relation: https://eprints.untirta.ac.id/44708/
title: Pengaruh Strategi Bersaing terhadap Inovasi Eksplorasi melalui Peran Akuntan Manajemen dan Penggunaan Sistem Akuntansi Manajemen (SAM) (Studi Empiris pada Usaha Kecil Menengah (UKM) di Provinsi Banten)
creator: Muthiaratih, Annisa
subject: HB Economic Theory
subject: HD28 Management. Industrial Management
subject: HF5601 Accounting
description: This study aims to examine the effect of competitive strategies on exploratory innovation through the role of management accountants and the use of management accounting systems (MAS). This research is a quantitative study, and primary data were collected using questionnaires to gather information from respondents, including financial staff, financial managers, controllers, general managers, and marketing managers working in small and medium enterprises in Banten Province. The analysis method used was Structural Equation Model (SEM) with Partial Least Squares (PLS) Path Modelling using SmartPLS 4.0 software. The findings of this study are as follows: 1) Differentiation strategy has a significant effect on management accountants as business partners. 2) Cost leadership strategy has no significant effect on management accountants as business partners. 3) Management accountants as business partners have a significant effect on the use of management accounting systems (MAS) for attention focus and decision-making. 4) Management accountants as business partners have no significant effect on the use of management accounting systems (MAS) for monitoring and legitimacy. 5) The use of management accounting systems (MAS) for attention focus and decision-making has a significant effect on exploratory innovation. 6) The use of management accounting systems (MAS) for monitoring and legitimacy has no significant effect on exploratory innovation. 7) Differentiation strategy has a significant effect on exploratory innovation. 8) Cost leadership strategy has no significant effect on exploratory innovation.
date: 2023
type: Thesis
type: NonPeerReviewed
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language: en
identifier: https://eprints.untirta.ac.id/44708/1/Annisa%20Muthiaratih_5552170063_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/44708/3/Annisa%20Muthiaratih_5552170063_02.pdf
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identifier: https://eprints.untirta.ac.id/44708/4/Annisa%20Muthiaratih_5552170063_03.pdf
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identifier: https://eprints.untirta.ac.id/44708/5/Annisa%20Muthiaratih_5552170063_04.pdf
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identifier: https://eprints.untirta.ac.id/44708/6/Annisa%20Muthiaratih_5552170063_05.pdf
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identifier: https://eprints.untirta.ac.id/44708/7/Annisa%20Muthiaratih_5552170063_Reff.pdf
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identifier: https://eprints.untirta.ac.id/44708/8/Annisa%20Muthiaratih_5552170063_Lamp.pdf
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language: en
identifier: https://eprints.untirta.ac.id/44708/9/Annisa%20Muthiaratih_5552170063_01.pdf
identifier:   Muthiaratih, Annisa  (2023) Pengaruh Strategi Bersaing terhadap Inovasi Eksplorasi melalui Peran Akuntan Manajemen dan Penggunaan Sistem Akuntansi Manajemen (SAM) (Studi Empiris pada Usaha Kecil Menengah (UKM) di Provinsi Banten).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.