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All Journal Jurnal Riset Akuntansi dan Bisnis Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Holistik Manajemen Jurnal Manajemen Business Management Journal of Artificial Intelligence and Digital Business Cerdika: Jurnal Ilmiah Indonesia Atestasi : Jurnal Ilmiah Akuntansi
Gun Gunawan Rachman
Universitas Langlang Buana, Bandung
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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The Influence of Management Control System Implementation and Work Motivation on Employee Performance Sultan Hidayattulloh; Gun Gunawan Rachman; Uswatun Hasanah
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10702

Abstract

This study aims to analyze the effect This study aims to analyze the effect of management control system implementation and work motivation on employee performance at the West Java Provincial Plantation Office. The implementation of a management control system is a process of controlling organizational activities through strategic planning, performance measurement, risk evaluation, reporting and communication, monitoring and correction, as well as employee participation, while work motivation reflects the internal drive that influences employees’ enthusiasm and responsibility in carrying out their duties. Employee performance is measured based on work quality, work quantity, timeliness, effectiveness, independence, and work commitment. This study used a quantitative method with descriptive and verificative approaches by distributing questionnaires to 42 respondents. The data analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-PLS) to examine the effect of independent variables on the dependent variable. The results showed that management control system implementation and work motivation had a positive and significant effect on employee performance. These findings indicate that improving management control system implementation and work motivation can support employee performance improvement in public sector organizations.
The Role of Management Accounting Information Systems in Mediating Organizational Culture on Managerial Performance in Company X Notary of Bandung City Johannes Triestanto; Gun Gunawan Rachman; Uswatun Hasanah
Cerdika: Jurnal Ilmiah Indonesia Vol. 6 No. 7 (2026): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v6i7.3753

Abstract

Managerial performance refers to the level of success achieved by managers or individuals within an organization in performing managerial functions, responsibilities, and tasks through planning, organizing, controlling, supervising, and decision-making activities to achieve organizational goals effectively and efficiently. This study aims to examine the effect of organizational culture on managerial performance with a management accounting information system as an intervening variable. The research employed a quantitative method with a descriptive and verification approach. The data sources consisted of primary and secondary data. Data were collected through interviews, questionnaires, and observations involving a population of selected respondents comprising accounting and finance staff from several notary offices of Company X in Bandung City, totaling 90 individuals. The sampling technique used was non-probability sampling with a saturated or census sampling approach. The analytical tools applied in this study included SPSS 25 for descriptive analysis and SmartPLS 3 for verification analysis. The measurement model (outer model) was evaluated through convergent validity, discriminant validity, Average Variance Extracted (AVE), composite reliability, and Cronbach’s alpha. The structural model (inner model) was assessed using the coefficient of determination (R²), f-square, and predictive relevance (Q²). The results of this study indicate that organizational culture influences management accounting information systems, management accounting information systems influence managerial performance, and organizational culture influences managerial performance, with management accounting information systems serving as an intervening variable.
Pengaruh Implementasi Sistem Pengendalian Manajemen dan Budaya Organisasi terhadap Kinerja Karyawan di PT Neuronworks Indonesia Rizkia Fawziya; Gun Gunawan Rachman
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9382

Abstract

P Persaingan bisnis yang semakin dinamis menuntut perusahaan untuk mampu mengelola sumber daya manusia secara efektif agar tetap kompetitif dan berkelanjutan. Dalam konteks tersebut, implementasi sistem pengendalian manajemen dan budaya organisasi menjadi dua faktor penting yang diyakini mampu memengaruhi kualitas kinerja karyawan. Sistem pengendalian manajemen berfungsi sebagai mekanisme untuk mengarahkan, mengawasi, serta mengevaluasi aktivitas organisasi agar tetap selaras dengan tujuan perusahaan, sedangkan budaya organisasi berperan membentuk pola perilaku, nilai, dan sikap kerja karyawan dalam menjalankan tugasnya. Penelitian ini bertujuan untuk menganalisis pengaruh implementasi sistem pengendalian manajemen dan budaya organisasi terhadap kinerja karyawan di PT Neuronworks Indonesia. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Populasi penelitian mencakup seluruh karyawan PT Neuronworks Indonesia dengan teknik pengambilan sampel menggunakan probability sampling tipe simple random sampling. Jumlah responden yang terlibat sebanyak 36 karyawan dari berbagai divisi perusahaan. Data diperoleh melalui wawancara, observasi, dan penyebaran kuesioner, kemudian dianalisis menggunakan metode Structural Equation Modeling-Partial Least Square (SEM-PLS) melalui aplikasi SmartPLS versi 4.1.1.8. Hasil penelitian menunjukkan bahwa implementasi sistem pengendalian manajemen berpengaruh positif dan signifikan terhadap kinerja karyawan dengan koefisien jalur sebesar 0,494 dan nilai t-hitung 4,204. Budaya organisasi juga terbukti memberikan pengaruh positif dan signifikan terhadap kinerja karyawan dengan koefisien jalur sebesar 0,332 dan nilai t-hitung 2,884. Kedua variabel secara simultan mampu menjelaskan 51,5% variasi kinerja karyawan. Temuan ini menegaskan bahwa penerapan sistem pengendalian yang efektif dan budaya organisasi yang kuat mampu meningkatkan produktivitas, disiplin, efektivitas, serta komitmen kerja karyawan dalam mencapai tujuan perusahaan.
Co-Authors Ayi Astuti Febrina Wijayanti Johannes Triestanto Joko Saptoro Juniarti, Senny Sri Kania Nurcholisah Muhamad Iqbal Adrian Nur Izatul Makiyah Nurdiyanti, Nurdiyanti Rizkia Fawziya Siska Septiani Sita Nuraeni Sultan Hidayattulloh Uswatun Hasanah Yesa Selfia