Analisis Penggunaan Akuntansi Keuangan dalam Penilaian Kinerja Manajerial dan Hubungannya dengan Pengembangan Strategi Bisnis di Perusahaan PQR
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Abstract
Dalam lanskap bisnis yang berkembang pesat saat ini, peran akuntansi keuangan melampaui pelaporan eksternal, infiltrasi praktik manajemen internal. Penelitian ini mengeksplorasi hubungan rumit antara akuntansi keuangan, penilaian kinerja manajerial, dan pengembangan strategi bisnis dalam Perusahaan PQR, pemain terkemuka di industrinya. Melalui pendekatan metode campuran yang mencakup wawancara, analisis dokumen, survei, dan analisis data kuantitatif, penelitian ini mengungkapkan penggunaan metrik, alat, dan kerangka kerja keuangan yang meluas dalam menilai kinerja manajerial. Ini juga menunjukkan korelasi kuat antara penilaian kinerja berbasis akuntansi keuangan dan penyelarasan strategi bisnis dengan tujuan keuangan. Khususnya, kerangka balanced scorecard muncul sebagai alat utama dalam integrasi KPI keuangan dan non-keuangan untuk evaluasi kinerja yang komprehensif. Temuan ini menggarisbawahi peran penting akuntansi keuangan dalam memandu pengambilan keputusan strategis dan menumbuhkan budaya berorientasi hasil. Penelitian ini berkontribusi pada pemahaman yang lebih luas tentang relevansi strategis akuntansi keuangan dalam organisasi, memberikan wawasan yang dapat ditindaklanjuti untuk meningkatkan penilaian kinerja manajerial dan meningkatkan pengembangan strategi bisnis.
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