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Monday, April 26, 2010

PERFORMANCE MEASUREMENT SYSTEM (SISTEM PENGUKURAN KINERJA)


PERFORMANCE MEASUREMENT SYSTEM EFFECT ON THE ROLE CLARITY, AND PERFORMANCE OF PSYCHOLOGICAL EMPOWERMENT MANAGERIAL (APPROACH Partial least square)
(RESEARCH MANAGER TO MANUFACTURING COMPANY IN CENTRAL JAVA)

SYAIFUL RAHMAN
Universitas Tanjungpura Pontianak
H. MUHAMMAD NASIR
Universitas Diponegoro Semarang
Hj. Rr SRI HANDAYANI
Universitas Diponegoro Semarang

ABSTRACT


This study examines the influences of Performance Measurement System to Role Clarity, Psychological Empowerment and Managerial Performance. Continuing research by Hall (2004), as for Becoming an object from this research is Which manufacturing business located in Central Java of Indonesia.

This research represents the empirical test Which random sampling Technics Used in data collection. Were the data collected using a survey of 82 managers from manufacturing production and marketing organizations in Center of Java, Indonesia. Data analysis uses Structural Equation Model (SEM) with the program PLS (Partial Least Square).

Indicate Examination Result of Hypothesis That hypothesis raised from six, only two Accepted hypothesis. Hypothesis is Accepted Hypothesis 1 (there are positive influences Between Performance Measurement System to Managerial Performance) and Hypothesis 3 (there are positive influences Between Psychological Empowerment to Managerial Performance). While Hypothesis 2 (there are no influences Between Performance Measurement System to Psychological Empowerment), Hypothesis 4 (there are no influences Between Performance Measurement System to Role Clarity), Hypothesis 5 (there are no influences Between Role Clarity to Psychological Empowerment), and Hypothesis 6 (there are no influences Between Role Clarity to Managerial Performance) Are Rejected Hypothesis.

Keywords: Performance Measurement Systems, Role Clarity, Psychological Empowerment, Managerial Performance, Structural Equation Models
(SEM), Partial Least Square (PLS).

INTRODUCTION

Basically, the organization is a wealth creator institutions (Wealth-creating Institution). Even in a competitive business environment, companies are required to become an institution multiplier of wealth (Wealth-Multiplying Institution) to the Shareholder of the company. Therefore faced with the challenge of corporate managers to increase shareholder value to the organization. Ability of managers in creating shareholder value need to get special attention, this is related to the performance of managers as managers of the company. The performance of the organization largely influenced the performance of its employees, especially managers. To improve corporate performance, the performance measurement system is needed that can provide relevant information for strategic decision making to managers.

In general, organizational performance measurement firms only focus on the financial standpoint, this removes another point of view of non-financial performance measurement. Non-financial performance measurement can reliably be used to complement the figures of financial performance measurement as an indicator of short-term and long-term performance (Kaplan and Norton, 1996). As an example of non-financial performance measures are customer satisfaction surveys, measurement of market share, the rate of loss of inventory and employee satisfaction surveys. 

Original Title :
PENGARUH SISTEM PENGUKURAN KINERJA TERHADAP KEJELASAN PERAN, PEMBERDAYAAN PSIKOLOGIS DAN KINERJA MANAJERIAL
(PENDEKATAN PARTIAL LEAST SQUARE)
(PENELITIAN TERHADAP MANAJER PERUSAHAAN MANUFAKTUR DI JAWA TENGAH)
* Simposium Nasional Akuntansi 10 - Makassar
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http://www.ziddu.com/download/8509284/AMKP-01.pdf.html

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