Pengaruh Sistem Informasi Akuntansi Manajemen, Pengukuran Kinerja, dan Penghargaan pada Rumah Sakit

Abstract

This study aims to examine the influence of Management Accounting Information Systems, Performance Measurement, and Rewards on managerial performance in hospitals. The research uses a qualitative descriptive approach based on a literature review. Data were collected from secondary sources such as scientific journals, books, and relevant regulations related to management accounting systems and hospital management. The analysis technique used is descriptive analysis, involving organizing and interpreting previous studies to obtain a comprehensive understanding of the relationships among variables. The findings indicate that Management Accounting Information Systems play a crucial role in providing accurate, relevant, and timely information to support managerial decision-making in hospitals. Performance measurement contributes to evaluating managerial effectiveness and organizational goal achievement through clear performance indicators. In addition, reward systems function as a motivational factor that encourages managers and employees to improve performance and productivity. The integration of these three variables creates a synergistic effect that enhances managerial performance through better planning, controlling, and decision-making processes. Effective information systems also improve coordination among units and support evidence-based management practices. In conclusion, hospital managerial performance can be improved by optimizing information systems, strengthening performance measurement mechanisms, and implementing fair reward systems to support organizational effectiveness.