This research investigates how value chains mediate the relationship between innovation strategies and GCG to company performance. The research method used in this study uses an explanatory quantitative approach. The sample used in this study was 60 manufacturing companies in Indonesia. Each questionnaire represents a manufacturing company as a respondent in the survey. Primary data from survey distribution results that passed a validity and reliability test were used in this study. The data obtained were tested using Partial Least Square (PLS). The results show that the value chain acts as a mediator for the influence of innovation strategies and GCG on company performance.

This study investigates the importance of management accounting systems (MAS) and interactive budget use at middle to lower level employees in the public service administration. The study tries to understand the effect of interactive budget use on the interrelationship between MAS information and job performance. The study sends a questionnaire to each potential participant of 40 public ad-ministration offices located at West Java Province of Indonesia. Out of 120 distributed, the study obtains 78 usable data and analyses using Path-Analysis. The study finds that MAS information improved interactive budget use. Both variables of MAS information and interactive budget use significantly boost the job performance. However, interactive budget use did not moderate in the re-lationship between MAS information and job performance. The study implies that director/chairman and managers can open communication channels to subordinate to increase MAS information which leads to the improvement interactive budget use in order to generate excellent performance. This study confirms that MAS information should increase the implementation of interactive budget use to leverage the administration service and civil services in gaining competitive advantage. The study investigates the importance of MAS information and interactive budget use at middle to lower level employees in public service administration office.