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All Journal Jurnal Analisis Bisnis Ekonomi JURNAL MANAJEMEN BISNIS Jurnal Samudra Ekonomi dan Bisnis Procuratio : Jurnal Ilmiah Manajemen Community Empowerment DedikasiMU: Journal of Community Service Borobudur Management Review Borobudur Journal on Legal Services Urecol Journal. Part G: Multidisciplinary Research Prosiding University Research Colloquium Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Innovation, Technology, and Entrepreneurship Journal Jurnal Analisis Bisnis Ekonomi
Rochiyati Murniningsih, Rochiyati
Universitas Muhammadiyah Magelang, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences

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Linking Accounting Information and Internal Controls to Sustainable Performance: Evidence on the Mediating Role of Management Control Systems Sinarasri, Andwiani; Murniningsih, Rochiyati
Jurnal Analisis Bisnis Ekonomi Vol. 22 No. 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v22i2.16489

Abstract

Organizational sustainability is an important issue in the management of Islamic Microfinance Institutions (IMFIs) because these institutions are not only required to achieve economic performance, but also to fulfill social and institutional responsibilities in a sustainable manner. This study examines the influence of the Accounting Information System (AIS), Internal Control System (ICS), and Management Control System (MCS) on Sustainability Performance among 89 IMFIs in Central Java, Indonesia. Data were analyzed using Smart PLS, and the findings reveal that AIS has not been able to support the effectiveness of MCS, thereby failing to contribute to the achievement of sustainability performance. In contrast, ICS has a positive effect on MCS, and MCS mediates the relationship between ICS and sustainability performance. The study concludes that ICS plays a more strategic role than AIS in enhancing sustainability performance within IMFIs. The primary theoretical contribution of this study lies in highlighting the mediating role of MCS in translating the function of ICS as an internal control mechanism into improved sustainability performance outcomes. Practically, this study provides valuable implications for the management of IMFIs by emphasizing the importance of strengthening ICS and developing sustainability-oriented MCS. The findings indicate that improving the quality of supervision, risk management, and integrated performance evaluation can support IMFIs in achieving more sustainable economic, social, and institutional performance. Furthermore, this study emphasizes that the implementation of AIS should be optimized not merely as an administrative tool, but also as a strategic information resource for managerial decision-making processes.
Co-Authors Abdurahman, Refananda Dwintama Andwiani Sinarasri Annisa, Friztina Ashadi Sulthon Aziza Daning Fitrilia Bagiyo Condro Purnomo Bambang Pujiarto Budi Waluyo Cantika Aprilia Wardani Dahli Suhaeli Devi Laeli Putri Dhimas Aziz Nugroho Dimas Riki Romadhon Dzulfikar, Yusuf Rifqi Ega Aldanisa Apriliani Eka Ayu Setyawati Eni Zuhriyah Eni Zuhriyah, Eni Eny Zuhriyah Faza Khusnu Sa'adah Faza Khusu Sa’adah Fitrilia, Aziza Daning Friztina Annisa Fungky Dyan Pertiwi Ghufron, Naufal Hakim, Hary Abdul Hasanah, Ulfah Husni Rakhmawan Fatoni Ibrahim, Muhamad Wahid Ilma Ratnawati Iriana, Rizka Nurul Hidayati Khusnul Ratna Sari Marlina Kurnia Mulato Santosa Mulato Santosa, Mulato Mulato Santoso Naura Nazihah Nazihah, Naura Novi Lili Utami Nugroho Agung Prabowo Nugroho, Dhimas Aziz Nunik Restuti Oesman Raliby Ra’uuf, Syuhada Abdi Rinaldi Maulana Rizka Hidayati Rizka Nurul Hidayati Iriana Rohmah, Rosyida Izzati Rusdjijati, Retno Santoso, Mulato Serli Andreapuspa Setyawati, Eka Ayu Siti Noor khikmah Sofyan Kurniawan Suroto Munahar Titania Ayu Rizqia Titania Ayu Rizqia Triana Fitriastuti Wahyu Anggit Prasetya Zaki Zaki