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| dc.description.abstract | Executive Management Unit (UPK) is expected to remain there and become the
informal micro-credit institutions that can continue to be accessed (used) by the poor
(especially women). UPK current condition and its development will determine the
sustainability of UPK as one of the informal micro-credit institutions in Indonesia. This
is needed for UPK to reach the poor in greater numbers again. The existence and activities
of UPK institutions currently have analyzed whether the future can be developed
microfinance institutions and sustainable so that it can continue to serve the credit
especially for the poor who need it. To improve the effectiveness of institutions such UPK
in managing micro-credit, must be addressed before of the degree of centralization, control,
and management accounting systems, so that as the institutions that manage micro-credit
activities UPK has a strong management fundamentals and accountable. The purpose of
this study was to analyze the influence of centralization, control and management
accounting systems on the effectiveness of the performance of Executive Management
Unit Activity in the district of Boyolali. The population of this research is the managers
who work in office UPK located in Boyolali district, amounting to 16 offices UPK. The
sample in this research is UPK managers who work in offices located in the district UPK
Boyolali with a minimum age 1 year institution, have financial statement data and
complete administration, amounting to 16 Districts. Based on the results obtained by
distributing questionnaires sample size 48 respondents. Methods of data collection using
questionnaires and methods of data analysis using multiple regression analysis. Based
on the results of data analysis can be summarized as follows: centralization but not
significant positive effect on the effectiveness of performance. Means the higher
centralization will further improve the effectiveness of performance. This control has
positive and significant impact on performance effectiveness. Means the better control
will further improve the effectiveness of performance. Management accounting system
has positive and significant impact on performance effectiveness. Means the better the
management accounting system will further enhance the effectiveness of performance. centralization, control, management accounting system jointly significant effect on
performance effectiveness. This control dominant influence on the effectiveness of
performance | en_US |
