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All Journal Paulus Journal of Accounting (PJA) Al Dzahab
Endang Sriningsih
Universitas Teknologi Akba Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinasi Efektivitas Keputusan Manajerial UMKM: Perspektif Sistem Informasi Akuntansi, Sumber Daya Manusia, dan Gaya Kepemimpinan: Determinants of Managerial Decision-Making Effectiveness in SMEs: Perspectives of Accounting Information Systems, Human Resources, and Leadership Style Icha Mustamin; Nur Azisah Syam; Endang Sriningsih; Dwi Fitra Arreski
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5855

Abstract

Purpose: This study aims to analyze the influence of Accounting Information Systems, Human Resources, and Leadership Style on the Effectiveness of Managerial Decision-Making in Micro, Small, and Medium Enterprises (MSMEs). Design/Methodology/Approach: This research employs a quantitative approach with a causal method. The sampling technique used is purposive sampling with a total of 100 respondents. Data were analyzed using multiple linear regression. Findings: The results indicate that Accounting Information Systems, Human Resources, and Leadership Style have a positive effect on the Effectiveness of Managerial Decision-Making. A well-functioning information system helps provide accurate and relevant data to support rational decision-making. High-quality human resources enhance analytical and interpretative abilities in the decision-making process. Meanwhile, visionary and participative leadership fosters a collaborative work environment that strengthens the effectiveness of managerial decisions. Research Implications: The success of decision-making in MSMEs depends not only on leadership capabilities but also on the support of reliable information systems and the competence of human resources. Therefore, improving managerial capacity in MSMEs should focus on strengthening information systems, developing human resource competencies, and applying adaptive leadership styles that respond to changes in the business environment.
Implikasi Sistem Informasi Akuntansi (SIA) Digital dan Peningkatan Efisiensi Operasional terhadap Kinerja Keuangan Berbasis Biaya: Perspektif Budaya Inovasi. Endang Sriningsih; Nur Azizah Syam; Rusmini
Paulus Journal of Accounting (PJA) Vol. 7 No. `1 (2025): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

This study aims to analyze the impact of digital AIS adoption (X1) and operational efficiency (X2) on cost-based financial performance (Y1), and to test the moderating role of innovative organizational culture (Z). The sample consists of manufacturing companies in Indonesia. PLS-SEM analysis shows that X1 and X2 significantly improve Y1. The moderation results indicate Z strengthens the positive relationship between X1 and Y1, and X2 and Y1. These findings underscore the importance of synergy among technology implementation, efficient operational practices, and an innovative cultural environment to achieve and maintain cost advantage.
Co-Authors Dwi Fitra Arreski Icha Mustamin Nur Azisah Syam Nur Azizah Syam Rusmini