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All Journal Reviu Akuntansi, Manajemen, dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Journal of Accounting and Finance Management (JAFM)
Rindu Rika Gamayuni
Universitas Lampung, Lampung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Performance Measurement Systems. Trust to Manager, and Job Satisfaction on Employee Performance Maryani Maryani; Rindu Rika Gamayuni; Fajar Gustiawaty Dewi
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.6451

Abstract

Purpose: This study investigates how Performance Measurement Systems (PMS) influence employee performance in public sector organizations, focusing on the mediating roles of trust in managers and job satisfaction. Methodology/approach: A quantitative survey was conducted among employees of state-owned banks across eight provinces on Sumatra Island in Indonesia. The study used 200 valid responses and tested the hypothesized relationships through Partial Least Squares Structural Equation Modelling (PLS-SEM) using SmartPLS. Results/findings: The results show that PMS significantly and positively impacted employee performance. Trust in managers and job satisfaction partially mediated this relationship, suggesting that PMS enhances performance through both formal controls and strengthens relational trust and work attitudes. Conclusions: The study concludes that PMS improves employee performance not only by providing formal control mechanisms but also by fostering trust and job satisfaction. Limitations: The cross-sectional design and sector-specific focus may limit the generalizability of these findings. Future studies could adopt longitudinal approaches or extend the model to other public sector contexts and emerging economies. Contributions: This study contributes to the public sector management literature by integrating control, trust, and attitudinal perspectives. It provides empirical evidence from an emerging economy and offers insights for public-sector managers on designing PMS that enhance both accountability and employee well-being.
Sistem Informasi Akuntansi Terkomputerisasi dan Task Technology Fit Terhadap Kinerja Keberlanjutan Pada UMKM di Provinsi Lampung Erika Fabiola; Rindu Rika Gamayuni; Chara Pratami Tidespania
Journal of Accounting and Finance Management Vol. 7 No. 2 (2026): Journal of Accounting and Finance Management (May - June 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i2.3237

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi (SIA) terkomputerisasi dan karakteristik tugas terhadap Task-Technology Fit (TTF), serta implikasinya terhadap perceived usefulness dan kinerja keberlanjutan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Provinsi Lampung. Latar belakang penelitian ini didasarkan pada masih rendahnya penerapan sistem informasi akuntansi pada UMKM, khususnya di wilayah semi-urban dan rural, yang berdampak pada rendahnya kualitas pengelolaan keuangan dan kinerja usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pelaku UMKM di Provinsi Lampung. Teknik analisis data yang digunakan adalah Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS), yang meliputi pengujian outer model (validitas dan reliabilitas) serta inner model (pengujian hipotesis). Hasil penelitian menunjukkan bahwa Task-Technology Fit memiliki peran penting dalam meningkatkan perceived usefulness dan kinerja keberlanjutan UMKM. Selain itu, karakteristik tugas terbukti berpengaruh terhadap Task-Technology Fit. Namun, tidak semua hubungan antar variabel menunjukkan pengaruh yang signifikan, yang mengindikasikan bahwa implementasi sistem informasi akuntansi belum sepenuhnya efektif. Hal ini diduga disebabkan oleh adanya ketidaksesuaian antara teknologi yang digunakan dengan kebutuhan tugas serta keterbatasan literasi teknologi pada pelaku UMKM. Penelitian ini memberikan kontribusi teoretis dengan memperkuat relevansi model Task-Technology Fit dalam konteks sistem informasi akuntansi pada UMKM di daerah. Secara praktis, hasil penelitian ini diharapkan dapat menjadi dasar bagi pelaku UMKM, pemerintah daerah, dan pengembang sistem dalam merancang sistem informasi akuntansi yang lebih sesuai dengan kebutuhan pengguna, sehingga mampu meningkatkan kinerja keberlanjutan usaha secara optimal.
Can Interaction of Performance Measurement, Remuneration, and Financial Management System Improve Performance of Indonesian State Universities? Fajar Gustiawaty Dewi; Rindu Rika Gamayuni; Agrianti Komalasari
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 1 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i3.6636

Abstract

Purpose: This study aims to examine whether the interaction between performance measurement, remuneration, and financial management systems can improve the performance of Indonesian state universities within the context of governance reforms and increased institutional autonomy. Methodology: Data were obtained from secondary sources, including archival and observational data of state universities in Indonesia, with financial management statuses of legal entities, public service agencies, and government work units. The sample was selected using purposive sampling, focusing on state universities that published annual reports between 2017-2023 period. Before the Moderated Regression Analysis (MRA) testing, classical assumption tests were conducted to ensure the validity of the model. Results: The findings indicate that performance measurement, remuneration systems, and financial management systems significantly affect state university performance. Conclusions: This study provides empirical evidence that can be utilized for policymaking to enhance the performance of state universities. State universities must strengthen performance measurement systems that include key and additional performance indicators to ensure more comprehensive performance evaluations. Limitations: This study has limitations because several variables were difficult to measure and required the use of categorical measurements. Contributions: This study contributes to the public sector accountability and organizational change literature by proposing a multidimensional framework that integrates performance measurement, remuneration, and financial governance.
Co-Authors Agrianti Komalasari Chara Pratami Tidespania Erika Fabiola Fajar Gustiawaty Dewi Maryani Maryani