PENGARUH TINGKAT SENTRALISASI, PENGENDALIAN DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP EFEKTIVITAS KINERJA PENGURUS UNIT PENGELOLA KEGIATAN (Studi Kasus Pada Program Nasional Pemberdayaan Masyarakat Mandiri Perdesaan di Kabupaten Boyolali)
Executive Management Unit (UPK) is expected to remain there and become the informal micro-credit institutions that can continue to be accessed (used) by the poor (especially women). UPK current condition and its development will determine the sustainability of UPK as one of the informal mi...
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| Format: | Thesis |
| Language: | English English English English English English English English |
| Published: |
2011
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| Subjects: | |
| Online Access: | https://eprints.ums.ac.id/13254/ |
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| Summary: | Executive Management Unit (UPK) is expected to remain there and
become the informal micro-credit institutions that can continue to be accessed
(used) by the poor (especially women). UPK current condition and its
development will determine the sustainability of UPK as one of the informal
micro-credit institutions in Indonesia. This is needed for UPK to reach the poor in
greater numbers again. The existence and activities of UPK institutions currently
have analyzed whether the future can be developed microfinance institutions and
sustainable so that it can continue to serve the credit especially for the poor who
need it. To improve the effectiveness of institutions such UPK in managing
micro-credit, must be addressed before of the degree of centralization, control,
and management accounting systems, so that as the institutions that manage
micro-credit activities UPK has a strong management fundamentals and
accountable. The purpose of this study was to analyze the influence of
centralization, control and management accounting systems on the effectiveness
of the performance of Executive Management Unit Activity in the district of
Boyolali.
The population of this research is the managers who work in office UPK
located in Boyolali district, amounting to 16 offices UPK. The sample in this
research is UPK managers who work in offices located in the district UPK
Boyolali with a minimum age 1 year institution, have financial statement data and
complete administration, amounting to 16 Districts. Based on the results obtained
by distributing questionnaires sample size 48 respondents. Methods of data
collection using questionnaires and methods of data analysis using multiple
regression analysis.
Based on the results of data analysis can be summarized as follows:
centralization but not significant positive effect on the effectiveness of
performance. Means the higher centralization will further improve the
effectiveness of performance. This control has positive and significant impact on performance effectiveness. Means the better control will further improve the
effectiveness of performance. Management accounting system has positive and
significant impact on performance effectiveness. Means the better the
management accounting system will further enhance the effectiveness of
performance. centralization, control, management accounting system jointly
significant effect on performance effectiveness. This control dominant influence |
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