Melsa Apsasi, Budi Santoso, Saipul Arni Muhsyaf
Universitas Mataram,
Indonesia
E-mail:
[email protected], [email protected], [email protected]
|
KEYWORDS Broad Scope, Timeliness, Aggregatory,
Integration, Managerial Performance. |
ABSTRACT The characteristics
of the management accounting information system become one of the important
factors in helping to improve managerial performance in an enterprise. This
study aims to analyze the influence of the characteristics of management
accounting information systems in terms of broad scope, timeliness, aggregate, and integration aspects on managerial performance. The object used in
this study is PT POS Indonesia (Persero) in Lombok with a population of 145
employees. The sampling technique uses pusposive sampling which is selected by 110 employees
as respondents based on specified criteria. This research uses quantitative
methods with primary data types. Data collection techniques using
questionnaires. The results showed that of the four characteristics of the
management accounting information system, only from the aspect of timeliness which has a positive
influence on managerial performance while from the broad scope, aggregate, and integration
aspects, it has no influence on
managerial performance. |
INTRODUCTION
The development of
information technology that is increasingly advanced has resulted in the
business environment experiencing very rapid changes where environmental�� changes can�
have an effect on companies to� be
able to make adjustments to these changes considering the increasingly high
business competition and increasingly sophisticated technology� thus encouraging managers to strive to
improve their performance and� be able to
make the most of their resources to achieve good performance to achieve
organizational goals, in order to remain superior in competing both now and in
the future.
To increase
superior competitiveness, companies must be able to� improve their managerial performance
with the� aim of avoiding all risks that
will hinder the� goals� to be achieved. Managerial performance is an activity
that has been carried out as well as possible to improve the work achievements
(successes) of a businessman.� According
to (Anitei & Chraif, 2012) also explains that managerial
performance is used as a measure for performance as well as a predictor measure
of performance especially for effectiveness of performance improvement.
Managerial ability is born from a long process that occurs slowly hammering the
process of observation and learning with the resulting evidence is to see the
extent to which their work team is able to perform optimally. Managerial
performance is arranged hierarchically (Lusia & Lepsinger, (1999),
Lombardo & Eichinger, (2006), Kiel & Lennick,
(2005) where the most important competencies are deep and active
learning competencies because they can produce the right conditions for them to
develop.� In line with the opinion
according to (Laitinen,
2014) that the nature of managerial performance (e.g.
negotiating, recruiting, training, innovating and communicating with managers)
greatly influences the importance of information because each managerial job
has specific information needs and there is no regularity or systematic.
Managerial
performance can also explain how far a manager carries out management functions
based on indicators consisting of planning, investigation, coordination,
supervisory evaluation, staff selection, negotiation and representation (Mahoney et al, 1963). These functions are tools
for the achievement of company goals, so when these functions run effectively
it means that the company's performance is good. In achieving this goal, there
are several factors that can affect managerial performance, basedon
previous research, these factors include: Employeecompetence,
cost control, budget participation, budget feedback, budget evaluation,
government internal control system (Friyanti, 2016),�� Accountability,
clarity of budget goals, budgeting participation (I
Gusti Putu Mira Wianti, Eka
Ardhani Sisdyani, 2016),
Decentralization, characteristics of management accounting information systems,
environmental uncertainty (Erna & Dwi, 2006).
A successful
performance in the company is also supported by the information system used in
doing business. According to Rainer and Cegielski (2011) information systems are activities
that occur such as collecting, processing, storing, analyzing and disseminating
information in order to achieve a goal to support decision making and control
in an organization. The use of contingency theory in this study is that it can
support the effectiveness of the management accounting information system used
by companies where according to Goodhue (1995) states
that the success of a company's information system depends on how the system is
run, the ease of the system for its users, and the use of technology used.
Information systems will influence how organizations make decisions, plan and
organize all parts of the organization, both private organizations and public
sector organizations.
The use of the
characteristics of the management accounting information system in this study
as a system that plays a role in helping to predict the possible consequences
of several alternative actions carried out on various activities such as
planning, controlling, and decision making, so that the characteristics of the
information system have a relationship with managerial performance where the
characteristics of the management accounting information system are useful in
helping managers in� Decision making is
categorized into four properties, namely broad scope, timeliness, aggregation,
and integration. The characteristics of the management accounting information
system available in the organization will be effective if it supports the needs
of information users for decision making (Ajeng and Titiek Suwarti, 2010). The information received by the
manager needs to be selected according to the characteristics that meet the
contribution in the achievement of mananjerial
performance (Firmansyah,
2015).
The importance of
using the Management Accounting Information System I in a company is that it
can provide functions in increasing data accessibility effectively and
efficiently to users, ensuring the availability of quality and skills in
utilizing information systems critically, and being able to develop a more
effective planning process for the company.��
The Grand Theory used in this study is Contingency Theory by supporting
the use of Management Accounting Information System Carcteristic
at PT POS Indonesia (Persero) in Lombok in decision making by assessing
Managerial Performance.
To improvemanagerial performance, manajer
requires a reliable system that is well directed, one of which is the use of a
management accounting information system made in a businesss
to be able to help manajer in carrying out its
duties. According to Jeffrey and Lonnie (2008) management
accounting information system is an application created to help in the process
of a business such as generating information needed by users and can be
presented in the form of an appropriate format that has been determined so as
to produce good and relevant information. According to (Hansen
& Mowen, 2007:429) management accounting
information systems are part of the accounting information system in an
enterprise, in line with (Belkaoui,
2010:4) which explains that the management accounting information system
is a set of human resources and capital in an organization responsible for the
production and dissemination of information that is considered relevant for
internal decision making, thus the management accounting information
system� is an integral part of the
organizational structure and to the process of regulating, motivating,
providing performance measurements, such as the delegation of authority to
communicate goals, participation and information feedback (Jones, 1985).
Kethics
management accounting information system� is implemented,� there are consequences that occur
unexpectedly because in an organizational and social context it is not well
understood by users (Lawrence et al, 1997). Thesuccess or failure of the existence of a management
accounting information system in a company does not only depend on whether or
not a piece of information is applied or the sophistication of supporting
technology used but can also be caused by limited user involvement, lack of planning
and unclear needs for systems that are influenced by advances in information
technology, market competition, organization set up, and management control
system. The management accounting information system aims to provide the
required information, to facilitate supervision and action on the assessment of
the organization for operational activities (Hall,
2011) thus the management accounting information system has a wide scope
that allows managers to obtain the information needed in making successful
economic decisions in the long term (Hoque, 2003). To
overcome the importance of management accounting information systems, this
research focuses on four characteristics of management accounting information
systems, including broad scope, timeliness, aggretation,
and interegration where managers tend to consider
information characteristics useful in the decision-making process (Chenhall and Morris, 1986).
PT POS Indonesia
(Persero) is a State-Owned Enterprise (BUMN) company engaged in logistics,
couriers, courier services and financial transactions. Currently, PT POS
Indonesia is required to have more value in facing increasingly fierce
competition by increasing the development of information, communication, and
technology media so that its network is wider by reaching 4,800 Post office
networks throughout Indonesia and more than 40,000 Postal agents that will
continue to be developed by adjusting to the needs and expectations of the
community in order to be able to maintain its business in the face of competition
from� private companies.
This paper is
structured as follows: in part 2, the author briefly discusses the theory of
information system succes Delone
& McLean, 1992 as one of the theories that support the success and success
of information systems and is followed by discussing the theory of contigency that exists in the theme of management
accounting formulated by Drazin and Van de ven (1985). This
theory is three important approaches in contingency research, namely selection,
interaction, and system. In sections 3 and 4 the authors discuss the
development of hypotheses and research frameworks followed by procedural
methods for analyzing data. In part 5, the author presents the results of the
diagnosis and also the findings of the hypothesis based on the results of
PLS-SEM
RESEARCH METHODS
In this study
there is a design made todetail or explain the method
used. The design usedin this study is quantitative
research methods and primary data types. The population in this study consisted
of 145 employees from each division in the PT. Pos Indonesia (Persero) in
Lombok. The respondents of the study taken from the population, namely a total
of 110 respondents who were selected, were the result of purposive sampling
based on certain criteria or considerations. The data collection method in this
study used the distribution of questionnaires to each respondent directly and
used a 5-point likert cale
calculation.
Table 1
Characteristics of
Respondents
|
No |
Characteristic |
|
Sum |
Presented |
|
1.
|
Gender |
Man |
79 |
70,12% |
|
Woman |
31 |
29,85% |
||
|
Total |
110 |
100% |
||
|
2.
|
Education |
High School |
5 |
1,50% |
|
D1-D3 |
35 |
27,42% |
||
|
S1-S3 |
70 |
71,08% |
||
|
Total |
110 |
100% |
||
|
3. |
Length
of Service |
5-10
years |
7 |
6,62% |
|
11-15
years |
15 |
16.10% |
||
|
16-20
years |
63 |
52,23% |
||
|
≥
20 years |
25 |
25,05% |
||
|
Total |
110 |
100% |
||
|
4. |
Age |
25
years |
10 |
15,76% |
|
26-40
years |
27 |
20,08% |
||
|
41-55
years |
23 |
19,09% |
||
|
≥
56 years old |
50 |
45,07% |
||
|
Total |
110 |
100% |
||
|
5. |
Assignment |
KILLED |
99 |
76,25% |
|
LOTIM |
3 |
7,35% |
||
|
ATTIC |
2 |
3,2% |
||
|
LOBAR |
2 |
3,2% |
||
|
KLU |
4 |
10,00% |
||
|
Total |
110 |
100% |
||
Based on the table
above, it can be seen that the majority of respondents, namely male employees,
were 79 people (70.12%), and the rest were women as many as 31 people (29.85%).
Respondents based on educational background were dominated by S1-S3, namely 70
people (71.08%). Respondents with the old working category were dominated by
16-20 years, namely 63 people (52.23%). Respondents with an age category
dominated by respondents aged ≥ 56 years
as many as 50 people (45.07%), and respondents with an assignment category were
dominated by respondents whose assignment in Mataram
City was 99 people (76.25).
RESULTS AND
DISCUSSION
Output
SEM-PLS
The data
analysis technique of the PLS-based SEM method is that this research uses
Smart-PLS software. The SEM-PLS
measurement method requires two stages to assess the fit model of a study,
these stages are as follows:
Assessing the Outer Model or
Measurement Model
Evaluation of the measurement model or outer model is
carried out to assess the validity and reliability of the model. Outer models
with reflective indicators were evaluated through the validity of convergent ��and discrimination
of latent construct-forming indicators and composite
reliability as well as cronbach alpha for
its block indicator Ghozali (2012:7).
Table
1
Outer
Model Results
|
Variable |
Indicator |
Scale |
Loading Factor |
Statistics T |
AVE/ Nilai T |
CR/VIF |
|
Broad Scope |
B1 B2 B3 B4 |
Formative |
0,811 0,785 0,946 0,937 |
6,256 5,200 7,760 7,697 |
0,761899 |
0,927 |
|
Timeliness |
T1 T2 T3 |
Formative |
0,918 0,952 0,957 |
28,002 35,870 132,254 |
0,900199 |
0,964 |
|
Agregation |
A1 A2 A3 A4 A5 A6 A7 |
Formative
|
0,924 0,884 0,874 0,918 0,878 0,735 0,890 |
3,373 2,929 3,203 3,371 3,182 3,147 3,389 |
0,758838 |
0,956 |
|
Integration |
I1 I2 I3 |
Formative |
0,733 0,945 0,225 |
1,581 1,799 1,520 |
0,493644 |
0,704 |
|
Managerial
Performance |
M1 M2 M3 M4 M5 M6 M7 M8 |
F
formats |
0,688 0,778 0,910 0,766 0,814 0,524 0,910 0,910 |
6,388 6,212 9,085 6,997 7,393 4,541 9,085 9,085 |
0,635822 |
0,931 |
Convergent validity can be seen from the value of loading factor, average variance extracted (AVE) and communality of smartPLS
output, while discrimination validity can be seen from cross loading and will square AVE and correlation between
constructs laten.� From the analysis
output above, it can be seen that the AVE value of all constructs produces a loading factor value of > 0.50, which
means that all construct indicators are valid and meetthe
conditions for convergent validity.
From the output above, it can be seen that the
composite reability value produced by all constructs
is very good, which is above 0.70 so that it can be concluded that all
construct indicators are reliable and meet the reability
test.
Assessing the Inner Model or Structural Model
The assessment of structural models with PLS begins by looking at the
value of R-Squares for each endogenous latent variable as the� predictive power of the structural model as
well as the change in the value of R-Squares
can be used to explain the influence of certain exogenous latent variables on
endogenous latent variables whether they have a substsntive influence. ��The results of the statistical output above show that the R-Square value generated for the managerial performance variable is
0.135, meaning that the influence of the management accounting information
system on managerial performance is 13.5% and the remaining 86.5% is influenced
by variables outside the study.
From the results
of the structural model test output, it can be seen the value of the influence
between the hypothesized variables by using the boothstraping
method to see the relationship between the variables in the study, as for the
value of the influence can be detailed as follows:
Table 2
Final results of
Structural Model Analysis
|
|
Original Sample (O) |
Sample Mean (M) |
Standard Deviation (STDEV) |
Standard Error (STERR) |
T- Statistics |
|
Broad Scope Managerial Performance� |
0,210284 |
0,394806 |
0,511784 |
0,511784 |
0,410884 |
|
Timeliness � Managerial Performance |
0,709889 |
0,414856 |
0,355404 |
0,355404 |
1,997416 |
|
Aggregation �Managerial Performance |
-0,686408 |
-0,221487 |
0,566893 |
0,566893 |
1,210824 |
|
Integration� Managerial Performance |
0,008103 |
-0,375686 |
0,481649 |
0,481649 |
0,016824 |
In this
study, to be able to determine the significance, namely thediliha
t from the T-statistical value of the
exogenous variable. The limit for whether or not to support a hypothesis
proposed is 1.96. So if the value of T-statistic is
less than 1.96 then the hypothesis is rejected, and vice versa if the value of T-statistic is greater than 1.96 then hipotesis is accepted or supported.
From the
results of the structural model test output, it can be seen the collation value
of each item to measure a variable. This value can be seen from the outer loading value which aims to see
the collation value of the item score or indicator with the construction score.
An indicator is considered reliable if it has a correlation value of 0.70 but
in the development stage the correlation is accepted 0.50 Ghozali
(2012:7).
It can be
concluded that from the output�� results,
it shows that of the four variables tested, only the timeliness variable has an influence on managerial performance with
a value that shows above 1.96 that is 1.99 while for the other three variables
it does not show results that usually affect managerial performance because
there are other variables that affect managerial performance besides the� use of the� system�
management accounting information.
Discussion
Based on the
results of research that has been carried out from the four variables used to
see the extent of the influence on managerial performance, namely:� the results of the broad scope variable� which shows that there is no significant
influence on managerial performance where the assessment standard is 1.96 while
the calculation results from the broad
scope� shows a result of 0.41 which
means rejected, because this shows that information coming from inside and
outside the company does not affect the good and bad managerial performance.
The result of the second variable is Timeliness
which shows a result of 1.99 which means it is received, because timeliness in
producing information is needed by managers in carrying out their work. The
result of the third variable is aggregation
with hasil 1.21 which means it is rejected, because
information describing the area of tidan has an
influence on managerial performance. The result of the fourth variable is
integration which shows a result of 0.01 which means it is rejected, because
information that reflects complexity and interdependence has nothing to do with
managerial performance.
CONCLUSION
The
characteristics of a broad scope managementaccounting
information system� (scope)
have no positive effect on managerial performance. Hi this shows that the scope
of information coming from inside or outside the company (economic,
technological, and market factors) does not affect either the managerial
performance in thecompany.
The
characteristics of the management accounting information system timeliness (punctuality)
positively affect managerial performance. This shows that timeliness in
producing information needed by managers in doing their work, the better the
managerial performance in the company.
The
characteristics of themanagement aggregation accounting
inform system do not have a positive influence on managerial performance. This
shows that information that provides clarity about a manager's area of
responsibility in the company has no effect on managerial performance.
The
characteristics of the informa systemsi
accounting management integration do not have a positive influence on
managerial performance. This shows that information that reflects complexity
and interdependence between one part and another has no influence on managerial
performance.
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Copyright holders:
Melsa Apsasi,
Budi Santoso, Saipul Arni Muhsyaf (2023)
First publication right:
Devotion - Journal of Research and Community Service
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