Pengaruh Penerapan Budaya Organisasi dan Efektivitas Pengendalian Internal terhadap Kualitas Sistem Informasi Akuntansi Manajemen

Abstract

Management Accounting Information System (SIAM) is an information system that produces output using input and various processes required to meet management objectives. In general, it can be said that the purpose of a management accounting information system is to provide information to management that enables them to carry out their functions from planning to decision making. So it can be said that the quality of a management accounting information system is the ability of a management accounting information system to produce the information needed by management to enable them to carry out their functions from planning to decision making. Many factors influence the quality of management accounting information systems, including the implementation of organizational culture and the effectiveness of internal control. The aim of this research is to determine how much influence the application of organizational culture and the effectiveness of internal control affects the quality of the management accounting information system in the UMKM Shoe Sector in Cibaduyut, Bandung City. The research method used is verification with a quantitative approach. The data collection technique used was a questionnaire with 40 MSME respondents in the Cibaduyut Shoe Sector, Bandung City. The sampling technique in this research is non-probability sampling with convenience sampling type. The research results show that the implementation of organizational culture has no effect on the quality of the management accounting information system, and the effectiveness of internal control has an effect on the quality of the management accounting information system.