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Inovasi merupakan kekuatan penting dalam peningkatan kinerja organisasi serta dapat meningkatkan pertumbuhan ekonomi dan pembangunan (Agbim, 2013). This study aims to determine the effect of innovation as a mediating variable on the relationship of knowledge management to organizational performance. This study uses a population of employees of government research organizations. Samples were taken by clustering. The data analysis method used in this research is Partial Least Squares. The results showed that there was a direct positive effect on knowledge management innovation and organizational performance. The innovation variable did not succeed in playing a role in the relationship of knowledge management to organizational performance.

Good Corporate Governance (GCG) practices demand management to formulate and implementa sound risk management to ensure that all possible future negative events have been managedproperly. Theoretically, risk is affected by the strategy that is formulated and implemented bymanagement to achieve high performance. Risk is also affected by the degree of environmentuncertainty faced by each organization.This study focused on the moderating effect of business strategy orientation and environmentuncertainty on organization’s performance. Questionnaires were sent to 127 state-owned enterprisesand 413 companies listed in the Indonesia Stock Exchange. Response rate was about 12%.Result of the study showed that environment uncertainty did not have a moderating effect on therelationship between risk management system and organization’s performance. Furthermore, resultof this study also showed that strategy did have a moderating effect on the relationship between riskmanagement system and organization’s performance.Key words: good corporate governance, risk management system, strategy, environment uncertainty,organization’s performance.

ABC (Activity-Based Costing) was introduced in the 1980s and intended to correctthe deficiencies of traditional standard costing system which was developed seventyfive years ealier. However, the rate of adoption of ABC as useful management toolwas low, despite its attractive value proposition. In practice, management ofcompanies abandoned the implementation of ABC because of high resistance dueto information technological and behavioral problems.The rapid development of ERP (Enterprise Resources Planning) enables the radicaldevelopment of conventional ABC, which uses many cost drivers-both resourcedrivers and activity drivers- in cost attribution. TDABC (Time-Driven Activity-BasedCosting) simplifies the conventional ABC by eliminating the need to interview andsurvey employees for attributing resource costs to activities before assigning themto cost objects. By mapping actual business processes and using time equations,TDABC assigns resource costs directly to cost objects. Time becomes the dominantcost driver in TDABC.Keywords : traditional standard costing system, conventional activity-based costing,time-driven activity-based costing, enterprise resources planning, costdrivers, cost objects, business processes, time equations.

The world economy has evolved from the Industrial Economy to the InformationEconomy. During the Industrial Economy, financial and physical assets have playedimportant role for management in creating value and achieving excellence performance.Budget is the main management tool for planning and controlling behavior of managersand performance of organization. When organizations have entered the Era ofInformation, management still uses traditional budget as management control systemwhich is too rigid to reflect today’s fast moving economy. The traditional budgetarysystem simply cannot accomodate the dynamic changes in competition and inovation.Beyond Budgeting and Strategic Performance Management offers a new paradigm incontrolling organization and managing performance in the Era of Information whichis based on knowledge assets. The Balanced Scorecard (BSC) is a powerful tool to use.Keywords : industrial economy, information economy, traditional budget, managementcontrol systems, beyond budgeting, strategic performance management,the Balanced Scorecard.