Pengaruh Sistem Akuntansi Manajemen, Komitmen Organisasi, dan Motivasi Terhadap Kinerja Manajerial

2026-03-02T17:37:57+07:00

This study aims to examine the influence of management accounting systems, organizational commitment, and work motivation on managerial performance at Mangano Sushi Sukoharjo. This study employed a quantitative approach with an explanatory research design. The population consisted of 60 employees, all of whom were selected using a census sampling technique. Primary data were collected through a structured questionnaire using a five-point Likert scale and analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests. The findings reveal that management accounting systems and work motivation have a positive and significant effect on managerial performance, whereas organizational commitment does not significantly affect managerial performance. These findings indicate that the availability of relevant information to support managerial decision-making and employees' work motivation are associated with improved managerial performance. This study contributes empirical evidence to the management accounting literature from the perspective of Contingency Theory and provides practical implications for organizations in strengthening management accounting systems and enhancing employee motivation to improve managerial performance.

Analisis Perspektif Keuangan, Pelanggan, Proses Bisnis Internal, Pembelajaran dan Pertumbuhan Terhadap Kinerja Koperasi Konsumen Karyawan RS Kasih Ibu Surakarta dengan Menggunakan Pendekatan Balanced Scorecard

2025-10-30T14:15:34+07:00

This study examines the effect of the four Balanced Scorecard perspectives on the financial performance of the Employee Consumer Cooperative of Kasih Ibu Hospital Surakarta. Using a quantitative explanatory approach, data were collected from 87 cooperative members selected through the Slovin formula and analyzed using multiple linear regression. The results indicate that the financial perspective and internal business process perspective have a significant positive effect on financial performance, whereas the customer perspective and learning and growth perspective do not show a significant effect. The proposed model explains 81.6% of the variation in the cooperative's financial performance. These findings provide additional empirical evidence on the application of the Balanced Scorecard in consumer cooperatives and suggest that financial management and internal business processes remain important considerations for improving cooperative performance.

Jurnal Ilmiah Keuangan Akuntansi Bisnis

Pengaruh Sistem Akuntansi Manajemen, Komitmen Organisasi, dan Motivasi Terhadap Kinerja Manajerial

Analisis Perspektif Keuangan, Pelanggan, Proses Bisnis Internal, Pembelajaran dan Pertumbuhan Terhadap Kinerja Koperasi Konsumen Karyawan RS Kasih Ibu Surakarta dengan Menggunakan Pendekatan Balanced Scorecard