EVOLUSI FUNGSI AKUNTANSI BERBASIS MODEL VALUES DRIVEN ACCOUNTING

Authors

  • Siti Amerieska Sekolah Tinggi Ilmu Ekonomi Asia

DOI:

https://doi.org/10.32812/jibeka.v10i2.68

Keywords:

Accounting Values driven model, profit, performance

Abstract

This study aimed to determine changes in accounting functions, especially accounting management to follow the development of business and how to model driven value accounting can be applied in making business decisions. The result is a model driven accounting values, are outlined in the three main focuses in the formation of value;, which focuses on improving market returns, focusing on improving performance, and an increase in the first kualitas.Model to increase market returns experienced a shift in accounting functions that can not only make a profit market but also provide value on economic profit more relevant in making business decisions. Improved performance as the second model which has a focus on how business decisions are based on value creation in the Customer, Employee and shareholders. While the third model which contributed to the improvement of quality is based on the business process.

Author Biography

Siti Amerieska, Sekolah Tinggi Ilmu Ekonomi Asia

This study aimed to determine changes in accounting functions, especially accounting management to follow the development of business and how to model driven value accounting can be applied in making business decisions. The result is a model driven accounting values, are outlined in the three main focuses in the formation of value;, which focuses on improving market returns, focusing on improving performance, and an increase in the first kualitas.Model to increase market returns experienced a shift in accounting functions that can not only make a profit market but also provide value on economic profit more relevant in making business decisions. Improved performance as the second model which has a focus on how business decisions are based on value creation in the Customer, Employee and shareholders. While the third model which contributed to the improvement of quality is based on the business process.

References

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2.Devie and Tarigan, Josua., The Perception of Employees Towards The Management Accountant Roles as an “Actor” A Research in Bangkok and Surabaya, Journal of International Business Research, March 2010.
3.Ekasari, K. 2014 Rehumanisasi Pendidikan Melalui Pendekatan Epistimologi 3ling, Jurnal Akuntansi Multi Paradigma Terakreditasi Vol. 5, Nomor 2, Agustus, ISSN: 2086-7603.
4.Fook.J.2011. Developing Critical Reflection as a Research Method,In. J. Higgs A. Titchen, D. Horstall, 2D Bridges ((eds)), Creative Spaces for Qualitative Researching, Sense Publishers, Rotterdam, PP 55-64 Achievement, New York. Bantam.
5.Jack Weelch; Mengecam Shareholder Value, Mengapa? Vibiznews.com, 25 Maret 2009.
6.Kaplan, Robert dan Anderson, Steven, Time Driven Activity Based Costing, Working Papers, Harvard Business School, 2004.
7.Suwardjono, Teori Akuntansi: Perekayasaan Pelaporan Keuangan, Edisi Ketiga, BPFE (Maret 2005).
8.Tarigan, Josua, Value Driven Accounting (Acc V.2), Kompas Gramedia, 2002.
Baru Separo Perusahaan di Indonesia vs Terapkan “Employee Value Proposition”, www.portalhr.com, 17 Maret 2009

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Published

25-09-2018

How to Cite

Amerieska, S. (2018). EVOLUSI FUNGSI AKUNTANSI BERBASIS MODEL VALUES DRIVEN ACCOUNTING. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 10(2), 11–16. https://doi.org/10.32812/jibeka.v10i2.68

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