Jurnal Riset Akuntansi dan Bisnis
Vol 25, No 1 (2025): MARET

Kinerja Manajerial: Peranan Sistem Informasi Akuntansi Manajemen Dan Ketidakpastian Lingkungan

Deli, Leni (Unknown)
Irfan, Irfan (Unknown)



Article Info

Publish Date
31 Mar 2025

Abstract

This study aims to identify the influence of management accounting information systems and environmental uncertainty on managerial performance at PT. Bank Sumut Medan. The problems faced are the ineffective implementation of management accounting information systems and the existence of environmental uncertainty that affects managerial performance. Research Objectives: This study aims to analyze the influence of management accounting information systems on managerial performance, as well as analyze the influence of environmental uncertainty on managerial performance at PT. Bank Sumut Medan. Research Methods: The method used in this study is quantitative with an associative approach. Data collection was carried out through questionnaires distributed to 80 respondents consisting of managers and employees at PT. Bank Sumut Medan. Data analysis was carried out using Partial Least Squares (PLS). Research Results: The results show that management accounting information systems have a significant effect on managerial performance with a probability value (p-value) 0.05. However, environmental uncertainty is not able to moderate the influence of management accounting information systems on managerial performance.

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Journal Info

Abbrev

akuntan

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JURNAL RISET AKUNTANSI DAN BISNIS, published by the Departement Accounting, Faculty of Economics and Business, University of Muhammadiyah Sumatera Utara (UMSU), Medan, North Sumatra, Indonesia, which includes articles on the scientific research field of Management Sciences, includes the results of ...