Rachmawati, Dyna and Anjelina, - (2021) Praktik Akuntansi Manajemen dan Dampaknya Pada Kinerja Startup Business Digital The Management Accounting Practice and its Impact on Startup Business Digital Performance. Praktik Akuntansi Manajemen dan Dampaknya Pada Kinerja Startup Business Digital The Management Accounting Practice and its Impact on Startup Business Digital Performance, 17 (1). pp. 11-21. ISSN pISSN: 0216-9517, eISSN: 2460-8505, Jurnal Nasional Terakreditasi Sinta 4
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Abstract
Management accounting practice (MAP) is a management accounting method used to improve company performance. Previous studies have examined the impact of MAP implementation on the performance of conventional small and medium enterprises (SMEs). However, studies on the implementation of MAP in digital start-up business companies or digital SMEs are still limited. Therefore, the MAP implemented by this digital start-up business is differ from conventional SMEs. This study examines the impact of MAP implementation on the performance of digital business startups. The research data collection method is a survey by sending a questionnaire in the form of google form. The questionnaire is distributed to the digital start-up business community on social media telegram and center of entre-preneur acceleration of Faculty of Entrepreneurship. Respondents who filled out and returned the questionnaire are 56 digital business startups in Indonesia. Testing data using multiple regression analysis. The test results prove that (1) overall MAP and contemporary MAP have a positive impact on the performance of digital start-up businesses; while (2) traditional MAP has no impact on the performance of digital start-up businesses. This indicates that digital start-up businesses use contemporary MAP to improve customer value.
| Item Type: | Article |
|---|---|
| Additional Information: | Jurnal Nasional Terakreditasi Sinta 4 |
| Uncontrolled Keywords: | Business performance, contemporer MAP, management accounting prac-tice, traditional MAP, startup business digital. |
| Subjects: | Business > Accounting |
| Divisions: | Journal Publication |
| Depositing User: | F.X. Hadi |
| Date Deposited: | 31 Mar 2022 07:33 |
| Last Modified: | 10 Oct 2023 03:15 |
| URI: | http://repository.ukwms.ac.id/id/eprint/29703 |
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