Purpose This paper aims to analyze the influence of the importance of measures in the performance measurement systems (non-financial and financial) on managerial performance, with interpersonal trust acting as a mediating variable. Design/methodology/approach The research was conducted at the University of Mulawarman by using a questionnaire among students who were the object of the research. Partial least squares were conducted along with Sobel’s test as the mediation test. Findings Interpersonal trust is the mediation effect between financial performance on managerial performance. The positive-marked coefficient indicates that higher financial performance will result in higher managerial performance if it is mediated by interpersonal trust that is also higher. Thus, interpersonal trust acts as a mediation variable of the relationship between financial performance and managerial performance. Practical implications The government should consider formulating a policy that will improve trust among managers, stakeholders and the public. Social implications The implications for managers include: an increase in interpersonal trust by improving the competence, integrity, reliability, openness and honesty and satisfaction in work. Originality/value Location of this study is University of Mulawarman, Samarinda, with student being the object of the study. This is the original of location of study means there has been no previous study research in the same location and of the same model. Originality is also shown in the investigation of interpersonal trust as the mediation variable in relationship between financial performance and non-financial performance on managerial performance.
Abstrak -Penelitian ini menginvestigasi peran sistem pengendalian berbasis levers of control dalam hubungan Antara formulasi strategis dan kinerja UMKM yang ada di Kota Samarinda. Melalui survei yang dilakukan terhadap pimpinan (kontroler) UMKM di Kota samarinda, penelitian ini memberikan bukti tentang peran sistem pengendalian manajemen dalam hubungan antara formulasi steategi dengan kinerja UMKM. Dari 49 respon para pimpinan UMKM yang diolah menggunakan teknik analisis SEM-PLS, hasil penelitian ini memberikan bukti empiris yang menunjukkan bahwa formulasi strategi dalam perencanaan strategis UMKM memiliki hubungan positif dengan kinerja UMKM. Begitu juga hubungan tidak langsung keduanya (mediasi) melalui sistem pengendalian manajemen berbasis Levers of Control (LOC) yang menunjukkan keterdukungan terhadap hipotesis mediasi bahwa ssstem pengendalian manajemen (berbasis LOC) memiliki pengaruh dalam hubungan antara formulasi strategi dengan kinerja UMKM di Kota Samarinda. Dengan kata lain, dapat disimpulkan bahwa sistem pengendalian manajemen mampu meningkatkan peranan formulasi strategi yang berujung pada peningkatan kinerja organsiasi UMKM. Kata Kunciformulasi strategi; levers of control; kinerja organisasi; sistem pengendalian manajemenAbstract-This study investigates the role of levers-of-control (LOC) based controlling system in the strategy formulation and MSME performance relationship in Samarinda. Through a survey conducted on the leadership (controller) of MSMEs in Samarinda City, this study evidenced the role of management control systems in the strategy formulation and MSME performance relationship. Of the 49 responses of MSME leaders, processed using PLS-SEM analysis, this study provided empirical evidence that the strategy formulation had a positive relationship with MSME performance. In addition, the indirect relationship between the two (mediation) through LOC-based management system supported the mediation hypothesis that the LOC-based management control system affects the strategy formulation and MSME performance relationship. In other words, it can be concluded that the management control system can increase the strategy formulation role that leads to MSME performance betterment.
Penelitian ini bertujuan untuk menguji secara empiris pengaruh kebijakan fiskal pemerintah berupa program sunset policy, tax amnesty, dan sanksi pajak serta layanan pajak daring terhadap persepsi kepatuhan pembayaran pajak oleh wajib pajak pribadi. Metode penelitian survei diadopsi dalam penelitian ini untuk mengumpulkan data melalui kuesioner. Pemilihan sampel penelitian dilakukan secara non probabilitas melalui teknik penyampelan simple-random. 104 respon dari wajib pajak pribadi di KPP Pratama Kota Samarinda dikumpulkan dan diolah menggunakan perangkat lunak statistik SPSS 20. Berdasarkan hasil analisis regresi linear berganda, penelitian ini menemukan bahwa seluruh kebijakan fiskal yang diobservasiserta layanan pajak daring dapat mempengaruhi kepatuhan persepsian wajib pajak pribadi untuk membayar pajak mereka. Temuan ini menjadi perluasan bukti empiris bahwa untuk meningkatkan persepsi kepatuhan pembayaran pajak, pemerintah perlu merumuskan danmelaksanakan kebijakan-kebijakan fiskal yang relevan dan menguntungkan bagi wajib pajak. Selain itu, peningkatan mutu pelayanan pajak berbasis daring juga menjadi tumpuan perhatian untuk dikembangkan secara praktis oleh pemerintah. Kata kunci: sunset policy, tax amnesty, sanksi pajak, layanan pajak daring, kepatuhan pajak
This study investigates the role of the degree of importance of using nonfinancial performance measures (in Balanced Scorecard) by superiors for performance evaluation in influencing employee performance through organizational commitment. This study adopted a quantitative research design and conducted a cross-sectional survey by questionnaire to collect responses from 118 local managers in Samarinda, Indonesia. Based on PLS analysis, the results of this study indicate that the use of nonfinancial measures in Balanced Scorecard for performance evaluation is significantly affect employee organizational commitment and directly affect managerial performance through organizational commitment. The results also prove that organizational commitment has a mediation role in the relationship between nonfinancial measures and performance. This study provides valuable insight that the degree of importance of the use of nonfinancial measures by superiors to evaluate performance can improve employee commitment and performance. Practically, the results provide an overview for superiors to be more comprehensive in developing a performance measurement system because the system has a crucial role in influencing employee behavior.
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