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

Abstract

Management accounting information system (MAIS) is an information system used to meet managerial objectives by processing input into output that can be used by decision makers as a source of information. In today’s dynamic and complex organizational environment, especially in public sector institutions such as UPTD Sarana Prasarana Ciwidey, there is a growing demand for accurate, relevant, and timely information to support effective decision-making. However, many institutions still face challenges in optimizing the utilization of management accounting information systems, which may affect the quality of managerial performance. Furthermore, the organizational culture within public institutions often influences how information is interpreted and utilized by managers.

This study aims to determine the effect of management accounting information system characteristics and organizational culture on managerial performance at UPTD Sarana Prasarana Ciwidey. This type of research is descriptive verification with a proportional stratified random sampling method. Data collection was carried out by distributing questionnaires to 33 respondents. The data analysis technique used statistical modeling with SmartPLS version 4.1.0.3.

The results of the study indicate that the characteristics of the management accounting information system have a significant effect on managerial performance at UPTD Sarana Prasarana Ciwidey, and organizational culture also has a positive effect on managerial performance.