PENGARUH DESENTRALISASI TERHADAP ADAPTASI, KETERLIBATAN DAN AKSEPTANSI DALAM IMPLEMENTASI SISTEM AKUNTANSI MANAJEMEN INOVATIF DAN DAMPAKNYA TERHADAP KEPUASAN PENGGUNA DAN KINERJA ORGANISASI (Studi Pada Perusahaan Tekstil dan Garmen) (original) (raw)

Indonesian Journal of Economics and Busines, 2011

Abstract

At this time, the use of traditional management accounting techniques such as traditional product costing is not meeting user needs with a variety of reasons (Askarany, 2007). In particular, it has been claimed that traditional management accounting techniques are unable to satisfy the users of such techniques in terms of providing them with timely and detailed information. In contrast the implementation of innovative management accounting techniques such as ABC, Target Costing, JIT, and others believed to be a strategy to encourage the provision of capabilities to reduce cost and improve product quality, process flexibility, and build relationships "supplier-customer" and ultimately improve performance (Mia dan Lanita, 2008). The purpose of this study is to examine influence of the decentralization, adaptation, user’s involvement on innovation management accounting system implementation and its impact on users satisfaction and organization performance conducted among Textile and Garment manufacturing companies in West Java, DKI Jakarta, and Banten provinces. This research used descriptive survey and explained survey method. The data used of this study are primary data collected through questionneres. The respondent of this study involved production manager Textile and Garment companies who implemented the innovative management accounting.. This study used the Structural Equation Model with Partial Least Squares software package to test the 5 hypothesis. Based on data collected from the company production manager of textile and garment, this study shows that decentralization significantly affect the acceptance of innovative management accounting implementation through the involvement of users when the system is implemented. Acceptance of management accounting systems implementation improved user satisfaction and organizational performance.

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