Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona
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Abstract
Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona
1Lesi Hertati, 2Apriapollo Syafarudin 3Otniel Safkaur
1Lecturer, Economics of Accounting, STIE Rahmaniyah – Indonesia
2Lecturer Faculty of Economics and Business, Mercu Buana University, DKI Jakarta, Indonesia
3Lecturer Faculty Economics of Accounting University Cendrawasih Papua-Indonesia
hertatilesi@yahoo.co.id
Abstract: Changes in lifestyle due to the Corona or Covid-19 virus impact the seriousness of public health and management of life changes that threaten economic stability. Some companies have made efficiencies, starting from cutting salaries to terminating employment terminations. Household economic conditions have a serious impact on people in the middle class who must be able to change their lifestyle or bad shopping habits that are not important, but there are some life management strategies that we have to do in order to survive difficult times, which is to manage spending management strategies in order to survive with uncertainty as to when the plague will pass. Ensure what strategies will be taken so that they are safe for future business survival. It is known where critical points in the supply chain are, preparing emergency reserves when supplies run low and identifying alternative supplies included in this emergency planning. Also make sure employees who are in a crucial position to support the company's business can still work with high flexibility through work from home and remote meeting policies. Because if the cooperation between the government and the community that has a mutually beneficial business this will avoid the decline and losses due to the impact of the corona virus which gives a bad effect on the family economy. This research method is descriptive and verification method, the analytical tool is structural equation modeling (SEM, Lisrel). The results showed that the role of change management in strategic management accounting due to corona virus is quite influential.
Keyword: Change Management, Strategic Management Accounting
Abstract: Perubahan pola hidup akibat virus Corona atau Covid-19 berdampak keseriusan kesehatan masyarakat dan manajemen perubahan hidup yang mengancam stabilitas ekonomi. Beberapa perusahaan sudah melakukan efisiensi, mulai dari memotong gaji hingga memutuskan Penghentian Hubungan Kerja (PHK). Kondisi ekonomi rumah tangga berdampak serius pada masyarakat kalangan menengah kebawah yang harus bisa merubah pola hidup atau kebiasaan buruk belanja hal yang tidak penting namun ada beberapa strategi manajemen hidup yang harus kita lakukan agar bisa bertahan hidup dimasa sulit yaitu mengatur strategi manajemen pengeluaran agar bisa bertahan hidup dengan ketidakpastian situasi kapan wabah akan berlalu. Memastikan strategi apa yang akan diambil agar aman guna kelangsungan bisnis hidup kedepannya. Diketahui dimana titik-titik kritis dalam rantai pasokan, menyiapkan cadangan darurat saat persediaan menipis dan mengidentifikasi pasokan alternatif termasuk dalam perencanaan darurat ini. Pastikan juga karyawan-karyawan yang berada di posisi krusial untuk mendukung bisnis perusahaan tetap dapat bekerja dengan fleksibilitas tinggi melalui kebijakan work from home dan remote meeting. Sebab jika kerja sama antara pemerintah dengan masyarakat yang memiliki bisnis yang saling menguntungkan hal ini akan menghindari adanya penurunan dan kerugian akibat dampak dari virus corona yang memberi efek tidak baik terhadap perekonomian keluarga. Metode penelitian ini adalah metode deskriptif dan verifikasi, alat analisisnya adalah pemodelan persamaan struktural (SEM, Lisrel). Hasil penelitian menunjukkan bahwa peran manajemen perubahan pada akuntansi manajemen strategis akibat virus corona cukup berpengruh.
Keyword: Manajemen Perubahan, Akuntansi Manajemen Strategis
1Lesi Hertati, 2Apriapollo Syafarudin 3Otniel Safkaur
1Lecturer, Economics of Accounting, STIE Rahmaniyah – Indonesia
2Lecturer Faculty of Economics and Business, Mercu Buana University, DKI Jakarta, Indonesia
3Lecturer Faculty Economics of Accounting University Cendrawasih Papua-Indonesia
hertatilesi@yahoo.co.id
Abstract: Changes in lifestyle due to the Corona or Covid-19 virus impact the seriousness of public health and management of life changes that threaten economic stability. Some companies have made efficiencies, starting from cutting salaries to terminating employment terminations. Household economic conditions have a serious impact on people in the middle class who must be able to change their lifestyle or bad shopping habits that are not important, but there are some life management strategies that we have to do in order to survive difficult times, which is to manage spending management strategies in order to survive with uncertainty as to when the plague will pass. Ensure what strategies will be taken so that they are safe for future business survival. It is known where critical points in the supply chain are, preparing emergency reserves when supplies run low and identifying alternative supplies included in this emergency planning. Also make sure employees who are in a crucial position to support the company's business can still work with high flexibility through work from home and remote meeting policies. Because if the cooperation between the government and the community that has a mutually beneficial business this will avoid the decline and losses due to the impact of the corona virus which gives a bad effect on the family economy. This research method is descriptive and verification method, the analytical tool is structural equation modeling (SEM, Lisrel). The results showed that the role of change management in strategic management accounting due to corona virus is quite influential.
Keyword: Change Management, Strategic Management Accounting
Abstract: Perubahan pola hidup akibat virus Corona atau Covid-19 berdampak keseriusan kesehatan masyarakat dan manajemen perubahan hidup yang mengancam stabilitas ekonomi. Beberapa perusahaan sudah melakukan efisiensi, mulai dari memotong gaji hingga memutuskan Penghentian Hubungan Kerja (PHK). Kondisi ekonomi rumah tangga berdampak serius pada masyarakat kalangan menengah kebawah yang harus bisa merubah pola hidup atau kebiasaan buruk belanja hal yang tidak penting namun ada beberapa strategi manajemen hidup yang harus kita lakukan agar bisa bertahan hidup dimasa sulit yaitu mengatur strategi manajemen pengeluaran agar bisa bertahan hidup dengan ketidakpastian situasi kapan wabah akan berlalu. Memastikan strategi apa yang akan diambil agar aman guna kelangsungan bisnis hidup kedepannya. Diketahui dimana titik-titik kritis dalam rantai pasokan, menyiapkan cadangan darurat saat persediaan menipis dan mengidentifikasi pasokan alternatif termasuk dalam perencanaan darurat ini. Pastikan juga karyawan-karyawan yang berada di posisi krusial untuk mendukung bisnis perusahaan tetap dapat bekerja dengan fleksibilitas tinggi melalui kebijakan work from home dan remote meeting. Sebab jika kerja sama antara pemerintah dengan masyarakat yang memiliki bisnis yang saling menguntungkan hal ini akan menghindari adanya penurunan dan kerugian akibat dampak dari virus corona yang memberi efek tidak baik terhadap perekonomian keluarga. Metode penelitian ini adalah metode deskriptif dan verifikasi, alat analisisnya adalah pemodelan persamaan struktural (SEM, Lisrel). Hasil penelitian menunjukkan bahwa peran manajemen perubahan pada akuntansi manajemen strategis akibat virus corona cukup berpengruh.
Keyword: Manajemen Perubahan, Akuntansi Manajemen Strategis
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Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona: Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona. (2020). I-Finance: A Research Journal on Islamic Finance, 6(2), 106-124. https://doi.org/10.19109/ifinance.v6i2.6355
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How to Cite
Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona: Peran Manajemen Perubahan Pada Akuntansi Manajemen Strategis Akibat Virus Corona. (2020). I-Finance: A Research Journal on Islamic Finance, 6(2), 106-124. https://doi.org/10.19109/ifinance.v6i2.6355
References
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Burns, J., & Scapens, R. W. 2000. Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25.
Burns, J., & Vaivio, J. 2001. Management accounting change. Management Accounting Research, 12(4), 389-402
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Baines, A., & Langfield-Smith, K. 2003. Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28(7,8), 675-698.
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Abernethy, M. A., & Brownell, P. 1999. The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society, 24(3), 189-204.
Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: a structural equation approach. Accounting, Organizations and Society, 28(7,8), 675-698.
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Burns, J., Ezzamel, M., & Scapens, R. W. 1999. Management accounting change in the UK. Management Accounting, 77, 28-30.
Burns, J., & Scapens, R. W. 2000. Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25.
Burns, J., & Vaivio, J. 2001. Management accounting change. Management Accounting Research, 12(4), 389-402
Baum, Heinz-Georg, Adolf G. Coenenberg, and Thomas Günther. 2004, Strategisches Controlling, 3rd ed., Stuttgart: Schäffer-Poeschel.
Bhimani, Alnoor and Michael Bromwich. 1992. Management Accounting: evolution in progress, in Colin Drury (ed.), Management Accounting Handbook, 2nd ed., Oxford: Butterworth Heinemann, 14–35.
Bhimani, Alnoor.2002.European management accounting research: traditions in the making, The European Accounting Review 11, 99–117.
Bhimani, Alnoor and Mohammed H. Keshtvarz 1999, British Management Accountants: Strategically Oriented, Journal of Cost Management 13, 14–35.
Birkett, William 1998, Management accounting in Europe: a view from down-under, Management Accounting Research 9, 485–494.
Bromwich, Michael 1990, The case for strategic management accounting: the role of accounting information for strategy in competitive markets, Accounting, Organizations and Society 15, 27–46.
Burns, J., & Vaivio, J. 2001. Management accounting change. Management Accounting Research, 12(4), 389-402.
Bromwich, Michael.1992: Strategic Management Accounting, in Colin Drury (ed.), Management Accounting Handbook, 2nd ed., Oxford: Butterworth Heinemann, 128-153.
Cadez, S., & Guilding, C. 2008a. An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7-8), 836-863.
Cadez, S.,&Guilding,C.2007.Benchmarking the incidence of strategic management accountingin Slovenia. Journal of Accountingand Organizational Change, 3, 126–146.
Cadez,S.,&Guilding,C.(2008).An exploratory investigationofan integrated contingency model of strategic management accounting. Accounting, OrganizationsandSociety, 33(7–8), 836–863.
Cadez, S., & Guilding, C., 2007. Benchmarking the incidence of strategic management accounting in Slovenia. Journal of Accounting and Organizational Change, 3, 126-146.
Chenhall, R. H., & Langfield-Smith, K. (1998a). Factors influencing the role of management accounting in the development of performance measures within organizational change programs. Management Accounting Research, 9(4), 361-386.
Chenhall, R. H., & Langfield-Smith, K. .2003. Performance measurement and reward systems, trust, and strategic change. Journal of Management Accounting Research, 15, 117-143.
Centers for Disease Control and Prevention (CDC) di Amerika 2020.7 Fakta Penting Virus Corona Penyebab COVID-19 yang Wajib Diketahui. https://dtpeduli.org/7-fakta-penting-virus-corona-penyebab-covid-19-yang-wajib-diketahui.
Chenhall, R.H., Langerfield-Smith, K. 1998 ―The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a system approach‖, Accounting, Organizations and Society, no.23.3.
Cravens, K.S., Guilding, C. 2001 ―An empirical study of the application of strategic management accounting techniques‖, Advances in Management Accounting, no.10, pp. 95-124.
Cravens, Karen and Chris Guilding.2001, An Empirical Study of the Application of Strategic Management Accounting Techniques, Advances in Management Accounting 10, 95–124.
Feurer, R., & Chaharbaghi, K. (1995). Performance measurement in strategic change. Benchmarking for Quality Management &Technology, 2(2), 64-83
Govindarajan, Vijay and John Shank.1992, Strategic Cost Management: Tailoring Controls to Strategies, Journal of Cost Management 6, 14–24.
Gomes, C. F., Yasin, M. M., & Lisboa, J. V. 200. The dimensionality and utilization of performance measures in a manufacturing operational context: Organizational change implications. Cross Cultural Management: An International Journal, 14(4), 286-306.
Guilding, Chris, Karen Cravens, and Mike Tayles. 2000, An international comparison of strategic management accounting practices, Management Accounting Research 11, 113–135.
Gurd, B., & Thorne, H. 2003 The transformation of an accounting system during organisational change: A longitudinal study. Financial Accountability & Management, 19(1), 21-43.
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