Naben, Martinus Eli (2021) Pengaruh kejelasan sasaran anggaran, ketepatan pelaporan dan kualitas sistem informasi terhadap efektivitas sistem pengendalian manajemen (studi pada Yayasan Mardi Wiyata). Masters thesis, Program Pascasarjana Universitas Merdeka Malang.

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Abstract

Every organization needs an effective Management Control System. An effective and professional Management Control System will be able to control and motivate the resources itself so that it can increase operational effectiveness, support organizational strategy and support the creativity of each individual to work professionally in order to achieve goals. One of the tools of the Management Control System is the preparation of a budget because the budget is a determinant of whether long-term or short-term planning is implemented in an organization. The implementation of the budget which is right on target can only be seen from the financial reports that are submitted on time. Reports that are submitted on time are very important for organizational leaders in responding and resolving any events or problems that occur on time. Timely submission of financial reports needs to be supported by an adequate information system. With adequate information technology, all information data including financial information is easily accessible by users for control and supervision to improve the effectiveness of an institution's performance.
This study aims to find out the effect of clarity of budget targets, accuracy of reporting and quality of information systems on the effectiveness of the management control system at the Mardi Wiyata Foundation. Data collection used by survey and distributing questionnaires to 42 respondents. The results of this study indicate that the clarity of budget targets and the quality of information systems have a significant positive effect on the effectiveness of the management control system, while the accuracy of reporting variables does not affect the effectiveness of the management control system.

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