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 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 PENGARUH STRATEGI MASS CUSTOMIZATION TERHADAP KINERJA PERUSAHAAN MELALUI PENGGUNAAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN (STUDI EMPIRIS PADA PERUSAHAAN BIRO WISATA DI KOTA BANDA ACEH)

2020 ◽  
Vol 5 (1) ◽  
pp. 114-126
Author(s):  
Tria Ulfa ◽  
Fazli Syam BZ
Keyword(s):  
Mass Customization ◽  
Management Accounting ◽  
Positive Influence ◽  
Primary Data ◽  
Accounting System ◽  
Company Performance ◽  
Broad Scope ◽  
System Information ◽  
Banda Aceh ◽  
Management Accounting System

This study aims to (1) Analyze the effect of the application of mass customization strategies on company performance through the characteristics of management accounting system that are broad scope, (2) Analyze the effect of applying mass customization strategies to company performance, (3) Analyze the effect of applying mass customization strategies to the use of management accounting system information that is broad scope, (4) Analyzing the effect of the use of management accounting information systems that are broad scope on company performance. The population of this research is 126 travel companies in Banda Aceh. The sampling technique in this study was using purposive sampling techniques. This research is a study that uses primary data for his research. Primary data obtained through the distribution of questionnaires to respondents. In this study data analysis will be carried out using path analysis. The conclusions generated from this study are (1) Indirectly mass customization through the characteristics of management accounting system information has a greater positive influence on company performance, (2) Mass customization strategies have a positive influence on company performance, (3) Mass customization strategies provide positive influence on the characteristics of management accounting system information, (4) Characteristics of information management systems that are broadscope that have a positive influence on company performance

An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint

2020 ◽  
Vol 27 (2) ◽  
pp. 1
Author(s):  
Anthony Moung Yin Chan ◽  
Paul Lo ◽  
Kong Ng
Keyword(s):  
Management Accounting ◽  
System Development ◽  
Structuration Theory ◽  
Chief Executive ◽  
Three Dimensions ◽  
Accounting System ◽  
Theory Of Structuration ◽  
Duality Of Structure ◽  
Development And Evolution ◽  
Management Accounting System

Our study covered the development and evolution of the management accounting system of a subsidiary company in a group. Our study was a longitudinal one starting from the incorporation of the company. We divided this period into five stages according to the major events happened, namely the formation of the company, the invoicing crisis, the conflict with parent company, the conflict with fellow subsidiaries, and the influence of the chief executive. In our analysis we applied the three dimensions of structure in the theory of structuration (i.e., signification, legitimation and domination). The structuration theory explained the emergence of certain phenomena and events that were not explained by traditional accounting theories. Many events in our study validated the core ideas of the structuration theory which composes of the concepts of structure, system and duality of structure. The phenomena suggested that structure was both the medium and outcome of the conduct it recursively organized. Other features of the theory, such as the dialectic of control and system contradiction, were also applicable

scholarly journals The Role of Corporate Social Responsibility in Supporting Second-Order Social Capital and Sustainable Innovation Ambidexterity

2021 ◽  
Vol 13 (13) ◽  
pp. 6994
Author(s):  
Asif Khan ◽  
Li-Ru Chen ◽  
Chao-Yang Hung
Keyword(s):  
Social Capital ◽  
Positive Influence ◽  
Second Order ◽  
Partial Least Square ◽  
Middle Level ◽  
Least Square ◽  
Legal Responsibility ◽  
Cluster Sampling ◽  
Manufacturing Companies ◽  
Sustainable Innovation

This research contributes to the developing literature on CSR, second-order social capital, and sustainable innovation ambidexterity by (1) offering a complete theoretical framework grounded on related theories by clarifying the associations between the four components of CSR proposed by Carroll, because this model suggests a company to be a responsible member of the society by following the required laws while generating profits and conducting philanthropic initiatives, SSC, and sustainable innovation ambidexterity, and (2) testing this framework in a new setting and with a new target population. This study focuses on the top-level management of different manufacturing companies located in Pakistan. A total of 34 manufacturing industries were selected using a cluster sampling technique based on their proximity in the selected cluster. Geographical location and industry type were selected as the criteria to group the industries in clusters. The data collected from 220 top and middle-level managers were analyzed using a partial least square method while the moderation analysis was conducted by using variance analysis. According to the findings of this study, economic, ethical, legal, and philanthropical responsibilities of CSR were all found to have a positive influence on second-order social capital. The economic, ethical, and legal responsibility of CSR did not influence sustainable innovation ambidexterity, whereas the philanthropical responsibility of CSR was found to have a positive influence on sustainable innovation ambidexterity. The findings of this research study will allow the managers to identify the right mix of CSR initiatives required to manage SSC and sustainable innovation exploitation and exploration techniques.

scholarly journals EVALUASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KELANCARAN PROSES PRODUKSI PADA PT. SEMEN BOSOWA

2020 ◽  
Vol 2 (1) ◽  
pp. 21-37
Author(s):  
Edi Jusriadi ◽  
Ario Ario
Keyword(s):  
Data Collection ◽  
Production Planning ◽  
Management Accounting ◽  
System Evaluation ◽  
Accounting System ◽  
Cement Production ◽  
And Performance ◽  
Descriptive Method ◽  
Planning Production ◽  
Management Accounting System

This study aims to determine how the influence of management accounting system evaluation on the smooth process of cement production at PT. Semen Bosowa Maros. This type of research used in this research is descriptive method. Data collection techniques using observation and interviews. The results showed that PT Semen Bosowa Maros had done this well because the Management Accounting System Evaluation was carried out systematically and structured starting from the time of production planning, production process control and performance coordination. and in the annual production of PT Semen Bosowa from 2014 to 2018 decreased as an adjustment to the level of cost realization which also increased in that year.

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