{"title":"印度尼西亚 PT. BBI 公司管理会计信息系统的实施、绩效衡量系统和奖励制度对管理绩效的影响","authors":"Putri Adeliza Syafira P","doi":"10.53958/mt.v5i2.470","DOIUrl":null,"url":null,"abstract":"Management accounting information systems as systems that play a role in helping predict the possible consequences of several alternative actions taken in various activities such as planning, controlling and decision making are useful in helping managers fulfill their contribution in achieving managerial performance. The performance measurement system shows the relationship between the plans that have been set by the company and the results achieved which will provide information about the achievement of implementing a plan. Reward system as a motivator for employees in realizing company goals. This research aims to find out whether the implementation of a management accounting information system, performance measurement system, and reward system simultaneously influences managerial performance. The approach used is a quantitative approach. The location of this research was carried out at PT. BBI (Boma Bisma Indra) Indonesia whose address is Jalan Pulau Pinang VI-VII, KIM II, Medan, the population in this study were all employees totaling 53 people. The sampling technique used was saturated sampling where the entire population of 53 people was sampled and The data analysis technique used is multiple linear regression analysis. The results of this research are that in this research, the Management Accounting Information System partially has a positive and significant effect on the Managerial Performance of PT BBI (Boma Bisma Indra). In this research, the performance measurement system partially has a positive and significant effect on the managerial performance of PT. BBI (Boma Bisma Indra). In this research, the reward system partially has a positive and significant effect on the managerial performance of PT BBI (Boma Bisma Indra). In this study the independent variables consisting of the management accounting information system, performance measurement system, reward system together influence the performance of PT BBI (Boma Bisma Indra) employees.","PeriodicalId":519511,"journal":{"name":"Maisyatuna","volume":"66 ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Penerapan Sistem Informasi Akuntansi Manajemen, Sistem Pengukuran Kinerja dan Sistem Penghargaan terhadap Kinerja Manajerial pada PT. 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The location of this research was carried out at PT. BBI (Boma Bisma Indra) Indonesia whose address is Jalan Pulau Pinang VI-VII, KIM II, Medan, the population in this study were all employees totaling 53 people. The sampling technique used was saturated sampling where the entire population of 53 people was sampled and The data analysis technique used is multiple linear regression analysis. The results of this research are that in this research, the Management Accounting Information System partially has a positive and significant effect on the Managerial Performance of PT BBI (Boma Bisma Indra). In this research, the performance measurement system partially has a positive and significant effect on the managerial performance of PT. BBI (Boma Bisma Indra). In this research, the reward system partially has a positive and significant effect on the managerial performance of PT BBI (Boma Bisma Indra). 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引用次数: 0
摘要
管理会计信息系统在帮助预测规划、控制和决策等各种活动中采取的若干备选行动可能产生的后果方面发挥着作用,有助于帮助管理人员在实现管理绩效方面做出贡献。绩效衡量系统显示了公司制定的计划与取得的成果之间的关系,这将提供有关计划执行成果的信息。奖励制度是员工实现公司目标的动力。本研究旨在了解管理会计信息系统、绩效衡量系统和奖励制度的实施是否同时影响管理绩效。采用的方法是定量方法。研究地点在 PT.BBI (Boma Bisma Indra) Indonesia 公司进行,其地址为棉兰市 Jalan Pulau Pinang VI-VII, KIM II,研究对象为公司所有员工,共计 53 人。使用的抽样技术是饱和抽样,即对全部 53 人进行抽样,使用的数据分析技术是多元线性回归分析。研究结果表明,管理会计信息系统对 PT BBI(Boma Bisma Indra)公司的管理绩效有积极而显著的影响。在本研究中,绩效衡量系统对 PT.BBI (Boma Bisma Indra)公司的管理绩效产生了积极而重要的影响。在本研究中,奖励制度对 PT.在本研究中,由管理会计信息系统、绩效衡量系统和奖励系统组成的自变量共同影响了 PT BBI (Boma Bisma Indra) 公司员工的绩效。
Pengaruh Penerapan Sistem Informasi Akuntansi Manajemen, Sistem Pengukuran Kinerja dan Sistem Penghargaan terhadap Kinerja Manajerial pada PT. BBI Indonesia
Management accounting information systems as systems that play a role in helping predict the possible consequences of several alternative actions taken in various activities such as planning, controlling and decision making are useful in helping managers fulfill their contribution in achieving managerial performance. The performance measurement system shows the relationship between the plans that have been set by the company and the results achieved which will provide information about the achievement of implementing a plan. Reward system as a motivator for employees in realizing company goals. This research aims to find out whether the implementation of a management accounting information system, performance measurement system, and reward system simultaneously influences managerial performance. The approach used is a quantitative approach. The location of this research was carried out at PT. BBI (Boma Bisma Indra) Indonesia whose address is Jalan Pulau Pinang VI-VII, KIM II, Medan, the population in this study were all employees totaling 53 people. The sampling technique used was saturated sampling where the entire population of 53 people was sampled and The data analysis technique used is multiple linear regression analysis. The results of this research are that in this research, the Management Accounting Information System partially has a positive and significant effect on the Managerial Performance of PT BBI (Boma Bisma Indra). In this research, the performance measurement system partially has a positive and significant effect on the managerial performance of PT. BBI (Boma Bisma Indra). In this research, the reward system partially has a positive and significant effect on the managerial performance of PT BBI (Boma Bisma Indra). In this study the independent variables consisting of the management accounting information system, performance measurement system, reward system together influence the performance of PT BBI (Boma Bisma Indra) employees.