Analysis of Management Accounting Information System Characteristics in Supporting Financial Performance Achievement at PT. Bank Rakyat Indonesia Manado Branch Office

Authors

  • Anastasia Chandra Universitas Sam Ratulangi
  • Hendrik Manossoh Universitas Sam Ratulangi
  • Meily Kalalo Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/ministal.v3i2.8997

Keywords:

Broad scope, Timeliness, Aggregation, Integration, Financial Performance

Abstract

Management accounting information systems play a role in helping managers identify problems, resolve problems, and evaluate performance. This information refers to the process of continuous value improvement in increasing the value of either a product or service. This research aims to determine the characteristics of the management accounting information systems applied at PT. Bank Rakyat Indonesia Manado Branch Office in supporting the achievement of financial performance. The type of research used is qualitative descriptive research and reseach data collection is carried out by means of interviews, observation, and documentation. The research results show that the management accounting information owned by PT. Bank Rakyat Indonesia Manado Branch Office, namely information that has the characteristics of broad scope, timeliness, aggregation, and integration has been carried out will which really helps management manage existing information, especially in decision making and helps in improving financial performance for the better.

Downloads

Download data is not yet available.

References

Adrianti, A. (2020). Karakteristik Sistem Informasi Akuntansi Manajemen Yang Tepat Dalam Mendukung Pencapaian Kinerja Manajerial (Study Kasus Di Bank Perkreditan Rakyat Sinardana Buana- Sidoarjo). Doctoral Dissertation Universitas 17 Agustus 1945 Surabaya, 1-20.

Akbar, T. (2019). Kajian Kinerja Profitabilitas Bank pada Perspektif Bank Umum Berdasarkan Kegiatan Usaha (BUKU). Sidoarjo: Uwais Inspirasi Indonesia.

Alsyifa, N. N., & Lestari, R. (2023). Penerapan Kualitas Sistem Informasi Akuntansi Manajemen di Tiga Perusahaan BUMN Kota Bandung. Bandung Conference Series: Accountancy, 3(1), 95- 100.

Darya, I. P. (2019). Akuntansi Manajemen. Sidoarjo: Uwais Inspirasi Indonesia.

Hasibuan, A. N., & Annam, R. (2021). Akuntansi Manajemen: Teori dan Praktik. Medan: CV. Merdeka Kreasi Group.

Kusmayadi, D., Abdullah, Y., & Firmansyah, I. (2021). Kinerja Perusahaan dengan Pendekatan Rasio- Rasio Keuangan. Bandung: Manggu Makmur Tanjung Lestari.

Manossoh, S. M., Alexander, S. W., & Kalalo, M. Y. (2022). Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada PT Bank SulutGo Cabang Tahuna. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 6(1), 315-324.

Saraswati, E., Ghofar, A., & Sartika, I. (2021). Akuntansi Manajemen Strategis. Malang: UB Press.

Syaharman. (2020). Peranan Sistem Informasi Akuntansi Dalam Mengambil Keputusan Manajemen Pada PT Walet Solusindo. Jurnal Bisnis Net, 3(2), 185-192.

Syamil, A., Anggraeni, A. F., & Martini, R. (2023). Akuntansi Manajemen (Konsep- konsep dasar akuntansi manajemen era digital). Jambi: PT. Sonspedia Publishing Indonesia.

Wulandara, R., & Yana, A. (2020). Pengaruh Pemanfaatan Informasi Akuntansi Manajemen Terhadap Kinerja Keuangan PT PLN (Persero) UIP Kitsum Medan. Jurnal Visi Ekoonomi Akuntansi dan Manajemen, 20(1), 1-11.

Zamzami, F., Nusa, N. D., & Faiz, I. A. (2017). Sistem Informasi Akuntansi. Yogyakarta: Gadjah Mada University Press.

Downloads

Published

2024-04-30

How to Cite

Anastasia Chandra, Hendrik Manossoh, & Meily Kalalo. (2024). Analysis of Management Accounting Information System Characteristics in Supporting Financial Performance Achievement at PT. Bank Rakyat Indonesia Manado Branch Office. Jurnal Ekonomi Dan Bisnis Digital, 3(2), 283–296. https://doi.org/10.55927/ministal.v3i2.8997

Issue

Section

Articles