Management Accounting Information Systems in Indonesia: A Comprehensive Overview

Dwi Narullia; Dhika Maha Putri; Vivid Nur Indah Sari

doi:10.55927/jfbd.v4i2.247

Authors

Dwi Narullia Universitas Negeri Malang
Dhika Maha Putri Universitas Negeri Malang
Vivid Nur Indah Sari Universitas Negeri Malang

DOI:

https://doi.org/10.55927/jfbd.v4i2.247

Keywords:

Management Accounting Information Systems (MAIS), Integration, Reliability, Efficiency

Abstract

Management Accounting Information Systems (MAIS) play an important role in effective management and improved organizational performance, especially in developing countries. This study aims to examine the performance of MAIS in Indonesia in all companies listed on the Indonesia Stock Exchange, analyzing how well the implementation of MAIS in public companies in Indonesia. This study uses a descriptive analysis approach to examine the implementation of Management Accounting Information Systems (MAIS) in Indonesian public companies. With a sample size of 2,376 companies and each variable ranging from 0 to 1, the results show high averages across all MAIS variables examined. These high averages indicate that MAIS attributes are positively evaluated overall, which may reflect the growing emphasis on MAIS in Indonesian public companies to support financial reporting, operational efficiency, and strategic decision-making processes.

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