Maintaining cooperative sustainability: The mediation role of performance measurement systems

https://doi.org/10.35912/ahrmr.v5i1.2904
Published: May 20, 2025

Abstract:

Purpose: This study aims to identify an ideal information system to support cooperative organizations in enhancing their managerial performance and promoting long-term business sustainability.

Research Methodology: Data were collected through distributed questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed hypotheses.

Results: The findings confirm that Management Accounting Information Systems (MAIS) and Performance Measurement Systems (PMS) significantly and positively affect Managerial Performance (MP). PMS is shown to mediate the relationship between MAIS and MP. These results are expected to offer practical insights for cooperative managers in applying accounting principles and performance tools.

Conclusions: This research reveals that quality and timely MAIS are vital for decision-making in cooperatives and SMEs. PMS plays a critical mediating role by reinforcing the positive impact of MAIS on MP.

Limitations: The study is limited by the narrow scope of research, small sample size, and respondents with limited work experience. It also faces challenges in accounting for diverse member backgrounds. Future research should involve broader samples, more variables (e.g., budgeting, accountability), and improved methods.

Keywords:
1. Cooperative
2. Sustainability
3. Management Accounting Information
Authors:
1 . Rudiyanto Rudiyanto
La Tansa Mashiro University, Banten, Indonesia
2 . Niknik Ahmad Munawar
Sekolah Tinggi Ilmu Ekonomi Krakatau, Lampung, Indonesia
3 . Rahmat Prayoga
Institute of Communication and Business Swadaya Indonesia
4 . Dewi Ulfah Arini
Pamulang University, Indonesia5
5 . Dewi Insani Mufliha
Semarang University, Indonesia6
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How to Cite
Rudiyanto, R., Munawar, N. A., Prayoga, R., Arini, D. U., & Mufliha, D. I. (2025). Maintaining cooperative sustainability: The mediation role of performance measurement systems. Annals of Human Resource Management Research, 5(1), 125–135. https://doi.org/10.35912/ahrmr.v5i1.2904
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Vol. 5 No. 1 (2025): March
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  2. Akanbi, T. A., & Jonathan, O. A. (2018). Investment in accounting information system and sales growth: An investigation of Nigeria small and medium enterprise. Journal of Accounting and Taxation, 10(6), 71–77. https://doi.org/10.5897/jat2018.0299
  3. Appuhami, R. (2019). Exploring the relationship between strategic performance measurement systems and managers’ creativity: the mediating role of psychological empowerment and organisational learning. Accounting and Finance, 59(4), 2201–2233. https://doi.org/10.1111/acfi.12287
  4. Basuony, M. A. K. (2014). The Balanced Scorecard in Large Firms and SMEs: A Critique of the Nature, Value and Application. Accounting and Finance Research, 3(2), 14–22. https://doi.org/10.5430/afr.v3n2p14
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  7. Chenhall, R. H., & Morris, D. (1986). The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. Source: The Accounting Review, 61(1), 16–35. http://www.jstor.org/stable/247520%5Cnhttp://www.jstor.org/page/info/about/policies/terms.jsp
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  14. Hakola, M. (2010). Balanced scorecard as a tool for small business reorganisation. International Journal of Management and Enterprise Development, 9(4), 364–384. https://doi.org/10.1504/IJMED.2010.037564
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  17. Handayani, S., & Hariyati, H. (2014). Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen: Broad Scope, Timeliness, Aggregated, Dan Integrated Terhadap Kinerja Manajerial Umkm. (Studi Pada Umkm Di Desa Wedoro, Kab. Sidoarjo). AKRUAL: Jurnal Akuntansi, 5(2), 184. https://doi.org/10.26740/jaj.v5n2.p184-204
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  20. Hariyati, Tjahjadi, B., & Soewarno, N. (2019). The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance. International Journal of Productivity and Performance Management, 68(7), 1250–1271. https://doi.org/10.1108/IJPPM-02-2018-0049
  21. Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking, 27(4), 1289–1318. https://doi.org/10.1108/BIJ-02-2018-0034
  22. Irawati, A., & Ardiansah, R. (2018). Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Dengan Desentralisasi Sebagai Variabel Moderating. Jurnal Akuntansi Dan Keuangan, 9(1), 20. https://doi.org/10.36448/jak.v9i1.997
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  32. Marcis, J., Bortoluzzi, S. C., de Lima, E. P., & da Costa, S. E. G. (2019). Sustainability performance evaluation of agricultural cooperatives’ operations: a systemic review of the literature. Environment, Development and Sustainability, 21(3), 1111–1126. https://doi.org/10.1007/s10668-018-0095-1
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  34. Mawaddah, R., Animah, & Jumaidi, L. (2021). Pengaruh Sistem Informasi Akuntansi Manajemen, Budget dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Koperasi Syariah di Pulau Lombok. Jurnal Risma, 1(3), 117–140. http://jurnal.fe.unram.ac.id/index.php/risma/article/view/99
  35. Melnyk, S. A., Bititci, U., Platts, K., Tobias, J., & Andersen, B. (2014). Is performance measurement and management fit for the future? Management Accounting Research, 25(2), 173–186. https://doi.org/10.1016/j.mar.2013.07.007
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  37. Mia, L., & Chenhall, R. H. (1994). The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Organizations and Society, 19(1), 1–13. https://doi.org/10.1016/0361-3682(94)90010-8
  38. Micheli, P., & Mari, L. (2014). The theory and practice of performance measurement. Management Accounting Research, 25(2), 147–156. https://doi.org/10.1016/j.mar.2013.07.005
  39. Muda, I., Roosmawati, F., Siregar, H. S., Ramli, Manurung, H., & Banuas, T. (2018). Performance Measurement Analysis of Palm Cooperative Cooperation with Using Balanced Scorecard. IOP Conference Series: Materials Science and Engineering, 288(1). https://doi.org/10.1088/1757-899X/288/1/012081
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  41. Otley, D. (2016). The contingency theory of management accounting and control: 1980-2014. Management Accounting Research, 31, 45–62. https://doi.org/10.1016/j.mar.2016.02.001
  42. Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413–428.
  43. Pedroso, E., & Gomes, C. F. (2020). The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach. Journal of Applied Accounting Research, 21(3), 497–515. https://doi.org/10.1108/JAAR-05-2018-0059
  44. Pešalj, B., Pavlov, A., & Micheli, P. (2018). The use of management control and performance measurement systems in SMEs: A levers of control perspective. In International Journal of Operations and Production Management (Vol. 38, Issue 11). https://doi.org/10.1108/IJOPM-09-2016-0565
  45. Purwati, A. S., & Zulaikha, S. (2018). Teori Kontijensi, Sistem Pengendalian Manajemen dan Outcomes Perusahaan: Implikasinya Dalam Riset Masa Kini dan Masa yang Akan Datang. Performance, 4(1), 1–11.
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