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Peran Akuntansi Manajemen dalam Pengambilan Keputusan Strategis pada Perusahaan Manufaktur
Christine Cicilia Saputra
; Fitri Noviyanti
; Cholis Hidayati
Jurnal Kendali Akuntansi
Vol 3
, No 3
(2025)
This study examines the role of management accounting in supporting strategic decision-making in manufacturing companies in Indonesia. With a literature study approach and Systematic Literature Review (SLR), this study analyzes various secondary sources from 2020 to 2025. The results of the study indicate that management accounting functions as the main tool in planning, cost control, performance evaluation, and strategic decision-making. The information generated such as cost data, budgets, and...
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Corporate Social Responsibility and International Business: A Study of the Impact on Firm Performance
Christine Cicilia Saputra
; Rivaldo Martadinata Anthonie
; Hwihanus Hwihanus
International Journal of Educational Research
Vol 1
, No 2
(2024)
Corporate Social Responsibility (CSR) has evolved from a philanthropic initiative to an important strategic component of global business operations. CSR is now seen as an element that influences a company's image, financial performance, and stakeholder relationships. Effective CSR implementation can provide a range of benefits to international companies, including enhanced reputation, customer loyalty, and operational efficiency. This article explores the impact of CSR on firm performance by ana...
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Analisis Struktur Kepemilikian Terhadap Kinerja Keuangan dengan Struktur Modal, Manajemen Laba, Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Jasa Yang Terdaftar di Bursa Efek Indonesia
Christine Cicilia Saputra
; Hwihanus Hwihanus
Jurnal Kendali Akuntansi
Vol 2
, No 3
(2024)
This study aims to analyze the effect of ownership structure on financial performance in service companies by considering the role of capital structure, earnings management, and company characteristics as intervening variables. The data used in this study comes from the financial statements of service companies listed on the Indonesia Stock Exchange during a certain period. The analysis tool used is SmartPls. The results showed that ownership structure has a significant influence on the company'...
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