Management Accounting Information System Research Articles

Analysis of Management Accounting Information System Characteristics in Supporting Financial Performance Achievement at PT. Bank Rakyat Indonesia Manado Branch Office

Management accounting information systems play a role in helping managers identify problems, resolve problems, and evaluate performance. This information refers to the process of continuous value improvement in increasing the value of either a product or service. This research aims to determine the characteristics of the management accounting information systems applied at PT. Bank Rakyat Indonesia Manado Branch Office in supporting the achievement of financial performance. The type of research used is qualitative descriptive research and reseach data collection is carried out by means of interviews, observation, and documentation. The research results show that the management accounting information owned by PT. Bank Rakyat Indonesia Manado Branch Office, namely information that has the characteristics of broad scope, timeliness, aggregation, and integration has been carried out will which really helps management manage existing information, especially in decision making and helps in improving financial performance for the better.

The Influence of Management Accounting Information System Characteristics and Management Control System on Managerial Performance

Several things that can affect and improve managerial performance at PT Warna Indah Samajaya (WIS), one of which is the characteristics of the management accounting information system and management control system. The characteristics of the management accounting information system that have been carried out by employees of PT Warna Indah Samajaya (WIS) have been implemented properly and correctly to carry out effective work so that they can achieve the predetermined targets. This study aims to determine the effect of the characteristics of the management accounting information system and control system on managerial performance at PT Warna Indah Samajaya (WIS). This research was conducted by means of a survey by distributing questionnaires to employees of PT Warna Indah Samajaya (WIS), this study also used a verification descriptive analysis method by statistically processing using SEM-PLS. The results of this research are expected to be a solution in solving problems of managerial performance at PT Warna Indah Samajaya (WIS). The results of this study indicate that: (1) the characteristics of the accounting information system affect managerial performance, (2) the control system has an effect on managerial performance.

The influence of state-owned property management, the implementation of the State-Owned Property Management Accounting Information System and human resource competency on the quality of government financial reports

This study explores the complex connection between the management of State Property, the utilization of the State Property Accounting Management Information System, the proficiency of personnel, and their combined influence on the accuracy of financial statements in government organizations. This research seeks to investigate the impact of effective State Property management, facilitated by advanced technological systems such as State Property Management and Accounting Information System, and bolstered by skilled human resources, on the dependability and precision of financial reporting in the public sector. The study will analyze scholarly literature and empirical evidence to achieve this objective. By integrating descriptive and verification methodologies, this research study utilizes a quantitative approach to investigate the influence of human resource competence, the administration of State Property, and the implementation of the State Property Accounting Management Information System on the quality of financial statements within government organizations. The variables are operationalized and measured using indicators that pertain to the quality of government financial accounts, management of State Property, implementation of State Property Management and Accounting Information System, and human resource competency. Data is gathered by distributing questionnaires to the personnel of the Regional Office of the National Land Agency of West Java Province. The total population consists of 54 individuals, and a saturated sampling strategy is used. To summarize, this study highlights the significance of efficient management of State Property and the adoption of State Property Management and Accounting Information System in improving the accuracy and reliability of government financial accounts. Nevertheless, a more thorough examination is necessary to ascertain the exact influence of human resource expertise. These findings enhance the existing information on financial management in the public sector and identify areas where government financial reporting standards might be improved.

Pengaruh Penerapan Sistem Informasi Akuntansi Manajemen, Sistem Pengukuran Kinerja dan Sistem Penghargaan terhadap Kinerja Manajerial pada PT. BBI Indonesia

Management accounting information systems as systems that play a role in helping predict the possible consequences of several alternative actions taken in various activities such as planning, controlling and decision making are useful in helping managers fulfill their contribution in achieving managerial performance. The performance measurement system shows the relationship between the plans that have been set by the company and the results achieved which will provide information about the achievement of implementing a plan. Reward system as a motivator for employees in realizing company goals. This research aims to find out whether the implementation of a management accounting information system, performance measurement system, and reward system simultaneously influences managerial performance. The approach used is a quantitative approach. The location of this research was carried out at PT. BBI (Boma Bisma Indra) Indonesia whose address is Jalan Pulau Pinang VI-VII, KIM II, Medan, the population in this study were all employees totaling 53 people. The sampling technique used was saturated sampling where the entire population of 53 people was sampled and The data analysis technique used is multiple linear regression analysis. The results of this research are that in this research, the Management Accounting Information System partially has a positive and significant effect on the Managerial Performance of PT BBI (Boma Bisma Indra). In this research, the performance measurement system partially has a positive and significant effect on the managerial performance of PT. BBI (Boma Bisma Indra). In this research, the reward system partially has a positive and significant effect on the managerial performance of PT BBI (Boma Bisma Indra). In this study the independent variables consisting of the management accounting information system, performance measurement system, reward system together influence the performance of PT BBI (Boma Bisma Indra) employees.

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

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.

Pengaruh Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial di Moderasi oleh Ketidakpastian Lingkungan pada PT Perkebunan Nusantara IV (Persero) Medan

The aim of this research is to test and analyze the management accounting information system for managerial performance moderated by environmental uncertainty at PT Perkebunan Nusantara IV (Persero) Medan directly and indirectly. The approach used in this research is a causal approach. The population in this study was all employees of PT Perkebunan Nusantara IV (Persero) Medan. The sample in this study used the Slovin formula so that there were 80 employees of PT Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this research used documentation, observation and questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system directly influences managerial performance. Indirectly, environmental uncertainty cannot moderate the influence of management accounting information systems on managerial performance

Akuntansi Manajemen Di Era Digital

Rapid technological advances have brought challenges and opportunities along with the development of management accounting in corporate transformation. To maximize the contribution of management accounting, companies need to utilize technology. This article, based on a literature study from various sources, concludes that digitalization has changed the accounting management landscape through process automation, increased data accessibility, system integration, more sophisticated data analysis, solid data security, and the need for the development of skills and roles in the accounting profession . In the era of digitalization, the role of accountants is also changing, requiring the development of skills in information technology. Management accounting in the digital era is experiencing a significant transformation, influenced by advances in information technology and developments in the digital world. The following are some of the main aspects that show how management accounting adapts to the digital era: Management Accounting Information Systems (SIAM), Cloud Computing, Big Data and Data Analysis, IoT (Internet of Things), Automation and Artificial Intelligence, E-commerce Era, Cyber ​​Security , Mobile Computing and Blockchain. With the adoption of this technology, management accounting in the digital era can provide faster, more accurate and relevant information, thereby enabling better decision making in a rapidly changing business environment.

The link between management accounting information systems and firm competitiveness: The mediating role of innovation capabilities

The link between management accounting information systems and firm competitiveness: The mediating role of innovation capabilities

Navigating Economic Landscapes: Strategic Insights Amidst the Pandemic and Beyond

The issue summarizes a series of research studies related to Islamic economics and finance. The first study focuses on the impact of the COVID-19 pandemic on economic growth in Muslim and non-Muslim countries, highlighting the differing effects of mobility restrictions and other pandemic-related factors. Other studies examine topics such as factors influencing foreign direct investment in Muslim countries, zakat compliance among Indonesian business owners, the integration of Bitcoin within the Indonesian monetary system, and the impact of fintech on charitable giving practices among millennials in Java. Additionally, research on Islamic banking performance, management accounting information system quality in Islamic banks, and strategic recommendations for the economic sustainability of business units within Dayah in Aceh are discussed. This issue also covers studies on halal service performance, challenges faced by halal-certified MSMEs, impulsive buying behaviors among Generation Z in Aceh, a Falah-based welfare index, cultural values as an anti-fraud strategy in Islamic schools, and the optimization of Hajj finance in Indonesia through the role of Wakalah contracts. The studies employ rigorous methodologies to achieve their objectives and their findings offer valuable insights with significant implications for the field of Islamic economics and finance, including areas like Islamic banking performance, halal service performance, and the optimization of Hajj finance.

The Influence of Management Accounting Information System Characteristics on Managerial Performance in Bandung City MSMEs in 2023

A country can develop with the support of various parties (government and stakeholders) and the business sector. The government makes rules and supports to protect and ensure the development of the business sector in the midst of an open business climate. Companies from abroad can operate in the country and will certainly be a challenge for entrepreneurs. So that business competition will be tighter, including competition for Micro, Small and Medium Enterprises (MSMEs). This study aims to examine the effect of Management Accounting Information System Characteristics on Managerial Performance in MSMEs in Bandung City in 2023. The research population is MSMEs in Bandung City with a research sample of 35 MSMEs. The results of the study prove that the characteristics of the Management Accounting Information System have a positive effect on Managerial Performance.

The Influence of Management Accounting Information Systems and Organizational Culture on Firm Performance: Survey of Start-Ups in the Java Island Region, Indonesia

The phenomena of the digital era are being discussed. The cultural change that is felt and carried out throughout the world is the transformation from conventional to digital. Newly established businesses, startups themselves mostly focus on IT and IT business. The use of management accounting information systems by start-up employees must be able to provide the entity concerned with a competitive advantage. Therefore, this research aims to see how management accounting information systems and organizational culture influence company performance. This research also looks at how this system can be applied to start-ups in Indonesia. Hypotheses are used in quantitative research designs. The type of data used is quantitative data obtained from the results of an e-survey involving start-ups on the island of Java, Indonesia. The results of this research show that management accounting information systems and organizational culture influence the firm performance of start-ups.

Management accounting system as mediator on sustainability performance

This paper aims to investigate the factors of competitive success and examine the relationship between Strategic Management Accounting, management accounting information systems and sustainability performance. This research was conducted with a quantitative approach. The survey involved 125 managers of 4- and 5-star hotels in Bali, Indonesia, a research sample of 154 managers was determined to be given a research questionnaire. Analysis of research data was carried out through Structural Equation Modeling. The results showed that strategic management accounting and Information Management Accounting System had a positive effect on sustainability performance. MAS information also mediates the relationship between strategic management accounting and sustainability performance which can involve a variety of factors. This study only focuses on competitive strategy and MAS information variables, so further research is needed on the sustainability performance of the hospitality industry. The positive relationship between strategic management accounting and social and environmental performance supports the argument that hotels use socio-environmental aspects for their strategic management accounting. Hotel managers also need government regulations and information related to social and environmental issues such as the Indonesian occupational health and safety management system and the Indonesia Green Hotel Award.

Pengaruh Ketidakpastian Lingkungan dan Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial

The purpose of this study is to investigate and offer empirical data on the relationship between management accounting information systems and environmental uncertainty in relation to managerial performance. In this study, questionnaires were filled out as part of the survey method of data collecting. 50 middle and low level managers from banks and non-bank financial firms in Metro City and East Lampung made up the study's population. Purposive sampling was utilized during sampling. Structural Equation Model (SEM) with the Partial Least Square (PLS) application program version 4.0.m is the analysis method employed. The study's findings demonstrate that (1) there is no relationship between environmental uncertainty and managerial performance, contradicting the hypothesis. (2) The qualities of information integration significantly improve managerial effectiveness. Meanwhile, managerial performance is unaffected by the information qualities of broad scope, timeliness, and aggregation.

The Influence of Total Quality Management (TQM) and Characteristics of Management Accountig Information Systems on Managerial Performance

Managerial performance is one of the things that can drive the success of a company's goals. There are several things that can affect and improve managerial performance including total quality management and management accounting information systems. The application of total quality management will help the managerial role to further improve its performance so that it can be carried out properly. In addition, the existence of an available management accounting information system will support the control and decision-making process of a manager. This study aims to determine the effect of total quality management and the characteristics of management accounting information systems on managerial performance at PT. So Good Food Jakarta Branch. Application of total quality management and management accounting information systems at PT. The So Good Food Jakarta Branch has been running and is well available, but there needs to be improvement so that the implementation of total quality management and management accounting information systems can run optimally. The method in this study was to conduct a questionnaire survey with an ordinal scale form to 40 respondents from PT. So Good Food Jakarta Branch, then data processing is carried out using SEM-PLS data analysis techniques and is designed with a quantitative approach to descriptive analysis and verification. The results of this study are expected to be a solution to problems related to managerial performance at PT. So Good Food Jakarta Branch.
 The results of this study prove that: (1) total quality management has an effect on managerial performance, (2) the characteristics of management accounting information systems have an effect on managerial performance

Application of 5G internet of things in the construction of enterprise management accounting information system

Application of 5G internet of things in the construction of enterprise management accounting information system

THE EFFECT OF ACCOUNTING KNOWLEDGE, BUSINESS STRATEGY AND WORK MOTIVATION ON THE QUALITY OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS

This study aims to analyze and describe the effects of Accounting Knowledge, Business Strategy, and Work Motivation on the Quality of Management Accounting Information Systems for retail store employees at Palembang Square Mall, Palembang City. The sampling technique used is simple random sampling. The data analysis technique employed in this research is multiple linear regression analysis, processed using the SPSS software application version 26.0. The data for this research consists of 38 respondents, obtained from retail store employees in Palembang Square Mall, Palembang City. The findings of this research indicate that Accounting Knowledge, Business Strategy, and Work Motivation have a positive and significant effect on the Management Accounting Information Systems and the utilization of Management Accounting Information Systems. All three factors (Accounting Knowledge, Business Strategy, and Work Motivation) exhibit positive and significant effects on the Management Accounting Information System, either partially or simultaneously.

Analisis Pengaruh Strategi Akuntansi Manajemen Terhadap Volume Penjualan pada UD Andika Saputra

This research is a type of quantitative descriptive research which aims to determine the effect of management accounting strategies in increasing sales volume at UD Andika Saputra. The strategies studied are management accounting information systems, promotions, and product quality. The type of data used in this study was primary data in the form of a questionnaire which was distributed to samples that had been calculated using the Slovin formula and resulted in a total of 109 consumers of UD Andika Saputra. The data analysis method used in this study is Multiple Linear Regression Analysis using the SPSS test tool version 23.00. The results of data analysis show that partially the management accounting information system has no effect on sales volume. While partially promotion and product quality have a significant effect on sales volume at UD Andika Saputra. Testing the coefficient of determination (R2) shows an R2 of 0.483 which means that the variables of management accounting information systems, promotions, and product quality affect the sales volume variable by 48.3% at UD Andika Saputra. Keywords: Management accounting information system, promotion, product quality, sales volume.

SISTEM INFORMASI AKUNTANSI MANAJEMEN KEUANGAN BERBASIS MULTI USER PADA KOPERASI AROFAH KENDAL

Currently, the majority of the Arofah Kendal Cooperative in financial management is still in the form of files, causing accumulation, damage, difficulty finding and even loss of financial data which has resulted in the Arofah Kendal Cooperative experiencing difficulties in presenting reports. The Arofah Kendal Cooperative always experiences an increase in transactions for the number of deposits and loans. The customer financial service system is centralized on one computer, so services must take turns, which takes a long time and is less effective. Implementing a Multi-User-Based Financial Management Accounting Information System, the Arofah Kendal Cooperative is able to overcome problems related to processing, financial filing and reporting. With a multi-user application, the database of the Arofah Kendal Cooperative is connected to each other to make it easier for each user to access the system according to authority simultaneously for data collection, financial transactions that can present up to date financial information according to the needs of cooperative management which provides effectiveness and efficiency in financial management, improves employee performance and maximizing customer service satisfaction for the Arofah Kendal Cooperative.

The Influence of Organizational Culture and Characteristics of Management Accounting Information System on Managerial Performance

Organizational culture can influence the actions and decisions of managers, including choices about control systems. Therefore, organizational culture will affect the nature and habits of employees to improve performance effectiveness. Therefore, organizational culture needs to be developed in such a way as to increase the effectiveness of information systems, which will have an impact on the quality of information. Furthemore, Management accounting information systems help managers carry out their roles in planning, controlling and decision-making activities. Managers use management accounting information to identify and resolve problems and evaluate performance.This study aims to examine the effect of organizational culture and characteristics of management accounting information system on managerial performance. The object of this research is PT. Global Quality Indonesia located Kopo Mas Regency, Bandung City.This study uses a survey method with the number of respondents employees and managers. The data used in this study is primary data and uses a data collection method using a questionnaire. The results of the study are 1) Organizational culture has an effect on managerial performance. 2) Characteristics of management accounting information systems on managerial performance.

Impact of risk-taking tendency and transformational leadership style on the use of management accounting system information: a direct-mediation model

PurposeThis research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises.Design/methodology/approachThe current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate).FindingsBy using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information.Research limitations/implicationsDespite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables.Originality/valueThis research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system.