Management Accounting Information System Research Articles

The Effect of Management Accounting Systems on Company Performance, External Environmental Uncertainty as a Moderating Variable

The objective of this empirical research is how to effect of the relationship between management accounting systems and firm performance, and if the perceived environmental uncertainty as a moderating variable. The method of study is mail quesionaire destribute to units analysis of finance director or operation director or marketing director, and than we have 57,05% responcy rate. The results of this study indicate are the positively relationship between characteristics of management accounting information systems and firm performance, and do not confirm the effect of management accounting systems on the firm performance, if the perceived environmental uncertainty as a moderating variable. The second results were not consistent within previous research.

The Effect of Management Accounting Information Systems and Internal Business Process on the Performance of MSME’s in Pasuruan

This study aims to determine the effect of management accounting information systems and internal business processes on the performance of micro, small and medium enterprises in Pasuruan. The performance of MSMEs in this study is seen in terms of strategic performance, administrative performance and operational performance as an endogenous variable. Exogenous variables in this study include management accounting information systems and internal business process. Management accounting information systems are seen through several things related to broad scope information, timelines, aggregation and integration, while internal business processes is measured based on several things related to the innovation process, operational processes and post-sales service. In this study, micro, small and medium enterprises with certain criteria in Pasuruan were the objects of research, namely as many as 112 MSMEs using the purposive sampling method. The data analysis used in this research is Structural Equation Modeling (SEM) with a real level of 5%. Based on the results of the analysis, it appears that the internal process business and management accounting information systems has a significant effect.

The Effect of Digital Technology and Agility On Company Performance with Management Accounting System as Mediation

The aim of this research was to look into and evaluate the impact of digital technology and agility with management accounting information systems as a mediating variable. The research method used is descriptive analysis and verification. By distributing questionnaires addressed to directors / managers / heads of company divisions. The results showed that digital technology and agility mediated Accounting information systems used by management have a positive impact on organization success. Based on the structural model's assessment, digital technology and accounting information system for management agility have a better strong outcome than the direct effect with a value of 85%. accounting information system for management are required to get over uncertainty in deciding and evaluating the causal relationship that occurs due to digital technology that continues to develop in the millennial era with the agility that companies need. The contribution of research so that companies continue to innovate with changing technological developments and a manager's agility is crucial in decision making.

Pengaruh Sistem Informasi Akuntansi Manajemen, Gaya Kepemimpinan, Trust, dan Ketidakpastian Lingkungan terhadap Kinerja Manajerial

This study aims to examine the effect of the information systems of management accounting, leadership style, trust, and environmental uncertainty on managerial performance. The test was carried out on forty managers of sharia cooperatives in Lombok. The type of research is associative. The type of data used in this research is quantitative using primary data. Data processing techniques in this study were calculated by SEM-based variants (SEM PLS) using a smart PLS software application. The results of this study showed that environmental uncertainty has a significant effect on managerial performance, while the information system of management accounting, leadership style, and trust have an effect but not significant on managerial performance. The results of the finding of this study have an implication for sharia cooperatives, both sharia cooperative managers, supervisors, and members of sharia cooperatives in general, especially in Lombok in making decisions to formulate policies related to the implementation of management accounting information systems, leadership style, trust and being able to anticipate environmental uncertainty and can create right decisions to improve managerial performance.

Exploring the level of utilizing management reports in decision-making in Croatian companies

Effective business decisions have a positive impact on the overall business of a company. Each business decision should be based on relevant, high-quality, and reliable information prepared by a management accountant in accordance with managers' specific requirements. In order to be support the efficient decision-making process, the management accounting information should be appropriate for a particular business decision, and it should reflect the role, responsibility, and value it has for a manager that participates in the decision-making. This paper aims to investigate whether the management accounting information system is developed in Croatian companies. In order to collect data for the analysis, a web survey was conducted on a representative sample of Croatian companies. Overall, 225 companies from the real sector participated in the survey. The results have shown that managers consider management reports an important basis in decision-making. Furthermore, the findings of this study have shown that managers in large companies use management reports to a greater extent in decision-making than managers in micro, small, and medium-sized companies do.

THE EFFECTS OF COMPETITIVE INTENSITY AND TECHNOLOGY MANAGEMENT ON THE RELATIONSHIP OF ACCOUNTING INFORMATION SYSTEM AND FIRM PERFORMANCE

In today's conditions, where the intensity of the competition is high, the achievement of the desired performance outputs of the companies is closely related to the better understanding of the performance leaders. The aim of this study is to examine the effect of competitive intensity and technology management on firm performance through the accounting information system. The study covers data obtained from 256 SME managers in the West Marmara region. The data obtained were analyzed with the help of exploratory factor and multiple regression analysis. According to the exploratory factor analysis results, the variables were divided into sub-factors and the regression analysis was performed between the sub-components. As a result, the tendency of companies to preventive technology management and the increase in the use of internal and external accounting information systems increase the financial performance of companies in a meaningful and positive way. On the other hand, the increase in the intensity of competition, the use of company protective technology management and internal accounting information systems increases the market performance of the company in a meaningful and positive way. Again, the intensity of competition and the increase in collaborative technology management increase the use of external accounting information systems. Collaborative technology management increases the use of internal accounting information system. Finally, increased competition intensity increases collaborative technology management.

The Objectives of Sharia Management Accounting Information Reporting

There is an idea to build sharia management accounting starting from constructing the sharia management accounting conceptual framework. The framework has been developed, one of which contains the objectives of sharia management accounting information reporting. This article aims to develop further the objectives of sharia management accounting information reporting to find the value and characteristics of sharia management accounting information. Qualitative research is used in this study. The data in the form of text were analyzed using the reflective method. The analysis uses a quadrant that articulates the objectives of sharia management accounting information reporting with the management hierarchy and the network of value-creating activities. The study found the nature, type, and value of information that should be presented by a sharia management accounting information system.

The Influence of Management Accounting Information Systems on Managerial Performance with Decentralization as Moderating Variables in PT. Perkebunan Nusantara II (Persero) Tanjung Morawa

This study aims to determine how much influence the management accounting information system has on managerial performance with decentralization as a moderating variable at PT. Perkebunan Nusantara II (Persero) Tanjung Morawa. This study uses quantitative associative methods and data collection in this study using primary data with 40 respondents. Data analysis techniques in this study using Smart PLS. The results show that management accounting information systems have an effect on managerial performance, and decentralization strengthens the effect of management accounting information systems on managerial performance.

The Impact of Business Environment and Organizational Culture on The Implementation of Management Accounting Information System in Some Hotels

This study aims to prove empirically: (1) The influence of the business environment on the implementation of Management Accounting Information System; (2) The influence of organizational culture on the implementation of Management Accounting Information System; and (3) the influence of the implementation of Management Accounting Information System to the quality of Management Accounting Information. The research method used is explanatory research. The target population is the sample in this research which is conducted by taking all the hotels service company in North Sumatra as the unit of analysis (census), whereas the respondents in this research are the hotel managers by using questionnaire instrument as a tool to collect the data. The results of this study indicate that the business environment has no effect on the implementation of Management Accounting Information System. Meanwhile the organizational culture affects the application of management accounting information systems as well as affect the quality of Management Accounting Information.

ORGANIZATION CULTURE MODERATES THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEM, SUSTAINABLE LEADERSHIP AND ENVIRONMENTAL STRATEGY ON BUSINESS PERFORMANCE

The purpose of this study was to determine whether there is an influence of management accounting system, sustainable leadership and environmental strategy on business performance with organizational culture as a moderating factor. The population in this study are 70 managers of manufacturing company in DKI Jakarta. Sampling technique using a convenience sampling method. Based on research result shows that the management accounting system does not affect business performance; sustainable leadership has a positive effect on business performance; the environmental strategy has a positive effect on business performance. Organization culture does not moderate influence of MAS, sustainable leadership and environmental strategy with business performance. The results showed that the management accounting system had no significant effect on business performance. This can be a special concern for company management in developing a management accounting information system. The availability of a management accounting information system can maximally assist company management in planning, monitoring and making decisions for business performance is better.

Research on the application of management accounting in enterprises and the realization of high-quality economic development

<p>Management accounting plays an increasingly important role in the management and development of an enterprises because it helps with improving the production efficiency, production economic effects and economic benefits of the enterprise, reducing the cost of the enterprise, and providing useful information for the business decision-making, promoting the sustainable development of enterprises. So the application of management accounting in the business management in China is an inevitable trend of enterprise development. The analysis in this research is based on the previous studies about management accounting, and theories related to management accounting and high-quality economic development, mainly. Besides, the problems with the application process of management accounting in Chinese enterprises are summarized, including the problems with the application environment, management philosophy, and management accounting talents. At last, some feasible solutions to the problems are provided in accordance with the working experiences of the author, including learning from foreign advanced management accounting theory systems to promote the construction of my country's enterprise management accounting theory system, enhancing the propaganda of management accounting among enterprise managers, especially state-owned enterprises, constructing management accounting information system to create an advantageous environment to apply management accounting, promoting the breadth, depth and flexibility of management accounting applications, build a team of high-quality corporate management accounting talents and others. Those suggestions are expected to help Chinese enterprises make the best of management accounting to increase competitiveness of enterprises in the market and and economic benefits of enterprises. Hence, this thesis could provide useful suggestions about how to make the best of management accounting to ensure managers’ accurate decision-making, and the sustainable development of the enterprise in the future.</p>

Construct The Management Accounting Information System Quality to Improve Gcg Implementation

This study is motivated by various cases occurred in Sharia banking institutions related to the many cases of embezzlement of customer funds and the provision of fictitious financing. Such cases show strong indication of corruption in the institutions which in turn makes the level of Non-Performing Financing (NPF) higher and causes the company's performance to get worse. These problems can be caused by the weak implementation of Good Corporate Governance (GCG). This study aims to examine the construction of a management accounting information system quality (KSIAM) model, which is seen from the factor that influences it such as the Islamic organizational culture, the effectiveness of internal control, and business strategy. Furthermore, this research also examines the effect of KSIAM towards the implementation of Good Corporate Governance (GCG) in Sharia banking institutions in Bandung, Indonesia. This study uses a quantitative research approach, gathers data using survey methods, and applies SEM/PLS as statistical analysis techniques. The study population is all Sharia Banking Institutions in Bandung, with the target population of all Sharia banks in the city of Bandung (42 banks) in the 2018-2019 periods. The sampling technique used is a non-probability sampling technique with the type of convenience sampling. The results show that Islamic organizational culture and the effectiveness of internal control have not been able to build a KSIAM model, while a business strategy is able to build a KSIAM. Moreover, KSIAM has a significant effect on the implementation of GCG in Sharia banking institutions in Bandung.

Program Aplikasi Pengelolaan Kas Menggunakan Php Pada Klinik Dyna Banjarmasin

Clinic is a health service institution that is used to provide medical services needed by the community. The clinic aims to help improve the quality of health in the community and the clinic can be managed by the government or the private sector. In order to create good and fast service to the community, it can be supported by computerized accounting records. The purpose of this study is to determine the appropriate cash management accounting information system at DYNA Clinic in Banjarmasin, as well as to produce a Web-Based Cash Management Application Program This study found that all cash records at the DYNA clinic were still manual. The author suggests using a web-based cash management application program to help DYNA Clinic record patient data, record cash management transactions and make it easier to find information on cash receipts and disbursements.

WATERFALL METHODS FOR APPLICATION OF ACCOUNTING INFORMATION SYSTEMS IN HOTEL INCOME MANAGEMENT CASE STUDY: CITRA GRAND HOTEL KARAWANG

The need for information systems in the business more increase as the same as technological developments in the digital era which give the impacts rapidly changes in all sectors. The accounting cycle in the company is inseparable from the existence of financial recording activities in a certain period. Thus it requires an application to provides the processing financial data or it’s called accounting information system. The Grand Hotel Karawang is the focus of research on building income management accounting information system. Based on the data collection method used: observation, interviews and literature studies (library research), it can be concluded that in managing hotel rental income is still manual or not computerized so that why the research to provide solutions based on the need by designing income accounting information system using waterfall software development method, with phases including needs analysis, design, implementation of program code based on open source in the implementation of the Java programming language to make easier to implement into desktop-based applications. Testing is carried out using blackbox testing as a tool for testing each process step by step in the application that all processes are running well (valid) and can be implemented as needed.

Strategic Information Moderated By Effectiveness Management Accounting Information Systems: Business Strategy Approach

The industrial revolution 4.0 increases business competition and the increasing need for accounting information for strategic decision making. Accounting information is financial information needed by managers to predict and determine the company's strategic policies in the future, however, the current condition of many companies has not been able to produce quality accounting information which has an impact on the production of inappropriate financial policies. This study aims to determine how much the business strategy affects the effectiveness of the use of accounting software and how much the effectiveness of accounting software affects the quality of accounting information. The population in this study were 472 managers of state-owned companies and a total sample of 312 managers of BUMN which were determined by simple random sampling technique. Testing data using covariance-based structural equation modeling (SEM) with Lisrell software. The results of this study prove that State-Owned Enterprises in Indonesia effective application software affects quality accounting information, as well as the company's business strategy affects the effectiveness of accounting software.

Analysis of The Effect of Business Strategy on The Quality of Management Accounting Information Systems

Management accounting information system (SIAM) is used as a tool to produce financial and non-financial / management accounting information that is used to assist executive managers or internal parties in planning resource allocation, supervision, evaluation, and performance evaluation, both financial performance and non-financial performance including managerial performance and employee performance. Management accounting information systems refer to normative matters, but when management accounting information systems are implemented it has unexpected or unexpected consequences so that it can affect the satisfaction of users of information systems, this is because in the context of the organization and socially not well understood by users. This research was conducted on general insurance in Bandung where the respondents were operational managers using an explanatory survey method. Testing data using simple regression The results of research on insurance companies in Bandung found that business strategies affect the quality of management accounting information systems

The Influence of Organizational Culture on The Quality of Management Accounting Information Systems and Its Impact on Managerial Performance

Organizational culture is an important environmental problem for an organization. Managers must understand that culture is an important determinant that affects how well the organization will perform, then. Information systems must be managed based on appropriate methods and methods to strengthen the assumption that the accounting information system implemented by management will affect company performance and that management accounting information systems are not bound by formal criteria that can explain the nature of the input, process, and output. This study aims to determine the effect of organizational culture on the quality of management accounting information systems and its impact on managerial performance. This study uses a causal relationship (cause and effect). The data were collected using a survey method by distributing questionnaires directly to the Bhayangkara Tk Hospital. II Sartika Asih Bandung. The sampling technique was processed using cluster random sampling, amounting to 90 respondents, the data analysis was processed using SEM-PLS using explanatory research. The results obtained indicate that organizational culture has an effect on the quality of the management accounting information system and the quality of the management accounting information system has an effect on managerial performance.

PENGARUH VERABEL MODERATING PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR DAN KINERJA PERUSAHAAN

The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers to be management accounting system (SAM) information more important. This research reports the results of a study which offers an explaination for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of managent accounting systems information by managers as moderating variable. To asses the relationship, data were colleced from 87 enterprises in service. The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizatations which use the information can effectively face competition in the market and thereby improve performance.

Pengelolaan Keuangan Berbasis Web PT. Mutualplus Global Resources Cabang Pontianak

PT. Mutualplus Global Resources Pontianak Sub Division consultant outsourcing company. According to the result of analysis found that processing the financial reports still using bookkeeping technique which is rewriting of notes to ledger and then converted to MS. Excel to be produced as financial reports, so the generated reports were late and not accurate. This Final Project contained about the research to solved the problems at PT. Mutualplus Global Resources by building the web-based of financial management accounting information system using waterfall model as software development method which consists of software requirement analysis, design, code generation and testing. The system is built to provides facilities for Admin & Finance and Directors. Admin and Finance can manage account data, cash receipt data, cash disbursement data, access general journals, ledgers, balance sheet reports, cash receipt reports, cash disbursement reports, income statements and statement of capital reports. Meanwhile, the Director can manage user data, access general journal reports, general ledger reports, balance sheet reports, cash receipts reports, cash disbursement reports, income statements and statement of capital reports. This system is expected to improve financial management performance at PT. Mutualplus Global Resources Pontianak sub Division.

Management Accounting Information System and the Financial Performance of Consumer Goods Firms in Nigeria

This study examined the effect of management accounting information system on the performance of listed consumer goods firms in Nigeria. The objectives of the study were to ascertain the effect of sales management system, management accounting reporting system and budgetary management system on the profitability of listed consumer goods firms in Nigeria. A survey research design was adopted and appropriately used for this study and 100 copies of questionnaire were administered to employees from the selected consumer goods companies. Data collected were analyzed with the aid of percentages and tables while statistical tools used for testing the hypotheses were simple regression analysis and ANOVA. The findings of this study revealed that; sales management system, management accounting system and budgetary management system affect profitability of listed consumer goods firms in Nigeria positively. The study concludes that accounting information system is critical to the production of quality accounting, sales and budget reports (information) on a timely basis and the communication of that information to the decision makers. The researchers recommend that organizations should strengthen their sales-force for effective revenue generation, ensure that management accounting reporting is timely and accurate for effective decision making, and budgetary control should be put in place for monitoring of activities of the business.