scholarly journals Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial

2012 ◽  
Vol 2 (2) ◽  
Author(s):  
Ifah Lathifah
Keyword(s):  
Management Accounting ◽  
Environmental Uncertainty ◽  
Positive Influence ◽  
Partial Least Square ◽  
Performance Characteristics ◽  
Accounting System ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
Management Accounting System

This study examines the influence of environmental uncertainty on managerial performance characteristics of management accounting system as an intervening variable. This research is an empirical study with convenience sampling techniques in data collection. Data obtained by surveying 112 respondents branch heads / managers of Indonesian banks. Data were analyzed by using Structural Equation Model (SEM) with program PLS (Partial Least Square). The result of three hypotheses (H1, H2, and H3) that have been proposed two hypothesis are hypothesis 1 and hypothesis 2 accepted; that environmental uncertainty has positive influence on the characteristics of management accounting systems, and characteristics of management accounting system has positive influence on managerial performance. One hypothesis (H3) is rejected, namely: environmental uncertainty has no effect on managerial performance characteristics of management accounting systems as intervening variable

scholarly journals PERANAN GAYA KEPEMIMPtINAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Purwo Hadi Sukmana ◽  
Iman Harymawan
Keyword(s):  
Leadership Style ◽  
Business Strategy ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Business Strategies ◽  
Accounting System ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
Management Accounting System

ABSTRACT The success of a leader can be seen from the ability of a leader to be the trigger he leads by creating conducive working conditions so as to increase progress and increase capacity which results in a positive influence on human resources led in running work in the direction of achieving organizational goals. This study uses moderating variables of management accounting systems, business strategies and environmental uncertainties that can encourage leadership styles for optimal managerial performance. This study uses hyphotheses testing study with a method of collecting data through questionnaires distributed to respondents managers at pharmaceutical distributors spread across Sidoarjo and Surabaya. This study resulted that leadership style had a significant effect on managerial performance, but for variable interactions (moderation) of business strategies, management accounting systems and environmental uncertainties did not provide a moderating effect on the relationship of leadership style to managerial performance. This is because pharmaceutical distributors are an agency that has an optimal business strategy and management accounting system. The environmental uncertainty of companies engaged in this sector also does not have a significant impact on the sustainability of the organization, because medical needs, whether medicine or medical devices, are a major need for the health unit and the Indonesian community, of course.Keywords: leadership style, business strategy, management accounting system, environmental uncertainty, managerial performance

scholarly journals Management Accounting Systems Change And Sub-Unit Performance: The Moderating Effects Of Perceived Environmental Uncertainty

2011 ◽  
Vol 22 (1) ◽  
Author(s):  
Alfred E. Seaman ◽  
John J. Williams
Keyword(s):  
Management Accounting ◽  
Environmental Uncertainty ◽  
Accounting System ◽  
Industrial Firms ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
Improved Performance ◽  
Primary Hypothesis ◽  
Perceived Environmental Uncertainty

<p class="MsoBodyText" style="line-height: normal; margin: 0in 0.6in 0pt 0.5in;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">This study reports the findings of an empirical study that investigated changes in five major management accounting system components (MASCs) and their linkages to the external environment and managerial performance.<span style="mso-spacerun: yes;">&nbsp; </span>Responses from 116 Singaporean CFOs located in small- to medium-sized manufacturing and industrial firms were used to test the primary hypothesis that perceived environmental uncertainty (PEU) moderates the MASCs change&ndash;performance relationship.<span style="mso-spacerun: yes;">&nbsp; </span>Positive evidence permitted subsequent analysis showing that different configurations of MASCs change enhanced CFO performance under both low and high levels of PEU.<span style="mso-spacerun: yes;">&nbsp; </span>Further statistical evidence demonstrated that it is changes in specific components, matched with specific levels of PEU, which is responsible for improved performance.<span style="mso-spacerun: yes;">&nbsp; </span>When PEU is low, a &lsquo;defensive&rsquo; pattern of MASCs change emerged, dominated by more importance placed on emphasizing planning systems changes and de-emphasizing costing systems changes. Under conditions of high PEU, an &lsquo;aggressive&rsquo; pattern of change was revealed, characterized by more primacy given to emphasizing novel changes to decision making systems while de-emphasizing changes to reward and bonus systems.</span></span></p>

scholarly journals Sumber Daya Manusia, Teknologi Informasi, Sistem Akuntansi Manajemen dan Kinerja Manajerial UMKM dengan Ketidakpastian Lingkungan sebagai Variabel Moderasi

2021 ◽  
Vol 31 (11) ◽  
pp. 2923
Author(s):  
Zainal Abidin ◽  
Lalu M. Furkan ◽  
Embun Suryani
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Technology Management ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Accounting System ◽  
Information Technology Management ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems

This study aims to analyze the effect of human resources, information technology, management accounting systems on managerial performance with environmental uncertainty as moderating. The research population was all 116 Pharmacy managers/owners in Mataram City. In this study, only two hypotheses were accepted, namely the second and third hypotheses, besides that the hypothesis was rejected. The results showed that human resources had a negative and insignificant effect on managerial performance at the Mataram City Pharmacy, while Information Technology and Management Accounting Systems had a positive and significant effect on managerial performance. Meanwhile, environmental uncertainty does not strengthen or weaken the influence of human resources, information technology and management accounting systems on managerial performance. Keywords : Human Resources; Information Technology; Management Accounting System; Environmental Uncertainty; Managerial Performance.

scholarly journals Business Ethics Perception as Moderating Variable on the Influence of Management Accounting System to Managerial Performance (Study at PT Bank Mandiri (Persero), Tbk.)

2018 ◽  
Vol 7 (4.34) ◽  
pp. 277
Author(s):  
Veronica Christina ◽  
Mohd Haizam Mohd Saudi ◽  
Silviana . ◽  
Nina Nurani ◽  
Obsatar Sinaga
Keyword(s):  
Business Ethics ◽  
Management Accounting ◽  
Accounting System ◽  
Performance Study ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
The City ◽  
Management Accounting System

This study aims to determine the effect of management accounting systems on managerial performance with business ethics perception as a moderating variable in PT Bank Mandiri (Persero) Tbk. The populations in this study were top, middle and lower managers who were responsible for the performance of ten branch offices of PT Bank Mandiri (Persero) Tbk in the city of Bandung and the population was 80 people. The results showed that business ethics perception was able to moderate the influence of management accounting systems on managerial performance.  

DECENTRALIZATION AND MANAGERIAL PERFORMANCE: A NOTE ON THE INTERVENING ROLE OF MANAGEMENT ACCOUNTING SYSTEM

2011 ◽  
Author(s):  
Nur Azlina ◽  
Kamaliah Kamaliah ◽  
Tengku Herma Yulita
Keyword(s):  
Management Accounting ◽  
Research Result ◽  
Accounting System ◽  
Accounting Systems ◽  
Managerial Performance ◽  
Management Accounting Systems ◽  
Result Show ◽  
Human Resources Managers ◽  
Management Accounting System

This study aims to examine whether management accounting systems (MAS) mediate the relationship between decentralization and managerial performance.  Responses of 52 managers of banking company in Kota Pekanbaru using questionnaire. The data were analyzed by using regression path analysis.  Based on the response analyses of those 52 operational, marketing and human resources managers, the research result show that there are significant direct and indirect effect between decentralization and managerial performance through the use of management accounting system.  The result indicated that higher decentralization and availability of management accounting system were associated with higher managerial performance. This study, therefore conclude that management accounting system mediate relationship between decentralization and managerial performance significantly.

scholarly journals PENGARUH INTENSITAS PERSAINGAN, DELEGASI, STRATEGI DAN PERUBAHAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA ORGANISASI

2018 ◽  
Vol 1 (1) ◽  
pp. 111-135
Author(s):  
Rohaelis Nuraisiah
Keyword(s):  
Organizational Performance ◽  
Management Accounting ◽  
Positive Influence ◽  
Partial Least Square ◽  
Accounting System ◽  
Manufacturing Companies ◽  
Positive Effects ◽  
Delegation Of Authority ◽  
Intensity Of Competition ◽  
Management Accounting System

This study examined the correlation between competition intensity, delegation, strategy, management accounting system changes, and organizational performance. This study took a manufacturing company located in Banten Province as the object of research. The number of samples in this study were 72 respondents. Data were analyzed by using SEM (Structural Equation Model) through the program SmartPLS (Partial Least Square) version 1.0. The results of this study states the intensity of competition has positive influence on the delegation of authority. The intensity of competition has positive influence on changes in management accounting system. The intensity of competition has positive influence on organizational performance. Delegation of authority has positive influence on changes in management accounting system. Delegation of authority has positive influence on organizational performance. Changes in accounting management system has positive effects on organizational performance. The intensity of competition has positive influence on strategy. Strategy has positive influence on organizational performance. Manufacturing companies are expected to be used as a tool for evaluation and improvement of performance. Further research is expected to add external factors  variable (information technology, organizational culture, etc.) and add to more respondents. Researchers are also expected to develop further research of various other business entities, such as the banking, hotel, service, commercial or state enterprise. Scope of the research is the sampling object.

scholarly journals The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach

2020 ◽  
Vol 21 (3) ◽  
pp. 497-515
Author(s):  
Elsa Pedroso ◽  
Carlos F. Gomes
Keyword(s):  
Management Accounting ◽  
Second Order ◽  
Chief Financial Officers ◽  
Accounting System ◽  
Accounting Systems ◽  
Content Type ◽  
Management Accounting Systems ◽  
Order Construct ◽  
Information Characteristics ◽  
Management Accounting System

PurposeThe purpose of this paper is to present and validate a multidimensional approach to measure the effectiveness of management accounting systems.Design/methodology/approachBased on an extensive literature review, the most appropriate information dimensions were identified. To validate the multidimensional tool, survey data were obtained from 284 chief financial officers of Portuguese small- and medium-sized enterprises (SMEs). A structural equation model, evaluating the influence on the managerial performance, was used to verify the nomological validity of this new construct.FindingsThe results of this study suggest that the effectiveness of management accounting systems can be measured using a second-order construct. This construct includes 14 items, covering four dimensions of the management information characteristics.Research limitations/implicationsAlthough contributing to the advancement of knowledge, it is, however, limited to the Portuguese organizational environment and culture. Therefore, further studies should be carried out in other organizational contexts and cultures, to test and validate this multidimensional tool.Practical implicationsThe multidimensional tool presented and validated in this study can be used by executives of SMEs for assessing the effectiveness of their management accounting systems, which can help to improve SMEs' performance measurement and benchmarking processes.Originality/valueOn the best of our knowledge, this is the first study wherein the management accounting system is modeled as a second-order construct from the perspective of multidimensional information characteristics. This second-order approach recognizes the contribution and retains the distinctive nature of each first-order construct, representing the management accounting system. This multidimensional construct could be very important for future research by allowing to capture synergies resulting from the balanced development of its four information dimensions, and consequently, offer new contributions to management accounting knowledge.

scholarly journals PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK KANTOR CABANG JAYAPURA

2021 ◽  
Vol 3 (1) ◽  
pp. 129-144
Author(s):  
Nurul Ilmy M ◽  
Abdul Rahman Mus ◽  
Hamzah Ahmad
Keyword(s):  
Management Accounting ◽  
Environmental Uncertainty ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting System ◽  
Managerial Performance ◽  
System A ◽  
And Performance ◽  
Branch Office ◽  
Management Accounting System

author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura.  The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance 

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