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

2021 ◽  
Vol 3 (1) ◽  
pp. 45
Author(s):  
Giawan Nur Fitria
Keyword(s):  
Business Performance ◽  
Management Accounting ◽  
Accounting Information ◽  
Organization Culture ◽  
Accounting System ◽  
Sustainable Leadership ◽  
Environmental Strategy ◽  
Accounting Information System ◽  
Positive Effect ◽  
Management Accounting System

<p>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.</p>

scholarly journals INFLUENCE OF CUSTOMIZATION STRATEGY AGAINST COMPANY PERFORMANCE WITH MANAGEMENT ACCOUNTING INFORMATION SYSTEM AS INTERVENING VARIABLE

2020 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
Taty Sariwulan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Travel Agency ◽  
Accounting System ◽  
Company Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Positive Effect

<p>This research aims to examine and analyze the influence of customization strategy on company performance with management accounting information systems as an intervening variable. In this research, the target population was the umrah travel agency registered at the Ministry of Religion in Bandung. Data obtained through the distribution of questionnaires addressed to the Director / Manager / Division Head of the company. Data analysis consists of descriptive and verification analysis. The results showed that the customization strategy, management accounting information systems and customization strategies that are intervening by management accounting information system have a positive effect on company performance. Based on the evaluation of structural models, the customization strategy in intervening management accounting system information gives a positive effect better than the direct effect with value 0.216. Management accounting information systems is needed to overcome uncertainties in determining and assessing the causal relationships that occur due to product customization that is undergoing constant changes to the product design and process. This research is also expected to contribute conceptually to the company in determining further policies regarding the performance of a company to be more effective in its implementation.</p><p> </p>

scholarly journals Accounting Information Systems (AIS) in SMEs

2020 ◽  
Vol 11 (2) ◽  
pp. 51-67
Author(s):  
Fahmi Ibrahim ◽  
Diyana Najwa Haji Ali ◽  
Nur Suaidah Awang Besar
Keyword(s):  
Business Performance ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Current Accounting ◽  
Oil Sector ◽  
Small Medium Enterprises ◽  
Medium Enterprises

Small-medium enterprises (SMEs) have always been considered to be the backbone of Brunei's economy. As published by the OECD in 2006, SMEs constitute a high percentage of businesses, where they account for 98% of all active business enterprises, and contribute about 92% of the employment in the private sector, and at least 66% of the GDP within the non-oil sector of the economy. Since SMEs are considered to be significant for the economy, they are encouraged to improve their business performance in order to sustain their business development by enhancing their accounting information system. This article will focus on the current accounting practices in which Brunei SMEs have been implemented by MMA Cube Stores as a case study. As cube shop businesses have been growing all over the country, it is significant to carry out this research as it may apply to the other similar business in Brunei. Reasonable recommendations are included in this article for the augmentation of the accounting system among Brunei SMEs.

scholarly journals Top Management Support Functions in Higher Education Management Accounting Information Systems

2021 ◽  
Vol 2 (1) ◽  
pp. 1-16
Author(s):  
Lesi Hertati ◽  
Rina Antasari ◽  
Nazarudin Nazarudin ◽  
Irlan Fery ◽  
Peny Cahaya Azwari ◽  
...  
Keyword(s):  
Higher Education ◽  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Top Management ◽  
Accounting System ◽  
Management Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Top Management Support

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.

scholarly journals IPTEKS SISTEM AKUNTANSI MANAJEMEN DALAM PENINGKATAN KINERJA MANAJERIAL DAN KARYAWAN BANK BRI DI MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Mariska Pongilatan ◽  
Ventje Ilat
Keyword(s):  
Interpersonal Skills ◽  
Management Accounting ◽  
Accounting Information ◽  
Important Influence ◽  
Accounting System ◽  
Accounting Systems ◽  
Work Activities ◽  
Management Accounting Systems ◽  
Management Accounting System

Management accounting system is a basic accounting information that is very important for managers and employees in making or determining decisions as well as identification in the organization. This study aims to analyze the management accounting systems improving the performance of managers and employees, and analyze whether their answers, and improve interpersonal skills. This research was conducted at BRI Bank in Manado. The study was conducted by analyzing the performance of managers and employees, and adjusting the number of employees with workload on each employee. this study describe that the management accounting system has an important influence in company can also help managers in making and determining decisions, controlling work activities that exist within the company so as to increase the performance of manager.Keywords:manajer,employee,performace,active,creative,innovative,description,interpersonal

scholarly journals One Companys Experience With Accounting Information System Changes: An Analysis Of Managers Satisfaction

2001 ◽  
Vol 5 (2) ◽  
pp. 21-36
Author(s):  
Leslie W. Weisenfeld ◽  
Larry N. Killough
Keyword(s):  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Management Accounting Systems ◽  
System Changes ◽  
One Year

During the past ten years management accounting has been frequently criticized by many researchers, who have then suggested ways to improve management accounting systems. As a result various companies have modified their accounting information systems by incorporating some of the suggested changes. Unfortunately, little research has been presented which analyzes managers' reactions to management accounting system changes (Bamber, 1993). This paper provides an overview of a company that upgraded its accounting information system by adopting some of the suggested changes. Results from questionnaires administered before the change, shortly after the change, and about one year after the change were used to provide a comparison of managers' reactions to the changes. The company, in this study, incorporated various changes suggested in the literature by providing managers with real-time databases and involving managers during the development of the new system. In response to the changes, the managers indicated they were more satisfied with the accounting department and the data provided and they now focused more on production quantity then previously. Therefore, the company appears to have successfully implemented changes in their accounting information system, which improved managers satisfaction with the system.

scholarly journals Top Management Support Functions in Higher Education Management Accounting Information Systems

2020 ◽  
Vol 1 (4) ◽  
pp. 210-224
Author(s):  
Lesi Hertati ◽  
Nazarudin Nazarudin ◽  
Irlan Fery
Keyword(s):  
Higher Education ◽  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Top Management ◽  
Accounting System ◽  
Management Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Top Management Support

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system in order to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems / components, both physical and non-physical, which are interconnected and harmoniously cooperate with each other to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology / accounting information system activities on lecturer work reports, lecturer salaries and managers. College.      

scholarly journals The impact of prospecting strategy on small business performance in Vietnam: The role of broad-scope management accounting system

2021 ◽  
Vol 26 (2) ◽  
pp. 54-63
Author(s):  
Ngo Quang-Huy
Keyword(s):  
Small Businesses ◽  
Business Performance ◽  
Management Accounting ◽  
Accounting System ◽  
Broad Scope ◽  
Scope Management ◽  
High Degree ◽  
The Impact ◽  
Management Accounting System

The purpose of this study is to uncover the role of broad-scope management accounting system (MAS) on the link between prospecting strategy and the performance of small businesses. In particular, this paper hypothesizes that a high degree of prospecting strategy is positively associated with a high degree of broadscope MAS, and a high degree of broad-scope MAS is correlated with a high degree of performance of small businesses. Also, it is hypothesizes that prospecting strategy increases the performance of small businesses. The last hypothesis proposes that broad-scope MAS mediates the link between prospecting strategy and the performance of small businesses. Data was collected from 131 small businesses located in Cantho city to assess the proposed hypothesis. A PLS-SEM was analyzed with the collected data. The results reveal that all hypotheses are supported by the data except the hypothesis describing the relationship between prospecting strategy and the performance of small businesses. It implies that broad-scope MAS fully mediates the link between these two variables.

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