The Influence of Management Accounting Information Systems on Managerial Performance with Business Strategy as a Moderating Variable
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 08
Abstract
This study aims to examine and provide empirical evidence on the influence of management accounting information systems on managerial performance with the impact of business strategy on LPDs (Village Credit Institutions) in South Denpasar district. Village Credit Institutions are financial institutions owned by the Pakraman Village, where their business activities focus on lending, collecting savings, and distributing them through effective and targeted credit to assist lower-middle economic groups. The development of LPDs has been rapid and continues to grow each year, with nearly every Adat/Pakraman Village in Bali having its own LPD. The success of a company in developing its business can be seen from the level of managerial performance. The availability of information enhances management’s ability to understand the actual environmental conditions and helps identify relevant activities. The use of the business strategy variable is based on the premise that companies following different strategies will require different information characteristics. Therefore, aligning business strategy with the necessary information is expected to improve managerial performance.
Authors and Affiliations
Paramananda, N. , Riski Martini, Ni Putu , Priliandani, Ni Made Intan,
Keywords
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- EP ID EP743542
- DOI 10.47191/jefms/v7-i8-65
- Views 13
- Downloads 0
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