scholarly journals PENGARUH INTENSITAS KOMPETISI PASAR TERHADAP HUBUNGAN ANTARA PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAGEMEN DAN KINERJA UNIT BISNIS DAN KEPUASAN KERJA

2018 ◽  
Vol 9 (3) ◽  
pp. 177-198
Author(s):  
YULIUS KURNIA SUSANTO ◽  
GUDONO GUDONO
Keyword(s):  
Job Satisfaction ◽  
Manufacturing Industry ◽  
Market Competition ◽  
Business Unit ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Business Unit Performance ◽  
Negative Effect ◽  
The Relationship ◽  
Unit Performance

This research examines the moderating effect of the intensity of market competition on the relationship between the usefulness of management accounting systems (MAS) information and business unit performance and job satisfaction. Fifty six business unit managers from manufacturing industry in Java and Sumatera had participated in this research. The collecting data used a questionnaire survey via electronicmail and post. Data were analyzed using a two-way analysis of variance. The results showed that the effects of the usefulness of MAS information on business unit performance and job satisfaction were dependent on the intensity of market competition. Under high levels of the intensity of market competition, the usefulness of sophisticated MAS information had a positive effect on business unit performance and job satisfaction, but under low levels it had a negative effect.

scholarly journals USEFULNESS OF MANAGEMENT ACCOUNTING SYSTEMS INFORMATION AND MARKET COMPETITION ON STRATEGIC BUSINESS UNIT OUTPUT

2018 ◽  
Vol 12 (3) ◽  
pp. 145-160 ◽  
Author(s):  
YULIUS KURNIA SUSANTO
Keyword(s):  
Job Satisfaction ◽  
Management Accounting ◽  
Market Competition ◽  
Business Unit ◽  
Accounting Systems ◽  
Information Characteristic ◽  
Strategic Business Unit ◽  
Management Accounting Systems ◽  
Broad Scope ◽  
The Relationship

The research examines the interaction effect between the intensity of market competition and the usefulness of broad scope and timeliness management accounting systems (MAS) information characteristics on strategic business unit (SBU) performance and job satisfaction. Fifty six SBU managers from manufacturing industry in Java and Sumatra had participated in the research. The collecting data used a questionnaire survey via electronic-mail and post. Data were analyzed using a moderated regression analysis. The results showed that the higher the intensity of market competition, the more positive the relationship between the usefulness of timeliness MAS information characteristic, SBU performance and job satisfaction. On the contrary the effect of the intensity of market competition on the relationship between the usefulness of broad scope MAS information characteristic, SBU performance and job satisfaction was not significant.

scholarly journals Effect of Use of Management Accounting Systems on Competitive Advantages: Business Unit Performance as a Mediator (Study of MSMEs in Palembang City)

2018 ◽  
Vol 1 (01) ◽  
pp. 33-44
Author(s):  
Delfi Panjaitan ◽  
Desy Lesmana ◽  
Mutiara Maimunah
Keyword(s):  
Competitive Advantage ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Accounting System ◽  
Competitive Advantages ◽  
Business Unit ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Business Unit Performance ◽  
Unit Performance

Micro, Small, and Medium Enterprises (MSMEs) are business units managed by community groups and families. SMEs has a strategic role in Indonesia economic development because in addition to contributing to national economic growth it can also absorb large numbers of workers. However, micro, small and medium businesses have a low competitive advantage in the current era of globalization and technology. For this reason, MSMEs need resources that can be managed to win the business competition in Indonesia. One of the most important resources managed in winning the business competition is information resources. This study aims to prove the influence of the use of management accounting systems on competitive advantage, with business performance as a mediator. The data of this study were collected through a survey by distributing questionnaires. The sample in this study was MSMEs scale company in the city of Palembang using the purposive sampling method. Data analysis technique uses path analysis test. Based on data and research results it can be concluded that Business Unit Performance mediates the relationship between Management Accounting Systems and Competitive Advantages.  Keywords: Management Accounting System, Competitive Advantage, and Business Unit Performance

scholarly journals PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA TOTAL QUALITY MANAGEMENT DENGAN KEPUASAN KERJA PADA PERUSAHAAN GO PUBLIK DI BURSA EFEK JAKARTA

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Sri Suranta
Keyword(s):  
Job Satisfaction ◽  
Quality Management ◽  
Total Quality Management ◽  
Leadership Style ◽  
Management Accounting ◽  
Total Quality ◽  
Accounting Systems ◽  
Management Accounting Systems ◽  
Systems Leadership ◽  
The Relationship

The purpose of this research is to examine empirically the effect of management accounting systems and leadership style to the relationship between Total Quality Management (TQM) with job satisfaction. The hypothesis is that there are significant influence of management accounting systems and leadership style to relationship between Total Quality Management (TQM) with job satisfaction. Taken population in this research consists of companies in Indonesian Capital Market Directory (ICMD) year 2004. The samples are middle managers of manufacturing business in ICMD. The hypotheses are examined by moderated regression analysis. Therefore, data must be analyzed by classical assumption, i.e. normality, autocorrelation, and heteroscedasticity. The examination indicated that all variable are valid and reliable. The classical assumption test fulfilled the classical assumption. Results of hypothesis examination indicate that leadership style has effect to the relationship between Total Quality Management (TQM) with job satisfaction. Nevertheless, the effect of management accounting systems to relationship between Total Quality Management (TQM) with job satisfaction is not supported by the research. Keyword: Total Quality Management (TQM), Management Accounting Systems, Leadership Style, Job Satisfaction.

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