Kajian Teoretis dan Praktis Integrasi Sumber Daya, Teknologi, serta Proses Pengawasan Organisasi
DOI:
https://doi.org/10.61798/wjpe.v5i2.656Keywords:
resource integration, technology, organizational oversightAbstract
Organisasi modern, baik di sektor publik maupun swasta, menghadapi tekanan untuk mengelola sumber daya secara efektif, efisien, dan akuntabel, sementara dinamika lingkungan menuntut sistem pengawasan yang responsif. Penelitian ini bertujuan untuk mengkaji secara teoretis dan praktis integrasi sumber daya manusia, teknologi, dan proses pengawasan dalam sistem akuntansi manajemen, serta implikasinya terhadap kinerja organisasi. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan kepustakaan (library research), mengumpulkan data dari buku, jurnal ilmiah, dokumen organisasi, dan literatur relevan, yang dianalisis secara deskriptif-analitis untuk menafsirkan keterkaitan antarkonsep pengawasan, teknologi, dan sumber daya. Hasil kajian menunjukkan bahwa integrasi ini meningkatkan kecepatan, akurasi, dan transparansi pengawasan, memperkuat akuntabilitas, serta mendukung pengambilan keputusan strategis. Keberhasilan implementasi sangat bergantung pada kompetensi SDM, kesiapan organisasi menghadapi perubahan, serta keamanan dan interoperabilitas sistem. Implikasi penelitian ini mencakup rekomendasi praktis bagi manajer dan pembuat kebijakan dalam merancang sistem pengendalian adaptif serta membuka prospek penelitian lebih lanjut mengenai penerapan Management Control 4.0 dan teknologi Industry 4.0 untuk meningkatkan kinerja organisasi secara real-time dan berkelanjutan.
Downloads
References
Akankunda, B., Nkundabanyanga, S. K., Kaawaase, T. K., Adaramola, M. S., Nkurunziza, G., & Tumwine, S. (2024). The mediating effect of management control systems on human capital and sustainable performance among Ugandan power companies. Cogent Business & Management, 11(1), 2324369. https://doi.org/10.1080/23311975.2024.2324369
Alexander Vincenzo, A., Boesso, G., & Cerbioni, F. (2026). Fostering enablement: How employee engagement in planning and control activities drives operational performance in philanthropic organizations. Journal of Management Control. https://doi.org/10.1007/s00187-026-00409-z
Aprilianty, E. (2025). In-depth Learning Policy Analysis in the Indonesian Education System with the SMART Approach. Jurnal Pedagogi Dan Pembelajaran, 8(3), 540–549. https://doi.org/10.23887/jp2.v8i3.102638
Ariesty, A., Sari, R. N., & Rasuli, M. (2021). ANALISIS MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PEMERINTAH KOTA PEKANBARU. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 2(1), 143–165. https://doi.org/10.31258/jc.2.1.143-165
Ascani, I., Sardini, A., Montemari, M., & Chiucchi, M. S. (2026). Orchestrating the flow of information for decision making: New dynamics between management accountants and operational managers leveraging business intelligence & analytics systems. Journal of Management Control. https://doi.org/10.1007/s00187-026-00413-3
Basulo-Ribeiro, J., Correia, A., Salgado, C., & Teixeira, L. (2026). Readiness for Change in Port Digitalisation: Applying ADKAR to Interorganisational Leadership among Transport Companies. Procedia Computer Science, 7th International Conference on Industry of the Future and Smart Manufacturing (Former International Conference on Industry 4.0 and Smart Manufacturing), 277, 1953–1962. https://doi.org/10.1016/j.procs.2026.02.233
Beck, J. W., & Dahling, J. J. (2026). Delivering high-quality feedback is a choice: A self-regulatory framework for understanding feedback provision in organizations. Human Resource Management Review, 36(1), 101117. https://doi.org/10.1016/j.hrmr.2025.101117
Beusch, P., Frisk, J. E., Rosén, M., & Dilla, W. (2022). Management control for sustainability: Towards integrated systems. Management Accounting Research, 54, 100777. https://doi.org/10.1016/j.mar.2021.100777
Bhimani, A. (2020). Digital data and management accounting: Why we need to rethink research methods. Journal of Management Control, 31(1), 9–23. https://doi.org/10.1007/s00187-020-00295-z
Chen, L., Huang, X., Sun, J., Zheng, Y., Graham, L., & Jiang, J. (2024). The virtue of a controlling leadership style: Authoritarian leadership, work stressors, and leader power distance orientation. Asia Pacific Journal of Management, 41(2), 507–547. https://doi.org/10.1007/s10490-022-09860-7
Dangi, M. R. M., Nawawi, A., & Salin, A. S. A. P. (2020). Application of COSO framework in whistle-blowing activities of public higher-learning institutions. International Journal of Law and Management, 62(2), 193–211. https://doi.org/10.1108/IJLMA-06-2017-0145
Dávila, A., Derchi, G.-B., Oyon, D., & Schnegg, M. (2024). External complexity and the design of management control systems: A case study. Management Accounting Research, 63, 100875. https://doi.org/10.1016/j.mar.2023.100875
Dharmayanti, N., Ismail, T., Hanifah, I. A., & Taqi, M. (2023). Exploring sustainability management control system and eco-innovation matter sustainable financial performance: The role of supply chain management and digital adaptability in indonesian context. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100119. https://doi.org/10.1016/j.joitmc.2023.100119
Einhorn, S., Heinicke, X., & Guenther, T. W. (2021). Management control packages in family businesses: A configurational approach. Journal of Business Economics, 91(4), 433–478. https://doi.org/10.1007/s11573-020-01008-7
Englund, H., & Gerdin, J. (2025). Results controls and employee motivation: A systematic review of the accounting literature using self-determination theory. Journal of Accounting Literature, 47(5), 588–621. https://doi.org/10.1108/JAL-10-2024-0279
Farhat, H., Ahmi, A., & Saidin, S. Z. (2026). Digital assurance and continuous auditing in it governance: A systematic review of technologies, risks, and future directions. EDPACS, 0(0), 1–22. https://doi.org/10.1080/07366981.2026.2647110
Fitriani, F., Nurmandi, A., Lawelai, H., Kasiwi, A. N., & Younus, M. (2025). Trends and Challenges of Digital Transformation in the Public Sector: Policy Implications for Improving Public Services in Indonesian. ARISTO, 13(2), 681–705. https://doi.org/10.24269/ars.v13i2.11288
Fotache, M., Cluci, M.-I., Taipalus, T., & Talaba, G. (2026). The effects of database normalization on decision support system performance. Information Systems, 136, 102636. https://doi.org/10.1016/j.is.2025.102636
Friesl, M., Stensaker, I., & Colman, H. L. (2021). Strategy implementation: Taking stock and moving forward. Long Range Planning, 54(4), 102064. https://doi.org/10.1016/j.lrp.2020.102064
Gerdin, J. (2020). Management control as a system: Integrating and extending theorizing on MC complementarity and institutional logics. Management Accounting Research, 49, 100716. https://doi.org/10.1016/j.mar.2020.100716
Gomez-Conde, J., Lopez-Valeiras, E., Rosa, F. S., & Lunkes, R. J. (2023). The effect of management control systems in managing the unknown: Does the market appreciate the breadth of vision? Review of Managerial Science, 17(8), 2769–2795. https://doi.org/10.1007/s11846-022-00601-0
Hadid, W., & Al-Sayed, M. (2021). Management accountants and strategic management accounting: The role of organizational culture and information systems. Management Accounting Research, 50, 100725. https://doi.org/10.1016/j.mar.2020.100725
Hamoudah, M. M., Othman, Z., Abdul Rahman, R., Mohd Noor, N. A., & Alamoudi, M. (2021). Ethical Leadership, Ethical Climate and Integrity Violation: A Comparative Study in Saudi Arabia and Malaysia. Administrative Sciences, 11(2), 43. https://doi.org/10.3390/admsci11020043
Idris, H. (2025). The Impact of Implementing e-Budgeting on Budget Management Transparency in Local Government (SSRN Scholarly Paper No. 5344945). Social Science Research Network. https://doi.org/10.2139/ssrn.5344945
Junaidi, Hendrian, & Syahputra, B. E. (2024). Fraud detection in public sector institutions: An empirical study in Indonesia. Cogent Business & Management, 11(1), 2404479. https://doi.org/10.1080/23311975.2024.2404479
Kareem, H. M., Dauwed, M., Meri, A., Jarrar, M., Al-Bsheish, M., & Aldujaili, A. A. (2021). The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs. Sustainability, 13(22), 12706. https://doi.org/10.3390/su132212706
Kim, R., Hedley, T., Gangolly, J., & Ravi, S. S. (2025). Segregation of duties in accounting systems: A framework. International Journal of Accounting Information Systems, 56, 100725. https://doi.org/10.1016/j.accinf.2025.100725
Knauer, T., Nikiforow, N., & Wagener, S. (2020). Determinants of information system quality and data quality in management accounting. Journal of Management Control, 31(1), 97–121. https://doi.org/10.1007/s00187-020-00296-y
Mediaty, Pontoh, G. T., Nagu, N., Hs, R., Mas’ud, A. A., & Aziz, R. H. A. (2025). Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government. Journal of Risk and Financial Management, 18(8), 424. https://doi.org/10.3390/jrfm18080424
Möller, K., Schäffer, U., & Verbeeten, F. (2020). Digitalization in management accounting and control: An editorial. Journal of Management Control, 31(1), 1–8. https://doi.org/10.1007/s00187-020-00300-5
Nadirsyah, Indriani, M., & Mulyany, R. (2024). Enhancing fraud prevention and internal control: The key role of internal audit in public sector governance. Cogent Business & Management, 11(1), 2382389. https://doi.org/10.1080/23311975.2024.2382389
Paneo, F., Sondakh, J. J., & Morasa, J. (2017). Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) Pada Kabupaten Gorontalo. JURNAL RISET AKUNTANSI DAN AUDITING ‘GOODWILL’, 8(2). https://doi.org/10.35800/jjs.v8i2.18132
Phan, T., Baird, K., Bhuyan, M., & Tung, A. (2023). The associations between management control systems, organisational capabilities and performance. Journal of Management Control, 34(4), 435–462. https://doi.org/10.1007/s00187-024-00365-6
Puspitawati, L., Lhutfi, I., & Qudratov, I. (2024). Enhancing inventory efficiency: The role of Strategic Management Accounting and Integrated Management Accounting Information systems. Cogent Business & Management, 11(1), 2429801. https://doi.org/10.1080/23311975.2024.2429801
Rakipi, R., De Santis, F., & D’Onza, G. (2021). Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence. Journal of International Accounting, Auditing and Taxation, 42, 100357. https://doi.org/10.1016/j.intaccaudtax.2020.100357
Richert, M., & Dudek, M. (2023). Risk Mapping: Ranking and Analysis of Selected, Key Risk in Supply Chains. Journal of Risk and Financial Management, 16(2), 71. https://doi.org/10.3390/jrfm16020071
Saleh, Q. Y., & Al-Nimer, M. B. (2022). The mediating role of the management accounting information system in the relationship between innovation strategy and financial performance in the Jordanian industrial companies. Cogent Business & Management, 9(1), 2135206. https://doi.org/10.1080/23311975.2022.2135206
Saleh, R., Winarningsih, S., Suharman, H., & Setiawan, M. (2026). The role of internal audit in public procurement governance: A systematic literature review. Cogent Business & Management, 13(1), 2640253. https://doi.org/10.1080/23311975.2026.2640253
Schedlinsky, I., Schmidt, M., & Wöhrmann, A. (2020). Interaction of information and control systems: How the perception of behavior control affects the motivational effect of relative performance information. Accounting, Organizations and Society, 86, 101171. https://doi.org/10.1016/j.aos.2020.101171
Strohmeier, S. (2020). Digital human resource management: A conceptual clarification. German Journal of Human Resource Management, 34(3), 345–365. https://doi.org/10.1177/2397002220921131
Supriani, Y. (2022). Implementasi Manajemen Humas dalam Meningkatkan Mutu Madrasah. JIIP - Jurnal Ilmiah Ilmu Pendidikan, 5(2), 587–594. https://doi.org/10.54371/jiip.v5i2.453
Tarjo, T., Vidyantha, H. V., Anggono, A., Yuliana, R., & Musyarofah, S. (2022). The effect of enterprise risk management on prevention and detection fraud in Indonesia’s local government. Cogent Economics & Finance, 10(1), 2101222. https://doi.org/10.1080/23322039.2022.2101222
Taufiqurokhman, & Almuqsith, L. (2025). Comparative Perspectives on Good Governance: Global Principles and Local Realities. Politeia : Journal of Public Administration and Political Science and International Relations, 3(4), 271–285. https://doi.org/10.61978/politeia.v3i4.962
Tawse, A., & Tabesh, P. (2021). Strategy implementation: A review and an introductory framework. European Management Journal, 39(1), 22–33. https://doi.org/10.1016/j.emj.2020.09.005
Wang, L., Sun, Y., Li, J., Xu, Y., Chen, M., Zhu, X., & Wang, D. (2022). Effects of Ambidextrous Leadership on Employees’ Work Behavior: The Mediating Role of Psychological Empowerment. Frontiers in Psychology, 13. https://doi.org/10.3389/fpsyg.2022.862799
Zhang, G., Atasoy, H., & Vasarhelyi, M. A. (2022). Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process. International Journal of Accounting Information Systems, 2021 Research Symposium on Information Integrity & Information Systems Assurance, 46, 100570. https://doi.org/10.1016/j.accinf.2022.100570
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Yuli Supriani Yuli, Defi Meliyana, Susilawati, Muslim
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
