Comprehensive performance measurement system, procedural fairness and managerial performance

Abstract

The aim of this study is to investigate the role of comprehensive performance measurement systems (CPMS) on managerial performance (MP), which is mediated by procedural fairnes. In order to generate the goal of the study, the researchers conduct a survey study at manufaturing firms. We test our 84 usable data from middle and functional managers of the firms using Sstructural Equation Modelling analysis, in particularly Warp PLS 4.0. The results indicate that CPMS has a significant effect on managerial performance (MP) both directly and indirectly through procedural fairness (PF). This study demonstrates the importance of procedural justice implementation in companies with respect to the application of CPMS.

Performance Improvement of Blud Puskesmas Employees Based on the Reliance on Multiple Performance Measure Through Levers of Control

“…RMPM uses a financial performance measurement system and a non-financial performance measurement system (Lau and Roopnarain, 2014;Susiana et al, 2018;Syofyan et al 2021). It is supported by Permendagri No 79 of 2018 concerning BLUDs explaining that government organizations that implement BLUD financial management are required to measure performance, including financial and service performance, and improve their performance.…”

“…Among them are involving these staff in accounting training and applying a combination of financial and nonfinancial performance measures. This combination of financial and non-financial performance measures is the focus of this research because it is considered capable of influencing the performance of the BLUD Puskesmas employee, as has been done by several previous studies (Speklé and Verbeeten, 2014;Lau, 2015;Shahwan, 2015;Galant and Cadez, 2017;Susiana et al, 2018). The problems above become the underlying reasons for the researcher to determine the impact of combined non-financial and financial performance measures on the performance of BLUD Puskesmas employyees.…”

“…The success of a company reflects the performance of its superiors and subor-dinates. The measures used to evaluate the performance of a company's superiors and subordinates so far have only relied on financial and non-financial performance (Lau and Roopnarain, 2014;Speklé and Verbeeten, 2014;Lau, 2015;Shahwan, 2015;Ghozali and Sulityani, 2016;Galant and Cadez, 2017;Susiana et al, 2018). However, it is still appropriate to implement financial and non-financial performance measurement systems.…”

Pengaruh gaya kepemimpinan struktur inisiasi, subjektif diagnostik, subjektif interaktif terhadap keadilan evaluasi

“…Proses prosedur yang adil dilakukan berdasarkan prinsip -prinsip keadilan dalam organisasi dan melibatkan konsekuensi psikologi dalam proses pengambilan keputusan (Susiana, et al 2018). Hal ini berarti proses evaluasi yang adil dalam suatu organisasi bergantung pada atasan yang menerpan prinsip-prinsip prosedur yang adil di dalam perusahaan.…”

“…Hal ini berarti proses evaluasi yang adil dalam suatu organisasi bergantung pada atasan yang menerpan prinsip-prinsip prosedur yang adil di dalam perusahaan. Karena, penerapan prosedur yang adil mampu mempengaruhi kepuasan dalam bekerja dan perilaku individu dalam suatu perusahaan (Susiana, et al 2018).…”