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dc.contributor.authorImam, Wilia Kusuma
dc.contributor.authorSetiaji, Bambang
dc.date.accessioned2013-04-23T01:58:03Z
dc.date.available2013-04-23T01:58:03Z
dc.date.issued2010-12
dc.identifier.citationAgbejule, Adebayo. 2005. The Relationship between Management Accounting Systems and Perceived Environmental Uncertainty on Managerial Performance: A Research Note. Accounting and Business Research, Vol.15, No.4, pp.295-305. Banker, RD., Gordon, P. dan Dhinu, Srinivasan. 2000. An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Perforamnce Measures. The Accounting Review, Vol.75, No.1, pp.65-92 Baumgartner, Thomas. 2000. Business Marketing: A Cornerstone of Profitable Growth. Ed 2. Dusseldorf Frankfurt: McKinsey & Company, Inc Budiwibowo, Triyono . 2003. Pengaruh Strategik Kompetitif, Motivasi dan Budaya Kerja Terhadap Hubungan Antara Komitmen Organisasi Kepada Karyawan Dengan Kinerja Perusahaan. Simposium Nasional Akuntansi VI. Universitas Mulawarman (UNMUL) Samarinda Chenhall, RH. 2003. Management Control System design within its organizational context. Findings form contingency-based research and directions for future. Accounting, Organization and Society, Vol.28, pp.127-168 Donald, Malcolm. 2002. Strategi Pemasaran: Strategic Marketing Planning. PT. Elex Media Computindo. Jakarta. Ghozali, Imam. 2001. Aplikasi Analisis Multivariate dengan SPSS. Universitas Diponegoro Semarang. Gibson James. L, Ivancevich John M dan Donnely James H, Jr. 1996. Organisasi: Perilaku, Struktur dan Proses. Terjemahan. Jilid 1. Penerbit Binarupa Aksara, Jakarta. Hasan, Ali. 2008. Marketing. Medpress. Jakarta Jermias, Johnny and Gani, Lindawati. 2004. Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness:a fitness landscape approach. Management Accounting Research 15. 179-200 Jonni J Manurung, Adler Haymans Manurung, dan Ferdinand Dehoutman Saragih, 2005, Ekonometrika : Teori dan Aplikasi. Elex Media Komputindo, Jakarta. Kotler dan Keller,. 2009. Manajemen Pemasaran. Erlangga. Jakarta. Mulyadi, 2003. Akuntansi Manajemen: “Konsep, Manfaat dan Rekayasa”. Edisi 3. Salemba Empat. Jakarta Nazzarudin, Ietje. 1998. “Pengaruh Desentralisasi dan Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial”. Jurnal Riset Akuntansi Indonesia. Vol. 1,No. 2,Hal 141-162, Juli Rustiana. 2002. “Pengaruh Sistem Akuntansi Manajemen, Desentralisasi dan Perceived Environmental Uncertainty (PEU) Terhadap Kinerja Manajerial: Three Way Interaction”. Jurnal Riset Ekonomi Dan Manajemen. Vol. 2,No. 2 Hal 70-82, Mei Setiaji, Bambang., 2004, Riset Dengan Pendekatan Kuantitatif. Universitas Muhammadiyah Surakarta. Wursanto, Ig. 2005. Dasar-Dasar Ilmu Organisasi. Penerbit Andi. Yogyakarta. Yulius Kurnia Sutanto dan Gudono. 2007. “pengaruh intensitas kompetisi pasar terhadap hubungan antara penggunaan informasi sistem akuntansi managemen dan kinerja unit bisnis dan kepuasan kerja”. SNA X.Makasar, Julien_US
dc.identifier.issn1411-3422
dc.identifier.urihttp://hdl.handle.net/11617/2890
dc.description.abstractExecutive 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 performanceen_US
dc.publisherlppmumsen_US
dc.subjectcentralizationen_US
dc.subjectcontrolen_US
dc.subjectmanagement accounting systemsen_US
dc.subjectthe effectiveness of performanceen_US
dc.titlePENGARUH SENTRALISASI, PENGENDALIAN DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP EFEKTIVITAS KINERJA PENGURUS UNIT PENGELOLA KEGIATANen_US
dc.typeArticleen_US


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