Increasing Managerial Performance through The Use of Information Technology and Decentralization Characteristics of the Management Accounting System

Authors

  • Andhika Ligar Hardika Widyatama University Author
  • Andina Nur Fathonah Widyatama University Author
  • Anni Darrini Widyatama University Author
  • Mohd Haizam Mohd Saudi Widyatama University Author

DOI:

https://doi.org/10.61841/p6kg1012

Keywords:

Utilization of information technology, Decentralization, Characteristics of management accounting systems, Managerial performance

Abstract

The purpose of this study is to discuss the use of information technology, decentralization of the characteristics of accounting systems, and managerial management of state-owned enterprises. This type of research uses descriptive verification. The population of all managers of state-owned enterprises in the city of Bandung. Sampling uses a sampling of 68 middle-level managers. The study uses path analysis by processing statistical data using multiple regression analysis. Data were analyzed using IBM SPSS Ver 20. This study found that the use of information technology and decentralization applied to the characteristics of management accounting systems and managerial performance. This research provides insights about top management to improve performance in developing information technology and delegating authority and responsibility to provide solutions to improve managerial performance. 

Downloads

Download data is not yet available.

References

[1] Ardi, B. K. (2013). Pengaruh Kemajuan Teknologi Informasi Terhadap Perkembangan Sistem Informasi Akuntansi. Jurnal Dharma Ekonomi, XX(38), 1–12.

[2] Dwirandra, A. A. N. B. (2007). Pengaruh Interaksi Ketidakpastian Lingkungan, Desentralisasi, Dan Agregat Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial. Jurnal Ilmiah Akuntansi Dan Bisnis, 2(2).

[3] Hakim, A. (2016). Model Struktural Hubungan Teknologi Informasi, Kualitas Informasi dan Kinerja Manajerial Industri Kreatif. Jurnal MIX, VII(1), 83–102.

[4] Hussain, H.I., Abidin, I.S.Z., Ali, A.,& Kamarudin, F. (2018). Debt Maturity and Family Related Directors: Evidence from a Developing Market, Polish Journal of Management Studies, 18 (2), 118 – 134.

[5] Juniarti, & Evelyne. (2003). Akuntansi Manajemen Terhadap Kinerja Manajerial Pada PerusahaanPerusahaan. Jurnal Akuntansi Dan Keuangan, 5(2), 110–122. http://doi.org/https://doi.org/10.9744/jak.5.2.pp.%20110-122

[6] Kurniawan, A., & Nensih, C. (2014). Pengaruh Pemanfaatan Teknologi Informasi Dan Saling Ketergantungan Terhadap Karakteristik Informasi Akuntansi Manajemen Serta Dampaknya Terhadap Kinerja Manajerial. Jurnal STAR, XI(1), 52–67.

[7] Laksmana, A., & Muslichah. (2002). Pengaruh Teknologi Informasi, Saling Ketergantungan, Karakteristik Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial. Jurnal Akuntansi Dan Keuangan, 4(2), 106–125. http://doi.org/http://doi.org/10.9744/jak.4.2.pp.%20106-125

[8] Pechancová, V., Hrbáčková, L., Dvorský, J., Chromjaková, F.,& Stojanovic, A. (2019). Environmental management systems: an effective tool of corporate sustainability. Entrepreneurship and Sustainability Issues, 7(2), 825-841.

[9] Rante, A., Rosidi, & Ali, D. (2014). Sistem Akuntansi Manajemen, Gaya Kepemimpinan, dan Desentralisasi sebagai Determinan Kinerja Manajerial. Jurnal Akuntansi Multiparadigma, 5(1), 56–66. http://doi.org/10.18202/jamal.2014.04.5005

[10] Riyadi, S. (2007). Pengaruh Desentralisasi, Motivasi dan Partisipasi Anggaran Terhadap Kinerja Maajerial Pada Perusahaan manufaktur Yang Terdaftar di Bursa Efek Jakarta. Majalah Ekonomi, XVII(2), 157–180.

[11] Rosdianti, S. (2018). Pengaruh Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Sistem Informasi Akuntansi Manajemen Pada Bank Central Asia. Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 2(3), 65–72.

[12] Saudi, M.H.M., Sinaga, O. & Rospinoedji, D., (2018) The role of tax education in supply chain management: A case of Indonesian supply chain companies.Polish Journal of Management Studies, 18(2), 304-319.

[13] Sekaran, U.& Bougie, R. (2013). Research Methods for Business. A Skill- Building Approach. Sixth Edition, Wiley.

[14] Solechan, A., & Setiawati, I. (2009). Pengaruh Karakteristik Sistem Akuntansi Manajemen dan Desentralisasi Sebagai Variabel Moderating Terhadap Kinerja Manajerial (Studi Empiris Perusahaan Manufaktur di Kabupaten Semarang). Fokus Ekonomi, 4(1), 64–74.

[15] Soobaroyen, T., & Poorundersing, B. (2008). The effectiveness of management accounting systems: Evidence from functional managers in a developing country.Managerial Auditing Journal, 23. http://doi.org/10.1108/02686900810839866

[16] Yazid, H. (2012). Pengaruh Ketidakpastian Tugas dan Desentralisasi terhadap Kinerja Manajerial dengan Sistem Akuntansi Manajemen sebagai Varibale Intervening (Studi pada PT. Gunanusa Utama Fabricators). Jurnal Akuntansi, 1(1), 53–66.

[17] Siddaiah, N., Roshini, T., Sai Krishna, V., Prasanth, G., Likhith, K.Performance analysis of cantilever based bio-sensor for pathogen detection(2018) International Journal of Pharmaceutical Research, 10 (2), pp. 107-109.

[18] Agnes Fonseca Ribeiro Filardi, Vânia Eloisa De Araújo, Yone De Almeida Nascimento, Djenane Ramalho De Oliveira (2017) Use Of Psychotropics In Everyday Life From The Perspective Of Health Professionals And Patients: A Systematic Review. Journal of Critical Reviews, 4 (3), 1-8.

[19] Smita Kishor Puri, Prasanna Vasantrao Habbu, Preeti Venkatrao Kulkarni, and Venkatrao Hanumantrao Kulkarni. "Nitrogen Containing Secondary Metabolites from Endophytes of Medicinal Plants and their Biological/Pharmacological Activities- A Review." Systematic Reviews in Pharmacy 9.1 (2018), 22-30. Print. doi:10.5530/srp.2018.1.5

Downloads

Published

30.04.2020

Issue

Vol. 24 No. 2 (2020): 24 (2) 2020

Section

Articles

License

Copyright (c) 2020 AUTHOR

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

You are free to:

  1. Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
  2. Adapt — remix, transform, and build upon the material for any purpose, even commercially.
  3. The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  1. Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  2. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:

You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .

No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.

How to Cite

Ligar Hardika, A., Nur Fathonah, A., Darrini, A., & Haizam Mohd Saudi, M. (2020). Increasing Managerial Performance through The Use of Information Technology and Decentralization Characteristics of the Management Accounting System. International Journal of Psychosocial Rehabilitation, 24(2), 2752-2756. https://doi.org/10.61841/p6kg1012