The Influence of Management Accounting Information System Characteristics, Decentralization, and Budgetary Participation on Managerial Performance at PT. Sinar Supermarket in Surabaya
Keywords:
management accounting information systems, decentralization, budget participation, managerial performanceAbstract
This research aims to analyze the influence of management accounting information system characteristics, decentralization, and participation in budget preparation on managerial performance at PT. Sinar Supermarket in Surabaya. This research uses a quantitative approach with an explanatory research design. Data was obtained through distributing questionnaires to managers in various divisions of PT. Sinar Supermarket. The data analysis technique used is multiple linear regression to test the influence of the independent variable on the dependent variable with the SPSS version 16 program. The conclusion of this study provides evidence that the characteristics of management accounting system information, decentralization, and participation in budget preparation play an important role in improving managerial performance. Therefore, companies are advised to pay attention to these factors in planning and implementing managerial strategies to increase operational effectiveness and efficiency.
Downloads
References
Almadury, S. W., & Pratama, D. P. A. (2025). Strategi Optimalisasi Pelanggan Berbasis Ekonomi Perilaku dalam Meningkatkan Omzet Penjualan Kosmetik Salyta Store. Journal of Education and Research (JEDARR), 4(1), 27–43.
Arifin, S., Pratama, D. P. A., & Utomo, P. (2023). Pengantar Statistika: Teori dan Metode Ekonomi Terapan. Surabaya: CV. Pena Jaya Pers.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19.(cet. 5). Semarang: Badan Penerbit UNDIP Semarang.
Gujarati, D. (2012). Econometrics By Example. McGraw-Hill, USA.
Hidayah, N., & Pratama, D. P. A. (2025). Pengaruh Faktor Strategis Terhadap Kinerja UMKM Jawa Timur Dalam Perspektif Hirarki Kebutuhan Organisasi Maslow. Journal of Education and Research (JEDARR), 4(1), 130–147.
Kavut, S. (2024). Digital Identity Scale: A Validity and Reliability Study. Media Literacy and Academic Research, 7(1), 174–189. https://doi.org/10.34135/mlar-24-01-10
Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. (2020). Digital accounting and the human factor: Theory and practice. ACRN Journal of Finance and Risk Perspectives, 9(1), 78–89. https://doi.org/10.35944/JOFRP.2020.9.1.006
Lutfiati Rohmah, K., Arisudhana, A., & Septa Nurhantoro, T. (2022). The Future of Accounting With Artificial Intelligence: Opportunity And Challenge. International Conference on Information Science and Technology Innovation (ICoSTEC), 1(1), 87–91. https://doi.org/10.35842/icostec.v1i1.5
Mweshi, G. K., & Sakyi, K. (2020). Application of sampling methods for the research design. Archives of Business Research, 8(11), 180–193. https://doi.org/10.14738/abr.811.9042
Nuryadi, & Pratama, D. P. A. (2025). Strategi pemberdayaan masyarakat melalui pemahaman tantangan dan peluang geolokal-geoekonomi. SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan, 9(2), 669–679. https://doi.org/https://doi.org/10.31764/jpmb.v9i2.29623
Nuryadi, Pratama, D. P. A., & Anindiyadewi, N. C. (2025). Shaping a Generation of Young Leaders Based on Quality Education with LDKS Activities in Asriloka Wonosalam Ecotourism Area. Asian Journal of Environmental Research, 2(1), 82–100. https://doi.org/10.69930/ajer.v2i1.322
Nuryadi, Pratama, D. P. A., & Arifin, S. (2024). Increase Service Sales Turnover Through a Digital Marketing Approach: Effective? International Journal of Global Accounting, Management, Education, and Entrepreneurship, 4(2), 231–237. https://doi.org/10.48024/ijgame2.v4i2.142
Pratama, D. P. A., Sakti, N. C., & Listiadi, A. (2022). Pengembangan Media Pembelajaran Interaktif Berbasis Mind Mapping pada Era Pembelajaran Jarak Jauh. Jurnal Pendidikan Ekonomi Undiksha, 14(1), 146–159. https://doi.org/10.23887/jjpe.v14i1.47710
Pratama, D. P. A., & Utomo, P. (2024). Tren Transformasi Pendidikan Ekonomi Terhadap Investasi Pendidikan Berkelanjutan Sebagai Penguatan Sumber Daya Manusia Tahun 2016-2025. Dharma Ekonomi, 31(1), 187–207. https://doi.org/10.59725/de.v31i1.217
Riduwan. (2016). Skala Pengukuran Variabel-Variabel Penelitian. Bandung: Alfabeta.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (25th ed.). Bandung : Alfabeta.
Tagscherer, F., & Carbon, C. C. (2023). Leadership for successful digitalization: A literature review on companies’ internal and external aspects of digitalization. Sustainable Technology and Entrepreneurship, 2(2), 100039. https://doi.org/10.1016/j.stae.2023.100039
Uka, A., & Prendi, A. (2021). Motivation as an indicator of performance and productivity from the perspective of employees. Management and Marketing, 16(3), 268–285. https://doi.org/10.2478/mmcks-2021-0016
Utomo, P., & Pratama, D. P. A. (2024). Penta Helix Model Approach Strategy Towards the Effectiveness of Stunting Reduction Programs in Surabaya City. International Journal of Entrepreneurship and Business Development, 07(05), 978–989.
Yanti, B., Mulyadi, E., Wahiduddin, Hatta Novika, R. G., Da’At Arina, Y. M., Martani, N. S., & Nawan. (2020). Community Knowledge, Attitudes, and Behavior Towards Social Distancing Policy As a Means of Preventing Transmission of Covid-19 in Indonesia. Indonesian Journal of Health Administration, 8(Special Issue), 4–14. https://doi.org/10.20473/jaki.v8i2.2020.4-14
Zaman, K., & Pratama, D. P. A. (2023). Improving The Efficiency Of Payroll And Wage Processes In Surabaya’s Creative Industries: Could Management Accounting Information System Do It? International Journal of Global Accounting, Management, Education, and Entrepreneurship, 4(1), 22–31. Retrieved from https://jurnal.stiepemuda.ac.id/index.php/ijgame2/article/view/87
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Siswohadi, Andrik Gastri Widjatmiko, Ayi Hendriawan, Shafira Aulia Rahma
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
