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The Role Management Accounting Information System, and Digital Competencies in Enhancing Managerial Performance Ritonga, Mulkan; Rafika, Mulya; Muti'ah, Rahma; Zufrie
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4223

Abstract

The development of digital technology has resulted in substantial changes to the organization’s management system, including management accounting. Through the use of digital competency moderation and mediation by the management accounting information system, this study seeks to investigate how managerial performance is affected by digital transformation. This work employs a quantitative methodology using the Structural Equation Modeling–Partial Least Squares (SEM–PLS) analysis technique. The 63 respondents in the sample were managers, proprietors, and organizational leaders of occupational work units, businesses, and MSMEs in Labuhanbatu. Data processing results demonstrate that managerial performance is positively and significantly impacted by digital transformation. An efficient information system increases the influence of digital transformation on enhancing management performance, according to the findings, which also indicate that the management accounting information system acts as a partial mediator in the relationship. Furthermore, it has been demonstrated that the relationship between digital transformation and management accounting information systems is moderated by digital competencies, with higher levels of digital capabilities enhancing the efficacy of system implementation. These findings have significant ramifications, as the preparedness of information systems and the digital capabilities of human resources play a major role in how well digital transformation improves managerial performance.
The Influence of Transformational Leadership on Employee Engagement : The Role of Job Satisfaction as Mediating Zufrie; Rizki Syahputra; Alwi Muhammad Adam; Fadzil Hanafi Asnora; Aulia Indra
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 1 No. 1 (2021): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v1i1.2

Abstract

This study aims to determine the effect of transformational leadership on employee engagement by mediating job satisfaction. The research was conducted with a quantitative approach. The data analysis technique used is Structural Equation Modeling (SEM). The research was conducted on the employees of the culinary business in Rantauprapat. 210 questionnaires were distributed and 159 returned. Therefore, the sample in this study was as many as 159 people. The results showed that there was a positive and significant influence between transformational leadership on job satisfaction, there was a positive and significant influence between transformational leadership on employee engagement, and job satisfaction had a positive and significant effect on employee engagement. The results also showed that job satisfaction had an indirect effect on employee engagement. Keywords: transformational leadership, job satisfaction, employee engagement