The Influence Of Management Accounting System On Managerial Performance In The DPRD Of South Sulawesi Province

Afifah Junianti Triyanto; Khadijah Darwin; Indriana

doi:10.55227/ijerfa.v3i1.229

Authors

Afifah Junianti Triyanto Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia
Khadijah Darwin Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia
Indriana Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v3i1.229

Keywords:

Management Accounting System, Managerial Performance.

Abstract

This research aims to determine the influence of the Management Accounting System on Managerial Performance in the DPRD of South Sulawesi Province. The method used in this research is a quantitative method obtained from questionnaires distributed and linked to the problem being studied. The population in this study were employees of the DPRD of South Sulawesi Province. The sample in this study was 100 respondents using the Slovin formula. Data collection was carried out by distributing questionnaires and the data source used was primary data. The research instrument used in this research used the Likert scale method. Data was processed using the IBM SPSS V.25 application. The data analysis technique in this research uses simple linear regression analysis. The research results show that the management accounting system has a positive and significant effect on managerial performance with a significance value of 0.000 (<0.05). So it can be concluded that the management accounting system is the for achieving managerial performance

References

Alfi, Fauzi, Pratiwi, Hanifah, Novianti, & Setya Ning. (2022). Peran dan fungsi akutansi manajemen terhadap perusahaan dagang: pengambilan keputusan, biaya produksi dan penganggaran modal (literature review akutansi manajemen). 2.

Animah, A. (2021). Pengaruh sistem informasi akuntansi manajemen dan ketidakpastian lingkungan terhadap kinerja manajerial. Akbis: Media Riset Akuntansi dan Bisnis, 5(2), 155-171.

Andayani, E., P., & Yusuf, M. (2022). Faktor-Faktor Yang Mempengaruhi Praktik Akuntansi Manajemen Serta Dampaknya Terhadap Kinerja Organisasi Pada Sektor Privat Di Jakarta Factors Affecting Management Accounting Practices And Their Impact On Organizational Performance In The Private Sector In Jakarta.

Gorry, G., & Scott M. Morton. (1971). “Kerangka Kerja Sistem Informasi Manajemen”, Sloan Management Review, Fall, hal. 55–70.

Jusriadi Edi, & Ario. (2020). Evaluasi sistem akuntansi manajemen terhadap kelancaran proses produksi pada pt. Semen bosowa. Jurnal Ilmu Akutansi , Vol.2.

Krismanji, & Y Anni Aryani. (2014). Akuntansi Manajemen Edisi 3, (Yogyakarta : STIM YKPN 2014). 56.

Kurrohman. (2013). Evaluasi penganggaran berbasis kinerja melalui kinerja keuangan yang berbasis value for money di kabupaten/kota di jawa timur. Jurnal Dinamika Akuntansi , Vol 5.

Kasmir. (2018). Manajemen Sumber Daya Manusia (Teori & Praktik). Depok: PT. RAJAGRAFINDO PERSADA.

Kaswan. (2016). Pelatihan dan Pengembangan Untuk Meningkatkan Kinerja SDM. Cimahi: Alfabeta.

Mahoney, Jerdee, & Carroll. (1963). “Development of Managerial Performance: A Research Approach”. Cincinnati: South Western Publishing.

Mulyadi, & Yesika Gunawan. (2016). Pengaruh pengendalian Akuntansi Manajemen terhadap Kinerja Manajerial, Jurnal Akuntansi dan Keuangan, Akuntansi Manajemen Konsep Manfaat dan Rekayasa Edisi 3, (Jakarta : Salemba Empat ) . 02.

Mulyana, Z. T., Christina, V., & Brahmana, S. S. (2017). Pengaruh Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Kompetensi Sumber Daya Manusia Sebagai Variabel Moderating (Studi Pada Universitas Widyatama). Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama.

Novanditya, I., Nugraha, H. S., & Hidayat, W. (2013). Pengukuran Kinerja Perusahaan dengan Menggunakan Pendekatan Balanced Scorecard (Studi Kasus pada CV. Roda Mas Jaya Semarang). Jurnal Ilmu Administrasi Bisnis, 2(4), 61-72.

Putra, D. (2013). Pengaruh akuntabilitas publik dan kejelasan sasaran anggaran terhadap kinerja manajerial Satuan kerja perangkat daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Padang). Jurnal Akuntansi, 1(1).