Article Sidebar

Download
PDF
Statistic
Read Counter : 4 Download : 3

Main Article Content

Abstract

This study aims to analyses the effect of management accounting information system (MAIS) on financial statements performance of retail sector in Serang Regency. A quantitative approach was used with the linear regression analysis method. The sampling method was carried out using purposive sampling of 60 respondents who were finance managers, accounting staff and operational managers who used MAIS. The results showed that MAIS had a significant effect on the performance of financial statements with a statistical t value of 15.388. And the magnitude of the regression constant is 11.802 and the path coefficient value is 0.444 which indicates that each one unit increase in MAIS implementation will increase the performance of financial statements by 0.444, the magnitude of the R2 value of 0.701 indicates that 70.1% of the financial statement performance variable can be explained by the MAIS variable while the rest is influenced by other variables. The results of this study reinforce previous findings that the implementation of an effective MAIS will make a major contribution in improving the effectiveness, efficiency, and accuracy and timeliness of financial reports. The implications of the results of this study encourage retail companies to continue to improve the management of their accounting information systems to support better and optimal managerial decision making.

Keywords

Management Accounting Information System (MAIS) Financial Statement Performance

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Wildan Nuryanto, U., Sutisna, N. S., Kusuma, B. I., Sari, G. I., Khaeruman, Komarudin, M., & Suadma, U. (2025). The Influence of Management Accounting Information Systems on Financial Statements Performance in Retail Sector in Serang Regency. Ilomata International Journal of Tax and Accounting, 6(1), 127-145. https://doi.org/10.61194/ijtc.v6i1.1806

References

  1. Afkar, M. A., & Fathurrahmad. (2023). Transformasi Bisnis dengan Penerapan Kecerdasan Buatan (AI) pada Sistem Informasi dan Teknologi Digital: Tren Utama Tahun 2023. Journal Digital Technology Trend, 2(1), 1–12. https://doi.org/10.56347/jdtt.v2i1.146
  2. Ammy, B. (2024). Effect of management accounting information systems and information technology utilization on managerial performance with internal control as a moderating variable. 15(2), 120–130. https://doi.org/10.59651/dibus
  3. Angelina Wijaya Tan, Nathalie Elshaday Betrix Ambouw, & Irda Agustin Kustiwi. (2024). Digitalisasi Ekonomi SIA: Transformasi Sistem Informasi Akuntansi Dalam Meningkatkan Efisiensi Dan Inovasi Bisnis. Jurnal Mutiara Ilmu Akuntansi, 2(2), 332–341. https://doi.org/10.55606/jumia.v2i2.2636
  4. Anggadini, S. D., Subekti, V. M., Damayanti, S., & Fahrana, E. (2021). Keterandalan Laporan Keuangan : Dampak dari Kualitas SDM dan Teknologi Informasi. Is The Best Accounting Information Systems and Information Technology Business Enterprise This Is Link for OJS Us, 6(1), 16–30. https://doi.org/10.34010/aisthebest.v6i1.4618
  5. Aprieni, Meilantika, F. R., Sihotang, L., Rachma, F. V. (2024). Evaluasi Implementasi Sistem Informasi Akuntansi Manajemen. Jisosepol: Jurnal Ilmu SOsial Ekonomi Dan Politiksial Ekonomi Dan Politik, 2(2), 422–429.
  6. Avi, M. S. (2023). Understandability of Financial Reporting Requires Comprehensive Explanations and Not Mere References to Accounting Standards or Reports Attached to Financial Reporting. Journal of Economics, Finance and Management Studies, 06(04), 1775–1792. https://doi.org/10.47191/jefms/v6-i4-41
  7. Bajan, M., & Grigoroi, L. (2023). Maia BAJAN,. 66–72.
  8. Bustamin, S., Hadi, A. (2023). Transformasi Sistem Informasi Akuntansi Arus Kas Dengan Menggunakan Visual Studio Dan Mysql Pada Cv. Mutiara Sejahtera. METHOMIKA Jurnal Manajemen Informatika Dan Komputerisasi Akuntansi, 7(2), 355–362. https://doi.org/10.46880/jmika.vol7no2.pp355-362
  9. Candra, S. A. (2022). Sektor Ritel Motor Utama Pertumbuhan Ekonomi, Mendag: Dorong Konsumsi. DTC News: Trusted Indonesian Tax News Portal.
  10. Cantika, R., Suryadi, R., Prawira, I. F. A., Nasim, A. (2019). Relevansi Nilai Informasi Non Keuangan. Image : Jurnal Riset Manajemen, 8(2), 60–67. https://doi.org/10.17509/image.v7i2.22006
  11. Černius, G., & Birškytė, L. (2020). Financial information and management decisions: Impact of accounting policy on financial indicators of the firm. In Business: Theory and Practice (Vol. 21, Issue 1, pp. 48–57). https://doi.org/10.3846/btp.2020.9959
  12. Chandra, A., Manossoh, H., Kalalo, M. (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), 15–28. https://doi.org/10.55927/ministal.v3i2.8997
  13. Chenhall, R. H., Morris, D. (1986). The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61(1), 16–35.
  14. Choi, S. U., Lee, W. J. (2024). Financial Statement Comparability and Environmental , Social , and Governance ( ESG ) Performance. 1–19.
  15. Damayanti, E., Amita, D., Habibi, M. H. (2023). Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada Pt. Bukalapak. Jurnal Administrasi Profesional, 4(1), 106–112. https://doi.org/10.32722/jap.v4i1.5816
  16. Darwin, K., Haliah, Nirwana, Syamsuddin, Kusumawati, A. (2024). The Implementation of Governmental Accounting Standards and the Quality of Financial Statements. Jurnal Ilmiah Mahasiswa Raushan Fikr, 13(1), 240–245. https://doi.org/10.24090/jimrf.v13i1.11297
  17. Dewi, R. N., Puspitasari, W. (2023). Implementasi Sistem Manajemen Akuntansi dalam Pengambilan Keputusan. Journal of Economics and Business UBS, 2(6), 3402–3411. https://doi.org/10.52644/joeb.v2i6.673
  18. Ezegeaba, C. (2017). Financial Reporting in Small and Medium Enterprises (SMEs) in Nigeria. Challenges and Options. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(1), 1–10. https://doi.org/10.6007/ijarafms/v7-i1/2534
  19. Gardi, B., Abdullah, N. N., & Al-Kake, farhad. (2021). Investigating the Effects of Financial Accounting Reports on Managerial Decision Making in Small and Medium-sized Enterprises. SSRN Electronic Journal, 12(10), 2134–2142. https://doi.org/10.2139/ssrn.3838226
  20. Gordon, L.A. dan Narayana, V. K. (1984). Managemen Control Systems Perceived Environmental Uncertainty and Organization structure: an Emperical Investigation. Accounting, Organization, and Society, 9(1), 33–47.
  21. Hapiansyah, S. S., Suryani, E., Farida, A. L. (2024). Pengaruh Manajemen Laba, Intellectual Capital dan Related Party Transaction terhadap Integritas Laporan Keuangan: Studi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(4), 4254–4267. https://doi.org/10.47467/alkharaj.v6i4.932
  22. Hasanah, F., Setiawan, I., Noor, T. I., & Yudha, E. P. (2021). Analisis Potensi Sektor Unggulan Dan Perubahan Struktur Ekonomi Di Kabupaten Serang Provinsi Banten. Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis, 7(1), 947. https://doi.org/10.25157/ma.v7i1.4876
  23. Hertati, L., Antasari, L., Nazarudin, Fery, I., Azwari, P. C., Safkaur, O. (2024). Ilomata International Journal of Tax & Accounting. 5(1), 28–43.
  24. Hidayat, R., Samsudin, A., Rizkiah, A., Lupita, A., Aulia, H., Vivien, M., Anggeliya, P. (2022). Pengaruh Sistem Informasi Manajemen Terhadap Pelayanan Publik. Jurnal Akuntansi, Manajemen Dan Ekonomi, 1(1), 70–76. https://doi.org/10.56248/jamane.v1i1.15
  25. Huang, N. (2023). Applied Mathematics and Nonlinear Sciences. Applied Mathematics and Nonlinear Sciences, 8(2), 3383–3392.
  26. Irwansyah. (2023). Pemanfaatan Sistem Informasi Manajemen Daerah Pada Kinerja Pengelola Keuangan dan Kepuasan Pengguna Sebagai Variabel Intervening. Ekuitas: Jurnal Pendidikan Ekonomi, 11(2), 266–278. https://doi.org/10.23887/ekuitas.v11i2.68301
  27. Jensen, M., C., dan W. M. (1976). Theory of the firm: Managerial behavior, agency cost and ownership structure. Journal of Finance Economic, 3(1), 305–360.
  28. Kaju, M. I., Ngenang, S. D. (2022). Pengaruh penggunaan sistem informasi manajemen terhadap kualitas laporan keuangan pada Koperasi KSP Kopdit Obor Mas Bajawa. Nautical : Jurnal Ilmiah Multidisiplin, 1(3), 96–103.
  29. Kartika, E., Prasetya, V., Tanjung, R., Listiyawati, I., Ismail, H. A. (2024). MENGAMBIL KEPUTUSAN MANAJEMEN PADA PT BERKAT. xx(x), 378–386.
  30. Kasram, M. (2021). Pengaruh Penerapan Sistem Informasi Manajemen Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Luwu. NBER Working Papers, 89.
  31. Khairurrahman, A. L., Badriah, L. S., Sambodo, H., Rahajuni, D., Kadarwati, N., Pudjianto, H., Setiarso, O., Supriadi, D., & Priyono, R. (2023). Informative Industrial Analytic for Effective Retail Business Performance: A Case of Emerging Economy. WSEAS Transactions on Systems, 22, 170–179. https://doi.org/10.37394/23202.2023.22.16
  32. Limanseto. (2024). Miliki Kontribusi Signifikan Bagi Perekonomian Nasional, Menteri Airlangga Berharap Sektor Retail Jadi Tulang Punggung di Tengah Ketidakpastian. Siaran Pers Kementrian Koordinator Bidang Perekonomian Republik Indonesia.
  33. Mandava, H. (2024). The use of contemporary Enterprise Resource Planning (ERP) technologies for digital transformation. Journal of Artificial Intelligence and Big Data, 4(1), 31–35. https://doi.org/10.31586/jaibd.2024.881
  34. Mangala, R. M. C. (2019). Translated from Indonesian to English - www.onlinedoctranslator.com. 14(1), 2022.
  35. Mardhatillah, A., Yahya, N. A. (2023). Pengaruh Disiplin Kerja, Kompetensi, Penghargaan, Dan Remunerasi Terhadap Kinerja Pegawai. Jurnal Dimensi, 12(1), 325–336. https://doi.org/10.33373/dms.v12i1.5519
  36. Mawarti, A., & Yaya, R. (2025). Exploration of the challenges and benefits of implementing management accounting information systems in private higher education institutions : A case study at University X. 26(2). https://doi.org/10.18196/jai.v26i2.26301
  37. Monteiro, A. P., Vale, J., Leite, E., Lis, M., Pysz, J. K. (2022). The impact of information systems and non-financial information on company success. International Journal of Accounting Information Systems, 45(December 2021), 100557. https://doi.org/10.1016/j.accinf.2022.100557
  38. Oktapiani, A., Irama, D., Pratiwi, F. A., Della, M., Rahmawati, A., Ayu, N., Dewi, A., Fadilah, O. N., Manajemen, P. S., Bisnis, E., Bina, U., & Informatika, S. (2024). Analisis Penerapan Akuntansi Manajemen Terhadap Kinerja Keuangan Perusahaan penelitian ini yaitu bagaimana Penerapan Akuntansi Manajemen Terhadap Kinerja Keuangan Perusahaan ? Dan tujuan dari penelitian ini adalah untuk menganalisis Penerapan Akuntansi. Jurnal Rimba : Riset Ilmu Manajemen Bisnis Dan Akuntansi, 2(3), 1–9.
  39. Ongayi, W., Dingwa, B., Jonathan, S. T., Khashane, M. S. (2021). International Financial Reporting Standards Compliance, Disclosure and Relevance of Financial Statements as Perceived by Investors with Regards to their Decision Making. International Journal of Economics and Business Administration, IX(Issue 3), 154–162. https://doi.org/10.35808/ijeba/725
  40. On-Piu Chan, J. (2020). Digital Transformation in the Era of Big Data and Cloud Computing. International Journal of Intelligent Information Systems, 9(3), 16. https://doi.org/10.11648/j.ijiis.20200903.11
  41. Orlanda, H., Gowon, M., & Erwati, M. (2021). Pengaruh Implementasi Sistem Informasi Manajemen Daerah, Sistem Pengendalian Internal, Dan Kualitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Dinas-Dinas Di Provinsi Jambi). Jambi Accounting Review (JAR), 1(2), 165–183. https://doi.org/10.22437/jar.v1i2.13554
  42. Pires, R., & Alves, M. C. G. (2022). The Impact of Environmental Uncertainty on Accounting Information Relevance and Performance: A Contingency Approach. Economies, 10(9). https://doi.org/10.3390/economies10090211
  43. Popa, A. F., & Nedelea, M. A. (2022). Research on the Role of the Company’s Financial Statements in the Decision-Making Process. CECCAR Business Review, 3(3), 53–61. https://doi.org/10.37945/cbr.2022.03.07
  44. Purbohastuti, A. W., Hidayah, A. A., & Lusianingrum, F. P. W. (2021). Pengayaan E-Commerce Visual Merchandising untuk Produk UMKM Ansor Ritel Kabupaten Serang. Jces, 4(4), 1061–1070.
  45. Purwata, H. (2023). UGM Preneur: Rendahnya Kompetensi Kelola Keuangan, Penyebab UMKM Tutup. JPT: Jurnal Perguruan Tinggi.
  46. Putri, A. A., Inapty, B. A., Kartikasari, N. (2024). Analysis of Factors Affecting the Quality of Financial Statements at Regional Apparatus Organizations in Mataram City. Formosa Journal of Applied Sciences, 3(7), 2907–2920. https://doi.org/10.55927/fjas.v3i7.9397
  47. Quoc., T. N. K., Hong, V. T., Van, T. L. (2024). Financial Statements’ Reliability Affects Firms’ Performance: a Case of Vietnam. Journal of Eastern European and Central Asian Research, 11(1), 143–155. https://doi.org/10.15549/jeecar.v11i1.1432
  48. Raharja, S. J., Muhyi, H. A., & Adiprihadi, D. (2021). Contribution of the Retail Sector Towards City Economy: Study in Bandung City, Indonesia. ReviewofIntegraticeBusinessandEconomicsResearch, 10(SupplementaryIssue2), 19–32.
  49. Romney, M., Steinbart, P. J., Summers, S., & Wood, D. (2021). Accounting Information System. Pearson Education.
  50. Saputri, H., Kusnaedi, U., Asmana, Y. (2023). Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Perusahaan Jasa di Jakarta Utara. Jurnal Ilmiah Multidisiplin, Volume 1,(4), 102–109.
  51. Sentiyani, S., Firdaus, R. (2024). Transformasi Digital Pada Sistem Isu Manajemen Pada Bidang Akuntansi: Studi Perkara Dan Seni Manajemen Implementasi. Jurnal Manajemen Bisnis Era Digital, 3.
  52. Setiawan, B. E., Pramesti, H., Nany, M. (2023). Teknologi Informasi, Sistem Informasi Akuntansi Manajemen, Kesesuaian Tugas dan Kinerja Keuangan. Jurnal PETA: Jurnal Penelitian Teori & Terapan Akuntansi, 8(1), 22–32.
  53. Shanti, H. D. (2025). Pengamat Soroti Pertumbuhan Penjualan di Sektor Ritel Jadi Melemah. ANTARA: Kantor Berita Indonesia.
  54. Siahaan, M. Y., Samadara, S., Samadara, P. D. (2022). The Influence of Management Accounting Information Systems on Management Decision Making on MSMES in Kupang-NTT District. Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (ICAST-SS 2021), 647, 920–923. https://doi.org/10.2991/assehr.k.220301.152
  55. Spence, M. (1973). Job Market Signalling. The Quarterly Journal of Economics, 87(3), 355–374.
  56. Stoykova, S., & Shakev, N. (2023). Artificial Intelligence for Management Information Systems: Opportunities, Challenges, and Future Directions. Algorithms, 16(8). https://doi.org/10.3390/a16080357
  57. Ulfah, A. K., Nadilla, T., Razali, R. (2023). Jurnal Akuntansi Muhammadiyah. Jurnal Akuntansi Muhammadiyah, 11(1), 10–16.
  58. Valeri, K., Dewi, F. G., Oktanti, S. I. (2022). Information Technology and Accounting Information System Role in The Decision-Making Process for Management (Case Study at Municipal Waterworks Way Rilau, Municipal Waterworks Pesawaran And Municipal Waterworks Way Sekampung). International Journal of Research Publication and Reviews, 3(8), 2048–2053. https://doi.org/10.55248/gengpi.2022.3.8.63
  59. Wijoyo, A., Rizkiyah, L., Mukmin, S. Al, & Dumilah, T. C. (2023). Peran Sistem Informasi Manajemen Dalam Transformasi Digital Perusahaan. TEKNOBIS : Jurnal Teknologi, Bisnis Dan Pendidikan, 1(2), 1–7.
  60. Zulkarnain, R. (2024). Analysis of the implementation of product supply chain management at transmart cilegon. Jurnal Manajemen Ritel, 4(1), 20–24.

DB Error: Unknown column 'Array' in 'where clause'