This research aims to analyze the influence of management accounting systems and decentralization on managerial performance in public hospitals in Medan City. Management accounting systems play a role in providing managers with relevant information for more effective decision-making, while decentralization allows for broader delegation of authority thereby increasing the organization's responsiveness to environmental changes. This research uses a quantitative approach with a survey method of various public hospitals in Medan City as respondents. Data collection was carried out through questionnaires and data analysis was carried out using the multiple linear regression method with SPSS. The research results show that the management accounting system has a positive and significant effect on managerial performance. Decentralization has no significant effect on managerial performance and simultaneously the management accounting system and decentralization have a significant effect on managerial performance.

Abstract

Penelitian ini bertujuan untuk mengetahui “Pengaruh Keterampilan Berwirausaha dan Pengalaman terhadap Keberhasilan Usaha Pangkas Rambut di Kecamatan Medan Sunggal”. Keterampilan berwirausaha merupakan keberhasilan dalam mempraktikkan kemampuan yang diperoleh seorang wirausaha dalam hal menerapkan pengetahuan dan kualitas pribadi yang baik untuk menjalankan kegiatan wirausaha, pengalaman merupakan pengetahuan yang telah diperoleh wirausaha melalui serangkaian kegiatan usaha yang telah dijalankan, sedangkan keberhasilan usaha merupakan suatu keadaan dimana suatu usaha berada pada titik yang lebih baik dari keadaan sebelumnya dan pada posisi tersebut usaha tersebut telah mampu mencapai tujuan yang diharapkan. Penelitian ini mengadopsi jenis penelitian kuantitatif asosiatif kausal. Data yang digunakan dalam penelitian ini merupakan data primer sehingga pengumpulan data dilakukan dengan cara menyebarkan kuesioner penelitian kepada 35 usaha Pangkas Rambut di Kecamatan Medan Sunggal dengan menggunakan teknik sampling jenuh. This study aims to determine“The Effect of Entrepreneurial Skills and Experience on Barbershop Business Success in Medan Sunggal District”. Where entrepreneurial skills are success in practicing the abilities acquired by an entrepreneur in terms of applying knowledge and good personal qualities to carry out entrepreneurial activities, experience is the knowledge that entrepreneurs have gained through a series of business activities that have been carried out, while business success is a situation where a business is at a better point than the previous situation and in that position the business has been able to achieve the expected goals. This study adopts a causal associative quantitative research type. The data used in this study is primary data so that data collection is done by distributing research questionnaires to 35 Barbershop businesses in Medan Sunggal District using saturated sampling techniques.