PENGARUH SENTRALISASI, PENGENDALIAN DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP EFEKTIVITAS KINERJA PENGURUS UNIT PENGELOLA KEGIATAN
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
Keywords: centralization,
control, management accounting systems, the effectiveness of performance
Penulis: Imam Wilia Kusuma,
Bambang Setiaji
Kode Jurnal: jpmanajemendd100154
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