The Impact of Management Accounting Systems and Organizational Culture on Managerial Performance: A Case Study of UPTD Ciwidey

Authors

  • NR. Ayke Nuraliaty Langlangbuana University
  • Ayi Astuti Universitas Langlangbuana
  • Putri Dwi Febrianti Universitas Langlangbuana

DOI:

https://doi.org/10.12928/ijiefb.v7i2.11889

Keywords:

Management Accounting Information System; Managerial Performance; Organizational Culture; Proportional Stratified Random Sampling; SEM-PLS

Abstract

Introduction: The Management Accounting Information System (MAIS) is an essential tool for achieving managerial objectives by processing inputs into outputs that aid decision-makers in performance evaluation. Additionally, organizational culture plays a crucial role in shaping managerial behavior and influencing managerial performance.

Purpose: This study aims to examine the influence of Management Accounting Information System characteristics and organizational culture on managerial performance at UPTD Sarana Prasarana Ciwidey.

Methodology: The research adopts a descriptive-verificative approach and employs the proportional stratified random sampling method. Data collection was conducted through questionnaires distributed to 33 respondents. The data analysis technique used statistical modeling with SmartPLS version 4.1.0.3.

Findings: The findings indicate that the characteristics of the Management Accounting Information System significantly affect managerial performance at UPTD Sarana Prasarana Ciwidey. Furthermore, organizational culture also influences managerial performance.

Paper Type: Research Article.

Keywords: Management Accounting Information System; Managerial Performance; Organizational Culture; Proportional Stratified Random Sampling; SEM-PLS.

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Published

2024-12-30

Issue

Vol. 7 No. 2 (2024)

Section

Articles

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