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All Journal Jurnal Locus Penelitian dan Pengabdian
Sianturi, Agusman
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Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Mathematics

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Pengaruh Management Control Systems dan Leadership Style Terhadap Managerial Performance: Perspektif Akuntansi Manajemen Sianturi, Agusman; Winanda, Deya; Mukhtaruddin , Mukhtaruddin
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 10 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i10.4968

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya Management Control Systems (MCS) dan Leadership Style dalam meningkatkan Managerial Performance, terutama pada organisasi yang menghadapi tekanan kompetitif, kompleksitas lingkungan, serta tuntutan akuntabilitas yang semakin tinggi. Meskipun banyak penelitian telah membahas topik ini, temuan yang tersedia masih beragam dan seringkali tidak konsisten. Oleh karena itu, studi ini bertujuan untuk merangkum, menganalisis, dan mengintegrasikan bukti empiris mengenai hubungan antara MCS, Leadership Style , dan Managerial Performance. Metode penelitian menggunakan Systematic Literature Review (SLR) dengan pendekatan PRISMA, mencakup 90 artikel yang dipublikasikan dalam jurnal bereputasi (Scopus Q1–Q3 dan Sinta 1–4) pada periode 2015–2025. Artikel yang terpilih dianalisis berdasarkan teori yang digunakan, variabel penelitian, metode, serta pola temuan yang dilaporkan. Hasil utama menunjukkan bahwa mayoritas penelitian menemukan hubungan positif antara MCS dan Managerial Performance, terutama melalui dimensi diagnostic, interactive, belief, dan boundary systems. Leadership Style khususnya transformational dan transactional, terbukti memperkuat efektivitas MCS dengan meningkatkan pemanfaatan informasi dan keterlibatan manajer. Secara teoretis, Contingency Theory menjadi kerangka dominan, diikuti oleh Goal Setting Theory, Leadership Theory, Agency Theory, dan Levers of Control. Penelitian ini menegaskan pentingnya kesesuaian desain MCS dan Leadership Style d engan konteks organisasi untuk mendorong Managerial Performance yang optimal.
Mergers and Acquisitions as a Strategic Corporate Restructuring Agenda: Synergies, Risks, and Firm Value Mizvi, Adhiya; Sianturi, Agusman; Mukhtaruddin , Mukhtaruddin
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 3 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i3.5664

Abstract

Background: This study examines the strategic role of Mergers and Acquisitions (M&A) as a corporate restructuring mechanism aimed at generating operational and financial synergies while influencing firm value in the context of global market volatility. Objectives: The primary objective of this study is to provide a comprehensive understanding of the impact of M&A on firm value, by identifying key factors influencing the success or failure of M&A transactions. Specifically, the study aims to explore how synergies are realized, how key risks are managed, and the role of contextual factors in determining M&A outcomes. Methods: Using a Systematic Literature Review (SLR) approach guided by the PRISMA protocol, this research synthesized 75 empirical and conceptual articles indexed in Scopus and SINTA, published between 2020 and 2026. Results: The findings indicate that the effect of M&A on firm value is heterogeneous and highly context-dependent, with outcomes ranging from substantial value creation to persistent value destruction. The success of M&A transactions largely depends on the effective realization of synergies and the management of key risks, including overpayment, post-merger integration failures, agency conflicts, cultural differences, and regulatory complexities in cross- border deals. Theoretically, this study integrates major perspectives, such as the Resource-Based View (RBV), Efficiency Theory, Agency Theory, and Institutional Theory, to provide a multidimensional explanation of restructuring outcomes. Conclusion: The study offers a comprehensive framework to assist managers, investors, and policymakers in designing more sustainable and strategically aligned M&A decisions by balancing synergy objectives with robust risk management and governance mechanisms.
Co-Authors Mizvi, Adhiya Mukhtaruddin , Mukhtaruddin Winanda, Deya