Management Accounting Information Research Articles

Pengaruh Ketidakpastian Lingkungan dan Komitmen Organisasi Terhadap Kinerja Manajerial Dengan Kualitas Sistem Informasi Akuntansi Manajemen Sebagai Variabel Intervening

This study aims to directly test and analyze the Influence of Environmental Uncertainty, Organizational Commitment and Quality of Management Accounting Information Systems on Managerial Performance and indirectly to test and analyze directly the influence of Environmental Uncertainty and Organizational Commitment on Managerial Performance with the Quality of Management Accounting Information Systems as an Intervening Variable in Star Hotels in Medan City. The research approach uses quantitative associative. The population of this study is all 3 to 5 star hotels in Medan City, totaling 48 hotels with a total sample of 240 respondents. This study uses the Structural Equation Modeling (SEM) analysis method using SmartPLS.3 software. Based on the results of direct hypothesis testing, there is an influence of environmental uncertainty, organizational commitment and management accounting information systems on managerial performance. Indirectly, there is an influence of environmental uncertainty and organizational commitment on managerial performance mediated by management accounting information systems

Participation and clarity of budget targets, management accounting information system on managerial performance with budgetary slack as a mediation variable

The aim of this research is to analyze "budget participation, clarity of budget targets and management accounting information systems on managerial performance with the budgetary slack as a mediating variable," which has been carried out by 5 service companies affected by COVID-19. This research uses quantitative methods, and the data source used is primary data. The population in this research is 5 service companies spread across Jakarta, including PT. Sukses Andalan Bangsa, PT. Anak Bangsa Cakrawala Dunia, PT. Impact Power Mandiri, PT. Kitamuda Andalan Indonesia and PT. Triputra International. The sample selection for this research included directors, managers, and supervisors in each division of the company, with a total of 50 respondents. In this research, data analysis uses SmartPLS 4.0 with a data-based analysis method structural equation modeling based on partial least. Based on the hypothesis testing carried out, the research results show that budget participation has no positive and insignificant effect on managerial performance. For clarity of budget targets and management, accounting information systems have a positive and significant effect on managerial performance. Then, the budget gap has a positive and significant mediating effect on all variables of budget participation, clarity of budget targets, and management accounting information systems on managerial performance.

UNVEILING THE INTERPLAY OF COMPETITIVE ADVANTAGE, MANAGEMENT ACCOUNTING INFORMATION SYSTEMS AND SME PERFORMANCE

This research uses the resource-based view theory to examine the influence of competitive advantage on SME performance. Furthermore, this research also examines the effect of management accounting information systems on SME performance. This study used a survey method with 129 SMEs in Malang City, Indonesia. Research data was analyzed using Warp PLS 8.0. The research results show a significant effect between competitive advantage and management accounting information systems on the performance of SMEs. In addition, management accounting information systems can moderate the relationship between competitive advantage and SME performance. These results imply that SMEs must create a competitive advantage over competitors, which will positively affect profits. In addition, implementing a management accounting information system will further strengthen the role of competitive advantage in improving performance for SMEs

Pengaruh Sistem Informasi Akuntansi dan Promosi terhadap Volume Penjualan dengan Kualitias Produk Sebagai Variabel Intervening di PT. Saudara Karya

Accounting information systems can aid businesses in enhancing sales volume and profitability, notwithstanding the challenge of increasing sales. This research investigates how promotions and management accounting information systems influence product quality, and explores whether product quality serves as a significant mediator. A survey was conducted among customers of PT. Saudara Karya Surabaya, involving 102 respondents selected through purposive sampling of customers who had completed at least one transaction. Structural equation modelling was employed to analyze the collected data. The findings indicate that both management accounting information systems and promotional strategies positively impact product quality. Furthermore, the study reveals that the relationship between promotions, management accounting information systems, and sales volume is mediated by product quality. This study contributes to the theoretical framework of marketing strategy by integrating concepts of product.

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.

Implementation of a dynamic planning algorithm in accounting information technology administration

Accounting professionals are increasingly being encouraged to shift their focus from conventional accounting to accounting information as a result of new management strategies and ideas. Cybercrime and other attempts to exploit weaknesses in online systems have become more common in recent years. By introducing the concept of cloud computing and analyzing its logical structure, this research applies the technology and design model to the development of an Accounting Information Management System (AIMS). In accounting information technology administration, efficient resource allocation and decision-making are crucial for optimizing financial performance and strategic planning. Algorithms for dynamic planning are a useful tool in meeting these issues. To maximize efficiency in an accounting group’s allocation of resources, this study employs a dynamic planning method called value iteration. The research presented a new Bayesian optimized Restricted Boltzmann machine (BO-RBM) for acquittal IT management. The data set was first gathered and then pre-processed using z-score normalization. Then, an improved genetic algorithm was used to feature selection. After the system’s design and construction are complete, BO-RBM utilizes to both specify the cloud platform’s distributed storage mode and assess the cluster’s performance. The results show that the algorithm may boost financial performance, increase cost management, and accomplish strategic goals in the IT administration of accounting. The research in this study demonstrates that the cloud platform for handling massive amounts of data may accelerate processes and complete tasks quickly.

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.

Retracted: The Impact of Intelligent Accounting Information Management on Corporate Governance Information Transparency

Retracted: The Impact of Intelligent Accounting Information Management on Corporate Governance Information Transparency

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.

Role of Accounting Information in the Decision-making Process of the Insurance Company

The insurance industry has multidimensional functions in a modern economy, interacting with many aspects of business activities and daily human life. Insurance is also an important mechanism for redistributing funds in economy, providing compensation for unplanned losses that are the subject of insurance. At the same time, generally speaking, the insurance sector contributes to strengthening and stabilizing the business of other entities in the general economy. The issue of the quality of information presented to the decision-making process is studied at various levels and remains topical, as the relevance of managerial decisions is significantly influenced by the information provided by the managerial accounting information system. The research methodology of the article includes the study of materials published on the subject at national and international level, the analysis of the regulatory framework in the field, the study of business processes specific to the activity of the insurance company and the application of own experience in the managerial and financial field.

Pengaruh Sistem Akuntansi Manajemen, Kualitas Informasi, dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial

This research aims to examine the influence of management accounting systems, information quality, and business environmental uncertainty on organizational performance at APERSI Association. The research hypotheses posit that management accounting systems, information quality, and business environmental uncertainty significantly affect organizational performance at APERSI Association. The study utilizes primary data in the form of respondent assessments regarding management accounting systems, information quality, business environmental uncertainty, and organizational performance. Data collection methods include questionnaires and literature reviews. The analysis using SMART PLS 4.0. The findings of the research are as follows: (1) management accounting systems have a positive and significant impact on organizational performance; (2) information quality has a positive and significant impact on organizational performance; (3) business environmental uncertainty has a positive and significant impact on organizational performance

Analysis of Accounting Information Systems on the Effectiveness of Transaction Processes and Reporting at PT. PNM Unit Mekaar

This research was conducted to determine the effectiveness of the transaction process and reporting using the accounting information system at PT. PNM Mekaar. Before the accounting information system was implemented, the transaction process and daily transaction reporting at the Mekaar office were still manual. This research was conducted to find out how the use of accounting information systems on the effectiveness of transaction processes and reporting at PT. PNM Mekaar. The research method used is the research method by direct practice and interviews with reference to the Technology Acceptance Model (TAM) theory. From the results of research conducted on the use of Accounting Management Information Systems on the Effectiveness of Transaction Processes and Reporting at PT. PNM Mekaar, there are 5 integrated applications consisting of Mekaar Initiation, Mekaar Initiation Back Office, PKM Mobile, PKM Mobile Back Office and Mekaar Integration. The accounting information system that is used is useful and easy to use by users, as the user's willingness is higher which results in increased levels of use, causing system error/down constraints

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

Determinants of Strategic Management Accounting Information Disclosure under a Multi-Theoretical Framework: Evidence of Listed Firms on Ghana Stock Exchange

Sharing information is vital for decision-making as it helps mitigate risks by providing a wealth of relevant information. When the perceived risk is low, it ultimately reduces the costs associated with making a decision. Strategic Management Accounting Information is an important resource for decision-making. This study sought to identify the determinants of strategic management accounting information disclosure (SMAID) from multiple perspectives. The study used a non-experimental, quantitative correlational design to analyze 35 out of 36 firms listed on the Ghana Stock Exchange for a period between 2010 and 2019. The study employed a linear dynamic panel data model with a one-step system GMM. The model included lagged values of the dependent variable and accounted for unobserved panel-level effects. It was discovered that Board subcommittees have non-linear relationships with SMAID. The previous year's subcommittee negatively impacts SMAID, while the current year's has a positive influence. Past disclosures of strategic management and competitor accounting information have a positive impact on current SMAID. Past customer accounting information disclosures also positively influenced the current SMAID. The study reveals that past disclosures of strategic costing information positively and statistically affect current aggregate SMAID. It is recommended that firms establish effective board sub-committees that can provide oversight and guidance to the management team. Policymakers should consider enforcing the presence of such sub-committees to ensure high-quality and sufficient disclosure of SMAID. Maintaining a high level of SMAID from the previous year can positively impact the current year's SMAID, enabling firms to make better-informed decisions and enhance overall performance.

Web-based Financial Accounting Information Intelligent Management Platform Construction

Conventional financial accounting information management platform mainly uses AJAX, DWR technology to deal with the server side as a carrier, vulnerable to the server deployment location, resulting in some of the functional modules run abnormally, therefore, the need to design a new Web-based financial accounting information management platform. The test results show that each functional module of the designed Web-based financial accounting information intelligent management platform can run in an orderly manner and has reliability, which is a new exploration for optimising the intelligent management of financial accounting information and promoting the transformation of enterprise digital intelligence.

How does management accounting information affect women directors’ contribution to corporate strategic decisions?

How does management accounting information affect women directors’ contribution to corporate strategic decisions?

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.

Factors Influencing the Application of Strategic Management Accounting: A Study of Manufacturing Enterprises in Hanoi

Strategic management accounting (SMA) information helps managers determine the strategy and strategic position of the business. At the same time, SMA helps managers see and re-evaluate problems so that they can draw on their experiences and lessons for decision-making and control. Currently, manufacturing enterprises in Hanoi are aware of the important role of strategic management accounting information, but the level of application of strategic management accounting techniques is low. This article aims to evaluate the factors affecting the application of strategic management accounting in manufacturing enterprises in Hanoi, thereby making recommendations for these enterprises to increase the use of strategic management accounting information to help business managers make business decisions.

Research on Optimization of Accounting Information System under the Background of Big Data

Big data technology affects all walks of life, posing new challenges to the accounting industry and accounting information systems. Cloud computing provides convenient and effective network terminal access ports through its strong service model, and can also establish a resource sharing platform to improve the efficiency of enterprise accounting information management. This article explores the optimization of accounting information systems from the perspective of big data. With the help of big data technology, accounting information systems can achieve data optimization, storage function optimization, report optimization, analysis function optimization, decision-making function optimization, and coordination optimization. In addition, this article conducts research on the construction of enterprise accounting information systems under cloud accounting systems, and proposes optimization strategies aimed at optimizing accounting information systems and improving the economic benefits of enterprises. While using big data technology to optimize accounting information systems, enterprises should always pay attention to the effective application of big data on the premise of good security precautions.

ОБЛІКОВО-АНАЛІТИЧНА СКЛАДОВА ІНФОРМАЦІЙНОЇ СИСТЕМИ ЗАБЕЗПЕЧЕННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА

In today's conditions of a full-scale war with the Russian Federation, every business entity in Ukraine operates in a complex, unstable and dynamic environment, the changes of which are accompanied by constant strengthening of competition, acceleration of inflationary processes, growth of business risks and the danger of destruction of logistics and partnership ties. Currently, the quantitative and qualitative properties of the enterprise regarding the ability to survive and ensure development in the conditions of the destabilizing effect of unpredictable and hard-to-forecast external and internal factors come to the fore. The enterprise's ability to timely implement anti-crisis measures, effective functioning and dynamic development is an indicator of its economic security. Therefore, the accounting and analytical component of the information system for ensuring economic security is an extremely urgent problem that needs to be solved and is under increased attention of both domestic and foreign scientists and specialists in financial and economic security. The purpose of the article is to reveal the possibilities and prospects of creating a complex accounting and analytical information system at the enterprise, which allows achieving systematicity and complexity, structure and organization of the enterprise management process within the framework of the concept of economic security. The article considers the importance of accounting and analytical information necessary for enterprise management. The main sources of threats to the economic security of the enterprise, which are formed in the accounting system, are revealed. The internal ФІ НА НС И , О БЛ ІК І О П ОД АТК УВ А Н НЯ Випуск І (89), 202338 control system of the enterprise is presented as the main element of economic security. A scheme for the movement of accounting management information has been developed. The main tasks of the complex information accounting and analytical system for ensuring the economic security of the enterprise are outlined. It has been proven that information security in Ukraine during the war must necessarily be subject to the criteria of confidentiality, integrity and availability.