Pluriform Motivation as Moderation of Budget Participation Relationship towards Managerial Performance (Empirical Study on Manufacturing Industry in Indonesia)

Hariyanti, Widi; Noor, Finisha Mahaestri; Dewa, Adenanthera L.

doi:10.13189/ujaf.2020.080405

Cited by 10 publications

(9 citation statements)

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“…To identify the prerequisites and needs of the tools of information and analytical support of controlling using the methodology of maturity (Z) [20; 56], adapted to the implementation of innovation management (planning, accounting, control and analysis), the following subsystems are recommended: the functionality of controlling innovations, technical and technological support, organizational support, instrumental and analytical support, competence of professional judgment [57][58][59]. At the same time, the level of development of controlling innovations of industrial enterprises will be determined by comparing the calculated level of maturity or readiness of its functional subsystems for management on the following scale: Z from 0 to 200 points -low level; Z from 201 to 400 points -average level; Z from 401 to 600 points -high level.…”

Section: Results Of Discussionmentioning

confidence: 99%

Innovative Paradigm of Management Accounting and Development of Controlling in the Entrepreneurship

Sakun¹,

Perevozova²,

Kartashova³

et al. 2021

ujaf

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The article considers a comprehensive methodology of innovative paradigm of management accounting, which takes into account the functional design of information and analytical support of the innovation process that is the foundation for expanding tools and determinants of controlling in the socio-ecological and economic space of entrepreneurship. The maximum possible amount of organized information data is substantiated. It considers the individual features of the management accounting model for decision-making to form the determinants of controlling development with the probability of turning it into a strategic resource aimed at ensuring a stable business, taking into account socio-environmental and economic factors. The model of development of the innovative theory of the administrative account from a position of meaningful enrichment is presented. It is proved that the subject of management accounting with an innovative aspect is the process of managing transaction and innovation costs, which strengthen the development strategy of business entities. Indicators of management accounting, which is formed into a three-component part of business developmentsocial, environmental, economic -as a basis for an integrated assessment of the level of activity of entities in a particular area or industry. A detailed veil of monetary and natural innovative components of management accounting with a focus on the past and future is presented. The intellectual resource and its derivative benefit -intellectual rent is proposed to study in the plane of the philosophy of human-centeredness and with an emphasis on professional knowledge in time, which is obtained by a person. The method of controlling effectiveness is substantiated, which forms a synergistic effect of interaction of functional components of controlling and coherence of their goals.

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Section: Results Of Discussionmentioning

confidence: 99%

Innovative Paradigm of Management Accounting and Development of Controlling in the Entrepreneurship

Sakun¹,

Perevozova²,

Kartashova³

et al. 2021

ujaf

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show abstract

“…If the information submitted is not timely, then the information will lose value in decision making (Chamberlin et al, 2018). Timely information will also help managers in controlling the uncertainty of the work environment (Hariyanti et al, 2021). Valid information will also help managers in determining the appropriate performance measurement method and be able to determine the policy of making a reward system that is in accordance with the workload felt by human resources at Dr. Iskak Hospital, Tulungagung.…”

Section: Discussionmentioning

confidence: 99%

Management Accounting Information Systems, Performance Measurement Methods and Reward Systems in Influencing Managerial Performance

Jatmiko

2022

Int. J. on Social Sci, Econ and Art

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The problem that is the indication of management accounting information system policies, performance measurement methods, and reward systems that are less effective, so that they are felt to affect managerial performance. The number of samples obtained from the total population in as many as 32 people. Data analysis techniques using validity and reliability tests, multiple linear regression tests, t tests and F tests. The results of the research carried out obtained that partially the application of management accounting information systems to managerial performance. The performance measurement method has a positive and significant effect on managerial performance. The reward system has a positive and significant effect on managerial performance. Simultaneously the application of management accounting information systems, performance measurement methods and reward systems have an effect on managerial performance with a significant value of F 0.001 < sig. 0.05. Management should always pay attention to the development of the systems implemented, including the application of management accounting information systems, performance measurement methods and reward systems in order to achieve the effectiveness of managerial performance.

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“…Semangat dan dorongan yang diberikan pemimpin sangat membantu Badan Usaha desa ini dalam kinerja manajerial agar potensi yang ada di masyarakat bisa berkembang di pasar bisnis. Hasil ini sejalan dengan penelitian (Hariyanti et al, 2021;Susmadiana et al, 2021). Hal ini juga dipengaruhi oleh kematangan masa kerja dari Ketua BUMDes tersebut yang relatif singkat sehingga akan terpacu dan memiliki semangat juang yang tinggi untuk mencapai target kinerja yang diharapkan masyarakat.…”

Section: Pembahasanunclassified

Gaya Kepemimpinan dan Motivasi Kerja Pada Badan Usaha Milik Desa Kabupaten Bengkalis

Yani¹,

Sari²,

Fitrios³

2023

jesya

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Badan Usaha Milik Desa merupakan instrumen pendayagunaan ekonomi lokal dengan berbagai macam jenis potensi desa. Tujuan Badan Usaha Milik Desa dalam Peraturan Menteri Desa Pembangunan Daerah Tertinggal dan Transmigrasi Nomor 4 tahun 2015 adalah meningkatkan perekonomian desa, meningkatkan usaha masyarakat dalam pengelolaan potensi ekonomi desa. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh gaya kepemimpinan transformasional terhadap kinerja manajerial dengan mediasi motivasi kerja. Sebanyak 74 ketua Badan Usaha Milik Desa yang tersebar di 11 Kecamatan di Wilayah Kabupaten Bengkalis Provinsi Riau dijadikan sampel dalam penelitian ini dari total 90 Badan Usaha Milik Desa. Hasil Penelitian berhasil membuktikan bahwa dalam konteks badan usaha milik desa, gaya kepemimpinan transformasional berpengaruh positif dan signifikan terhadap motivasi kerja dan kinerja manajerial. Selain itu juga motivasi kerja mampu memediasi pengaruh gaya kepemimpinan transformasional terhadap kinerja manajerial sehingga peran ketua badan usaha milik desa sangat penting untuk pencapaian kinerja dalam memberikan inspirasi dan mendorong motivasi dan semangat dalam mencapai tujuan yang disepakati bersama.

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Pluriform Motivation as Moderation of Budget Participation Relationship towards Managerial Performance (Empirical Study on Manufacturing Industry in Indonesia)

Cited by 10 publications

References 0 publications

Innovative Paradigm of Management Accounting and Development of Controlling in the Entrepreneurship

Innovative Paradigm of Management Accounting and Development of Controlling in the Entrepreneurship

Management Accounting Information Systems, Performance Measurement Methods and Reward Systems in Influencing Managerial Performance

Gaya Kepemimpinan dan Motivasi Kerja Pada Badan Usaha Milik Desa Kabupaten Bengkalis

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