THE INFLUENCE OF STRATEGIC MANAGEMENT ACCOUNTING ASPECTS ON BANK PERFORMANCE

Study on Commercial Banks and Rural Banks in Tegal Central Java

Authors

  • Idzna Nur Shodriani STIE Bank BPD Jateng
  • Khairina Nur Izzaty STIE Bank BPD Jateng

DOI:

https://doi.org/10.21274/balance.v3i2.5639

Keywords:

strategic management accounting, organizational context, organizational performance

Abstract

This research purpose to develop a broad conceptualization of strategic management accounting and examine the influence of aspects of strategic management accounting on organizational performance at commercial banks and BPR in Tegal. This type of research is quantitative and the data analysis uses SPSS ( Statistical Product and Service Solutions ) 25. The sampel of this research is the head of the office leadership of commercial bank and BPR in Tegal. The result of this research indicate that organizational structure and organizational climate hanve a positive effect on organizational performance while organizational resources and information system have no effect on organizational performance.

Downloads

Download data is not yet available.

Author Biography

Idzna Nur Shodriani, STIE Bank BPD Jateng

Accounting Department

Downloads

Published

2022-10-24

How to Cite

Shodriani, I. N., & Izzaty, K. N. (2022). THE INFLUENCE OF STRATEGIC MANAGEMENT ACCOUNTING ASPECTS ON BANK PERFORMANCE: Study on Commercial Banks and Rural Banks in Tegal Central Java. BALANCE: JOURNAL OF ISLAMIC ACCOUNTING, 3(2), 102–123. https://doi.org/10.21274/balance.v3i2.5639

Issue

Vol. 3 No. 2 (2022): Balance: Journal of Islamic Accounting

Section

Articles

License

The author has full rights to the articles that has been sent to Balance: Jurnal Akuntansi Syari'ah. The author is responsible for the originality of the articles and all the references used in the journal script.