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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Infestasi Jurnal Bakti Saraswati Bisma: Jurnal Bisnis dan Manajemen International Journal of Community Service Learning Warmadewa Management and Business Journal (WMBJ) JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Dialektika: Jurnal Ekonomi dan Ilmu Sosial Widya Akuntansi dan Keuangan International Journal of Environmental, Sustainability, and Social Science Linguistic Community Services Journal Behavioral Accounting Journal Jurnal Akuntansi Trisakti International Journal of Entrepreneurship and Business Management Asean International Journal of Business Dedication : Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi Warmadewa Community Services: Sustainability Development
Ni Made Rai Juniariani
Universitas Warmadewa
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Integrating Simons’ Levers of Control and Merchant–Van der Stede’s Typology: The Impact of Management Control Systems and Belief Systems on Organizational Performance in Indonesian Traditional Banks Putu Yudha Asteria Putri; Ni Made Rai Juniariani; I Gusti Ayu Ratih Permata Dewi; Andriana; I Gusti Ngurah Agung Kepakisan Mandala; Ardi Gunardi
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.111833

Abstract

New Public Management (NPM) aims to enhance efficiency, effectiveness, and accountability in public sector organizations. In Indonesia, its implementation faces challenges such as bureaucratic resistance, limited oversight, and digital disparities. This study examines how management control systems (MCS)—including personnel, cultural, results, and action controls—affect organizational performance in traditional financial institutions, using the frameworks of Simons’ Levers of Control and Merchant & Van der Stede’s typology. Using survey data from employees and managers of traditional financial institutions in Indonesia, this study applies PLS-SEM to test the direct effects of control systems and the moderating role of belief systems. The findings show that none of the control types significantly influence organizational performance. Personnel and cultural controls tend to function symbolically or procedurally, results controls may trigger stress or unintended behavior, and rigid action controls reduce organizational flexibility. Belief systems strengthen personnel controls but do not significantly moderate the relationship between other control types and performance. These results indicate that standardized MCS frameworks may have limited effectiveness in this context, highlighting the need for more adaptive, value-based, and context-sensitive approaches to improving organizational performance in Indonesia’s public sector.
When Skill Meets System: User Expertise Moderating Accounting Information System Effectiveness and Quality Ni Made Diah Pradnya Dewi; Putu Ngurah Suyatna Yasa; Ni Made Rai Juniariani; I Wayan Kartana
Asean International Journal of Business Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i2.1948

Abstract

Purpose – This study analyzes the effect of Accounting Information System (AIS) effectiveness and AIS quality on organizational performance and examines the moderating role of user expertise in Village Credit Institutions (LPDs) in Badung Regency, Bali. Methodology/approach – The study applied a quantitative explanatory design. A saturated sample of 244 respondents, comprising the chairperson and treasurer of 122 LPDs, was surveyed using five-point Likert-scale questionnaires. Data were analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS. Findings – AIS effectiveness and AIS quality both have positive and significant effects on organizational performance. User expertise significantly strengthens the effects of AIS effectiveness and AIS quality on performance. The model explains 54.3% of the variance in organizational performance, and all four hypotheses are supported. Novelty/value – The study extends the Resource-Based View by demonstrating that organizational performance depends on the synergy between technological resources (AIS) and human resources (user competence), offering practical guidance for LPD managers to invest jointly in system quality and user training.
Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Kadek Supadi; Ni Made Intan Priliandani; Ni Made Rai Juniariani
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7cn71410

Abstract

Abstract: The increasing attention to sustainability issues and the fluctuations in the value of manufacturing companies, despite their continued growth in contribution to the national economy, has led to increased concern. This quantitative study examines how green accounting and environmental performance influence company value among 76 manufacturing firms on the IDX in 2024. Using multiple regression, findings reveal that green accounting holds no significant impact on firm value (p=0.573). Conversely, environmental performance demonstrates a strong positive effect (p=0.000), suggesting that investors prioritize tangible environmental outcomes over accounting disclosures when assessing a company's market worth. Keywords: Green Accounting, Environmental Performance, Company Value.
Co-Authors Agus Darma Yoga Pratama, Agus Darma Anak Agung Bagus Amlayasa Anak Agung Istri Krisna Gangga Dewi Andriana Ardi Gunardi Endra, I Nyoman Hanny Hafiar I Gede Aris Wirawan I Gede Ngurah Sunatha I Gusti Ayu Agung Dian Susanthi I Gusti Ayu Ratih Permata Dewi I Gusti Lanang Putu Tantra I Gusti Ngurah Adi Rajistha I Gusti Ngurah Agung Kepakisan Mandala I Kadek Agus Sumayasa I Made Sudiartana, I Made I Nyoman Endra I Nyoman Kardana I Putu Mega Juli Semara Putra, I Putu Mega Juli Jayawarsa, A.A. Ketut Kadek Supadi Kartana, I Wayan Komang Adi Kurniawan Saputra Made Christin Dwitrayani Made Gede Wirakusuma Mahayana, I Made Astu Mariyatni, Ni Putu Sri Mariyatni, Ni Putu Sri Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Widhiastuti Ni Made Diah Pradnya Dewi Ni Made Intan Priliandani, Ni Made Intan Ni Nengah Seri Ekayani Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Pertama, I Gde Agung Wira PRAMAISWARI, Made Adinda Anugrah Deva Putu Diah Asrida Putu Dian Pradnyanitasari, Putu Dian Putu Ngurah Suyatna Yasa Putu Yudha Asteria Putri Ratna Wardani Sanjaya, I Ketut Puja Wirya Setena, Made Sri Rahayu Damayanti Suindari, Ni Made