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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
Author(s)
Diana Zuhroh, Sunardi
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DOI:10.17265/2328-2185/2019.04.003
Affiliation(s)
University of Merdeka Malang, Kota Malang, Indonesia
ABSTRACT
This study aimed to obtain
empirical evidence related to: (1) competitive strategy implemented by small and medium-size enterprises (SMEs) fashion sector; (2) management accounting system practiced by SMEs
fashion sector; and (3) analyze whether the
existing accounting system, in accordance with contingency theory is adequate
to support strategy implementation. The object of this study is SMEs engaged in
the fashion sector with research variables are: competitive strategy and management accounting
practices. Methods of data collection using questionnaires with respondents are
owners of SMEs fashion sector. Data analysis used quantitative descriptive
analysis. The result of data analysis shows that most of SMEs which become
sample of this research have been exporting or planned to export its product.
Based on further analysis, most of SMEs engaged in the sector have not yet
prepared financial statements. The most important accounting records are
records of receivables, cash inflows, and cash outflow. With these results, it can be concluded that the fashion-based SMEs
sector has not been supported by adequate management accounting system to support
the implementation of competitive strategy. In order to improve the competitive
advantage of fashion-based SMEs, it is necessary to assist management
accounting system as a provider of information that can be used as a basis for
decision-making in accordance with the strategy implemented.
KEYWORDS
competitive strategy, practice of management accounting system, competitive advantage
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