Detail Inovasi Perguruan Tinggi


Tema: Global Business and Management Research: An International Journal Vol. 11, No. 1 (2019, Special Issue)
Judul: Environment Uncertainty and Management Accounting Information System in the Indonesian Commercial Private Bank: Empirical Analysis
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0002107601

Tahun: 2019

Purpose: The paper aims to investigate the impact of environment uncertainty toward management accounting information system in Indonesian commercial private bank. Design/methodology/approach: survey is carried out on 33 Indonesian private commercial bank. through the use of a structured questionnaire. Findings: The result of this research indicate that internal environment and external environment were found to have a positive significant influence towards management accounting information system. Research limitations/implications: The paper focuses on the commercial private bank in Indonesian. Practical implications: The results provide insights to the Indonesian Private Bank and other organizations of similar structures of how the organization is expected to be able to improve the ability of organizational personnel through education and training to improve the ability of personnel to analyze the environment so that the application of management accounting information can be optimized. Originality/value: This paper is perhaps one of the first to investigate environment uncertainty in the private bank using a comprehensive set of indicators in investigating influences on Management accounting information system