Authors : Lilis Puspitawati, Azhar Susanto, Sugiono Poulus and Jadi Suprijadi
Abstract: Survival in a competitive environment requires managers to identify and make sense of strategic issues as a prerequisite for business strategic change. As business environments or conditions change managers must make sure that Management Accounting Information System (MAIS) changes too. MAIS plays important role in many of decisions that managers make and can provide relevant data for guiding line personnel’s strategic decisions. This study aimed to examine the effect of business strategy on management accounting information system. This study uses the descriptive and explanatory research methods. The population in this study is 60 colleges which are located in Bandung City, Indonesia. The number of samples is determined using Slovin formula based on probability sampling method. The number of samples which are used in this study is 37 universities In Bandung Indonesia. The data quality is tested by validity and reliability test. The statistical test which is used is Structural Equation Modelling (SEM) based on component or variance which is known as Partial Least Square (PLS) and the hypothesis test is by using SPSS 2.0 for Microsoft Windows. The study results show that business strategy have significant positive effect on the effectiveness of management accounting information systems at financial accounting division on higher education in Bandung City, Indonesia.
Lilis Puspitawati, Azhar Susanto, Sugiono Poulus and Jadi Suprijadi, 2018. The Critical Success Factors of the Business Strategy in the Effectiveness of Management Accounting Information System Evidence in Indonesia. Journal of Engineering and Applied Sciences, 13: 6265-6274.