TY  - JOUR
T1  - Effect of Strategy Type and Deliberate Strategic on Strategic Management
Accounting-Strategic Costing and Strategic Decision Making Techniques in
Indonesia’s Universities
AU - , Sriyono AU - , Rahmawati AU - , Bandi AU - Nur Probohudono, Agung 
JO  - Journal of Engineering and Applied Sciences
VL  - 12
IS  - 16
SP  - 4175
EP  - 4179
PY  - 2017
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2017.4175.4179
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2017.4175.4179
KW  - Strategy type
KW  -deliberate strategy
KW  -SMA-strategic costing and strategic decision making
KW  -function
KW  -strategic
KW  -DIY
AB  - Management accounting practic development and implementation is an application from management
function so it is very important to reach university’s strategy plan. Management accounting supply information
that used by management as basic of decision making to application activities in order to reach university’s
purpose. To reach that purpose, management accounting practic which is applied on university should be refer
to strategy (renstra) organization. Management accounting practic is known as Strategic Management
Accounting (SMA). Deliberate factors that influence organization including contingency factor is required to
SMA development can encourage the increase of organization performance. Respondents of this research are
leader and manager on university. Analyse instrument show that strategy type and deliberate strategy give
positive effect on SMA-strategic costing and strategic decision making in private universities in DIY Indonesia.
This result show that strategy type factor and deliberate strategy being considered factors in SMA-strategic
costing and strategic decision making on DIY’s private universities.
ER  -