The Role of Management Accounting Information Systems in Strategic Decision Making at PT Gehael Food Indonesia, Bondowoso Regency

Putri Yolanda Maharani; Siti Masrohatin

doi:10.55681/economina.v5i6.2508

Authors

Putri Yolanda Maharani UIN Kiai Haji Achmad Siddiq Jember, Indonesia
Siti Masrohatin UIN Kiai Haji Achmad Siddiq Jember, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i6.2508

Keywords:

Sistem Informasi Akuntansi, Pengambilan Keputusan

Abstract

he fast-paced and complex dynamics of the business world require business actors to be responsive to shifts in technological, economic, social, and market competitive landscapes. The existence and success of today's corporations no longer rely exclusively on production lines and marketing activities. Management is now required to possess the skills to formulate tactical policies oriented towards long-term sustainability. From this perspective, the existence of a Management Accounting Information System plays a crucial role as an instrument providing supporting data that facilitates structured and empirical policy formulation. This study was designed with the aim of identifying and in-depth describing the contribution of the Management Accounting Information System in facilitating the strategic decision-making process at PT Gehael Food Indonesia, Bondowoso Regency. The approach applied in this study is descriptive qualitative. The data collection process in the field was carried out through a combination of interview techniques, direct observation, and document recording. Next, data processing activities are carried out through the stages of data compilation, data condensation or reduction, data presentation, and the formulation of final conclusions. The findings in this research indicate that the Management Accounting Information System at PT Gehael Food Indonesia, Bondowoso Regency plays a very vital and meaningful function in overseeing every phase of the organization's strategic policy determination. This system serves as a primary data provider that meets the criteria of relevance, accuracy, and timeliness. This information is utilized by management, from the obstacle mapping stage, through the formulation of policy options, to calculating the post-implementation impact of decisions. Based on four essential characteristics: broad scope, timeliness, aggregation, and integration, the system has proven to be highly effective in strengthening management effectiveness when establishing the company's strategic policy direction.

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