scholarly journals PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA TOTAL QUALITY MANAGEMENT DENGAN KEPUASAN KERJA PADA PERUSAHAAN GO PUBLIK DI BURSA EFEK JAKARTA

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Sri Suranta
Keyword(s):  
Job Satisfaction ◽  
Quality Management ◽  
Total Quality Management ◽  
Leadership Style ◽  
Management Accounting ◽  
Total Quality ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Systems Leadership ◽  
The Relationship

The purpose of this research is to examine empirically the effect of management accounting systems and leadership style to the relationship between Total Quality Management (TQM) with job satisfaction. The hypothesis is that there are significant influence of management accounting systems and leadership style to relationship between Total Quality Management (TQM) with job satisfaction. Taken population in this research consists of companies in Indonesian Capital Market Directory (ICMD) year 2004. The samples are middle managers of manufacturing business in ICMD. The hypotheses are examined by moderated regression analysis. Therefore, data must be analyzed by classical assumption, i.e. normality, autocorrelation, and heteroscedasticity. The examination indicated that all variable are valid and reliable. The classical assumption test fulfilled the classical assumption. Results of hypothesis examination indicate that leadership style has effect to the relationship between Total Quality Management (TQM) with job satisfaction. Nevertheless, the effect of management accounting systems to relationship between Total Quality Management (TQM) with job satisfaction is not supported by the research. Keyword: Total Quality Management (TQM), Management Accounting Systems, Leadership Style, Job Satisfaction.

Examining the relationship between soft total quality management (TQM) aspects and employees' job satisfaction in “ISO 9001” Sudanese oil companies

2020 ◽  
Vol 33 (1) ◽  
pp. 95-124 ◽  
Author(s):  
Abuaraki Osman Ahmed ◽  
Abdalla Abdelrahim Idris
Keyword(s):  
Job Satisfaction ◽  
Quality Management ◽  
Total Quality Management ◽  
Positive Association ◽  
Employee Empowerment ◽  
Iso 9001 ◽  
Total Quality ◽  
Content Type ◽  
Oil Companies ◽  
The Relationship

PurposeSoft total quality management (TQM) aspects are the facets of TQM that mainly concern with the management of human resource in a way to achieve the results of employees' job satisfaction. Based on this approach, the objective of this research is to examine the relationship between the most popular five soft TQM aspects and employees' job satisfaction in “ISO 9001” certified Sudanese oil companies.Design/methodology/approachData were collected through questionnaires from employees across a total of five Sudanese oil companies owned by the government, and adopting an ISO-9001 quality program. The total population of the study consists of 1,505 permanent employees, while the sample size was 253 employees, determined by adopting a stratified random sampling technique. The multiple regression model was adopted for data analysis.FindingsThe results showed that the construct of soft TQM aspects including “top management commitment”, “employee empowerment”, “teamwork”, “training and education” and “employee involvement” explain 74% in the variance of employees' job satisfaction. Results showed positive association between soft TQM aspects and employees' job satisfaction at the 5% significance level. It was also found that each individual variable of the five soft TQM aspects has a significant positive association with employees' job satisfaction. Meanwhile, the results indicated that the most important soft TQM aspect in explaining the variability of employees' job satisfaction was the “employee empowerment” with the highest correlation coefficient (β) of (0.189).Practical implicationsThe study recommends that in order to achieve their primary goal of employees' satisfaction, HR practitioners within organizations adopting total quality programs should align their practice in such a way to enhance soft aspects of TQM. Policy makers and top management in order to gain long-term infrastructural benefits obtained from employees' job satisfaction should show a visible support to TQM programs and allocate necessary resources to train their staff in the quality management system that enhance their empowerment and involvement. The study also recommends that since soft aspects of TQM raise their job satisfaction, employees should support and conform to quality management systems within their organizations.Originality/valueThe paper focuses on soft TQM aspects’ practical implementation. The findings make a significant contribution by using ISO-certified governmental Sudanese oil companies and tested the hypothesized model entails the impact of soft TQM implementation and employees' job satisfaction.

scholarly journals Mediating Role of Leadership Style on Organizational Culture and Total Quality Management

2019 ◽  
Vol 7 (1) ◽  
pp. 1467-1517
Author(s):  
Teresita Belarmino
Keyword(s):  
Organizational Culture ◽  
Quality Management ◽  
Total Quality Management ◽  
Leadership Styles ◽  
Leadership Style ◽  
Total Quality ◽  
Tertiary Institutions ◽  
Mediating Role ◽  
The Relationship

Introduction: Scholars consider leadership style as a powerful tool for improving school managers’ commitment on total quality management (TQM), yet few studies have empirically examined the linkages on organizational culture, leadership styles, and TQM in tertiary institutions. This study determined the mediating role of leadership style on organizational culture and TQM. Method: The researcher employed the descriptive correlational design to analyze the level of organizational culture, the extent of leadership style as mediating variable, the extent of TQM in education as perceived by the respondents, and the relationship between those variables among school managers. There were 295 school managers from 13 tertiary institutions in Asia who responded to the study. Result: The results of the study showed that the respondents have very high practices of organizational traits of involvement, adaptability, consistency, and mission with an indirect effect on leadership style. The extent of the respondents’ TQM is high on the following dimensions: a process-systems approach, customer-supplier focus, consistent quality leadership, continuous improvement and self-evaluation .The extent of leadership styles in both transformational and transactional as practiced by managers is high. However, the organizational culture had no direct effect on TQM. Thus, leadership style fully mediates organizational culture and TQM. Further, the school managers are committed to TQM in education regardless of age, civil status, educational attainment, and years of experience. As a contribution to the mediating mechanism, the emerging model showed that transformational and transactional being the components of leadership styles have loadings of .89 and .49, respectively. This means that the respondents’ leadership style practices have corresponding weights of 64.49% of transformational and 35.51% of transactional leadership style to fully mediate on the relationship between organizational culture and TQM. This research therefore, indicates the significance of the mediating role of leadership style on organizational culture and TQM in tertiary institutions. Discussion: The outcome of this study shall be utilized as basis for conducting seminar-workshops and training programs. The study will contribute to future research on other dimensions on OC, LS and moderating variables in relation to TQM.

scholarly journals Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance

2020 ◽  
Vol 5 (2) ◽  
pp. 66-86
Author(s):  
Arum Indrasari ◽  
Justika Citra Apriliana Rosi
Keyword(s):  
Organizational Commitment ◽  
Quality Management ◽  
Total Quality Management ◽  
Leadership Style ◽  
Management Accounting ◽  
Accounting System ◽  
Total Quality ◽  
Managerial Performance ◽  
Islamic Leadership ◽  
Management Accounting System

Objective – This paper aims to examine the association of total quality management (TQM), management accounting system, Islamic leadership style, organizational commitment, and managerial performance. Methodology/Technique – The authors use distributed and collected examination methods employing a purposive sampling techniques. The subject of this study was managers or someone who holds structural position at Islamic based private universities in Yogyakarta with a total number of respondents of 104. The data was obtained from questionnaires. The analytical method used was simple regression analysis and moderated regression analysis. Findings – The results show that that Total Quality Management (TQM) has a positive significant effect on Managerial Performance. Thereafter, the results of the moderated regression analysis, the Performance Measurement System, Reward System, Islamic Leadership Style, and Organizational Commitment are the moderating variable that moderate or strengthen the relationship between Total Quality Management (TQM) towards Managerial Performance. Originality/value – Previous studies have focussed mainly on Islamic based private universities in Yogyakarta. This study examines the effect of management accounting system, Islamic leadership style, and organizational commitment on the association of total quality management and managerial performance, which has been rarely examined in previous studies. Type of Paper: Empirical. JEL Classification: M41, M49. Keywords: Islamic Leadership Style; Organizational Commitment; Performance Measurement System; Rewards System; Total Quality Management. Reference to this paper should be made as follows: Indrasari, A; Rosi, J.C.A. 2020. Total Quality Management (TQM), Management Accounting System, Islamic Leadership Style, Organizational Commitment, and Managerial Performance, Acc. Fin. Review 5 (2): 82 – 102. https://doi.org/10.35609/afr.2020.5.2(4)

scholarly journals USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS INFORMATION AND MARKET COMPETITION ON STRATEGIC BUSINESS UNIT OUTPUT

2018 ◽  
Vol 12 (3) ◽  
pp. 145-160 ◽  
Author(s):  
YULIUS KURNIA SUSANTO
Keyword(s):  
Job Satisfaction ◽  
Management Accounting ◽  
Market Competition ◽  
Business Unit ◽  
Accounting Systems ◽  
Information Characteristic ◽  
Strategic Business Unit ◽  
Management Accounting Systems ◽  
Broad Scope ◽  
The Relationship

The research examines the interaction effect between the intensity of market competition and the usefulness of broad scope and timeliness management accounting systems (MAS) information characteristics on strategic business unit (SBU) performance and job satisfaction. Fifty six SBU managers from manufacturing industry in Java and Sumatra had participated in the research. The collecting data used a questionnaire survey via electronic-mail and post. Data were analyzed using a moderated regression analysis. The results showed that the higher the intensity of market competition, the more positive the relationship between the usefulness of timeliness MAS information characteristic, SBU performance and job satisfaction. On the contrary the effect of the intensity of market competition on the relationship between the usefulness of broad scope MAS information characteristic, SBU performance and job satisfaction was not significant.

scholarly journals KEPUASAN KERJA SEBAGAI MODERASI PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KARYAWAN

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Dessy Ekaviana ◽  
David Kaluge
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Data Analysis ◽  
Quality Management ◽  
Total Quality Management ◽  
Employee Performance ◽  
Total Quality ◽  
The Relationship

This research was conducted to determine the effect of Total Quality Management on Employee Performance with a moderating variable namely Job Satisfaction. The method used in this study is regression analysis. The conclusions from the results of data analysis are (1) Total Quality Management has a significant effect on Employee Performance so that by increasing the value of Total Quality Management (TQM) it will provide a significant increase in Employee Performance. (2) Total Quality Management and Job Satisfaction show insignificant influence on Employee Performance, so the hypothesis that Job Satisfaction moderates the relationship between Total Quality Management and Employee Performance is rejected because the effect is insignificant.

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