ENHANCING MANAGERIAL PERFORMANCE: THE ROLE OF BUDGET PARTICIPATION AND DIGITAL TECHNOLOGY WITH TRANSFORMATIONAL LEADERSHIP AS A MODERATOR
DOI:
https://doi.org/10.25299/jtb.2025.vol8(1).23919Keywords:
Kinerja Manajerial , Partisipasi Anggaran , Teknologi Digital , Kepemimpinan TranformasionalAbstract
Penelitian ini mengkaji pengaruh partisipasi anggaran dan teknologi digital terhadap kinerja manajerial, dengan kepemimpinan transformasional sebagai variabel moderasi, pada Organisasi Pengelola Zakat (OPZ) di Provinsi Riau. Menggunakan pendekatan kuantitatif dengan metode penelitian eksplanatif, data dikumpulkan dari populasi 26 OPZ melalui kuesioner, formulir cetak, dan wawancara terstruktur yang melibatkan manajer tingkat atas, menengah, dan bawah. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Temuan penelitian mengungkapkan bahwa partisipasi anggaran dan teknologi digital tidak berpengaruh signifikan terhadap kinerja manajerial, dan kepemimpinan transformasional tidak memoderasi hubungan antara partisipasi anggaran dan kinerja manajerial. Namun, kepemimpinan transformasional memoderasi hubungan antara teknologi digital dan kinerja manajerial secara signifikan dan memiliki efek langsung yang sangat signifikan terhadap kinerja manajerial. Selain itu, budaya organisasi secara signifikan mempengaruhi kinerja manajerial. Penelitian ini menekankan pentingnya kepemimpinan transformasional dalam meningkatkan penggunaan teknologi digital untuk meningkatkan efektivitas manajerial dalam pengelolaan zakat. Laporan ini menawarkan rekomendasi praktis bagi OPZ untuk mengoptimalkan partisipasi anggaran dan teknologi digital sekaligus memanfaatkan kepemimpinan transformasional untuk meningkatkan transparansi, akuntabilitas, dan kepercayaan publik, sehingga meningkatkan partisipasi zakat. Temuan ini berkontribusi pada peningkatan kinerja manajerial dan penguatan kepercayaan pada lembaga pengelola zakat.
Downloads
References
Alhasnawi, Mushtaq Yousif., Said, Ridzwana Moh., Daud, Zaidi Mat., & Muhammad, Haslinah. 2023. Enhancing Managerial Performance Through Budget Participation: Insights from a Two-Stage A PLS-SEM and Artificial Neural Network Approach (ANN). Journal of Open Innovation: Technology, Market, and Complexity, 9(4), p. 1-12. DOI: https://doi.org/10.1016/j.joitmc.2023.100161
Amertadewi, Tjokorda Istri Mas., & Dwirandra A. A. N. B. 2013. Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Gaya Kepemimpinan dan Locus of Control sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 4(3), p.550-566.
Amirullah. 2015. Pengantar Manajemen. Mitra Wacana Media. Jakarta.
Astuty, Widia. 2014. An Analysis on the Impact of Participatory Budgeting and Procedural Fairness Toward Manager’s Commitment and Performance. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(4), p. 191–204. DOI: https://doi.org/10.6007/IJARAFMS/v4-i4/1321
Bharadwaj, Anandi., El Sawy, Omar A,. S., Pavlou, Paul A., Venkatraman N. Venkat. 2013. Digital Business Strategy: Toward a Next Generation of Insights. Demystifying Your Business Strategy, 37(2), p. 471–482. DOI: https://doi.org/10.25300/MISQ/2013/37:2.3
Bone, Hamid. 2017. The Effects of Financial and Non-Financial Performances Towards The Managerial Performances With Interpersonal Trust as a Mediation Variable. International Journal of Law and Management, 59(6), p. 1190–1202. DOI: https://doi.org/10.1108/IJLMA-08-2016-0072
Brownell, Peter., & McInnes, James Morrison. 1986. Budgetary Participation, Motivation, and Managerial Performance. Accounting Review, 61(4), p. 587-600.
Donaldson, Lex,. & Davis James H. 1991. Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), p. 49–64. DOI: https://doi.org/10.1177/031289629101600103
Garrison, Ray H., Noreen, Eric W., & Brewer, Peter C. 2013. Akuntansi Manajerial. Salemba Empat. Jakarta.
Ghozali, Imam., & Latan, Hengky. 2015. Konsep, Teknik, Aplikasi Menggunakan Smart PLS 3.0 Untuk Penelitian Empiris. Badan Penerbit Universitas Diponegoro. Semarang.
Grodt, Jonas A. S., Zonatto, Vinicius C. S., Degenhart, Larissa., Piccinin, Yvelise G., & Bianchi, Marcia. 2023. Effects of Resilience And Managerial Attitudes On The Relation Between Participative Budgeting And Managerial Performance. Revista de Administracao Mackenzie, 24(5), p. 1-27. DOI: https://doi.org/10.1590/1678-6971/eramg230285.en
Hair, Josep F., Hult, G. Tomas M., Ringle, Christian M., & Marko, Sarstedt. 2022. A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) 3rd ed. SAGE Publications, Inc. California. DOI: https://doi.org/10.1007/978-3-030-80519-7
Henseler, Jorg., Ringle Christian M., & Marko, Sarstedt. 2015. A New Criterion for Assessing Discriminant Validity in Variance-Based Structural Equation Modeling. Journal of the Academy of Marketing Science, 43(1), p. 115–135. DOI: https://doi.org/10.1007/s11747-014-0403-8
Ilmy M, Nurul., Mus, Abdul Rahman., & Ahmad, Hamzah. 2021. Pengaruh Sistem Akuntansi Manajemen Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Pada PT. Adira Dinamika Multi Finance Tbk Kantor Cabang Jayapura. Invoice : Jurnal Ilmu Akuntansi, 3(1), p. 129–144. DOI: https://doi.org/10.26618/inv.v3i1.4977
Imran, Muhammad., Hameed, Waseem Ul,. & Ul Haque, Adnan. 2018. Influence of Industry 4.0 on The Production and Service Sectors in Pakistan: Evidence from Textile and Logistics Industries. Social Sciences, 7(12), p. 1–21. DOI: https://doi.org/10.3390/socsci7120246
Jensen, Michael., & Meckling, William. 1976. Theory of The Firm: Managerial Behavior, Agency Costs, and Ownership Structure. The Journal of Financial Economics, 3, p. 305–360. DOI: https://doi.org/10.1016/0304-405X(76)90026-X
Juwita, Rukmi., & Adzkhiyah, Mutimmatul. 2017. Internal Control And Organizational Culture in the Improvement of Managerial Performance. Trikonomika, 16(2), p. 68-74. DOI: https://doi.org/10.23969/trikonomika.v16i2.493
Keay, Andrew. 2017. Stewardship Theory: Is Board Accountability Necessary? International Journal of Law and Management, 59(6), p. 1292–1314. DOI: https://doi.org/10.1108/IJLMA-11-2016-0118
Mardiasmo. 2018. Akuntansi Sektor Publik. Andi. Yogyakarta.
Mayarani, Elviera Is., Setyanti, Sri Wahyu Lelly Hana., & Sukarno, Hari. 2021. Pengaruh Partisipasi Penyusunan Anggaran Dan Komitmen Organisasi Terhadap Kinerja Manajerial Dengan Variabel Intervening Budaya Organisasi Pada Pemerintah Kabupaten Bondowoso. Jurnal Akuntansi Dan Pajak, 22(1), p. 277–288. DOI: https://doi.org/10.29040/jap.v22i1.2817
Mousavi, Sayyed Abbas., Hosseini, Seyed Yaghoub., & Hassanpour, Neda. 2015. On the Effects of Organizational Culture on Organizational Performance: An Iranian Experience in State Bank Branches. Iranian Journal of Management Studies, 8(1), p. 97–116.
Mubarik, Muhammad Shujaat., Naghavi, Navaz., Mubarik, Mabashir., Kusi-Sarpong, Simonov., Khan, Sharfuddin Ahmed., Zaman, Syed Imran., & Kazmi, Syed Hasnain Alam. 2021. Resilience and Cleaner Production in Industry 4.0: Role of Supply Chain Mapping and Visibility. Journal of Cleaner Production, 292, p. 1–12. DOI: https://doi.org/10.1016/j.jclepro.2021.126058
Nainggolan, Yohanna Thresia., Devi, Charitin., & Pratiwi, Sulistya Rini. 2023. Analisis Faktor yang Mempengaruhi Kinerja Manajerial dengan Budaya Organisasi sebagai Variabel Moderating. Jurnal Ekonomika, 14(1), p. 1–21. DOI: https://doi.org/10.35334/jek.v14i1.2694
Oduro, Stephen., De Nisco, Alessandro,. & Mainolfi, Giada. 2023. Do Digital Technologies Pay Off? A Meta-Analytic Review of The Digital Technologies/Firm Performance Nexus. Technovation, 128(September), p. 1-20. DOI: https://doi.org/10.1016/j.technovation.2023.102836
Oktaviani., Rona Naula., Ratnawati Nirdukita., & Syafri. 2023. Analisis Pengelolaan Dana Zakat terhadap Pemberdayaan UMKM di Provinsi Riau. Jurnal Tabarru’: Islamic Banking and Finance, 6(2), p. 574–587.
Pratiwi, Aliah., & Rizqi, Reza Muhammad. 2023. The Influence of Budget Preparation Participation on Managerial Performance with Organizational Commitment, Leadership Style and Motivation as Moderating Variables. Jurnal Riset Akuntansi Terpadu, 16(2), p. 175-186. DOI: https://doi.org/10.35448/jrat.v16i2.22134
Prawati, Levana Dhia., & Augustine, Yvonne. 2022. Management Control System, E-Goverment Digital Platform and Job Performance: The Moderating Role of Transformation Leadership. International Journal of Contemporary Accounting, 4(2), p. 169–188. DOI: https://doi.org/10.25105/ijca.v4i2.15494
Riyadh, Hosam Aldem., Nugraheni, Fadhlilah Rahmaningtyas., & Ahmed Mohammaed Ghanim. 2023. Impact of Budget Participation and Leadership Style On Managerial Performance With Organizational Commitment as Intervening Variable. Cogent Business and Management, 10(1), p. 1-25. DOI: https://doi.org/10.1080/23311975.2023.2175440
Sarstedt, Marko., Ringle, Christian M., & Hair, Josep F. 2017. Partial Least Squares Structural Equation Modeling. In Springer international Publishing (Issue September). DOI: https://doi.org/10.1007/978-3-319-05542-8_15-1
Schein, Edgar Henry. 2010. Organizational Culture and Leadership. John Wiley & Sons. San Francisco.
Schillemans, Thomas., & Busuioc, Madanila. 2015. Predicting Public Sector Accountability: From Agency Drift To Forum Drift. Journal of Public Administration Research and Theory, 25(1), p. 191–215. DOI: https://doi.org/10.1093/jopart/muu024
Soleman, Rusman. 2012. Pengaruh Penganggaran Partisipatif terhadap Kinerja Manajerial dengan Budaya Organisasi dan Gaya Kepemimpinan sebagai Variabel Moderating. Jurnal Siasat Bisnis, 16(1), p. 87–105. DOI: https://doi.org/10.20885/jsb.vol16.iss1.art7
Sugiyono. 2019. Metodologi Penelitian Kuantitatif, Kualitatif dan R&D. PT. Alfabeta. Bandung.
Sujarweni, V. Wiratna. 2015. Akuntansi Pengantar. Pustaka Baru Press. Yogyakarta.
Tallon, Paul P., Queiroz, Magno., Coltman Tim., & Sharma, Rajeev. 2019. Information Technology and The Search for Organizational Agility: A Systematic Review with Future Research Possibilities. Journal of Strategic Information Systems, 28(2), p. 218–237. DOI: https://doi.org/10.1016/j.jsis.2018.12.002
Thoha, Miftah. 2013. Perilaku Organisasi: Konsep Dasar dan Aplikasinya. Raja Grafindo Persada. Jakarta.
Usai, Antonio., Fiano, Fabio., Messeni Petruzzelli Antonio Messeni., Paoloni, Paola., Briamonte, Massimiliano Farina., & Orlando, Beatrice. 2021. Unveiling The Impact of The Adoption of Digital Technologies On Firms’ Innovation Performance. Journal of Business Research, 133(May), p. 327–336. DOI: https://doi.org/10.1016/j.jbusres.2021.04.035
Westerman, George., Bonnet, Didier., & McAfee, Ansrew P. 2014. Leading Digital: Turning Technology into Business Transformation. Harvard Business Review Press. Boston.
Yahaya, Rafida., & Segbenya, Moses. 2023. Modelling The Influence of Managerial Competence on Managerial Performance in The Ghanaian Banking Sector. Humanities and Social Sciences Communications, 10(1), p. 1–11. DOI: https://doi.org/10.1057/s41599-023-02384-5
Zonatto, Vinícius Costa da Silva., Nascimento, Juliana Constâncio., Lunardi, Micheli Aparecida., & Degenhart, Larissa. 2020. Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance. Revista de Administração Contemporânea, 24(6), p. 532–549. DOI: https://doi.org/10.1590/1982-7849rac2020200047
Zubaidah, Siti., & Afifah. 2020. Development of Zakat Management Digitalization in Indonesia. International Conference of Zakat, p. 459–468. DOI: https://doi.org/10.37706/iconz.2020.227
Asosiasi Program Studi Keuangan dan Perbankan Syariah
The Jurnal Tabarru' site and its metadata are licensed under CC BY-SA