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All Journal Jurnal Pendidikan dan Sosial Humaniora
Mhd Muchlisin Lubis
Universitas Muhammadiyah Sumatera Utara
Humanities Education

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Pengaruh Ketidakpastian Lingkungan dan Sistem Pengendalian Manajemen terhadap Kinerja Manajerial di Moderasi Oleh Budaya Organisasi pada Bank Sumut Syariah Mhd Muchlisin Lubis; Widia Astuty; Dahrani Dahrani
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 6 No. 3 (2026): September: Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v6i3.13188

Abstract

Islamic banking plays a strategic role in the economy, yet high non-performing financing ratios highlight the need for improved managerial performance in responding to dynamic business environments. This study aims to examine and analyze the effect of environmental uncertainty and management control systems on managerial performance, with organizational culture acting as a moderating variable at PT Bank Sumut Sharia Business Unit. A quantitative associative approach was employed, involving a population of 72 managerial-level employees. Utilizing saturated sampling, the entire population was taken as the sample. Primary data were collected through Likert-scale questionnaires and analyzed using the Partial Least Square - Structural Equation Model (PLS-SEM) via SmartPLS 3.0 software. The findings demonstrate that environmental uncertainty and management control systems partially have a positive and significant effect on managerial performance. However, the results also reveal that organizational culture does not moderate the effect of both environmental uncertainty and management control systems on managerial performance. The implication of this study suggests that management must continuously enhance adaptive capabilities towards business environmental changes and optimize the effectiveness of formal control systems to foster better strategic decision-making and achieve corporate goals.
Co-Authors Dahrani . Widia Astuty