Pengaruh Penerapan Informasi Akuntansi Manajemen, Sistem Pengukuran Kinerja Dan Sistem Penghargaan Terhadap Kinerja Manajerial Pada Perusahaan Ritel Modern Di Kota Jambi

Afriantoni, Afriantoni; Erwati, Misni

doi:10.35448/jrat.v12i1.5345

Cited by 3 publications

(3 citation statements)

References 1 publication

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“…This research aligns with a study conducted by (Pamungkas, 2015;Murdijaningsih, 2017), which found that total quality management significantly positively affects managerial performance. This study's results differ from those of research (Hardini, 2018;Pradnyaningtias, 2019), which found that TQM does not affect managerial performance. Implementing a reward system has been found to substantially and favorably impact managers' performance within various Manufacturing Companies situated in the Nusantara Bonded Zone.…”

Section: Discussioncontrasting

confidence: 99%

Total Quality Management, Reward System and Environmental Uncertainty on Managerial Performance

Poernomo,

Suryadnyana,

Sjam

et al. 2023

ATESTASI

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The primary objective of this study is to assess the impact of Total Quality Management, the reward system, and environmental uncertainty on managerial performance. This research had a sample of 81 participants who were selected from 81 organizations that implement Total Quality Management (TQM) and have obtained the International Organization for Standardization (ISO) certification, namely the Indonesian National Standard (SNI). To ascertain the sample size, the selected sample criteria consist of one respondent who holds the Production Manager or Marketing Manager role within each organization. The utilized data source consists of primary data directly obtained by researchers from respondents through administering a questionnaire instrument. The proposed data analysis approach examines the research instrument, including validity and reliability tests. The use of multiple linear regression analysis, t-tests, and f-tests will come after performing traditional assumption tests. The introduction of Total Quality Management (TQM) and the development of a reward system have had a noteworthy and favorable impact on managers' performance within several Manufacturing Companies situated in the Nusantara Bonded Zone. This finding substantiates the significance of allocating resources to implement effective quality management strategies and providing suitable incentives to enhance managerial performance. On the other hand, it is noteworthy that environmental uncertainty exerts a substantial adverse impact on managerial performance, underscoring the imperative for organizations to possess the capability to predict and effectively navigate this uncertainty to sustain optimal performance levels.

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Section: Discussioncontrasting

confidence: 99%

Total Quality Management, Reward System and Environmental Uncertainty on Managerial Performance

Poernomo,

Suryadnyana,

Sjam

et al. 2023

ATESTASI

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“…Temuan ini memvalidasi bahwa penerapan fitur-fitur sistem informasi akuntansi manajemen secara efektif dapat meningkatkan kinerja manajerial di PT Karya Hevea Indonesia. Penelitian ini sejalan dengan penelitian lain (Anwar & Nainggolan, 2023); (Nainggolan, 2023); (Harahap, 2021); (Islami, Q & Daud, 2021); (Kontesa & Siahaan, 2021); (Lubis & Syafira, 2021); (Afriantoni & Erwati, 2018); Herawaty, 2018); (Irawati & Ardianshah, 2018) akuntansi manajemen dan kinerja manajerial. Penelitian sebelumnya (Maharani, 2011) menunjukkan bahwa dalam situasi ketidakpastian lingkungan yang tinggi, fitur sistem informasi akuntansi manajemen tidak berdampak signifikan terhadap kinerja manajerial.…”

Section: Pengujian Hipotesisunclassified

Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Variabel Moderasi Ketidakpastian Lingkungan Dan Desentralisasi Pada Pt. Karya Hevea Indonesia

Asystasia,

Siregar

2024

JIMEA

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Penelitian ini bertujuan untuk menyelidiki dampak berbagai komponen sistem informasi akuntansi manajemen pada kinerja manajer. Desentralisasi serta ketidakpastian di tempat kerja berdampak secara langsung dan tidak langsung berdasarkan hasil penelitian. Studi ini dilakukan dengan menggunakan pendekatan kuantitatif. Peneliti menyebarkan kuisioner berskala likert kepada karyawan PT Karya Hevea Indonesia. Data dianalisis menggunakan prosedur PLS-SEM dan SmartPLS yang meliputi Analisis Outer Model, Analisis Inner Model, dan Uji Hipotesis. Temuan penelitian menjelaskan bahwa karakteristik sistem informasi akuntansi manajemen mempunyai dampak signifikan terhadap kinerja kerja manajer. Sedangkan ketidakstabilan dan desentralisasi di lingkungan kerja tidak berdampak pada kinerja manajer di PT Karya Hevea Indonesia

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“…Penelitian ini sejalan dengan penelitian yang dilakukan oleh (Kontesa & Siahaan, 2021), (Afriantoni & Erwati, 2018), (Islami, Q & Daud, 2021) (Irawati & 2018) dan (Herawaty, 2018) menujukkan bahwa sistem informasi akuntansi berpengaruh signifikan terhadap kinerja manajerial.…”

Section: Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Manajerialunclassified

Pengaruh Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial di Moderasi oleh Ketidakpastian Lingkungan pada PT Perkebunan Nusantara IV (Persero) Medan

Aulia Rahman Siregar,

Irfan

2024

EJKEBI

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The aim of this research is to test and analyze the management accounting information system for managerial performance moderated by environmental uncertainty at PT Perkebunan Nusantara IV (Persero) Medan directly and indirectly. The approach used in this research is a causal approach. The population in this study was all employees of PT Perkebunan Nusantara IV (Persero) Medan. The sample in this study used the Slovin formula so that there were 80 employees of PT Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this research used documentation, observation and questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system directly influences managerial performance. Indirectly, environmental uncertainty cannot moderate the influence of management accounting information systems on managerial performance

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Pengaruh Penerapan Informasi Akuntansi Manajemen, Sistem Pengukuran Kinerja Dan Sistem Penghargaan Terhadap Kinerja Manajerial Pada Perusahaan Ritel Modern Di Kota Jambi

Cited by 3 publications

References 1 publication

Total Quality Management, Reward System and Environmental Uncertainty on Managerial Performance

Total Quality Management, Reward System and Environmental Uncertainty on Managerial Performance

Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Variabel Moderasi Ketidakpastian Lingkungan Dan Desentralisasi Pada Pt. Karya Hevea Indonesia

Pengaruh Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial di Moderasi oleh Ketidakpastian Lingkungan pada PT Perkebunan Nusantara IV (Persero) Medan

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