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Ira Setiawati
Dosen STMIK HIMSYA Semarang
Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN DAN DESENTRALISASI SEBAGAI VARIABEL MODERATING TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR DI KABUPATEN SEMARANG) Achmad Solechan; Ira Setiawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

This research is aimed for investigating the influence of Characteristic of Management Accounting System (MAS) and Decentralization on Managerial Performance at Manufacturing Company in Kabupaten Semarang. Data was gathered from 68 respondents that were chosen using purposive sampling. This research employed regression technique to analyze the obtained data. This research showed that Characteristic of Management Accounting System(MAS) positively influence on Managerial Performance; Decentralization is not influence on Managerial Performance; and then the relationship between Characteristic of Management Accounting System (MAS) and Decentralization is not influence on Managerial Performance.Number Coefficient Determination (Adjusted R Square) equal to 0,812. Matter this means that Characteristic of MAS variable (X1) and Variable Characteristic MAS and Decentralization as Variable Moderating (X1.X2) to Managerial Performance (Y) have contributed to 81,20% in explaining Managerial Performance (Y). While other factors which have an effect on toManagerial Performance have its contribution equal to 18,80%.
PERAN TEKNOLOGI INFORMASI DALAM PENGEMBANGAN SISTEM INFORMASI AKUNTANSI (SIA) SEBAGAI SARANA PENINGKATAN KINERJA PERUSAHAAN Ira Setiawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 2, No 1: Juni 2007
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.2.1.%p

Abstract

Recently, Competitive Advantages is a participated form of organizations to extent the quality, management performance and a business competition strategy. There are many ways to achieave the competitive advantages, one of this is information technology developing. Now, We think that how to create an Information system usefull as a decision making to improve management performance. Accounting Information System (AIS) is one of the oldest Information System and used to calculate and manage of accounting files. We hope that the accounting information can reported accurate and quickly.
Co-Authors Achmad Solechan