<![CDATA[Small and Medium Enterprises (SMEs) face increasing challenges in managing financial information, controlling costs, and improving managerial performance in a competitive business environment. This study aims to examine the influence of Management Accounting Information System (MAIS) and Strategic Cost Management (SCM) on Managerial Performance through the mediating role of Decision-Making Quality in SMEs. This research employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to SME owners, managers, and business operators who were involved in financial management and decision-making processes. The data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) to evaluate direct effects, indirect effects, and mediation relationships among variables. The results indicate that MAIS and SCM positively influence Decision-Making Quality and Managerial Performance. Furthermore, Decision-Making Quality plays a significant mediating role in strengthening the relationship between managerial information systems, strategic cost management practices, and performance outcomes. The findings imply that SMEs should improve digital accounting information capabilities, develop strategic cost management practices, and enhance managerial decision-making skills to achieve sustainable competitive performance.]]>
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