The cosmetics industry in Indonesia continues to show rapid development with the increasingly strong dominance of local products, as reflected in BPOM data which states that around 80 percent of cosmetic products in Indonesia come from the domestic industry. However, amidst this growth, cosmetic companies are faced with various challenges, ranging from increasing consumer demand for sustainable and environmentally friendly products, disruptions to the global supply chain, to increasingly tight competition. In addition, the emergence of individuals who provide product reviews without scientific basis also affects consumer perceptions, coupled with the rampant phenomenon of over-claiming products which has the potential to reduce market confidence. This condition requires company management to not only maintain product quality and safety according to BPOM standards, but also develop more transparent marketing strategies and increase production efficiency through digitalization.

Organizational commitment plays an important role in driving managerial performance, because individuals who have a strong attachment to the values, goals, and mission of the organization tend to show high motivation in carrying out their duties. A high level of commitment strengthens the relationship between individuals and the organization, creates a positive work environment, and increases the effectiveness of achieving organizational goals. In addition to having an impact on increasing productivity and collaboration, organizational commitment also helps reduce employee turnover and absenteeism, thereby providing long-term organizational stability. In a managerial context, high commitment makes managers more proactive, open to change, and able to manage teams better. On the other hand, organizational commitment can also act as a moderating variable, which strengthens the relationship between budget target clarity and budgetary participation on managerial performance. If managers have a high level of commitment, then the positive influence of budget target clarity and budgetary participation on managerial performance will be stronger. However, conversely, if organizational commitment is low, then the impact becomes weak even though there is clear participation and goals.

Several studies support the important role of organizational commitment as a moderating variable in strengthening the relationship between budget target clarity and budgetary participation on managerial performance. Zein's (2016) research in Siak Regency found that organizational commitment was able to moderate this influence, supported by the findings of I.C. Kusuma, et al. (2021) and Nugroho, et al. (2017) which showed similar results. However, different results were shown by Suardana, et al. (2021) research, which stated that the interaction between organizational commitment and budgetary participation did not have a significant effect on managerial performance. Based on these findings, this study is directed at deepening understanding regarding how budget target clarity and budgetary participation contribute to improving managerial performance, by considering the role of organizational commitment as a moderating variable. It is hoped that the results of this study can provide relevant input for cosmetic companies to develop more effective and innovative strategies, in order to face industry challenges and increase business competitiveness and sustainability in the future.

The effect of budget target clarity on managerial performance

Clarity of budget targets describes the extent to which budget objectives are formulated clearly and specifically so that they can be understood by the parties responsible for achieving them (Fitriasuri & Dini, 2023). With measurable and well-defined targets, managers have more focused guidelines in designing and executing organizational strategies. Clarity of budget targets not only plays a role in strengthening coordination between teams and reducing ambiguity in decision-making, but also helps ensure that every step taken refers to the goals that have been set. When managers understand the direction and targets of the organization well, they will be motivated to contribute more actively and effectively to achieving those targets. Research by Christian et al. (2021) confirms that there is a close relationship between clarity of targets and managerial performance, where performance achievement is greatly influenced by how clearly the targets are understood by individuals, and is driven by the level of motivation possessed by employees in achieving the targets set.

H1 : There is a significant influence between clarity of budget targets on managerial performance

Budget participation is defined as the extent to which subordinate managers are involved in the budget preparation process (Riyadh et al., 2023). By providing space for managers to be actively involved, they have the opportunity to convey their views, ideas, and knowledge related to the operational conditions they face. Anthony and Govindarajan (2005, 87) emphasized that participation is an effective accounting tool in increasing an individual's sense of responsibility for the tasks they are assigned. The involvement of managers in this process can increase their sense of ownership of the budget being prepared, while encouraging them to use resources more optimally.

H2 : There is a significant influence between organizational commitment and managerial performance.

According to Dana and Setiawati (2011), an accounting information system is a system designed to collect, process, and present information related to financial transactions. Meanwhile, Bodnar and Hopwood (2004) explain that an accounting information system is a collection of resources that include humans and equipment that are managed to convert data into information. The existence of an accounting information system plays an important role in supporting managerial performance, because this system provides relevant and timely information for decision makers in the organization. With the availability of accurate data from the system, managers can plan, control, and evaluate organizational performance more effectively. The information produced also helps managers in making decisions related to finance and other aspects, such as

monitoring budgets, evaluating financial performance trends, and improving the company's operational efficiency.

H3 : There is a significant influence between accounting information systems and managerial performance.

Organizational commitment is an internal drive that drives individuals to support the achievement of organizational goals and place organizational interests above personal interests. This level of commitment will affect a person's motivation in carrying out their responsibilities. Managerial performance, whether increasing or decreasing, depends on the extent to which the individual prioritizes organizational progress over personal interests. Organizational commitment also reflects a strong belief in the values and vision of the organization.

H4 : There is a significant influence between organizational commitment and managerial performance.

Furthermore, organizational commitment can also act as a moderating variable that influences the relationship between budget target clarity and managerial performance. Organizational commitment is a reflection of attitudes formed from organizational habits, values, norms, and philosophies, which are oriented towards performance quality (Paryati, 2021). Individuals who have a high commitment to the organization will feel more committed to achieving organizational goals, including in terms of achieving budget targets. Therefore, clarity of budget targets will have a greater impact on managerial performance for individuals with high commitment.

H5 : Organizational commitment can strengthen the relationship between budget target clarity and managerial performance.

High organizational commitment in an individual will encourage him/her to make maximum efforts in achieving organizational goals. Conversely, if an individual has low organizational commitment, then his/her attention and efforts towards achieving organizational goals will also decrease, because he/she is more focused on personal interests. Organizational commitment functions as a bond between an individual and his/her organization, so that a sense of belonging to the organization grows, which ultimately has a positive impact on improving managerial performance.

H6 : Organizational commitment can strengthen the relationship between budget participation and managerial performance.

Organizational commitment plays an important role in moderating the relationship between accounting information systems (AIS) and managerial performance, especially in strengthening the positive influence of AIS on performance improvement. A good accounting information system can provide relevant, accurate, and timely data and information for managers to support decision making. With the support of this information, managers are expected to be able to carry out managerial functions more effectively and efficiently.

Clarity on managerial performance can be strengthened through high organizational commitment.

H5 : Organizational commitment can strengthen the relationship between budget target clarity and managerial performance.

High organizational commitment in an individual will encourage him/her to make maximum efforts in achieving organizational goals. Conversely, if an individual has low organizational commitment, then his/her attention and efforts towards achieving organizational goals will also decrease, because he/she is more focused on personal interests. Organizational commitment functions as a bond between an individual and his/her organization, so that a sense of belonging to the organization grows, which ultimately has a positive impact on improving managerial performance.

H6 : Organizational commitment can strengthen the relationship between budget participation and managerial performance.

Organizational commitment plays an important role in moderating the relationship between accounting information systems (AIS) and managerial performance, especially in strengthening the positive influence of AIS on performance improvement. A good accounting information system can provide relevant, accurate, and timely data and information for managers to support decision making. With the support of this information, managers are expected to be able to carry out managerial functions more effectively and efficiently.

To facilitate the research, it will be described in a framework of thought as in the picture below. The framework of thought is the flow of thought used in this study, which is described comprehensively and systematically after having a theory that supports this research, then a framework of thought can be made as follows.

This study uses the Structural Equation Modeling (SEM) method with the Partial Least Squares (PLS) approach through SmartPLS software. SEM was chosen because it is able to analyze direct and indirect causal relationships between variables comprehensively (Abdillah, 2009). PLS is suitable for research with complex models and relatively small samples, and can test both structural models and measurement models.

(Ghozali, 2013). With PLS, analysis can be carried out without specific data distribution requirements, so that the estimation results are more flexible and accurate.

Validitas (Validity)

Convergent and discriminant validity aims to see whether the indicators/items used are valid for further use in hypothesis testing. Loading factor is a number that shows the correlation between the score of a question item and the score of the indicator construct that measures the construct. The criteria for convergent validity testing are declared valid if the loading factor value of the indicator is greater than 0.7 and vice versa. The estimation results are attached in the following table:

The results of data processing with SmartPLS in the table above show that the majority of indicators in each variable in this study have a loading factor value greater than 0.70 and are said to be valid. This shows that these indicators have been valid in measuring each constructed construct and have met the criteria for convergent validity.

Based on the table above, it is obtained that all variables in this study have composite reliability and Cronbach's alpha >0.7. Therefore, it can be concluded that the variables are reliable and can be continued to test the hypothesis in the inner model.

Inner Model in SEM-PLS is used to test the relationship between latent variables and assess the extent to which the model is able to explain the phenomenon being studied. Evaluation of the Inner Model is carried out through the R-Square (R²) value to see the predictive power of the model, the path coefficient to measure the strength of the relationship between variables, and the significance test to ensure that the relationship is statistically significant. Thus, the Inner Model functions to prove whether the relationship proposed in the study can be supported by the existing data. The display of the Inner Model of this study is presented in the following figure.

The results of the R-Square test consist of, Managerial Performance (Y) which has an R-Square value of 0.856, which is included in the good category. This means that the influence of all independent variables and their interactions have a contribution of 0.856 or 85.6% on Managerial Performance.

In this study, hypothesis testing was conducted by analyzing the T- Statistics and P-Values values on each path of the relationship between the hypothesized variables. The hypothesis can be accepted if the T-Statistics value (with a significance level of 5%) is greater than 1.96 and the P-Values value is less than 0.05. The results of the hypothesis test are as follows:

The Influence of Budget Target Clarity on Managerial Performance

Based on the results of the hypothesis test that has been conducted, it is known that the clarity of budget targets has a significant effect on managerial performance in the cosmetics industry in Java, indicated by a t value of 2.244 and a p value of 0.025. The t value exceeds the critical limit of 1.96, and the p value is smaller than 0.05, so that statistically the relationship between the two variables can be accepted at a significance level of 5%. This finding strengthens the first hypothesis in the study, which states that the clearer the budget targets set by the organization, the better the managerial performance that can be achieved. Thus,

the clarity of budget targets plays an important role in supporting the effectiveness of organizational management.

The results of this study are also supported by previous findings from Christian et al. (2021), which stated that clarity of budget objectives is closely related to the achievement of managerial performance. The clearer the budget targets formulated, the easier it is for managers to understand and implement the strategies that have been designed. Similar findings were also obtained by I.C. Kusuma et al. (2021), which emphasized that clarity of budget targets partially has a significant effect on the achievement of managerial performance. This condition shows that setting clear targets is an important step so that organizational goals can be achieved effectively, especially in a dynamic business environment such as the cosmetics industry.