Perkembangan Ilmu Akuntansi Manajemen: Sebuah Tinjauan Literatur

https://doi.org/10.22146/jpmmpi.v2i2.70334

Nur Anita(1*)

(1) Program Studi Magister Sains Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk meninjau perkembangan ilmu akuntansi manajemen dalam bidang pengukuran kinerja yang terdiri dari pendekatan Balanced Scorecard (BSC), Activity Based Costing (ABC) dan Time Driven Activity Based Costing (TDABC), Customer Accounting (CA), Target Costing (TC), Just in Time (JIT) dan Total Quality Management (TQM). Metode naratif literatur review digunakan untuk menganalisis informasi dari setiap referensi. Data dan informasi berasal dari literatur yang diterbitkan pada tahun 2020 hingga 2021. Hasil analisis tren penelitian menemukan bahwa ada banyak perusahaan yang mulai menggabungkan berbagai pendekatan sistem pengukuran kinerja. Dengan menggabungkan pendekatan-pendekatan tersebut, hasil pengukuran kinerja akan lebih akurat.

Kata Kunci: Ilmu Akuntansi Manajemen, Pengukuran Kinerja, Tren Penelitian




References

Abbas, J. (2020). Impact of Total Quality Management on Corporate Green Performance Through the Mediating Role of Corporate Social Responsibility. Journal of Cleaner Production, 242, 118458

Abemethy, A. M., & Lillies, M. A. (1995). The Impact of Manufacturing Flexibility on Management Control System Desin. Accounting Organizational and Society 20(11), 47-56.

Agyabeng-Mensah, Y., Afum, E., Agnikpe, C., Cai, J., Ahenkorah, E. & Dacosta, E. (2021). Exploring the mediating influences of total quality management and just in time between green supply chain practices and performance. Journal of Manufacturing Technology Management, 32(1), 156-175.

Ahmed, A. O. & Idris, A. A. (2020). Examining the relationship between soft total quality management (TQM) aspects and employees’ job satisfaction in “ISO 9001” Sudanese oil companies. The TQM Journal, 33(1), 95-124.

Al-Dhubaibi. A. A. S. (2021). Optimizing The Value of Activity Based Costing System: The Role of Successful Implementation. Management Science Letters 11, 179–186.

Al-Hattami, A. M., Kabra, J. D., & Lokhande, M. A. (2020). Reducing Costs in Manufacturing Firms by Using Target Costing Technique. International Journal of Business Excellence 22 (1), 69-82

Al-Mawali, H. & Amoush, A. (2013). Customer Accounting Information Usage: A Mixed-Method Study. Interdisciplinary Journal Of Contemporary Research In Business 5(6), 392-403.

Amin, A. Al-Obeidat, F. Shah, B. dkk. (2020). Just-in-time customer churn prediction in the telecommunication sector. The Journal of Supercomputing 76, 3924–3948

Cadez, S., & Guilding, C. (2008). An Exploratory Investigation of an Integrated Contingency Model of Strategic Management Accounting. Accounting, Organizations and Society 33(7-8): 836-863.

Delen, D., Dorokhov, O., Dorokhova, L., Dincer. H., & Yuksel, S. (2020). Balanced Scorecard-Based Analysis of Customer Expectations for Cosmetology Services: A Hybrid Decision Modeling Approach. Journal of Management Analytics, 7(4), 532-563

Dreyfus, L. P., Ahire, S. L., & Ebrahimpour, M. (2004). The Impact of Just In time Implementation and ISO 9000 Certification on Total Quality Management. IEEE Transactions on Engineering Management 51(2), 125-141.

Dwivedi, R., Prasad, K., Mandal, N., Singh, S., Vardhan, M., & Pamucar, D. (2021). Performance Evaluation of an Insurance Company Using an Integrated Balanced Scorecard (BSC) and Best-Worst Method (BWM). Decision Making: Applications in Management and Engineering 4(1).

Ellram, L. M. (2006). The Implementation of Target Costing in the United States: Theory Versus Practice. Journal of Supply Chain Management 42(1), 13-26

Guilding, C. & McManus, L. (2002). The Incidence, Perceived Merit and Antecedents of Customer Accounting: An Exploratory Note. Accounting, Organizations and Society 27(1-2), 45-59.

Garrison, Noreen, & Brewer. (2011). Managerial Accounting, 14th Edition. McGraw-Hill/Irwin.

Harrison, G. S., & Poole. M. (1997). Cutomer Focused manufacturing Strategy and the Use of Operation Based Non Financial Performance Measures. Accounting Organizational and Society 22(6), 557-572.

Helgesen, Y. (2021). Do Customer Profitability Accounting and Analyses Provide Managers With New Decision Support? Evidence rrom Norwegian Fish Exporters. International Journal on Food System Dynamics 12(2), 95-107.

Holm, M. & Ax, C. (2020). The Interactive Effect of Competition Intensity and Customer Service Competition on Customer Accounting Sophistication Evidence of Positive and Negative Associations. Management Accounting Research, 46, 100644

Jourdaine, M., Loubet, P., Sonnemann, G., & Trebucq, S. (2021). The ABC-LCA Method for the Integration of Activity-Based Costing and Life Cycle Assessment. Business Strategy and the Environment 30 (4): 1735-1750.

Kaplan, R.S. & Norton, D. P. (1992). The Balanced Scorecard – Measures That Drive Performance. Harvard Business Review 70 (1): 71–79.

Kennedy, T. & Affleck-Graves, J. (2001). The Impact of Activity‐Based Costing Techniques on Firm Performance. Journal of Management Accounting Research 13(1), 19-45.

Mildawati, T. (2012). Implementasi Target Costing pada IKM di Indonesia: Studi Kasus pada Sebuah Perusahaan Penyamakan Kulit dan Sarung Tangan di Surabaya. Jurnal Akuntansi. STIE Indonesia Surabaya.

Mulyadi (2007). Akuntansi Biaya. Yogyakarta: UPP STIM YKPN.

Oncioiu, I., Capusneanu, N., Topor, D. I., Ifrim, A. M., Silvestru, R. C., & Toader, M. I. (2021). Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing. Sage Open: 1-11.

Pristaningrum, N. (2017). Peningkatan Efisiensi Dan Produktivitas Perusahaan Manufaktur Dengan Sistem Just In Time. Jurnal Ilmiah Ilmu Akuntansi, Keuangan, dan Pajak 1(1).

Xie ,Y., Zhou, Y., Peng, Y., Dincer, H., Yüksel, S., & Xiang, P. A., (2021). An Extended Pythagorean Fuzzy Approach to Group Decision-Making With Incomplete Preferences for Analyzing Balanced Scorecard-Based Renewable Energy Investments. IEEE Access, 9, 43020-43035

Tunggal, A. W. (1992). Activity Based Costing Suatu Pengantar. Rineka Cipta.

Zamrud, N. F. & Abu, M. Y. (2020). Comparative Study: Activity Based Costing and Time Driven Activity Based Costing in Electronic Industry. Journal of Modern Manufacturing Systems and Technology. 4(1), 68-81

Zusrony, E. (2013). Pengaruh Penerapan Peran Total Quality Management Terhadap Kualitas Sumberdaya Manusia (Studi Kasus Pada Pt. Bfi Finance Tbk.). BENEFIT Jurnal Manajemen dan Bisnis 17(1): 51- 57.



DOI: https://doi.org/10.22146/jpmmpi.v2i2.70334

Article Metrics

Abstract views : 4040 | views : 3869

Refbacks

  • There are currently no refbacks.


_______________________________________________________________________

Jurnal ini diterbitkan oleh:

Bidang Jurnal Paradigma Himpunan Mahasiswa Pascasarjana (HMP UGM) Universitas Gadjah Mada

69PF+FWC, Pogung Kidul, Pogung Kidul, Sinduadi, Kec. Mlati, Kabupaten Sleman, Daerah Istimewa Yogyakarta, Indonesia

Dengan dukungan dari:

Direktorat Kemahasiswaan Universitas Gadjah Mada
Gedung Pusat UGM, Lantai 1 Sayap Utara, Bulaksumur, Yogyakarta, Indonesia