ARTICLE I COST

Etudes

ARTICLE I
COST, PRODUCTIVITY, PROFIT AND EFFICIENCY: AN EMPIRICAL STUDY CONDUCTED THROUGH THE MANAGEMENT ACCOUNTING

BACKGROUND OF STUDY

This study is to test the connection that exist among cost, productivity, profit and efficiency through the management accounting (Bebe?elea, 2015). The researcher is attempting to confirm the connection as stated by using the method of calculation called Direct Costing method.

Due to the concern of competitive in related field such as marketing, management and others, the calculation of cost become vital compare to traditional method pertaining to numerous costs involve in production such as advanced manufacturing technologies. Considering the limitation of traditional approach in cost calculation, this study tries to analyze using Direct-Costing calculation.

HYPOTHESIS/RESEARCH QUESTIONS

In conducting the study, the researcher is trying to test the hypothesis upon the connection that exist among cost, productivity, profit and efficiency through the management accounting. The purpose of the research is to identify:

? the instrumental research conducted with the help of the indicators calculated according to the statistical and mathematical model;
? the descriptive research which aims to prove the description and evaluation of the cost, profit, productivity and efficiency indicators;
? the explanatory research which has as purpose the study of the causes that explain the evolution in time and space of the cost, productivity, profit, efficiency indicators;
? the conclusive or confirmation research (C?toiu, 2002) which aims to test the researcher’s hypothesis.

RESEARCH METHODS

Based on the approach in getting the finding to test the hypothesis, the researcher is using qualitative research combine with quantitative elements which observance has been done of some rules and principles characteristic of mixed research methodology. The study is analyzing the term involved as to ascertain accurate finding to determine the correlation on the subjects which are cost, profit and efficiency. The researcher is using management accounting as a tool to evaluate the cost, profits and efficiency indicators and their evolution in time.

The correlation is expressed through Direct-Costing method such as break-even threshold or the point of equilibrium, the coverage factor or the margin contributory, the safety factor and the coefficient of the dynamic safety.

RESULTS OF THE STUDY

The study shows significant increase in coverage factor, coefficient of the dynamic safety, and profit when the controlled percentage growth of the selling price is put in place. Since direct-costing is considering the unit cost only as the variable cost, any growth of the volume in production or the reduction of the variable costs will lead to the maintenance or the loss of the balance of those factors that discuss in this study.

CONCLUSION

This study concludes that the applicable of Direct-Costing method can be a basis of making efficient decision-making, to determine the level of sales in getting targeted benefits and provide information on variable cost to know the effect on the profit or loss. Based on the finding, the researcher has proven the hypothesis is true that connection between cost-productivity-profit-efficiency exits through management accounting test.

ARTICLE II
THE EFFECT INFORMATION LITERACY ON MANGERIAL PERFORMANCE: THE MEDIATING ROLE OF STRATEGIC MANAGEMENT ACCOUNTING AND THE MODERATING ROLE OF SELF EFFICACY

BACKGROUND OF STUDY

In this study, the researcher is attempting to examine the mediating effect of Strategic Management Accounting (SMA) information usage on the relationship between information literacy and managerial performance, and the moderating effect of self-efficacy on the relationship between strategic management accounting and managerial performance (Zenita, Sari, Anugerah, ; Said, 2015). In this challenging world, managers are expected to make effective and efficient decision which improve managerial performance. In carrying out those function, the manager need information for decision-making, to develop and monitor business activities and strategy comprising of analysis of managerial and financial information of product market, cost structures and business performance evaluation.

Other intention is to examine the mediating effect of strategic management accounting to the relation between information literacy and managerial performance. Lastly to examine the moderating effect of self-efficacy on the relation between strategic management accounting and managerial performance.

HYPOTHESIS/RESEARCH QUESTIONS

The hypothesis proposed for this study are as follows:
H1 : Information literacy affects the usage of strategic management accounting information.
H2 : Strategic management accounting affects managerial performance
H3 : Strategic management accounting mediates the relationship between information literacy and managerial performance
H4 : Self efficacy strengthen the relationship between strategic management accounting with managerial performance

RESEARCH METHODS

This study is using questionnaires for its sample and data collections and collected from managerial rank officers in Pekan Baru, Indonesia.

RESULTS OF THE STUDY

Results derived from demographics details of respondents and statistics of variables, hypothesis testing and data analysis. The analysis also shows the respondents possess high level of information literacy. All variables tested are valid and reliable. Those findings show the result of hypothesis testing for H1, H2 and H4.

Hypothesis is done by using regression analysis. H1 and H2 were tested by running simple linear regression model while H4 was tested by running regression analysis. H3 is tested using 4 outlined by Frazier, Barron, and Tix (2004). The findings show all hypothesis are accepted.

CONCLUSION

From the study, the researcher concluded that the managers with high level of information literacy, high level of self-efficacy and utilize strategic management accounting information in decision making process will have an enhanced managerial performance. Nevertheless, there are limitation to this study such as confine to specific profession, questionnaire that can be biased in measuring managerial performance. Th researcher was suggesting of having future research by enhance the scope of research such as adding more variables related psychological factors that may influence managerial performance.