PENGARUH DESENTRALISASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA TOKO KOMPUTER DI KOTA TEGAL

Abstract

With the development of technology today, it encourages people to flock to buy computer equipment to support their daily work and also to meet the current lifestyle. And one of the cities that is currently growing is the city of Tegal, which will begin to implement Information Technology in all sectors so that it is hoped that the city of Tegal can become one of the smart cities.
This study aims to (1) see the partial effect of decentralization on the performance of managers at computer stores in Tegal City, (2) to determine the partial effect of the management accounting system on the performance of managers at computer stores in Tegal City, and (3) to determine the simultaneous effect of decentralization and management accounting systems on computer stores in Tegal.
This study uses a correlational associative method. Where the population used in this study are all employees involved, namely in the fields of marketing, administration, technicians, warehouses, and managers who supervise several employees at computer stores in Tegal City. The sampling technique uses the total sampling method. Based on the criteria that have been set, there are 50 computer store employees in Tegal City.
This study uses dependent variables, namely manager performance and independent variables, which include decentralization (X1) and management accounting systems (X25). Data collection techniques used in this study are literature studies, documentation, and questionnaires. Data analysis techniques using classical assumption tests, multiple linear regression analysis, determination coefficient tests, and hypothesis testing using t-tests and F-tests. The findings obtained: (1) Decentralization has a significant partial influence on the performance of computer store managers in Tegal City, (2) SAM has a high partial influence on the performance of managers in computer stores in Tegal City. (3) Decentralization and management accounting systems have a high simultaneous influence on the performance of managers in computer stores in Tegal City.