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Vol. 5 No. 1 (2025): March

Maintaining cooperative sustainability: The mediation role of performance measurement systems

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

Cooperative Sustainability Management Accounting Information

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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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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Vol. 5 No. 1 (2025): March
Section: Articles
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