Satria, Bangsawan and Yuliansyah, Yuliansyah (2020) The Influence of Islamic Organizatinal Culture on Performace with Management Accounting Systems as Mediating Variable. International Journal of Advanced Science and Technology, 29 (02). pp. 2128-2150. ISSN 2005-4238 IJAST

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Abstract

This study aims to provide empirical evidence about the way in which management accounting systems mediate the relationship between Islamic organizational culture and performance. This research explores Islamic organizational culture in the banking sector to meet the need of an appropriate Islamic cultural design in all aspects of the work environment. The survey was conducted by distributing questionnaires to 589 respondents in Islamic banking. However, there were only 168 returned completed questionnaires that can be considered data, which were analyzed by using smartPLS.The results show that the influence of management accounting system and Islamic organizational culture on firm performance is positive. These results indicate that the companies adopted sophisticated management accounting systems and developed an Islamic-oriented culture that has the chance to win the competition.This study provides knowledge about how important Islamic organizations and sophisticated management accounting are for the improvement of firm performances. Different from previous organizational culture studies, this study discusses organizational culture from the perspective of Islam to meet the need of an appropriate Islamic cultural design in the work environment. The study is limited to such a sample of Islamic commercial bankin a short term, therefore, it is not generalizable for all types of banks in Indonesia. Keywords: Management Accounting Systems, Islamic Organization Culture, Firm performance

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Manajemen
Depositing User: Prof Satria Bangsawan
Date Deposited: 07 Jul 2020 07:52
Last Modified: 07 Jul 2020 07:52
URI: http://repository.lppm.unila.ac.id/id/eprint/23012

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