{"id":"https://openalex.org/W3151985696","doi":null,"title":"Pengantar Akuntansi Manajemen Edisi 16 Jilid 1","display_name":"Pengantar Akuntansi Manajemen Edisi 16 Jilid 1","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W3151985696","mag":"3151985696"},"language":"id","primary_location":{"id":"mag:3151985696","doi":null,"is_oa":false,"landing_page_url":"https://digilib.buddhidharma.ac.id/index.php?p=show_detail&id=7323&keywords=","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/A5002193504","display_name":"Charles T. Horngren","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Charles T. Horngren","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081692995","display_name":"Gary L. Sundem","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Gary L. Sundem","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077907820","display_name":"David Burgsthler","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"David Burgsthler","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5070449000","display_name":"Jeff Schatzberg","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jeff Schatzberg","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.49490596,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"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":0.9556000232696533,"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":0.9556000232696533,"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":0.027400000020861626,"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/T12378","display_name":"Accounting Education and Careers","score":0.005799999926239252,"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":0.9409999847412109},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7319999933242798},{"id":"https://openalex.org/keywords/cost-behavior","display_name":"cost behavior","score":0.9200000166893005},{"id":"https://openalex.org/keywords/cost-volume-profit-analysis","display_name":"cost-volume-profit analysis","score":0.796999990940094},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.859000027179718},{"id":"https://openalex.org/keywords/cost-measurement","display_name":"cost measurement","score":0.6060000061988831},{"id":"https://openalex.org/keywords/price-setting","display_name":"price setting","score":0.9190000295639038},{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.6850000023841858},{"id":"https://openalex.org/keywords/flexible-budgeting","display_name":"flexible budgeting","score":0.7429999709129333},{"id":"https://openalex.org/keywords/analysis-of-variance","display_name":"analysis of variance","score":0.9380000233650208},{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.8759999871253967},{"id":"https://openalex.org/keywords/responsibility-accounting","display_name":"responsibility accounting","score":0.8920000195503235},{"id":"https://openalex.org/keywords/decentralization","display_name":"decentralization","score":0.746999979019165},{"id":"https://openalex.org/keywords/nonprofit-organizations","display_name":"nonprofit organizations","score":0.7870000004768372},{"id":"https://openalex.org/keywords/service-companies","display_name":"service companies","score":0.7360000014305115},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8450000286102295}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4401947557926178},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.3816225528717041},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3337460160255432},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.3322916030883789},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3129873275756836},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.10055670142173767}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3151985696","doi":null,"is_oa":false,"landing_page_url":"https://digilib.buddhidharma.ac.id/index.php?p=show_detail&id=7323&keywords=","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/W2792242656","https://openalex.org/W2784146341","https://openalex.org/W7132583975","https://openalex.org/W4300879014","https://openalex.org/W2735934078","https://openalex.org/W2284202953","https://openalex.org/W2811165877","https://openalex.org/W2943139668","https://openalex.org/W7160683588","https://openalex.org/W2738320367"],"abstract_inverted_index":{"Akuntansi":[0,18,45,91,107],"manajemen":[1,126,173,178],"adalah":[2],"alat":[3],"yang":[4,38,71,100,134,146],"penting":[5],"untuk":[6,136,148],"meningkatkan":[7],"kemampuan":[8],"manajer":[9],"dalam":[10,179],"mengambil":[11],"keputusan":[12,42,75,138,142,150,154],"ekonomi":[13],"secara":[14],"efektif.":[15],"Buku":[16],"Pengantar":[17,44,90,114,160],"Manajemen":[19,46,92],"edisi":[20],"keenambelas":[21],"ini":[22,55,95],"akan":[23],"menguraikan":[24],"baik":[25],"teori":[26],"maupun":[27],"praktik,":[28],"Sehingga":[29],"para":[30],"mahasiswa":[31],"memahami":[32],"cara":[33],"memperoleh":[34],"dan":[35,77,111,117,128,162,168,174],"menerapkan":[36],"informasi":[37],"bermanfaat":[39],"bagi":[40,84],"pengambilan":[41,137,149],"sehari-hari.\r\n\r\nBuku":[43],"karangan":[47],"Horngren":[48],"\u2013":[49,51,53],"Sundem":[50],"Burgstahler":[52],"Schatzberg":[54],"juga":[56],"membahas":[57],"semua":[58],"sektor":[59],"bisnis":[60],"seperti":[61],"organisasi":[62,109,180],"nirlaba,":[63],"ritel,":[64],"grosir,":[65],"jasa,":[66],"penjualan,":[67],"serta":[68,87],"perusahaan":[69],"manufaktur,":[70],"semuanya":[72],"berfokus":[73,140,152],"pada":[74,80,141,153],"perencanaan":[76],"pengendalian":[78,172],"bukan":[79],"kalkulasi":[81,129],"biaya":[82,116,119,127,130],"produk":[83],"penilaian":[85],"persediaan":[86],"penentuan":[88],"laba.\r\n\r\nBuku":[89],"Jilid1":[93],"Edisi16":[94],"terdiri":[96],"dari":[97],"2":[98],"Bagian":[99],"mencakup":[101],"10":[102],"Bab\r\n\r\nBerfokus":[103],"Pada":[104],"Pengambilan":[105],"Keputusan\r\n\u2022":[106],"manajerial,":[108],"bisnis,":[110],"etika":[112],"profesional\r\n\u2022":[113],"perilaku":[115,123],"hubungan":[118],"volume":[120],"laba\r\n\u2022":[121],"Pengukuraan":[122],"biaya\r\n\u2022":[124],"Sistem":[125,171],"berdasarkan":[131],"aktivitas\r\n\u2022":[132],"Informasi":[133,145],"relevan":[135,147],"dengan":[139,151],"penetapan":[143],"harga\r\n\u2022":[144],"operasi\r\n\r\nAkuntansi":[155],"Untuk":[156],"Perencanaan":[157],"Dan":[158],"pengendalian\r\n\u2022":[159],"anggaaran":[161],"penyusunan":[163],"anggaran":[164],"induk\r\n\u2022":[165],"Anggaran":[166],"fleksibel":[167],"analisis":[169],"varians\r\n\u2022":[170],"akuntansi":[175],"pertanggungjawaban\r\n\u2022":[176],"Pengendalian":[177],"terdesentralisasi":[181]},"counts_by_year":[],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2021-04-13T00:00:00"}
