{"id":"https://openalex.org/W2738320367","doi":null,"title":"Akuntansi Manajemen : Dasar-dasar Konsep Biaya dan Pengambilan Keputusan","display_name":"Akuntansi Manajemen : Dasar-dasar Konsep Biaya dan Pengambilan Keputusan","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W2738320367","mag":"2738320367"},"language":"id","primary_location":{"id":"mag:2738320367","doi":null,"is_oa":false,"landing_page_url":"http://catalogue.ubharajaya.ac.id/slims/index.php?p=show_detail&id=41071","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076747742","display_name":"S.E Kamaruddin Ahmad","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"S.E Kamaruddin Ahmad","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5076747742"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.9136,"has_fulltext":false,"cited_by_count":54,"citation_normalized_percentile":{"value":0.94667254,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8324999809265137,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8324999809265137,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.11990000307559967,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.017899999395012856,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.9829999804496765},{"id":"https://openalex.org/keywords/cost-concepts","display_name":"cost concepts","score":0.9750000238418579},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.7360000014305115},{"id":"https://openalex.org/keywords/planning","display_name":"planning","score":0.5659999847412109},{"id":"https://openalex.org/keywords/control","display_name":"control","score":0.7160000205039978}],"concepts":[{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.463897705078125},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.36692750453948975},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3360605835914612},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.10633105039596558}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2738320367","doi":null,"is_oa":false,"landing_page_url":"http://catalogue.ubharajaya.ac.id/slims/index.php?p=show_detail&id=41071","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2888111370","https://openalex.org/W999782533","https://openalex.org/W4231197778","https://openalex.org/W7132377413","https://openalex.org/W2943139668","https://openalex.org/W7134222716","https://openalex.org/W7014485143","https://openalex.org/W7161513374","https://openalex.org/W3101371814","https://openalex.org/W7132583975"],"abstract_inverted_index":{"Akuntansi":[0],"Manajemen":[1],"adalah":[2],"salah":[3],"satu":[4],"alat":[5],"yang":[6,22],"dapat":[7],"digunakan":[8],"oleh":[9],"manajemen":[10],"sebagai":[11],"input":[12],"perencanaan,":[13],"pengendalian,":[14],"serta":[15],"pengambilan":[16],"keputusan":[17],"dari":[18],"sekian":[19],"banyak":[20],"alternatif":[21],"dihadapi,":[23],"terutama":[24],"dalam":[25],"mencapai":[26],"tujuan":[27],"maksimalisasi":[28],"kesejahteraan":[29],"manajer,":[30],"dan":[31],"tujuan-tujuan":[32],"berikutnya.":[33]},"counts_by_year":[{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":11},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":8},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2017-07-31T00:00:00"}
