Management Accounting Improvement in Packaged Beverage Entities

ABSTRACT


INTRODUCTION
At this time, the entire company is required to improve compliance with regulations in the form of management reporting.For this reason, it is necessary to ensure that management accounting practices are embedded and running in the company's organization.The company must take integrated steps and assist all interested parties in carrying out the decision-making process within the company.These are all key factors in management accounting [1], [2].Management accounting can provide actual information that affects the decision-making process of a company manager [3], [4].Management accounting means that accounting will transform from a traditional system into one that focuses on economics, social issues, and the environment [5].This transformation process will bring changes to all company activities and the company's business.
One of its implementations is the concept of management in the process of handling customers [6].As we know, a customer is an asset that must be maintained and cared for.Customers have several characteristics, such as loyalty, behavior, habits, and perceptions of a product [7].At the same time, company management must apply management ideas to the company's production activities and be able to analyze the social, economic, and environmental impacts of these activities [8].
In this study, the production service sector that the author chose was the packaged beverage industry.Since the COVID-19 pandemic, both large-scale beverage producers and MSMEs have changed their businesses through ordering applications and packaging systems.This is due to restrictions on human movement due to COVID-19 pandemic.At that time, beverage manufacturers had designed packaging artistically and attractively to increase consumers' desire to return to shopping online.This habit has not changed after the COVID-19 pandemic.Online sales of packaged beverages are still often carried out by the public.
There is a change in economic behavior in the community, and this has a direct impact on the business model and product sales of the packaged beverage manufacturer.Based on this background, the author will conduct research, namely, to determine what variables will affect this business in order to continue management.Packaged drinks continue to be favored by the community so as to grow economic potential and job opportunities for the community.

METHOD 2.1. Stages of Research
Research is a case study used to develop management accounting concepts into the subject of research.The approach used is a causal approach, which is an approach that aims to determine the cause-and-effect relationship between the independent variable and the dependent variable [9], [10].This research is described through a fishbone diagram, as shown in Figure 1.

Research Model
The data processing system carried out in this study is the Likert Scale [11] [12], which is a scale commonly used to measure the attitudes, opinions, and perceptions of a person or group of people about social phenomena.In this study, respondents were required to choose one of available answers, and each was given a certain score.The total score is calculated to then be a measure of the respondent's position on the Likert scale.The measurement criteria for variables X1, X2 and X3 are as in Table 1.Strongly Disagree (SD) 1 Referring to the provisions above, after obtaining the questionnaire data, statistical calculations are then carried out so that the weight of the value of each item of the statement or question asked can be known.After that, the answers from respondents are calculated to find out the relationship between the variables studied and then presented in the form of graphs.

Research Design
The Research design is a type of quantitative research.Quantitative research is scientific research conducted by systematic investigations to see phenomena by collecting data that can be measured using statistics, mathematics, and computing [13], [14].Quantitative research is conducted to help find relationships between variables that exist in a population.
The methods used are the survey method and the correlation method.Research using the survey method was conducted by the author to collect data to explain a population that is too large to be observed directly.Therefore, the author compiled a list of questions asked to respondents.The research process is deductive; to answer the formulation of the problem, a concept or theory is used so that hypotheses can be formulated.
Furthermore, the author combines the survey method with the correlation method.Research using the correlation method is research that aims to examine the relationship between two problem topics with the focus of the question, 'is there a relationship between the two topics?'Not only that, researchers will also find out whether the relationship between the two topics is weak or strong.

Data Collection and Analysis
The data collection techniques carried out in this study is field studies conducted to obtain the data needed for this study is as follows observation.In collecting data through observation techniques, researchers make direct observations at the place of the object of study using the five senses.Researchers take notes and recordings to observe the conditions or symptoms that appear in the object of research, and researchers also join and carry out activities with the object of observation.
The preparation of questionnaires is based on indicators; these indicators are then processed and used as benchmarks to compile instrument items that can be in the form of questions or statements, which are then distributed to respondents.Questionnaires in this study were given to consumers of packaged beverages.
The literature study conducted by the author in collecting the data needed in this study was carried out by collecting books, both printed and e-books, journals, and other reading materials related to the research being conducted.

RESULTS
The survey results are as follows Table 1, Table 2, and Table 3.Based on Table 1, Brand identity is the highest value in influencing sales of packaged drinks with a value of 75% (Strongly Agree).Many potential customers are influenced by the identity of a brand because usually young people or students easily follow new things and have their own character.This of course can increase sales of these packaged drinks.
Based on Table 2, performance is the highest value in influencing sales of packaged drinks with a value of 85% (Strongly Agree).Many potential customers make their choice on drinks that are always available at official outlets and retailers in cities and remote areas.This of course can increase sales of these packaged drinks.
Based on Table 3, Competitor's Price is the highest value in influencing sales of packaged drinks with a value of 65% (Strongly Agree).Many potential customers make their choice on drinks that match the price to the quality of the product.This of course can increase sales of these packaged drinks.
Continuous improvement is managerial accounting concept of requiring people at every level in the organization to constantly be looking for ways to increase efficiency, effectiveness, and profitability [15], [16].In other words, it's idea that both managers and employees should continually focus on ways that the company can improve every facet of its business.
The concept of improvement disregards the idea that products and operations can be "good enough."There is no such thing as good enough in an organization that is constantly getting better and looking for ways that it can improve.Cost and managerial accountants consider the concept of continual improvement to be a lean practice because it encourages managers and employees to find ways to cut excess costs and operations.Most businesses that adopt and support the philosophy of constant progress eventually end up using a total quality management system and a just-in-time manufacturing or inventory system because these systems reduce idle time and costs at almost all stages of manufacturing and selling.Total quality management focuses on improving the quality of all aspects of the business.

CONCLUSION
Brand image partially has a positive and significant influence on the purchase.Product quality partially has a positive and insignificant effect on purchasing decisions.Price partially has a positive and insignificant effect on purchasing decisions.Brand image, product quality, and price together have a positive and significant influence on the purchase decision.This variable is to increase sales so that the company's financial performance is good and this must be developed continuously.This variable will affect this business so that packaged drinks continue to be favored by the community so as to grow economic potential and job opportunities for the community.So that packaged drinks remain popular with the public and the most important thing is that these packaged drinks are good from a health perspective.