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All Journal The Indonesian Accounting Review Reviu Akuntansi, Manajemen, dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen
Fajar Gustiawaty Dewi
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.
The Mediating Role of Tax Compliance in the Relationship Between Carbon Tax and Environmental Performance: A Public Sector Study Nedi Hendri; Fajar Gustiawaty Dewi; Khairudin Khairudin
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5566

Abstract

This study examines the mediating role of tax compliance in the relationship between carbon tax and environmental performance in the public sector of Indonesia. The implementation of carbon tax, aimed at reducing greenhouse gas emissions, faces challenges in Indonesia due to low tax compliance, potentially undermining its effectiveness. A total of 318 participants from public sector organizations in Indonesia were selected using random sampling for this study. Data were collected through an online survey, designed to measure tax compliance, carbon tax, and environmental performance. The results indicate that tax compliance significantly mediates and moderates the relationship between carbon tax and environmental performance, highlighting the importance of improving tax compliance to enhance the effectiveness of carbon tax policies. This study provides empirical evidence on the critical role of tax compliance in maximizing the environmental benefits of carbon taxes in developing countries like Indonesia, where tax culture and enforcement systems are still evolving. The findings contribute to the literature on carbon taxation by emphasizing the need for fostering compliance to ensure the success of environmental tax policies.
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.
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 : 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.
The Mediating Role of Tax Compliance in the Relationship Between Carbon Tax and Environmental Performance: A Public Sector Study Nedi Hendri; Fajar Gustiawaty Dewi; Khairudin Khairudin
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5566

Abstract

This study examines the mediating role of tax compliance in the relationship between carbon tax and environmental performance in the public sector of Indonesia. The implementation of carbon tax, aimed at reducing greenhouse gas emissions, faces challenges in Indonesia due to low tax compliance, potentially undermining its effectiveness. A total of 318 participants from public sector organizations in Indonesia were selected using random sampling for this study. Data were collected through an online survey, designed to measure tax compliance, carbon tax, and environmental performance. The results indicate that tax compliance significantly mediates and moderates the relationship between carbon tax and environmental performance, highlighting the importance of improving tax compliance to enhance the effectiveness of carbon tax policies. This study provides empirical evidence on the critical role of tax compliance in maximizing the environmental benefits of carbon taxes in developing countries like Indonesia, where tax culture and enforcement systems are still evolving. The findings contribute to the literature on carbon taxation by emphasizing the need for fostering compliance to ensure the success of environmental tax policies.
Co-Authors Agrianti Komalasari Khairudin Khairudin Maryani Maryani Nedi Hendri Rindu Rika Gamayuni