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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Strategi Akuntansi Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Bima Journal : Business, Management and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Management Science and Information Technology (IJMSIT) Journal Of World Science Golden Ratio of Auditing Research East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Economics and Tourism Balance: Jurnal Ekonomi
Sri Trisnaningsih
UPN "VETERAN" JAWA TIMUR
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Journal : Asian Journal of Management Analytics

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The Role of Behavioral Accounting Aspects in Organization Decentralization and Performance Evaluation in Companies in Indonesia Anggiria, Kristanti Srika; Trisnaningsih, Sri
Asian Journal of Management Analytics Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i2.8601

Abstract

Organizational decentralization can increase organizational efficiency and effectiveness, but it can also cause several problems. This research aims to analyze aspects of behavioral accounting that are relevant to organizational decentralization and performance evaluation. This research uses a literature review study technique. The method for collecting data in this research is through literature study. The data that has been collected is then analyzed in three stages, namely data reduction, data presentation, and conclusion. The research results show that the behavioral accounting aspect of decentralization and performance evaluation is a concept that includes human resource management, budget control, and decision making in organizations. Aspects of behavioral accounting in decentralization and performance evaluation include tight budget control, decision-making, employee performance, motivation, decision-making, leadership, reward systems, satisfaction, conflict, and pressure.
Co-Authors Agusta, Tony Amalia Ramadhani, Mesra Amelia, Risca Della Anggiria, Kristanti Srika Anggraini, April Dwi Anthony, Debora Rachelina Putri Aprilisanda, Invony Dwi Ardilla, Alfin Arini, Wirna Sofi Atanti, Della Audina, Herlinda Nia Aulia, Gabrena Septi Azahra, Jasmine Afianda Barreto, Angelica Lena Graça Budiarti, Rindu Reza dan Deddy Dwi Haryadi Dian Puspitasari Donito, Vanne Erna Sulistyowati Failasuf Herman Hendra Ferdiyanto, Jaya Fitri Damayanti Hadi Prayitno, Hadi Hanni Fadhillah Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hidayat, Rovino Achmad Hidayatulloh, Ilham Rachmat Idkhiyah, Nurul Jauharul Makhnun, Intan Mayasari, Eka Miftahul Jannah Mita, Vina Yulia Murdoko, Berta Dwi Mustofa, Alifiah Wulansari Ningrum, Lutfi Silfia Permata, Rika Wahyu Pertiwi Ananda Putri, Devi Pertiwi, Devi Pitaloka, Raci Pratama, Riyan Yoga Priskanodi, Jionike Putra, Klanisto Raka Ramadhani Putri, Habsiah Ramadhani, Rafli Rohmah, Mufidatur Sakti, Mardha Oetasila Septa Dinda Alfia, Famia Sulaiman, Nur Islamiati Syafhira, Reza Taufiqurrahman, Dimas Vicky Vendy Wardani, Sabrina Kusuma Wari, Mega Ardianis Widodo, Condro Widya Wulansari Mustofa, Alifiah