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)

The Influence Of Total Quality Management Towards Managerial Performance With Management Accounting System, Islamic Leadership Style, And Organizational Commitment As Moderating Variables

2020 ◽  
Vol 11 (1) ◽  
pp. 10-10
Author(s):  
Arum Indrasari ◽  
Justika Citra Apriliana Rosi ◽  
Peni Nugraheni
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Quality Management ◽  
Total Quality Management ◽  
Leadership Style ◽  
Measurement System ◽  
Performance Measurement System ◽  
Total Quality ◽  
Managerial Performance ◽  
Islamic Leadership

The purpose of this study was to examine and analyze the influence of Total Quality Management towards Managerial Performance in Islamic based private universities in Yogyakarta with Performance Measurement System, Reward System, Islamic Leadership Style, and Organizational Commitment as moderating variable. The data were distributed and collected by purposive sampling technique to the respondents. The subject of this study was Managers or someone who holds structural position at the Islamic based private universities in Yogyakarta with total respondents of 104. The data were obtained from questionnaires. The analytical method used was simple regression analysis and moderated regression analysis. The calculation using SPSS v. 15. 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. Keywords: Islamic Leadership Style, Organizational Commitment, Performance Measurement System, Rewards System, and Total Quality Management

scholarly journals PENGARUH TOTAL QUALITY MANAGEMENT, MOTIVASI DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PT SEKAR BUMI, TBK

2017 ◽  
Vol 19 (3) ◽  
pp. 433
Author(s):  
Feliana Sulijaya ◽  
Nurainun Bangun
Keyword(s):  
Organizational Commitment ◽  
Quality Management ◽  
Total Quality Management ◽  
Leadership Style ◽  
Regression Models ◽  
Linear Regression Models ◽  
Total Quality ◽  
Balance Scorecard ◽  
Managerial Performance ◽  
Independent Variable

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh manajemen kualitas total, motivasi, dan komitmen organisasi untuk kinerja manajerial secara parsial maupun simultan. Penelitian ini dilakukan di PT Sekarbumi, Tbk dengan responden sebanyak 85 karyawan. Metode statistik yang digunakan untuk menguji hipotesis dalam penelitian ini adalah model regresi linier berganda. Hasil penelitian ini menunjukkan bahwa manajemen keseluruhan sebagian kualitas, motivasi, dan komitmen organisasi memiliki pengaruh yang signifikan terhadap kinerja manajerial. Bersamaan manajemen kualitas total, motivasi, dan komitmen organisasi memiliki efek terhadap kinerja manajerial. Berdasarkan hasil ini, penelitian lebih lanjut diharapkan menggunakan variabel yang lebih independen seperti gaya kepemimpinan, balance scorecard, budaya organisasi dan lain-lain.The purpose of this research was to analyze the effect of total quality management, motivation, and organizational commitment to managerial perfomance partially or simultaneously. This research was conducted at PT Sekarbumi,Tbk with respondents as many as 85 employee’s. The statistical method used to test the hypothesis in this research is the multiple linear regression models. The result of this research shows that partially total quality management, motivation, and organizational commitment had significant effect on managerial performance. Simultaneously of total quality management, motivation, and organizational commitment had effects to managerial performance. Based on these result, further research are expected to use more independent variable such as leadership style, balance scorecard, organizational culture and others.

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.

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 TOTAL QUALITY MANAGEMENT IN AFFECTING COMPANY OPERATIONAL PERFORMANCE IN CONVECTION SMEs WITH ORGANIZATIONAL COMMITMENT AS A MEDIATOR

2021 ◽  
Vol 19 (3) ◽  
pp. 662-677
Author(s):  
Teuku Roli Ilhamsyah Putra ◽  
◽  
Mukhlis Yunus ◽  
Teuku Hafiz Fakhreza ◽  
◽  
...  
Keyword(s):  
Organizational Commitment ◽  
Quality Management ◽  
Total Quality Management ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Operational Performance ◽  
Total Quality ◽  
Study Population ◽  
And Performance

This study aims to prove the role of Total Quality Management (TQM) and organizational commitment in supporting the achievement of company operational performance. The population was all Convection SMEs in the city of Banda Aceh, consisted of 294 Convection SMEs. The sample was selected using a proportional sampling technique where sampling considers elements or categories in the study population. The sample taken was 15% of the population. One respondent represented one unit of SMEs, so the sample has amounted to 169 respondents. Data was collected using questionnaires. The model was analyzed with the Structural Equation Model Analysis. The result showed an influence between TQM on Organizational Commitment, TQM on Company Operational Performance, and Organizational Commitment on Company Operational Performance. This study also found that organizational commitment can act as a partial mediator to strengthen the effect of TQM on Company operational performance. The interesting issue in this study lies in the discussion of the organizational commitment to solving the inconsistency problems in the quality of convection production in SMEs. Furthermore, the other researchers can provide more concepts and variables to enrich this research model, like other mediators for TQM to achieve performance or even the commitment that can strengthen the TQM and performance. The model also can be a reference for practitioners to set their strategy in further, to go more productive.

Managerial role in ensuring successful total quality management programme in Ghanaian printing firms

2014 ◽  
Vol 26 (5) ◽  
pp. 398-410 ◽  
Author(s):  
Nicholas Kingsley Graham ◽  
Yarhands Dissou Arthur ◽  
Duke Peprah Mensah
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Organizational Performance ◽  
Leadership Style ◽  
Printing Industry ◽  
Total Quality ◽  
Cross Sectional Survey ◽  
Content Type ◽  
Role Management ◽  
Quality Policy

Purpose – Most of the total quality management (TQM) programmes implemented in the printing industry fail to produce the intended benefit, because of the view that quality achievement is workers responsibility. The purpose of this paper is to examine the role management plays in the implementation of TQM programme in the Ghanaian printing firms. Design/methodology/approach – The study employed mixed method in gathering relevant data. A cross-sectional survey questionnaire was given to 145 managers of registered members of Ghana Printers and Paper Converters Association, Southern Sector to assess the role management plays in TQM programme. Key informant interview was conducted among ten randomly selected production managers of printing firms to complement the survey data. Findings – The study finds out that organizational performance (OP) is not significantly influenced by the level of commitment of top management in a printing organization. Rather OP is greatly influenced and determined by leadership styles of management and the quality policy which guides printing operations. Practical implications – The Ghanaian printing industry can ensure better OP by considering the kind of leadership style exhibited in the firm and develop quality policy to guides printing operations and activities. No matter the level of commitment of organizational resources, if it is not back by a good leadership style and a quality policy, TQM initiative will not yield the intended result. Originality/value – The study presents managerial issues and practices critical for successful TQM programme in the Ghanaian printing industry.

scholarly journals Total Quality Management, Partisipasi Anggaran, Sistem Penghargaan, Budaya Organisasi dan Kinerja Manajerial

2021 ◽  
Vol 31 (3) ◽  
pp. 551
Author(s):  
Putu Nadira Ari Pramesti ◽  
IGAM Asri Dwija Putri
Keyword(s):  
Organizational Culture ◽  
Quality Management ◽  
Total Quality Management ◽  
Linear Regression Analysis ◽  
Reward System ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Total Quality ◽  
Managerial Performance ◽  
Positive Effect

The purpose of this study is to analyze the research of Total Quality Management (TQM), Budget Participation, Reward System and Organizational Culture of Managerial Performance. The population in this study is the General Manager and Department Managers in 5 hotels sheltered by Grandmas Hotels Group, with a sample of 60 people. Data collection method used is a survey method with a questionnaire technique. The regression model in this study uses multiple linear regression analysis. The results in this study indicate that TQM has a positive effect on managerial performance at Grandmas Hotels Group. Budget participation is positive for managerial performance at the Grandmas Hotels Group. The Rewards System has a positive effect on managerial performance at Grandmas Hotels Group. Grandmas Hotels Group provides positive support for managerial performance towards managerial performance. Keywords: Total Quality Management; Budget Participation; Reward System; Organizational Culture; Managerial Performance.

scholarly journals Analisis Penerapan Total Quality Management dan Komitmen Organisasi dalam Meningkatkan Kinerja Perusahaan

2021 ◽  
Vol 1 (1) ◽  
pp. 30-37
Author(s):  
Aulia Rabius Tsani ◽  
Nurleli
Keyword(s):  
Organizational Commitment ◽  
Quality Management ◽  
Total Quality Management ◽  
Management Practices ◽  
Global Market ◽  
Primary Data ◽  
Company Performance ◽  
Total Quality ◽  
Business World

Abstract. At present the company is competing to survise in the business world, because today many companies want to maximize competitiveness through continuous improvement made by several companies that play a very important role in increasing the strength of competitiveness. Dakal global market product quality is also one of the most important elements for companies to be ableto compete. TQM is one form of company management practices that can suppress the quality paradigm witgin a company. Organizational Commitment is a force that binds individuals to take an action towards one or several goals. The purpose of this study was to determine the application of Total Quality Management in improving company performance and analysis of organizational commitment to company performance in LPKL PDAM Tirtawening. This research uses descriptive methods and case studies as well as using a quantitative approach carried out at LPKL PDAM Tirtawening, the sourch of the data used is the primary data sourch with data collection techniques namely questionnaire. Determination of respondents in filing out the research questionnaire was chosen based on the number of Managers or Section Heads of employees in LPKL PDAM Tirtawening as many as 25 respondents. Total Quality Management can improve company performance in LPKL PDAM Tirtawening. Abstrak. Saat ini perusahaan sedang bersaing untuk bertahan dalam dunia bisnis, karena saat ini banyak perusahaan yang ingin memaksimalkan daya saing melalui perbaikan terus – menerus yang dilakukan oleh beberapa perusahaanyang memainkan peran yang sangat penting dalam meningkatkan kekuatan daya saing. Dakal pasar global kualitas produk juga menjadi salah satu elemen terpenting bagi perusahaan untuk dapat bersaing.TQM adalah salah satu bentuk praktek manajemen perusahaan yang bisa menekan paradigma kualitas dalam perusahaan. Komitmen Organisasi merupakan kekuatan yang mengikat individu untuk melakukan suatu aksi untuk menuju satu atau beberapa tujuan. Tujuan penelitian ini untuk mengetahui penerapan Total Quality Management dalam meningkatkan kinerja perusahaan dan analisis komitmen organisasi terhadap kinerj perusahaan pada LPKL PDAM Tirtawening. Penelitian ini menggunakan metode deskriptif dan studi kasus serta menggunakan pendekatan kuantitatif yang dilksanakan di LPKL PDAM Tirtawening, sumber data yang digunakan yaitu sumber data primer dengan teknik pengumpulan data yaitu kusioner. Penentuan responden dalam mengisi kuesioner penelitian ini dipilih berdasarakan jumlah Manajer atau Kepala Bagian dar karyawan yang ada di LPKL PDAM Tirtawening sebanyak 25 orang responden. Total Quality Management dapat meningkat kinerja perusahaan dan komitmen organisasi dapat meningkatkan kinerja perusahaan di LPKL PDAM Tirtawening

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