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All Journal Gorontalo Management Research JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Nuraliaty, Ayke
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Computer Science & IT Economics, Econometrics & Finance

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The Influence of Management Accounting Information System Characteristics and Organizational Culture on Managerial Performance Nuraliaty, Ayke; Astuti, Ayi; Febrianti, Putri Dwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2771

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.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Reputasi Dan Kinerja Keuangan Bank Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2023 Astuti, Ayi; Nuraliaty, Ayke; Utami, Indri
Gorontalo Management Research Vol 8, No 1 (2025): Gorontalo Management Research
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gomares.v8i1.3828

Abstract

This study explores the impact of Corporate Social Responsibility (CSR) on corporate reputation and financial performance in the banking industry. With increasing public attention to ethical and sustainable business practices, this study aims to identify the relationship between CSR implementation, public image, and bank financial results as measured by Return on Asset (ROA). The methodology used is a quantitative approach with regression analysis of data obtained from the annual reports of banks listed on the Indonesia Stock Exchange and the CSR index. The results show that banks that actively implement CSR tend to have a better reputation in the eyes of the public and stakeholders, as well as show an increase in long-term financial performance as measured by revenue and net profit growth. In addition, the analysis shows that CSR contributes positively to ROA with a significant correlation coefficient. These findings suggest that CSR not only fulfills social responsibility but is also an important strategy to improve banks' financial performance. This study emphasizes the need for bank management to integrate CSR as part of their long-term strategy.
Co-Authors Ayi Astuti Febrianti, Putri Dwi Utami, Indri