o
op imise in en o y le els, educe cos s, and imp o e o e all ope a ional e iciency (Kaplan & A kinson, 2020).
s a egic managemen accoun ing (sMA) signi ican ly a ec s in en o y managemen by in eg a ing
cos da a and s a egic in o ma ion o de elop winning s a egies o main aining op imal in en o y le -
els. sMA echniques such as ac i i y-based cos ing and alue chain analysis help o ganisa ions align hei
in en o y p ac ices wi h s a egic objec i es, he eby imp o ing e iciency and compe i i e ad an age
(oj a e al., 2021). he adop ion o s a egically o ien ed managemen accoun ing echniques, such as
s a egic cos ing and cus ome p o i abili y analysis, plays an impo an ole in op imising in en o y man-
agemen . sMA, imp o es he pe o mance o logis ics o ganisa ions by imp o ing demand o ecas ing,
p ocu emen s a egies, and in en o y op imisa ion. hese p ac ices lead o educed cos s, minimised
s ock-ou s, and imp o ed cus ome sa is ac ion, indica ing he impo an ole o sMA in e ec i e in en-
o y managemen (Al-Muha ami & Al-Mah ouqi, 2023).
sMA echniques such as s a egic planning, con ol, and pe o mance measu emen play an impo an
ole in imp o ing in en o y managemen . By combining ools such as benchma king and Balanced
sco eca d, o ganisa ions can align hei in en o y s a egy wi h o e all business goals, leading o op i-
mised in en o y le els and educed cos s (oj a e al., 2021). his s udy examined he impac o in en o y
managemen p ac ices on he ope a ional pe o mance o sMes. i concluded ha he in eg a ion o
sMA p ac ices, such as cos analysis and s a egic decision-making, signi ican ly imp o ed in en o y man-
agemen e iciency. his includes be e demand o ecas ing, p ocu emen s a egies, and in en o y op i-
misa ion, leading o educed s ock-ou s and imp o ed cus ome sa is ac ion (panig ahi e al., 2024).
esea ch by Ma e al. (2022) ocusing on sMes in china showed ha sMA echniques help a ional
esou ce alloca ion and in eg a e in e nal and ex e nal in o ma ion o s a egic decision making. howe e ,
he applica ion o sMA in s a egic decisions is s ill limi ed due o he lack o unde s anding and p io i-
isa ion by senio manage s. his gap indica es he need o g ea e emphasis on sMA o ully u ilise i s
bene i s in in en o y managemen and o e all business s a egy.
Finally, an empi ical s udy by ashid e al. (2024) in es iga ed how ex e nal en i onmen al ac o s, such
as pe cei ed en i onmen al unce ain y and compe i i e in ensi y, impac he use o sMA in Bangladesh.
he s udy ound ha hese ac o s signi ican ly in luenced he adop ion o sMA p ac ices, including cos -
ing and pe o mance measu emen , which in u n imp o ed in en o y managemen p ac ices by making
hem mo e esponsi e o ex e nal changes. his a icle and e e ences highligh he impo an ole o
cogen Business & MAnAgeMen 7
s a egic managemen accoun ing in imp o ing in en o y managemen h ough ad anced cos analysis
and s a egic alignmen , leading o imp o ed ope a ional e iciency and compe i i e ad an age.
hese s a emen s highligh he impo an ole ha s a egic managemen accoun ing plays in imp o -
ing in en o y managemen p ac ices. By p o iding de ailed and ele an inancial in o ma ion, sMA sup-
po s be e decision-making, leading o op imised in en o y le els and imp o ed o e all pe o mance.
h1: sMA has a signi ican posi i e e ec on he in en o y managemen .
2.5. Managemen accoun ing in o ma ion sys em on in en o y managemen
Managemen accoun ing in o ma ion sys ems (MAis) signi ican ly impac in en o y managemen by p o-
iding c i ical da a ha suppo s he decision-making p ocess. MAis acili a es eal- ime acking o
in en o y le els, o ecas ing demand, and managing cos s associa ed wi h in en o y. he sys em ensu es
ha manage s ha e accu a e and imely in o ma ion o op imise in en o y le els, educe s o age cos s,
and imp o e o e all ope a ional e iciency (A kinson e al., 2021). he in eg a ion o MAis in in en o y
managemen allows o inc eased isibili y and con ol o e in en o y asse s. MAis p o ides ools o
de ailed analyses o in en o y u ns, o de managemen , and cos con ol, which a e c i ical o main ain-
ing op imal in en o y le els and ensu ing e icien use o esou ces (Kay & o lia, 2020).
Managemen accoun ing in o ma ion sys ems play an impo an ole in in en o y managemen by
p o iding comp ehensi e da a ha helps in s a egic analysis and in en o y con ol. h ough accu a e
da a collec ion and epo ing, MAis enables manage s o make in o med decisions ega ding in en o y
p ocu emen , s o age, and dis ibu ion, ul ima ely leading o cos sa ings and imp o ed inancial pe o -
mance (Bloche e al., 2019). hese s a emen s unde sco e he impo ance o Managemen Accoun ing
in o ma ion sys ems in imp o ing in en o y managemen p ac ices by p o iding accu a e and imely
da a, acili a ing s a egic decision-making, and op imising in en o y le els.
A s a emen om a ecen esea ch A icle on he e ec o Managemen Accoun ing in o ma ion
sys ems (MAis) on in en o y Managemen was pu o wa d by Knaue e al. (2020) ha MAis signi i-
can ly imp o es in en o y managemen by inc easing da a in eg a ion, au oma ion, and eal- ime ack-
ing. he sys em acili a es accu a e and imely in o ma ion, which is c i ical o e ec i e in en o y con ol,
demand o ecas ing, and cos managemen . A high-quali y MAis enables be e decision-making by p o-
iding comp ehensi e da a ha educes e o s and s eamlines in en o y p ocesses.
he indings o he s udy by Yoshikuni e al. (2023) show eme ging echnologies in MAis, such as
Business in elligence and Analy ics (Bi&A), suppo s a egic in en o y managemen by p o iding mul i-
dimensional da a o s a egic analysis, budge ing, and eal- ime epo ing. hese sys ems enable o gan-
isa ions o align hei in en o y s a egies wi h o e all business objec i es, he eby imp o ing ope a ional
e iciency and educing cos s associa ed wi h in en o y managemen .
las ly, as ashid e al. (2024) poin ou , he quali y and in eg a ion o MAis is c i ical o e ec i e
in en o y managemen , especially in en i onmen s o high unce ain y and compe i ion. By p o iding
de ailed and accu a e cos in o ma ion, MAis helps o ganisa ions o op imise in en o y le els, educe
s o age cos s, and imp o e esponsi eness o ma ke changes. hese esea ch a icles highligh he
impo an ole ha a high-quali y, well-in eg a ed Managemen Accoun ing in o ma ion sys em plays in
imp o ing in en o y managemen p ac ices. By u ilising ad anced echnology and p o iding accu a e
and eal- ime da a, MAis acili a es be e decision-making, op imises in en o y le els, and imp o es
o e all ope a ional e iciency.
h2: MAis has a signi ican posi i e e ec on he in en o y managemen .
3. Me hodology
3.1. Resea ch app oach
his esea ch uses a quan i a i e desc ip i e me hod. he desc ip i e me hod is used o ob ain he cu en
condi ion o he a iables obse ed in he analysis uni . Quan i a i e me hods a e used o de e mine whe he
he e is a signi ican ela ionship be ween he obse ed a iables so as o p oduce conclusions ha cla i y he
14 l. puspi AWA i e Al.
in ca é and es au an businesses in Bandung-indonesia wi h an in luence con ibu ion o 30.2%. he
o e all s uc u al equa ion model is desc ibed as ollows.
Figu e 3 displays he main amewo k used o es hypo heses ega ding he causal ela ionship
be ween la en a iables in his s udy.
4.2. Discussion
4.2.1. An examina ion impac o he s a egic managemen accoun ing on he in en o y
managemen
his s udy success ully p o ed he e ec o s a egic Managemen Accoun ing (sMA) on in en o y Managemen
e iciency in he ca é and es au an Business in Bandung indonesia. his s udy ound ha sMA has a dom-
inan in luence (51.9%) on in en o y Managemen e iciency. his s udy is ele an o he esul s o esea ch
conduc ed by panig ahi e al. (2024) who ound ha in eg a ing sMA p inciples, such as cos analysis and
s a egic decision making, signi ican ly imp o ed in en o y managemen e iciency. Meanwhile, Ma e al.
(2022) ound ha he sMA app oach helps a ional esou ce alloca ion and in eg a ion o in e nal and ex e nal
in o ma ion o s a egic in en o y managemen and o e all co po a e s a egy. Finally, ashid e al. (2024)
comple ed an empi ical s udy on he use o sMA in Bangladesh, he s udy highligh ed sMA echniques
in ol ing cos ing and pe o mance app aisal, which a e scien i ically p o en o imp o e in en o y manage-
men p ocesses and enable o ganisa ions o easily adjus o ex e nal changes. he esul s o his s udy usually
show ha sMA e ec i ely helps businesses o de elop mo e sui able in en o y managemen echniques.
he sMA app oach helps imp o e he accu acy and quali y o da a used o in en o y managemen .
Mo e accu a e da a enables be e demand o ecas ing and in en o y con ol. in addi ion, sMA enables
companies o espond mo e quickly o ma ke changes and ex e nal unce ain ies. companies can adjus
Figu e 3. he s uc u al model.
cogen Business & MAnAgeMen 15
hei in en o y plans in esponse o changing ma ke condi ions using in eg a ed da a and ex ensi e
cos analyses, hus lowe ing he isk o unning ou o ha ing oo much in en o y. he use o sMA in
in en o y managemen can lowe ope a ional cos s by imp o ing cos con ol and educing manual
e o s. Au oma ion in he sys em also educes he daily wo kload o managemen accoun an s, allowing
hem o concen a e on mo e s a egic ac i i ies. sMA echniques o m a amewo k o s a egic analysis,
budge ing, and eal- ime epo ing. his imp o es s a egic decision-making and aligns in en o y s a egy
wi h co po a e goals, leading o inc eased lexibili y and pe o mance.
he esul s o his s udy show ha sMA has a s onge in luence on in en o y managemen e iciency
compa ed o MAis. some o he ac o s ha con ibu e o his di e ence a e: sMA includes a g ea e
a ie y o unc ions han MAis. sMA includes budge ing, o ecas ing, pe o mance e alua ion, and s a-
egic planning, all o which ha e a di ec impac on in en o y managemen decisions. he sys em p o-
ides comp ehensi e insigh s ha go beyond simple da a collec ion and p ocessing, and sMA p o ides
ull decision suppo ea u es o help manage s analyse cos s, op imise in en o y le els, and in eg a e
in en o y plans wi h b oade co po a e goals.
sMA u he inco po a es he p inciples o s a egic managemen accoun ing in o business ope a ions.
sMA ocuses on linking in en o y managemen o o e all business s a egy, ensu ing ha in en o y pol-
icies suppo long- e m goals and compe i i e posi ioning. his s a egic in eg a ion inc eases he e ec-
i eness o in en o y managemen p ocedu es. sMA p o ides ools o moni o and con ol pe o mance,
such as he Balanced sco eca d, which helps manage and imp o e in en o y u ns, educe holding cos s,
and ensu e op imal in en o y le els.
sMA acili a es a mo e in-dep h analysis and decision-making p ocess. sMA includes ad anced analy -
ical ools ha enable ex ensi e cos analysis, scena io planning, and pe o mance compa isons. hese
ools enable manage s o make in o med decisions abou in en o y acquisi ion, s o age, and dis ibu ion.
By ocusing on cos managemen and con ol, sMA helps ind ine iciencies and po en ial cos educ ions
in in en o y managemen , esul ing in mo e e icien ope a ions.
sMA is aimed a achie ing s a egic goals, while MAis ocuses on ope a ional e iciency. sMA is
designed o suppo s a egic goals by ensu ing ha in en o y managemen me hods help he business
achie e hose goals. his emphasis on s a egy esul s in imp o ed alignmen o in en o y managemen
wi h he company’s long- e m goals. While MAis imp o es ope a ional e iciency by p o iding accu a e
and imely da a, sMA goes a s ep u he by ensu ing ha hese e iciencies align wi h s a egic goals,
esul ing in a mo e meaning ul impac on o al in en o y managemen .
sMA is designed o be lexible and adap i e, allowing o ganisa ions o eac quickly o ma ke changes,
demand luc ua ions, and supply chain dis up ions. his adap abili y ensu es ha in en o y managemen
emains e ec i e e en in changing si ua ions. sMA can be cus omised and linked wi h o he en e p ise
p ocesses and sys ems, esul ing in smoo he in o ma ion low and imp o ed coo dina ion be ween unc-
ions. his connec ion inc eases he o e all e ec i eness o in en o y managemen .
sMA has a g ea e impac on in en o y managemen han MAis because sMA is mo e comp ehensi e,
s a egic, and analy ical. Beyond he ope a ional bene i s p o ided by MAis, sMA imp o es he e ec i eness o
in en o y managemen p ocesses by p o iding deepe insigh s, enabling s a egic decision-making, and align-
ing wi h o e all business objec i es. By unde s anding hese con ibu ions, companies can e ec i ely adop
sMA s a egies o imp o e in en o y managemen , lowe cos s, and inc ease o e all ope a ional e iciency.
4.2.2. An examina ion impac o he managemen accoun ing in o ma ion sys em on he in en o y
managemen
his s udy ound ha he e a e ad an ages o using a managemen accoun ing in o ma ion sys em in
e ms o in en o y managemen e iciency. Al hough no e y dominan , his s udy ound ha e ec i e
implemen a ion o managemen in o ma ion sys ems con ibu ed o imp o ing in en o y managemen
e iciency in ca é and es au an businesses in Bandung, indonesia. his esea ch is consis en wi h he
in es iga ion conduc ed by Knaue e al. (2020) MAis imp o es in en o y managemen h ough da a
in eg a ion, au oma ion, and eal- ime acking. As poin ed ou by Yoshikuni e al. (2023) eme ging
echnologies in MAis, such as Business in elligence and Analy ics (Bi&A), suppo s a egic in en o y
managemen . in addi ion, ashid e al. (2024) showed ha he quali y and in eg a ion o MAis a e
16 l. puspi AWA i e Al.
c i ical o e ec i e in en o y managemen , especially in en i onmen s wi h high unce ain y and
compe i ion.
his esea ch adds signi ican ly o ou unde s anding o how Managemen Accoun ing in o ma ion
sys ems (MAis) a ec in en o y managemen . he e a e some o he signi ican con ibu ions o he
esea ch indings:
a. imp o ed Da a Quali y and sys em in eg a ion. Acco ding o esea ch, a high-quali y MAis, such as e ec-
i e da a in eg a ion and p ocess au oma ion, can imp o e he accu acy and imeliness o in en o y man-
agemen in o ma ion. his enables be e decision-making and mo e e ec i e in en o y managemen .
b. op imising in en o y le els. MAis helps op imise in en o y le els by p o iding p ecise eal- ime da a
o demand o ecas ing and cos managemen . he solu ion enables businesses o s ike a balance
be ween in en o y a ailabili y and s o age cos s, he eby imp o ing ope a ional e iciency.
c. esponsi e o Ma ke changes: s udies show ha high-quali y MAis enables companies o be mo e
esponsi e o ma ke changes and ex e nal unce ain ies. Wi h in eg a ed da a and de ailed cos
analyses, companies can adjus hei in en o y s a egies acco ding o changing ma ke condi ions.
d. e o educ ion and imp o ed e iciency: Au oma ion in MAis educes manual e o s and inc eases
e iciency in he in en o y managemen p ocess. his leads o lowe ope a ional cos s and imp o ed
o e all e iciency in in en o y managemen .
e. MAis suppo s s a egic decision-making h ough a amewo k o eal- ime analysis, budge ing, and
epo ing. he solu ion enables companies o align hei in en o y s a egy wi h o e all business
objec i es, esul ing in imp o ed pe o mance and s a egic lexibili y.
MAis is an e icien manage ial ac i i y o imp o e in en o y managemen ha can be u ilised in ca é
and es au an es ablishmen s. As said ea lie , hese indings a e highly ele an . uncon olled in en o y
condi ions a e common in ca é and es au an es ablishmen s, which means ha in en o y is some imes
excessi e and some imes de icien . his p oblem indica es ha he o ganisa ion has no been able o
manage in en o y adequa ely, which esul s in unp oduc i e sales ope a ions as he company o en ails
o mee cus ome s’ p oduc needs. i his is allowed o con inue o a long pe iod o ime, i will esul
in a dec ease in e enue and h ea en he long- e m iabili y o he business.
4.2.3. Implica ions o esea ch indings
he indings ou line he impo an ole o s a egic Managemen Accoun ing in in eg a ing he compa-
ny’s inancial da a wi h s a egic objec i es, and explain how in en o y managemen p ac ices di ec ly
a ec cos con ol, p o i abili y, and compe i i e ad an age.
a. sMA plays a s a egic ole in long- e m planning, esou ce alloca ion & ope a ional cos con ol as
well as supp essing he use o excessi e in en o y and educing p oduc ion cos s o mo e e icien
p oduc ion. in indus ial companies, in en o y is a c i ical asse , whe e accu a e in en o y le els ha e
implica ions in imp o ing o e all p o i abili y.
b. sMA has implica ions in imp o ing he accu acy o decision-making and o ecas ing. in en o y accu-
acy implies p o ec ion agains unce ain y. Manage s can use his da a o de elop mo e accu a e
o ecas ing and p oduc ion planning models ha con ibu e o imp o ed esilience and sus ainabili y
o business ope a ions. e ec i e in en o y managemen con ibu es o educing he isk o supply
chain dis up ions and demand a iabili y.
c. sMA encou ages e ec i e lean in en o y p ac ices: companies wi h e ec i e in en o y managemen ,
implemen lean in en o y s a egies by minimising was e and educing unnecessa y s ock le els. his
inding suppo s he a gumen o adop ing jus -in- ime (Ji ) me hodologies o imp o e e iciency.
d. in en o y is a s a egic asse : he con ibu ion o his esea ch shows ha in en o y should be man-
aged as a s a egic asse and ea in en o y no jus as a cos bu as a le e o inc eased le els o
di e en ia ion and se ice. his shi in mindse has implica ions o imp o ing cus ome sa is ac ion,
as a well-managed in en o y sys em will ensu e he igh p oduc s a e a ailable when needed, wi h-
ou excessi e s ockou s.
e. in eg a ion wi h echnology and da a analy ics: one signi ican implica ion is he ole o
cogen Business & MAnAgeMen 17
echnology and da a analy ics in in en o y Managemen . Findings show he po en ial bene i s o
in eg a ing eal- ime da a sys ems and p edic i e analy ics in o in en o y managemen . he imple-
men a ion o i in sMA plays an impo an ole in imp o ing decision-making by p o iding accu-
a e and eal- ime in o ma ion in o s ock le els, demand ends, and supplie pe o mance.
companies ha u ilise i will be be e equipped o main ain op imal in en o y le els and espond
quickly o ma ke changes.
. in en o y Managemen has implica ions o an o ganisa ion’s sus ainabili y goals. companies wi h
e ec i e in en o y s a egies can educe excessi e esou ce use and was e consump ion ha con-
ibu es o wide en i onmen al heal h. educing excess in en o y helps minimise he en i onmen al
impac o p oduc ion and s o age, aligning company ope a ions wi h sus ainabili y goals. his is
becoming inc easingly ele an in sMAs, whe e sus ainabili y me ics a e being in eg a ed in o pe -
o mance managemen sys ems.
he indings o his s udy o e aluable insigh s in o how in en o y managemen can be u ilised as
a s a egic ool wi hin he b oade amewo k o s a egic managemen accoun ing. By ocusing on cos
con ol, isk managemen , lean in en o y p ac ices, and echnology in eg a ion, business uni s can be e
align hei in en o y s a egies wi h o e all s a egic goals. his c i ical in e sec ion o in en o y manage-
men and sMA highligh s he impo ance o iewing in en o y no jus as a logis ical issue bu as a i al
con ibu o o o ganisa ional pe o mance and long- e m sus ainabili y.
5. Conclusion
he s udy concluded ha s a egic managemen accoun ing and accoun ing in o ma ion sys ems ha e
an impac on he e iciency o in en o y managemen in ca es and es au an s. he s udy de e mined
ha s a egic managemen accoun ing has a g ea e impac on in en o y managemen han manage-
men accoun ing in o ma ion sys ems. his si ua ion is uelled by he ac ha no all ca es and es au-
an s use a ailable accoun ing so wa e.
his esea ch p ojec makes a signi ican con ibu ion o he ca é and es au an business in ela ion
o he e iciency o in en o y managemen o imp o e business op imisa ion. e ec i e implemen a ion
o s a egic managemen accoun ing and managemen accoun ing in o ma ion sys ems helps in he
collec ion o accu a e in o ma ion o de elop ope a ional s a egies o business ope a ions. sMA and
MAis can play an impo an ole in suppo ing in en o y managemen by p o iding ele an and
imely in o ma ion o decision making. he in eg a ion o s a egic managemen accoun ing and man-
agemen accoun ing in o ma ion sys ems can enable o ganisa ions o make mo e in o med decisions
abou in en o y managemen , leading o imp o ed o ganisa ional pe o mance. Fo example, he use
o s a egic managemen accoun ing echniques can help o ganisa ions o be e unde s and hei
p oduc ma ke s and compe i o s’ cos s and cos s uc u es, which can in o m in en o y managemen
decisions.
E hical app o al
e hical app o al o his esea ch was g an ed by Di ec o a e o esea ch, communi y se ice and empowe men ,
uni e si as Kompu e indonesia, wi h e e ence numbe 057/Dp3M/uniKoM/ iii/2024.
Au ho con ibu ions
lilis puspi awa i: in ol ed in he concep ion and design o he esea ch, analysis and in e p e a ion o he da a,
d a ing o he pape and in ol ed in e ising i c i ically o in ellec ual con en and he inal app o al o he pub-
lished e sion and also accoun able o all aspec s o he wo k. iqbal lhu i: in ol ed in he concep ion and design
o he esea ch, analysis and in e p e a ion o he da a, d a ing o he pape and in ol ed in e ising i c i ically o
in ellec ual con en and he inal app o al o he published e sion and also accoun able o all aspec s o he wo k.
inomjon Qud a o : in ol ed in he concep ion and design o he esea ch, analysis and in e p e a ion o he da a,
d a ing o he pape and in ol ed in e ising i c i ically o in ellec ual con en and he inal app o al o he pub-
lished e sion and also accoun able o all aspec s o he wo k.
18 l. puspi AWA i e Al.
Disclosu e s a emen
no po en ial con lic o in e es was epo ed by he au ho (s).
Abou he au ho s
Lilis Puspi awa i is a lec u e a he Accoun ing s udy p og amme, economic and Business Facul y
a uni e si as Kompu e indonesia- Bandung. lilis puspi awa i comple ed he doc o a e in accoun -
ing in o ma ion sys ems om uni e si as padjadja an. lilis puspi awa i has expe ise in Accoun ing
in o ma ion sys em and Managemen Accoun ing.
Iqbal Lhu i is a lec u e a he Accoun ing educa ion s udy p og amme a uni e si as pendidikan
indonesia, cu en ly he is pu suing his Doc o al deg ee a uni e si as B awijaya. iqbal lhu i has
expe ise in public sec o Accoun ing, sus ainabili y Accoun ing, co po a e go e nance and isk
Managemen .
Inomjon Qud a o is a ice-dean o in e na ional Join Deg ee Facul y a ashken s a e uni e si y
o economics, cu en ly he is pu suing his Doc o al deg ee a ashken s a e uni e si y o economic.
inomjon Qud a o has expe ise in Finance, g een economy, in es men Managemen .
ORCID
lilis puspi awa i h p://o cid.o g/0000-0002-7999-9691
iqbal lhu i h p://o cid.o g/0000-0001-7294-8405
inomjon Qud a o h p://o cid.o g/0000-0002-2421-1035
Da a a ailabili y s a emen
his esea ch uses p ima y da a ob ained h ough dis ibu ing ques ionnai es o ca é and es au an businesses in
Bandung, indonesia. in his s udy, esea che s managed o collec da a om 114 company in en o y manage s. he
da a a e a ailable upon eques om he au ho s by con ac ing he co esponding au ho a lilis.puspi awa i@email.
unikom.ac.id.
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