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MANAGEMENT ACCOUNTING IN DESIGNING PERFORMANCE EVALUATION AND CONTROL SYSTEMS IN THE HYBRID WORK ERA: IMPLICATIONS FOR PSYCHOLOGICAL SAFETY AND PERCEIVED FAIRNESS Henny Rakhmawati; Bondan Subagyo
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.3685

Abstract

This study explores the role of Adaptive Management Control Systems (AMCS) in enhancing employee performance within hybrid work environments, emphasizing the behavioral factors of perceived fairness and psychological safety. As organizations adapt to remote and hybrid models, management accounting practices must evolve to maintain performance and engagement. This research aims to examine the direct impact of AMCS on performance, the mediating role of fairness perception, and the moderating effect of psychological safety. A quantitative method was employed using a survey of 75 employees working under hybrid arrangements in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that AMCS significantly improves employee performance, both directly and indirectly through perceived fairness. Additionally, psychological safety strengthens the relationship between AMCS and performance. These findings suggest that effective management control in hybrid settings requires attention not only to structure but also to employees’ behavioral and psychological experiences. This study contributes to the development of behaviorally-informed management control systems and offers practical insights for organizations aiming to optimize performance in flexible work environments.
Building Entrepreneurial Capabilities through Co-Creation Multiformat Branding and Omnichannel Marketing Denny Rakhmad Widi Ashari; Sawal Sartono; Bondan Subagyo; Gautama Sastra Waskita; Eko Santoso
ADI Pengabdian Kepada Masyarakat Vol 6 No 2 (2026): ADI Pengabdian Kepada Masyarakat
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/adimas.v6i2.1480

Abstract

Micro, Small, and Medium Enterprises (MSMEs) face increasing challenges in improving their competitiveness in the digital economy, particularly in marketing communication, brand consistency, and digital platform utilization. This community engagement program aimed to strengthen MSMEs’ entrepreneurial and digital marketing capabilities through training in copywriting, multi-format content branding, and omnichannel marketing strategies. The program was conducted at the Integrated Business Service Center (PLUT) of Tulungagung Regency and involved 30 MSMEs supported by Bank Negara Indonesia (BNI) and PLUT from the culinary, coffee, creative industry, service, and retail sectors. The methods included needs assessment, training based on the AIDA (Attention, Interest, Desire, Action), PAS (Problem, Agitate, Solution), dan FAB (Features, Advantages, Benefits). Data were collected through participant observation, documentation, participant-generated outputs, and feedback. The results demonstrated improved understanding of brand identity, persuasive communication, and omnichannel marketing. Participants successfully developed promotional content, marketplace product descriptions, and practical branding plans that could be directly implemented in their businesses. The program effectively enhanced MSMEs’ digital readiness, entrepreneurial capacity, and long term competitiveness in the digital economy