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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Rizqy Aiddha Yuniawati
Universitas Airlangga, Indonesia
Economics, Econometrics & Finance

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Management Accounting Practices for Enhancing Accountability and Efficiency in Human Resource Management Rizqy Aiddha Yuniawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 4 (2026): JIAKES Edisi Agustus 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i4.5274

Abstract

Management accounting practices are increasingly recognized as strategic tools for enhancing the effectiveness of human resource management, particularly in improving accountability and efficiency, which remain critical issues across sectors. This study aims to examine the effect of management accounting practices on accountability and efficiency in human resource management, focusing on the causal relationships among these variables. The research adopts a quantitative approach with an explanatory design, using a questionnaire distributed to 100 respondents consisting of employees and managers involved in human resource and financial functions. Data were analyzed using partial least squares structural equation modeling. The results indicate that management accounting practices have a positive and significant effect on both accountability and efficiency, as reflected in the path coefficients and statistical significance values. These findings suggest that the systematic implementation of management accounting practices enhances transparency, responsibility, and optimal resource utilization in human resource management. This study contributes to the integration of management accounting and human resource management concepts and offers practical implications for developing more accountable and efficient data-driven organizational systems.
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