The Influence of Management Control Systems on Employee Performance from an Islamic Perspective
DOI:
https://doi.org/10.24256/kharaj.v6i1.4970Keywords:
Management Control System, Employee, PerformanceAbstract
The management control system is important to support the optimal performance of a company. This is because the management control system plays a role in controlling individual behavior in the company. There are several factors that influence the management control system, namely external and internal factors. The research method used in this research is quantitative research with the research object being 33 employees of PT United Tractors Tbk Lampung branch. The type of data used is primary data obtained from distributing questionnaires to 28 research samples using purposive sampling technique. The data analysis used is simple linear regression analysis using the SPSS 25 program. The research results show that the management control system has a positive and significant effect on employee performance. Whereas in the Islamic perspective, it encourages a person to pay attention to what he is doing as stated in surah Al-Hasyr verse 18.
References
Abernethy, M. A., & Brownell, P. (1997). Management control systems in research and development organizations: The role of accounting, behavior and personnel controls. Accounting, Organizations and Society, 22(3-4), 233-248.
A. Merchant, K., & A. Van der Stede, W. (2020). Sistem Pengendalian Manajemen (3rd ed.). Salemba Empat.
Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, organizations and society, 29(8), 709-737.
Dennis. (2018). Pengaruh Audit Operasional dan Sistem Pengendalian Manajemen terhadap Kinerja Karyawan (Survei pada PT Graha Pangan Lestari). Jurnal Akutansi, Audit Dan Sistem Informasi Akutansi (Jasa), 1(2).
Galvaro. (2007). Perilaku Organisasi. Sinar Baru Algensindo.
Henri, J. F., & Journeault, M. (2010). Eco-control: The influence of management control systems on environmental and economic performance. Accounting, organizations and society, 35(1), 63-80.
Hutapea, R., & Malau, H. (2022). Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Karyawan pada GMAHK KONFRENS Jawa Kawasan Timur. Jurnal Ilmiah Indonesia, 7(2).
Kallunki, J. P., Laitinen, E. K., & Silvola, H. (2011). Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems, 12(1), 20-39.
Malmi, T., & Brown, D. A. (2008). Management control systems as a package—Opportunities, challenges and research directions. Management accounting research, 19(4), 287-300.
Marginson, D. E. (2002). Management control systems and their effects on strategy formation at middle?management levels: evidence from a UK organization. Strategic management journal, 23(11), 1019-1031.
Langfield-Smith, K. (1997). Management control systems and strategy: a critical review. Accounting, organizations and society, 22(2), 207-232.
Mangkunegara, A. A. A. P. (2000). Manajemen Sumber Daya Manusia Perusahaan. Remaja Rosda Karya.
Pondeville, S., Swaen, V., & De Rongé, Y. (2013). Environmental management control systems: The role of contextual and strategic factors. Management accounting research, 24(4), 317-332.
P., L., & J., L. (1967). Organization and Environment. Irwin.
Pengendalian Manajemen. (n.d.). https://www.djkn.kemenkeu.go.id/kanwil-kalselteng/baca-artikel/14895/Pengendalian-Manajemen-Management-Control-di-Sektor-Publik.html
Ratnasari, R. (2018). Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Karyawan Pada Bank Pembangunan Daerah Kaltimtara Syariah. Digital Repository UMKT, 1–18. https://dspace.umkt.ac.id/handle/463.2017/681
Simons, R. (2019). The role of management control systems in creating competitive advantage: new perspectives. In Management Control Theory (pp. 173-194). Routledge.
Suartana, I. W. (2010). Akuntansi Keperilakuan Teori dan Implementasi (1st ed.). ANDI.
Sugiyono. (2013). Metode Penelitian Bisnis. ALFABETA.
Supriyono. (2015). Sistem Pengendalian Manajemen (1st ed.). BPEE.
Sutrisno, E. (2011). Manajemen Sumber Daya Manusia. Kencana.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2024 Helda Aprilia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
