PENGARUH TINGKAT SENTRALISASI, PENGENDALIAN DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP EFEKTIVITAS KINERJA PENGURUS UNIT PENGELOLA KEGIATAN (Studi Kasus Pada Program Nasional Pemberdayaan Masyarakat Mandiri Perdesaan di Kabupaten Boyolali)

摘要

Executive Management Unit (UPK) is expected to remain there and udbecome the informal micro-credit institutions that can continue to be accessed ud(used) by the poor (especially women). UPK current condition and its uddevelopment will determine the sustainability of UPK as one of the informal udmicro-credit institutions in Indonesia. This is needed for UPK to reach the poor in udgreater numbers again. The existence and activities of UPK institutions currently udhave analyzed whether the future can be developed microfinance institutions and udsustainable so that it can continue to serve the credit especially for the poor who udneed it. To improve the effectiveness of institutions such UPK in managing udmicro-credit, must be addressed before of the degree of centralization, control, udand management accounting systems, so that as the institutions that manage udmicro-credit activities UPK has a strong management fundamentals and udaccountable. The purpose of this study was to analyze the influence of udcentralization, control and management accounting systems on the effectiveness udof the performance of Executive Management Unit Activity in the district of udBoyolali. udThe population of this research is the managers who work in office UPK udlocated in Boyolali district, amounting to 16 offices UPK. The sample in this udresearch is UPK managers who work in offices located in the district UPK udBoyolali with a minimum age 1 year institution, have financial statement data and udcomplete administration, amounting to 16 Districts. Based on the results obtained udby distributing questionnaires sample size 48 respondents. Methods of data udcollection using questionnaires and methods of data analysis using multiple udregression analysis. udBased on the results of data analysis can be summarized as follows: udcentralization but not significant positive effect on the effectiveness of udperformance. Means the higher centralization will further improve the udeffectiveness of performance. This control has positive and significant impact on performance effectiveness. Means the better control will further improve the udeffectiveness of performance. Management accounting system has positive and udsignificant impact on performance effectiveness. Means the better the udmanagement accounting system will further enhance the effectiveness of udperformance. centralization, control, management accounting system jointly udsignificant effect on performance effectiveness. This control dominant influence