JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol 7 No 1 (2023): April

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

Ayke Nuraliati (Universitas Langlangbuana)
Septian Kusnaedi (universitas langlangbuana)

Article Info

Publish Date
29 Apr 2023


Organizational culture can influence the actions and decisions of managers, including choices about control systems. Therefore, organizational culture will affect the nature and habits of employees to improve performance effectiveness. Therefore, organizational culture needs to be developed in such a way as to increase the effectiveness of information systems, which will have an impact on the quality of information. Furthemore, Management accounting information systems help managers carry out their roles in planning, controlling and decision-making activities. Managers use management accounting information to identify and resolve problems and evaluate performance.This study aims to examine the effect of organizational culture and characteristics of management accounting information system on managerial performance. The object of this research is PT. Global Quality Indonesia located Kopo Mas Regency, Bandung City.This study uses a survey method with the number of respondents employees and managers. The data used in this study is primary data and uses a data collection method using a questionnaire. The results of the study are 1) Organizational culture has an effect on managerial performance. 2) Characteristics of management accounting information systems on managerial performance.

Copyrights © 2023

Journal Info





Computer Science & IT Economics, Econometrics & Finance


Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...