Peran Budaya Organisasi Terhadap Praktik Akuntansi Manajerial

Authors

  • Rahma Alia Universitas Islam Negeri Sumatera Utara, Indonesia
  • Aidil Hanafiah Universitas Islam Negeri Sumatera Utara, Indonesia
  • Bagas Anggi Winata Universitas Islam Negeri Sumatera Utara, Indonesia

DOI:

https://doi.org/10.57235/hemat.v2i1.5311

Keywords:

Budaya Organisasi, Akuntansi Manajerial, Pengambilan Keputusan Kepemimpinan, Kinerja Organisasi

Abstract

Budaya organisasi memiliki peran strategis dalam memengaruhi penerapan praktik akuntansi manajerial yang efekti dan efesienf. Akuntansi manajerial berfungsi sebagai sistem informasi untuk mendukung pengambilan keputusan strategis, perencanaan, pengendalian, dan pengelolaan sumber daya dalam organisasi atau perusahaan. Penelitian ini bertujuan untuk menganalisis peran budaya organisasi terhadap implementasi praktik akuntansi manajerial dengan menyoroti dimensi-dimensi budaya organisasi seperti nilai, norma, kepemimpinan, kebiasaan kerja, dan pola komunikasi.Melalui metode studi literatur dan analisis konseptual, penelitian ini mengungkapkan bahwa peran budaya organisasi yang adaptif, kolaboratif, dan inovatif cenderung memperkuat penerapan akuntansi manajerial. . Sebaliknya, budaya organisasi yang kaku, birokratis, dan kurang adaptif dapat menghambat proses pengelolaan informasi, menurunkan kualitas pengambilan keputusan, dan mengurangi efektivitas akuntansi manajerial. Faktor-faktor seperti dukungan kepemimpinan, keterlibatan karyawan, dan keberanian dalam menghadapi perubahan menjadi elemen kunci dalam membangun budaya yang mendukung akuntansi manajerial. Sebaliknya, budaya organisasi yang kaku dan birokratis dapat menghambat proses pengelolaan informasi, sehingga menurunkan kualitas pengambilan keputusan strategis.Hasil penelitian ini menunjukkan bahwa keselarasan antara budaya organisasi dan praktik akuntansi manajerial sangat penting dalam menghadapi tantangan bisnis yang kompleks. Pemimpin organisasi perlu membangun lingkungan kerja yang mendukung transparansi, akuntabilitas, dan pemberdayaan karyawan untuk menciptakan budaya organisasi yang kondusif. Dengan demikian, integrasi antara budaya organisasi yang kuat dan sistem akuntansi manajerial yang efektif dan efesien dapat meningkatkan kinerja organisasi dan daya saing di pasar global. 

Downloads

Download data is not yet available.

References

Ahrens, T., & Chapman, C. S. (2007). Management accounting as practice. Accounting, Organizations and Society, 32(1-2), 1–27. https://doi.org/10.1016/j.aos.2006.09.013

Berry, A. J., Broadbent, J., & Otley, D. (2005). Management control: Theories, issues, and performance. Palgrave Macmillan

Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127–168. https://doi.org/10.1016/S0361-3682(01)00027-7

Dent, J. F. (1991). Accounting and organizational cultures: A field study of the emergence of a new organizational reality. Accounting, Organizations and Society, 16(8), 705–732. https://doi.org/10.1016/0361-3682(91)90021-6

Duh, P. D., Yen, G. C., Yen, W. J., Wang, B. S., & Chang, L. W. (2004). Effects of pu-erh tea on oxidative damage and nitric oxide scavenging. Journal of Agricultural and Food Chemistry, 52(26), 8169-8176.

Fahruddin, F., Nurgiansah, T., Setiawan, V., & Saefudin, A. (2024). Quantitative Measures of Engagement in History Classes: Analyzing the Efficacy of Interactive Pedagogies. SAR Journal (2619-9955), 7(3).

Fahruroji, A., Firdaus, A., & Rinda, R. T. K. (2018). Budaya Perusahaan Dan Kompensasi Berpengaruh Terhadap Kinerja Karyawan. Manager: Jurnal Ilmu Manajemen, 1(1), 101-117.

Flamholtz, E. G., Das, T. K., & Tsui, A. S. (1985). Toward an integrative framework of organizational control. Accounting, Organizations and Society, 10(1), 35–50. https://doi.org/10.1016/0361-3682(85)90030-3

Ghoshal, S., & Bartlett, C. A. (1997). The individualized corporation: A fundamentally new approach to management. Harper Business.

Hidayah, M. N., & Nurgiansah, T. H. (2024). Partisipasi Politik Dan Warga Negara Sebagai Makhluk Hukum Di Indonesia. Sosial Khatulistiwa: Jurnal Pendidikan IPS, 4(1), 55-60.

Hofstede, G. (2011). Dimensionalizing Cultures: The Hofstede Model in Context. Online Readings in Psychology and Culture, 2(1). https://doi.org/10.9707/2307-0919.1014

Kanama, C., Raffiq, F., Chrystiano, L., Nizam, K., & Nurgiansah, T. H. (2024). Politik Pertahanan Nasional Indonesia. HELIUM: Journal of Health Education Law Information and Humanities, 1(1), 26-35.

Leach-Lopez, M., null, null, null, null, & null, null. (2007). Budget Participation, Job Performance, Job Satisfaction, and Yadda, Yadda, Yadda ... Journal of Business and Leadership. https://doi.org/10.58809/jzrr5505

Maher, Michael., Stickney, C. P. ., & Weil, R. L. . (2008). Managerial accounting : an introduction to concepts, methods, and uses. Thomson/South-Western.

Miller, D. A., Chemla, D. S., Damen, T. C., Gossard, A. C., Wiegmann, W., Wood, T. H., & Burrus, C. A. (1984). Band-edge electroabsorption in quantum well structures: The quantum-confined Stark effect. Physical Review Letters, 53(22), 2173.

Nurrohman, R., Nugroho, F. R., Tiastiwi, U. N., & Nurgiansah, T. H. (2024). Analisis Permasalahan Penerapan Demokrasi dan Prospek Perbaikannya di Indonesia. HELIUM: Journal of Health Education Law Information and Humanities, 1(1), 9-20.

Nusantara, C., & Nurgiansah, T. H. (2023). Upaya Meningkatkan Prestasi Belajar Dengan Model Pembelajaran Multipel Representasi. JLEB: Journal of Law, Education and Business, 1(1), 16-22.

Parker, L. D. (2000). Controlling the unmanageable: International research on management control. Accounting, Auditing & Accountability Journal, 13(4), 566–598. https://doi.org/10.1108/09513570010353793

Ridwansyah, M. N., Salsabila, A., Damayanti, P. A., & Nurgiansah, T. H. (2024). Peran Penting Diplomasi Untuk Meningkatkan Ketahanan Nasional. REAL: Journal of Religion Education Accounting and Law, 1(1), 16-20.

Robbins, S., Judge, T. A., Millett, B., & Boyle, M. (2013). Organisational behaviour. Pearson Higher Education AU.

Schein, E. H. (1976). INCREASING ORGANIZATIONAL EFFECTIVENESS THROUGH BETTER HUMAN RESOURCES PLANNING AND DEVELOPMENT Increasing Organizational Effectiveness Through Better Human Resource Planning and Development.

Setiawan, M. J. (2001). Sistem Perencanaan dan Pengendalian Manajemen. Yogyakarta: Aditya Media.

Subekti, I., Nurrunnisaq, N., Cahyo, S. A., & Nurgiansah, T. H. (2024). Pengaruh Politik Nasional pada Lingkup Perguruan Tinggi. REAL: Journal of Religion Education Accounting and Law, 1(1), 13-15.

Thorne, J. H., Cameron, D., & Quinn, J. F. (2006). A conservation design for the central coast of California and the evaluation of mountain lion as an umbrella species. Natural Areas Journal, 26(2), 137–148. https://doi.org/10.3375/0885-8608(2006)26[137:ACDFTC]2.0.CO;2

Trompenaars, F., & Hampden-Turner, C. (1997). Riding the waves of culture: Understanding cultural diversity in business. Nicholas Brealey Publishing.

Tsui, A. B. (2001). Classroom interaction. The Cambridge guide to teaching English to speakers of other languages, 120-125.

Van der Stede, W. A. (2003). The effect of national culture on management control and incentive system design in multi-business firms: Evidence of intracorporate isomorphism. European Accounting Review, 12(2), 263–285. https://doi.org/10.1080/0963818031000087842

Yusuf, M. H., Aji, R. G., Amalia, S., & Nurgiansah, T. H. (2024). Kasus Ambalat Sebagai Tantangan Ketahanan Nasional Bagi Indonesia. HELIUM: Journal of Health Education Law Information and Humanities, 1(1), 36-40.

Zahra, Z. A., Zhafir, R. S. D., Mandayusdi, C. R. P., Aprial, H., & Nurgiansah, T. H. (2024). Transformasi Sosial: Peran Penting Kesetaraan Gender Dalam Pencapaian Hak Asasi Manusia. SMASH: Journal of Social Management Sains and Health, 1(1), 12-16.

Zahran, A. M., Putratama, F., Pamungkas, R. A., & Nurgiansah, T. H. (2024). Demokrasi dan Keterbukaan Informasi: Pentingnya Transparansi Dalam Sistem Demokrasi. REAL: Journal of Religion Education Accounting and Law, 1(1), 21-25.

Downloads

Published

2025-01-29

How to Cite

Alia, R., Hanafiah, A., & Winata, B. A. (2025). Peran Budaya Organisasi Terhadap Praktik Akuntansi Manajerial. Journal of Humanities Education Management Accounting and Transportation, 2(1), 884–895. https://doi.org/10.57235/hemat.v2i1.5311

Issue

Vol. 2 No. 1 (2025): Februari 2025

Section

Articles

Citation Check

License

  1. Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity.
  2. Authors dont transfer or license the copyright of publishing to HEMAT: Journal of Humanities Education Management Accounting and Transportation Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases.
  3. Authors hereby dont agree to transfer a copyright for publishing to HEMAT: Journal of Humanities Education Management Accounting and Transportation a Publisher of the manuscript. 
  4. Authors reserve the following: 
    1. all proprietary rights other than copyright such as patent rights; 
    2. the right to use all or part of this article in future works of our own such as in books and lectures;
    3. use for presentation in a meeting or conference and distributing copies to attendees; 
    4. use for internal training by author's company;
    5. distribution to colleagues for their research use;
    6. use in a subsequent compilation of the author's works;
    7. inclusion in a thesis or dissertation;
    8. reuse of portions or extracts from the article in other works (with full acknowledgement of final article);
    9. preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and
    10. voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC License.