The Influence of Management Accounting Information System Characteristics on Managerial Performance in Bandung City MSMEs in 2023
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Dec 29, 2023
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Abstract
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.
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References
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Agustin, P. N. (2019). Pengaruh Budaya Organisasi dan Karakteristik Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial. JASA (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 3(3), 407-423.
Ahmad, K., & Zabri, S. M. (2016). Management accounting practices among small and medium enterprises. Paper presented at the Proceedings of the 28th International Business Information Management Association Conference.
Aprilianti, N., Surtiani, A., & Johan, A. (2023). Kinerja Bisnis UMKM Kota Bandung: Peran Strategi Bauran Pemasaran Dan Kualitas Pelayanan (Studi Pada Rumah Makan Sambel Mitoha Bandung). Management Studies and Entrepreneurship Journal (MSEJ), 4(6), 8450-8461.
Alliyah, S., & Maslichan, M. (2022). Penggunaan Praktek Akuntansi Manajemen (PAM) Pada Ukm Di Kabupaten Rembang. Fokus Ekonomi: Jurnal Ilmiah Ekonomi, 17(1), 101-114.
Alvarez, T., Sensini, L., Bello, C., & Vazquez, M. (2021). Management accounting practices and performance of SMEs in the Hotel industry: Evidence from an emerging economy. International Journal of Business and Social Science, 12(2), 24-35.
Ayu, G., & Dahen, L. D. (2014). Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Studi Empiris pada PT Bank Perkreditan Rakyat di Kabupaten Tanah Datar. Journal of Economic and Economic Education, 3(1), 89-94.
Chia, Y. M. (1995). Decentralization, management accounting system (MAS) information characteristics and their interaction effects on managerial performance: a Singapore study. Journal of Business Finance & Accounting, 22(6), 811-830.
Christina, V., & Sopyansyah, M. A. B. (2020). Management accounting systems and managerial performance: Locus of control as a moderator. Solid State Technology, 63(3), 5076-5083.
Chuang, Y.-K. (2008). The Effect Of Management Accounting Systems And Organizational Commitment on Managerial Performance. Tajen University, Pingtun, Taiwan.
Chung, S.-H., & Su, Y.-F. (2012). Broad scope management accounting system and managerial performance: The impact of role ambiguity and functional difference. African Journal of Business Management, 6(30), 8873.
Dlamini, B., & Schutte, D. P. (2021). An exploratory study on the usage of Management Accounting Practices among Small and Medium Enterprises in Zimbabwe. The Journal of Accounting and Management, 11(2).
Efendi, D., & Kusuma, E. A. (2021). The role of the management accounting system and decision-making style on managerial performance. Jurnal keuangan dan Perbankan, 25(1), 144-161.
Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, management accounting and managerial performance: Focus Iran. Advances in accounting, 25(2), 216-225.
Fiktoriya, A., & Solovida, G. T. (2021). Pengaruh teknologi terhadap kinerja manajerial dengan karakteristik sistem akuntansi manajemen (sam) sebagai variabel mediasi. Paper presented at the FORUM EKONOMI.
Fuadah, L. L., Safitri, R. H., Yuliani, Y., & Arisman, A. (2020). Determinant factors’ impact on managerial performance through management accounting systems in Indonesia. The Journal of Asian Finance, Economics and Business (JAFEB), 7(10), 109-117.
Gandari, H. Y. (2018). Pengaruh Teknologi Informasi terhadap Kualitas Sistem Informasi Akuntansi Manajemen yang Berdampak terhadap Kinerja Manajerial. JASA (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 2(1), 16-32.
Ghasemi, R., Azmi Mohamad, N., Karami, M., Hafiz Bajuri, N., & Asgharizade, E. (2016). The mediating effect of management accounting system on the relationship between competition and managerial performance. International Journal of Accounting and Information Management, 24(3), 272-295.
Gul, F. A., & Chia, Y. M. (1994). The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction. Accounting, organizations and society, 19(4-5), 413-426.
Gurendrawati, E., Murdayanti, Y., & Putri, A. G. (2014). The Impact Of Information Technology, Management Accounting System Characteristics, and Locus Of Control To The Managerial Performance In The Telecommunication Service Companies. Integrative Business Economic, 3(3), 357-366.
Handayani, S., & Hariyati, H. (2014). Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen: Broad Scope, Timeliness, Aggregated, Dan Integrated Terhadap Kinerja Manajerial Umkm.(Studi Pada Umkm Di Desa Wedoro, Kab. Sidoarjo). AKRUAL: Jurnal Akuntansi, 5(2), 184-204.
Hani, S., & Ananda, S. (2023). Effect of Characteristics of Management Accounting Information Systems on Managerial Performance at PT Humbahas Bumi Energi (HBE) Medan. Paper presented at the Proceeding Medan International Conference on Economic and Business.
Hanim, L., & Noorman, M. (2018). UMKM (Usaha Mikro, Kecil, & Menengah) & Bentuk-Bentuk Usaha. Hak Cipta Dilindungi Undang-Undang All Rights Reserved.
Hidayat, K. (2022, September 24). Menko Ekonomi: UMKM Menyumbang 61% PDB Nasional. Nasional.kontan.co.id. https://nasional.kontan.co.id/news/menko-ekonomi-umkm-menyumbang-61-pdb-nasional
Irti, I. K., Irfan, I., & Sari, M. (2021). The Influence of Management Accounting Information Systems on Managerial Performance with Decentralization as Moderating Variables in PT. Perkebunan Nusantara II (Persero) Tanjung Morawa. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(4), 8204-8214.
Jusriadi, E. (2022). Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance. ATESTASI: Jurnal Ilmiah Akuntansi, 5(1), 16-32.
Kamal, N. A. A., Mahfudnurnajamuddin, M., & Junaid, A. (2020). Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial UMKM. Journal of Accounting and Finance (JAF), 1(1), 115-129.
Kotelnikov, V. (2007). Small and medium enterprises and ICT: UN-APCICT/ESCAP.
Lubis, H. Z., & Syafira, A. (2021). Determinan Karateristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial. Paper presented at the Prosiding Seminar Nasional Kewirausahaan.
Mahoney, T. A. (1963). Development of managerial performance: A research approach: South-western Publishing Company.
Manossoh, S. M., Alexander, S., & Kalalo, M. (2022). Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada PT. Bank SulutGo Cabang Tahuna. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 6(1), 315 –324-315 –324.
Meiryani, M., Gilberta, G., Arshanty, R., Lindawati, A., & Liawatimena, S. (2021). The Effect of Management Accounting Information Systems and Decision Making on Managerial Performance. Paper presented at the Proceedings of the 2021 5th International Conference on Software and e-Business.
Najera Ruiz, T., & Collazzo, P. (2021). Management accounting use in micro and small enterprises. Qualitative Research in Accounting & Management, 18(1), 84-101.
Nartey, S. N., & van der Poll, H. M. (2021). Innovative management accounting practices for sustainability of manufacturing small and medium enterprises. Environment, Development and Sustainability, 23(12), 18008-18039.
Ng, F., A. Harrison, J., & Akroyd, C. (2013). A revenue management perspective of management accounting practice in small businesses. Meditari Accountancy Research, 21(2), 92-116.
Oktavia, R., & Nauli, P. (2020). Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Bpr Di Kota Bandar Lampung. Jurnal Akuntansi dan Keuangan (JAK), 25(2), 187-198.
Pedroso, E., & Gomes, C. F. (2020). The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach. Journal of Applied Accounting Research, 21(3), 497-515.
Prasasti, L. (2017). Pengaruh Karakteristik Sistem Informasi Akuntansi Terhadap Kinerja Manajerial (Studi Kasus Pada Pt Bank Pembangunan Daerah Jambi). Jurnal Manajemen Terapan dan Keuangan, 6(3), 208-219.
Rufino, H. (2014). Management accounting practices (MAPs) of small and medium-sized manufacturing enterprises in the city of Tarlac. Rev. Integr. Bus. Econ. Res, 4(1).
Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.
Sustyorini, E. N., & Zuliyatin, R. (2021). Pengaruh Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada BUMD Lamongan (The Influence Of Management Accounting Information Systems On Managerial Performance In Bumd Lamongan). JEKMA, 2(6).
Syafina, L., & Harahap, N. (2019). Metode Penelitian Akuntansi Pendekatan Kuantitatif. In: Medan: Febi UIN-SU Press.
Tanjung, H., Rusmana, O., & Lestari, P. (2021). Adopsi Praktik-Praktik Akuntansi Manajemen Dan Hubungannya Dengan Kinerja Ukm. Media Bina Ilmiah, 15(8), 5019-5040.
Tsui, J. S. (2001). The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western managers. The international journal of accounting, 36(2), 125-146.
Vita, N. T. C., Winarko, S. P., & Nurdiwaty, D. (2021). Determinasi Sistem Informasi Akuntansi Manajemen Dan Sistem Pengendalian Manajemen Terhadap Kinerja Manajerial Pada Ud. Tunggal Jaya. Paper presented at the Seminar Nasional Manajemen, Ekonomi dan Akuntansi.
Agustin, P. N. (2019). Pengaruh Budaya Organisasi dan Karakteristik Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial. JASA (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 3(3), 407-423.
Ahmad, K., & Zabri, S. M. (2016). Management accounting practices among small and medium enterprises. Paper presented at the Proceedings of the 28th International Business Information Management Association Conference.
Aprilianti, N., Surtiani, A., & Johan, A. (2023). Kinerja Bisnis UMKM Kota Bandung: Peran Strategi Bauran Pemasaran Dan Kualitas Pelayanan (Studi Pada Rumah Makan Sambel Mitoha Bandung). Management Studies and Entrepreneurship Journal (MSEJ), 4(6), 8450-8461.
Alliyah, S., & Maslichan, M. (2022). Penggunaan Praktek Akuntansi Manajemen (PAM) Pada Ukm Di Kabupaten Rembang. Fokus Ekonomi: Jurnal Ilmiah Ekonomi, 17(1), 101-114.
Alvarez, T., Sensini, L., Bello, C., & Vazquez, M. (2021). Management accounting practices and performance of SMEs in the Hotel industry: Evidence from an emerging economy. International Journal of Business and Social Science, 12(2), 24-35.
Ayu, G., & Dahen, L. D. (2014). Pengaruh Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Studi Empiris pada PT Bank Perkreditan Rakyat di Kabupaten Tanah Datar. Journal of Economic and Economic Education, 3(1), 89-94.
Chia, Y. M. (1995). Decentralization, management accounting system (MAS) information characteristics and their interaction effects on managerial performance: a Singapore study. Journal of Business Finance & Accounting, 22(6), 811-830.
Christina, V., & Sopyansyah, M. A. B. (2020). Management accounting systems and managerial performance: Locus of control as a moderator. Solid State Technology, 63(3), 5076-5083.
Chuang, Y.-K. (2008). The Effect Of Management Accounting Systems And Organizational Commitment on Managerial Performance. Tajen University, Pingtun, Taiwan.
Chung, S.-H., & Su, Y.-F. (2012). Broad scope management accounting system and managerial performance: The impact of role ambiguity and functional difference. African Journal of Business Management, 6(30), 8873.
Dlamini, B., & Schutte, D. P. (2021). An exploratory study on the usage of Management Accounting Practices among Small and Medium Enterprises in Zimbabwe. The Journal of Accounting and Management, 11(2).
Efendi, D., & Kusuma, E. A. (2021). The role of the management accounting system and decision-making style on managerial performance. Jurnal keuangan dan Perbankan, 25(1), 144-161.
Etemadi, H., Dilami, Z. D., Bazaz, M. S., & Parameswaran, R. (2009). Culture, management accounting and managerial performance: Focus Iran. Advances in accounting, 25(2), 216-225.
Fiktoriya, A., & Solovida, G. T. (2021). Pengaruh teknologi terhadap kinerja manajerial dengan karakteristik sistem akuntansi manajemen (sam) sebagai variabel mediasi. Paper presented at the FORUM EKONOMI.
Fuadah, L. L., Safitri, R. H., Yuliani, Y., & Arisman, A. (2020). Determinant factors’ impact on managerial performance through management accounting systems in Indonesia. The Journal of Asian Finance, Economics and Business (JAFEB), 7(10), 109-117.
Gandari, H. Y. (2018). Pengaruh Teknologi Informasi terhadap Kualitas Sistem Informasi Akuntansi Manajemen yang Berdampak terhadap Kinerja Manajerial. JASA (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 2(1), 16-32.
Ghasemi, R., Azmi Mohamad, N., Karami, M., Hafiz Bajuri, N., & Asgharizade, E. (2016). The mediating effect of management accounting system on the relationship between competition and managerial performance. International Journal of Accounting and Information Management, 24(3), 272-295.
Gul, F. A., & Chia, Y. M. (1994). The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction. Accounting, organizations and society, 19(4-5), 413-426.
Gurendrawati, E., Murdayanti, Y., & Putri, A. G. (2014). The Impact Of Information Technology, Management Accounting System Characteristics, and Locus Of Control To The Managerial Performance In The Telecommunication Service Companies. Integrative Business Economic, 3(3), 357-366.
Handayani, S., & Hariyati, H. (2014). Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen: Broad Scope, Timeliness, Aggregated, Dan Integrated Terhadap Kinerja Manajerial Umkm.(Studi Pada Umkm Di Desa Wedoro, Kab. Sidoarjo). AKRUAL: Jurnal Akuntansi, 5(2), 184-204.
Hani, S., & Ananda, S. (2023). Effect of Characteristics of Management Accounting Information Systems on Managerial Performance at PT Humbahas Bumi Energi (HBE) Medan. Paper presented at the Proceeding Medan International Conference on Economic and Business.
Hanim, L., & Noorman, M. (2018). UMKM (Usaha Mikro, Kecil, & Menengah) & Bentuk-Bentuk Usaha. Hak Cipta Dilindungi Undang-Undang All Rights Reserved.
Hidayat, K. (2022, September 24). Menko Ekonomi: UMKM Menyumbang 61% PDB Nasional. Nasional.kontan.co.id. https://nasional.kontan.co.id/news/menko-ekonomi-umkm-menyumbang-61-pdb-nasional
Irti, I. K., Irfan, I., & Sari, M. (2021). The Influence of Management Accounting Information Systems on Managerial Performance with Decentralization as Moderating Variables in PT. Perkebunan Nusantara II (Persero) Tanjung Morawa. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(4), 8204-8214.
Jusriadi, E. (2022). Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance. ATESTASI: Jurnal Ilmiah Akuntansi, 5(1), 16-32.
Kamal, N. A. A., Mahfudnurnajamuddin, M., & Junaid, A. (2020). Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial UMKM. Journal of Accounting and Finance (JAF), 1(1), 115-129.
Kotelnikov, V. (2007). Small and medium enterprises and ICT: UN-APCICT/ESCAP.
Lubis, H. Z., & Syafira, A. (2021). Determinan Karateristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial. Paper presented at the Prosiding Seminar Nasional Kewirausahaan.
Mahoney, T. A. (1963). Development of managerial performance: A research approach: South-western Publishing Company.
Manossoh, S. M., Alexander, S., & Kalalo, M. (2022). Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada PT. Bank SulutGo Cabang Tahuna. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 6(1), 315 –324-315 –324.
Meiryani, M., Gilberta, G., Arshanty, R., Lindawati, A., & Liawatimena, S. (2021). The Effect of Management Accounting Information Systems and Decision Making on Managerial Performance. Paper presented at the Proceedings of the 2021 5th International Conference on Software and e-Business.
Najera Ruiz, T., & Collazzo, P. (2021). Management accounting use in micro and small enterprises. Qualitative Research in Accounting & Management, 18(1), 84-101.
Nartey, S. N., & van der Poll, H. M. (2021). Innovative management accounting practices for sustainability of manufacturing small and medium enterprises. Environment, Development and Sustainability, 23(12), 18008-18039.
Ng, F., A. Harrison, J., & Akroyd, C. (2013). A revenue management perspective of management accounting practice in small businesses. Meditari Accountancy Research, 21(2), 92-116.
Oktavia, R., & Nauli, P. (2020). Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Bpr Di Kota Bandar Lampung. Jurnal Akuntansi dan Keuangan (JAK), 25(2), 187-198.
Pedroso, E., & Gomes, C. F. (2020). The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach. Journal of Applied Accounting Research, 21(3), 497-515.
Prasasti, L. (2017). Pengaruh Karakteristik Sistem Informasi Akuntansi Terhadap Kinerja Manajerial (Studi Kasus Pada Pt Bank Pembangunan Daerah Jambi). Jurnal Manajemen Terapan dan Keuangan, 6(3), 208-219.
Rufino, H. (2014). Management accounting practices (MAPs) of small and medium-sized manufacturing enterprises in the city of Tarlac. Rev. Integr. Bus. Econ. Res, 4(1).
Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.
Sustyorini, E. N., & Zuliyatin, R. (2021). Pengaruh Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada BUMD Lamongan (The Influence Of Management Accounting Information Systems On Managerial Performance In Bumd Lamongan). JEKMA, 2(6).
Syafina, L., & Harahap, N. (2019). Metode Penelitian Akuntansi Pendekatan Kuantitatif. In: Medan: Febi UIN-SU Press.
Tanjung, H., Rusmana, O., & Lestari, P. (2021). Adopsi Praktik-Praktik Akuntansi Manajemen Dan Hubungannya Dengan Kinerja Ukm. Media Bina Ilmiah, 15(8), 5019-5040.
Tsui, J. S. (2001). The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and Western managers. The international journal of accounting, 36(2), 125-146.
Vita, N. T. C., Winarko, S. P., & Nurdiwaty, D. (2021). Determinasi Sistem Informasi Akuntansi Manajemen Dan Sistem Pengendalian Manajemen Terhadap Kinerja Manajerial Pada Ud. Tunggal Jaya. Paper presented at the Seminar Nasional Manajemen, Ekonomi dan Akuntansi.