Pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Pada PT Bank Sulselbar Cabang Utama Makassar
DOI:
https://doi.org/10.56326/access.v3i2.3677Keywords:
Sistem Akuntansi Manajemen, Kinerja Manajerial, Industri Perbankan, Pengambilan Keputusan, Efisiensi OperasionalAbstract
Penelitian bertujuan untuk menganalisis dan membuktikan secara empiris pengaruh sistem akuntansi manajemen terhadap kinerja manajerial pada PT Bank Sulselbar Kantor Cabang Utama Makassar. Fenomena persaingan ketat dalam industri perbankan menuntut setiap institusi untuk memiliki kinerja manajerial yang optimal, di mana sistem akuntansi manajemen menjadi salah satu pilar utama dalam mendukung pengambilan keputusan yang strategis dan efektif. Studi ini mengaplikasikan pendekatan kuantitatif deskriptif, dengan data yang dikumpulkan melalui observasi dan penyebaran kuesioner kepada 25 manajer dan staf terkait di PT Bank Sulselbar. Data yang terkumpul diolah menggunakan perangkat lunak SPSS versi 25, memanfaatkan metode analisis regresi linear sederhana. Hasil analisis regresi mengindikasikan bahwa terdapat hubungan yang positif dan signifikan antara variabel sistem akuntansi manajemen dan kinerja manajerial. Lebih lanjut, temuan penelitian ini menunjukkan bahwa implementasi sistem akuntansi manajemen yang komprehensif dan tepat waktu di PT Bank Sulselbar memberikan kontribusi substansial terhadap peningkatan efektivitas dan efisiensi dalam setiap aktivitas manajerial. Kontribusi positif ini tercermin dari kemampuan manajer dalam merencanakan, mengorganisasikan, memimpin, dan mengendalikan operasional perbankan secara lebih terukur dan terarah. Secara keseluruhan, hasil penelitian ini memperkuat argumen teoritis bahwa sistem akuntansi manajemen bukan sekadar alat pencatat, tetapi merupakan instrumen vital yang memfasilitasi peningkatan kinerja manajerial dalam menghadapi dinamika lingkungan bisnis yang penuh ketidakpastian.
This study aims to analyze and empirically prove the influence of the management accounting system on managerial performance at PT Bank Sulselbar Makassar Main Branch Office. The intense competition in the banking industry forces every institution to possess optimal managerial performance, where the management accounting system stands as a key pillar in supporting strategic and effective decision-making. This study employs a descriptive quantitative approach, with data collected through observation and the distribution of questionnaires to 25 managers and relevant staff at PT Bank Sulselbar. The collected data were processed using SPSS version 25, utilizing the simple linear regression analysis method. The regression analysis results indicate a positive and significant relationship between the management accounting system variable and managerial performance. Furthermore, the findings of this study demonstrate that the implementation of a comprehensive and timely management accounting system at PT Bank Sulselbar makes a substantial contribution to enhancing effectiveness and efficiency in all managerial activities. This positive contribution is reflected in the managers' ability to plan, organize, lead, and control banking operations in a more measurable and directed manner. Overall, these research findings reinforce the theoretical argument that the management accounting system is not merely a recording tool but a vital instrument that facilitates the improvement of managerial performance in facing the uncertain dynamics of the business environment.
References
Al-Fedaghi, S. (t.t.). Conceptual Modeling of Aggregation: an Exploration.
Anindya Nur Arifah, Lisa Nuriyatul Azizah, & Dewi Indriasih. (2022). Pengaruh Penerapan Akuntansi Pertanggungjawaban, Komitmen Organisasi Dan Kompetensi Terhadap Kinerja Manajerial. Manajemen, 2(1), 1–7. https://doi.org/10.51903/manajemen.v2i1.107
Fehrenbacher, D., & Ghio, A. (2023). Data Sources for Predictive Analytics and Decision Making: A Management Perspective. Dalam Handbook of Big Data and Analytics in Accounting and Auditing (hlm. 209–234). Springer Nature Singapore. https://doi.org/10.1007/978-981-19-4460-4_10
Giessner, S. R., Stam, D., Kerschreiter, R., Verboon, D., & Salama, I. (2020). Goal-setting reloaded: The influence of minimal and maximal goal standards on task satisfaction and goal striving after performance feedback. Organizational Behavior and Human Decision Processes, 161, 228–241. https://doi.org/10.1016/j.obhdp.2020.08.004
Gobert, C., Todi, K., Bailly, G., & Oulasvirta, A. (2019). SAM. Companion Proceedings of the 24th International Conference on Intelligent User Interfaces, 75–76. https://doi.org/10.1145/3308557.3308705
Hadianto, A. W., & Djuminah, D. (2023). The Impact of Decentralization, Environmental Uncertainty, and Information Technology on Managerial Performance with Management Accounting System as a Mediator. Journal of Economics, Finance and Accounting Studies, 5(1), 159–171. https://doi.org/10.32996/jefas.2023.5.1.12
Jatmiko, U. (2022). Management Accounting Information Systems, Performance Measurement Methods and Reward Systems in Influencing Managerial Performance. International Journal on Social Science, Economics and Art, 11(4), 180–189. https://doi.org/10.35335/ijosea.v11i4.67
Khanh Tuan, V., & Rajagopal, P. (2022). The mediating effect of the budget process on the performance of small- and medium-sized enterprises in Ho Chi Minh City, Vietnam. Journal of Entrepreneurship, Management and Innovation, 18(1), 65–92. https://doi.org/10.7341/20221813
Korinko, M. (2022). Organization Of Management Accounting In The System Of Managemen Of Enterprises. Intellect XXI, 2, 2022. https://doi.org/10.32782/2415-8801/2022-2.12
Omama Koranteng, F., Iddris, F., Dwomoh, G., & Kofi Dogbe, C. S. (2022). Assessing the moderating role of organizational culture in the relationship between organizational leadership and organizational efficiency in the banking sector. Evidence-based HRM: a Global Forum for Empirical Scholarship, 10(3), 330–346. https://doi.org/10.1108/EBHRM-07-2021-0143
Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45–62. https://doi.org/10.1016/j.mar.2016.02.001
Permana, A., & Ellitan, L. (2020). The Role of Dynamic Capability in Mediating The Effects of Environmental Dynamism and Managerial Capabilities on Firm Performance: a Preliminary Study. Journal of Entrepreneurship & Business, 1(2), 70–83. https://doi.org/10.24123/jeb.v1i2.2870
Prykaziuk, N., & Zahorodniuk, Y. (2022). Modern Approaches To Problem Loan Management In Banks. Black Sea Economic Studies, 73. https://doi.org/10.32843/bses.73-16
Renaud, A., Walsh, I., & Kalika, M. (2016). Is SAM still alive? A bibliometric and interpretive mapping of the strategic alignment research field. The Journal of Strategic Information Systems, 25(2), 75–103. https://doi.org/10.1016/j.jsis.2016.01.002
Saad, D. D. M. Z. bin S. (2018). Impact of Employee Motivation on Work Performance. International Journal of Scientific and Research Publications (IJSRP), 8(3). https://doi.org/10.29322/IJSRP.8.3.2018.p7544
Santhosh, A. (2023). Current Situation and Challenges in Indian Banking Sector. International Journal for Research in Applied Science and Engineering Technology, 11(5), 3360–3363. https://doi.org/10.22214/ijraset.2023.52326
Schallauer, P., Bailer, W., Hofmann, A., & Mörzinger, R. (2009). SAM: an interoperable metadata model for multimodal surveillance applications (B. V. Dasarathy, Ed.; hlm. 73440C). https://doi.org/10.1117/12.818481
Serhan, A. (2020). Development Of Accounting Information Systems And The Barriers Faced In Developing Nations. Business Excellence and Management, 10(2), 84–96. https://doi.org/10.24818/beman/2020.10.2-06
Sudjiman, L. S., & Sudjiman, P. E. (2017). Dampak Karakteristik Sistem Informasi Akuntansi Manajemen Pada Kinerja Manajerial. TeIKa, 7(1), 67–77. https://doi.org/10.36342/teika.v7i1.2217
Sugiyarti, L., & Asmilia, N. (2020). Managerial Performance: The Mediating Role Of Strategy Management Accounting Techniques On Competitive Advantage And Organization Performance. EAJ (Economic and Accounting Journal), 3(2), 80–89. https://doi.org/10.32493/eaj.v3i2.y2020.p80-89
Svetlozarova Nikolova, B. (2023). Integrated Reports in the Field of Tax Control (hlm. 99–118). https://doi.org/10.1007/978-3-031-32126-9_5
Trinh, T. H., & Toan, N. M. (2020). A SAM framework for general equilibrium modeling and economic policy analysis. Cogent Economics & Finance, 8(1), 1829802. https://doi.org/10.1080/23322039.2020.1829802
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Derna La Dewi, Seri Suriani, Thanwain Thanwain
This work is licensed under a Creative Commons Attribution 4.0 International License.
