Pengaruh Total Quality Management, Motivasi Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pada Pt Sekar Bumi, TBK

Sulijaya, Feliana; Bangun, Nurainun

doi:10.24912/ja.v19i3.90

Cited by 6 publications

(9 citation statements)

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“…Many empirical studies have found that the application of TQM practices can reduce rework and waste, improve product quality, and have a positive impact on company performance (Wayhan & Balderson, 2007;Duh, Hsu, & Huang, 2012). These are in line with the studies on map C which show that TQM practices has a positive effect on organizational performance (Witjaksono, 2012;Pasaribu, 2009;Gunarianto, 2011;Sulijaya, 2015;Munizu et al, 2012).…”

Section: Article Classificationmentioning

confidence: 57%

Mapping the results of management accounting research in Indonesia

Kholis

Kurniawati

2018

JAAI

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During this time, the publication of the management accounting research is still left behind that of financial accounting. Moreover, there is no description of the previous literature about the causes and effects of management accounting practices in Indonesia. This study aims to describe the accounting management practices in Indonesia by mapping the results of empirical research to answer the questions in each study on what is being observed, what is the direction, what is the type of relationship, and to what level the analysis is. The data collection method used is by mapping the theories which are consistent with the empirical study on management accounting. There are 31 articles which are taken from the accredited national journals and can be tracked online from 2005 to 2017. This study shows that the result of management accounting research consists of four maps. These four maps cover the causes and effects of individual level budgeting; causes and effects of subunit and organizational level budgeting; information for planning and control; performance measures and incentives. The maps with absolutely no research result are: the map of management accounting changes, contract and control: micro processes, individual judgments and decisions, management accounting in historical and social context, organizational change and relation of financial and operational reality. Based on the result, it can be concluded that accounting management research in Indonesia is only restricted on certain topics, especially in the topic of information for planning and control.

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Section: Article Classificationmentioning

confidence: 57%

Mapping the results of management accounting research in Indonesia

Kholis

Kurniawati

2018

JAAI

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“…Managerial performance is one factor that can increase organizational effectiveness. According to Mahoney et al in Sulijaya & Bangun (2017) what is meant by managerial performance is the performance of individual members of the organization in managerial activities, including:…”

Section: Managerial Performancementioning

confidence: 99%

Perum Damri Managerial Performance: The Role of Customer Focus and Continuous Improvement

Damayanti

2024

PMAR

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Perum Damri Surabaya is a government-owned company operating in the transportation sector that provides public services. There are five characteristics as main principles that must be fulfilled in the criteria for good public governance as interrelated principles, namely accountability, openness and transparency, compliance with legal regulations, fairness or equality, and commitment. Based on this background, this research aims to prove that customer focus and continuous improvement influence managerial performance at Perum Damri Surabaya. The data population for this research is unit heads, section heads, and sub-section heads in Perum Damri Surabaya, totaling 14 people using a purposive sampling method. The variables used are customer focus and continuous improvement as independent variables, while managerial performance is the dependent variable. Based on multiple linear regression analysis, it is concluded that the customer focus variable has no effect on managerial performance, so the 1st hypothesis of this research, namely the assumption that customer focus affects managerial performance, has not been tested. The continuous improvement variable affects managerial performance, so the second hypothesis of this research is that it is suspected that continuous improvement affects managerial performance.

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“…Sistem pengendalian manajemen ialah proses dan struktur yang tertata secara digunakan untuk mencapai tujuan perusahaan dengan strategi tertentu secara efisien. Unsur-unsur dari sistem pengendalian manajemen meliputi: perencanaan anggaran, alokasi sumber daya, pengukuran, evaluasi, penghargaan atas kinerja, pertanggungjawaban, dan penetapan harga transfer (Sulijaya & Nuraini, 2015…”

Section: Kinerja Manajerialunclassified

Pengaruh Sistem Akuntansi Manajemen Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Pada Pt. Adira Dinamika Multi Finance TBK Kantor Cabang Jayapura

Mus

Ahmad

2021

IJIA

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author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura. The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance

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Pengaruh Total Quality Management, Motivasi Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pada Pt Sekar Bumi, TBK

Cited by 6 publications

References 0 publications

Mapping the results of management accounting research in Indonesia

Mapping the results of management accounting research in Indonesia

Perum Damri Managerial Performance: The Role of Customer Focus and Continuous Improvement

Pengaruh Sistem Akuntansi Manajemen Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Pada Pt. Adira Dinamika Multi Finance TBK Kantor Cabang Jayapura

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