Nama : Radian Rachmadi Purnomo

NIM : 1706617056

Jurnal 1

 Judul Artikel : Strategic Choices and Strategic Management Accounting in

Large Manufacturing Firms
 Nama Jurnal : Journal of Management and Governance
 Penulis : Franco Cescon, Antonio Constantini, Luca Grassetti
 Jenis Penelitian : Pendekatan Campuran
 Bentuk Research Gap : Less Studies
 Kutipan : “The motivation for the present research is to provide a broad
assessment of the current usage of SMA techniques to support strategic choices, such
as strategy type and geographic orientation, through a survey.”

Jurnal 2

 Judul Artikel : Hotel Property Performance: The Role of Strategic

Management Accounting
 Nama Jurnal : International Journal of Hospitality Management
 Penulis : Michael J. Turner, Sean A. Way, Demian Hodari, Wiarda
Witteman
 Jenis Penelitian : Pendekatan Kuantitatif
 Bentuk Research Gap : Context & Recommendation
 Kutipan : “The current study builds on Cadez and Guilding’s (2008)
contingency examination of SMA usage among large Slovenian corporations but is
distinctive in several ways.”

Jurnal 3

 Judul Artikel : Use of Strategic Management Accounting Techniques by

Companies in The Czech Republic
  Nama Jurnal : Economic Research-Ekonomska Istraživanja
 Penulis : Petr Petera, Libuše Šoljaková
 Jenis Penelitian : Pendekatan Kuantitatif
 Bentuk Research Gap : Less Studies / Contradiction
 Kutipan : “In order to identify a narrower research gap, we conducted a
literature review in high-quality journals (indexed in Scopus or Web of Science) and
we found that there are significantly under-researched areas.”
“We therefore argue that neither of the extreme positions, i.e. those taken by
Simmonds (1982) and Nixon and Burns (2012), is accurate. On the one hand, the
explosion of interest in SMA predicted by Simmonds did not arise; on the other hand,
from 1990 onwards interest in SMA revived and has slowly been growing, or at least
holding steady. Our review of articles on SMA indexed in Scopus proves that SMA
has been abandoned neither in practice nor in academia and that research in this area
is meaningful.”

Jurnal 4

 Judul Artikel : Strategic Management Accounting in The Republic of Serbia

 Nama Jurnal : Economic Research-Ekonomska Istraživanja
 Penulis : Ljiljana Dmitrović-Šaponja and Edin Suljović
 Jenis Penelitian : Pendekatan Kuantitatif
 Bentuk Research Gap : Less Studies
 Kutipan : “Considering the purpose of this research article we will
mention three SMA techniques more, which are not included by above mentioned list
of techniques.”

Jurnal 5

 Judul Artikel : Strategic Management Accounting Usage, Environmental

Uncertainty and Organizational Performance
 Nama Jurnal : European Journal of Business and Management
 Penulis : Hamzah Al-Mawali
  Jenis Penelitian : Pendekatan Kuantitatif
 Bentuk Research Gap : Less Studies
 Kutipan : “This study fills this knowledge gap in existing management
accounting literatures; it makes several contributions to our understanding of the role
of SMA usage in enhance the organizational performance under specific
environmental conditions.”

Jurnal 6

 Judul Artikel : Budgeting Systems in The Strategic Management Accounting

 Nama Jurnal : Indian Journal of Science and Technology
 Penulis : Vera L. Nazarova, Marina V. Shtiller, Irina V. Selezneva,
Oksana Yu. Kohut, Gaukhar Zh. Seitkhamzina
 Jenis Penelitian : Pendekatan Kualitatif
 Bentuk Research Gap : Less Studies
 Kutipan : “But, nevertheless, in the above-mentioned works the existing
problems of strategic management accounting are not fully studied, which led to the
choice of the research topic, determined its relevance and importance.”

Jurnal 7

 Judul Artikel : Money Laundering Through The Strategic Management of

Accounting Transactions
 Nama Jurnal : Critical Perspectives on Accounting
 Penulis : Diego Ravenda, Maika M. Valencia-Silva, Josep M. Argiles-
Bosch and Josep García-Blandón
 Jenis Penelitian : Pendekatan Kuantitatif
 Bentuk Research Gap : Less Studies
 Kutipan : “Hence, to the best of our knowledge, our paper is the first
which provides empirical evidence about the strategic management of accounting
transactions as a means of carrying out specific money laundering activities within
MCFs. Importantly, the results of this paper may be applied to any criminal
 organization which engages in money laundering by strategically managing
accounting transactions.”

Jurnal 8

 Judul Artikel : Association Between Strategic Management Accounting

Facets and Organizational Performance
 Nama Jurnal : Baltic Journal of Management
 Penulis : Ahmad Mohammed Alamri
 Jenis Penelitian : Pendekatan Kuantitatif
 Bentuk Research Gap : Less Studies / Context & Recommendation
 Kutipan : “To overcome the limitations founded in contingency-based
SMA studies, the current study deploys the assumption identified in configurational
theories that considers OP as an outcome of the internal consistency or fit between an
organization’s parts and practices.”

Jurnal 9

 Judul Artikel : Strategic Management Accounting of Company Costs

 Nama Jurnal : International Review of Management and Marketing
 Penulis : Vera A. Manyaeva, Vladimir A. Piskunov, Vladimir P. Fomin
 Jenis Penelitian : Pendekatan Kualitatif
 Bentuk Research Gap : Less Studies / Context & Recommendation
 Kutipan : “The research goal is the development of theoretical,
methodological and practical recommendations on the formation of integrated
information flow in strategic management accounting in order to create full
comprehensive information concerning company costs on the basis of process-
oriented management structures.”

Jurnal 10
 Judul Artikel : The Relevance of Strategic Management Accounting to
Popular Culture: The World of West End Musicals
 Nama Jurnal : Management Accounting Research
 Penulis : Irvine Lapsley, Josephine V. Rekers
 Jenis Penelitian : Pendekatan Kualitatif
 Bentuk Research Gap : Less Studies / Context & Recommendation
 Kutipan : “This paper offers an alternative route to analyzing and
understanding the customer in strategic thinking.”