JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Vol 2, No 4: 2022

Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja perusahaan pada Pembelajaran Organisasi Dan Inovasi Sebagai Variabel Intervening (Studi Kasus Badan Pengkreditan Rakyat Kota Pekan Baru)

Aditya Fadillah (Universitas Islam Negeri Sumatera Utara)
Fadly Abdillah Nafis (Universitas Islam Negeri Sumatera Utara)
Siti Aisyah (Universitas Islam Negeri Sumatera Utara)

Article Info

Publish Date
08 Oct 2022

Abstract

According to Porporato (2006), management control systems are required to exist in companies and other institutions as a very important tool in corporate organizations and institutions in order to create performance from existing human resources to work optimally and overall within a company. The research method used was census sampling, with a small population of less than 30 people who were also sampled in this study. The results of the research are there are several divisions in the management control system, namely the belief system, boundary system, diagnostic control system, and control system that greatly influences the performance of human resources in the company. And a management control system that does not affect the company's performance through innovation but the company's performance through organizational learning and innovation.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Website

Abbrev

JUMSI

Publisher

Universitas Labuhanbatu

Subject

Economics, Econometrics & Finance

Description

JURNAL MANAJEMEN AKUNTANSI (JUMSI) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Labuhanbatu secara berkala 4(empat) kali dalam setahun. Setiap edisi memuat 15 artikel ilmiah. JURNAL MANAJEMEN AKUNTANSI (JUMSI) bertujuan menyebarluaskan hasil penelitian di bidang manajemen (akuntansi, ...