Factors that Affect Management Accounting Information Systems and its Implication to the Quality of Management Accounting Information (Cooperative industries at Kuningan Indonesia)

The research aims to analyze the implementation of management accounting information systems, internal and external factors and information of management accounting in cooperative business entity in Kuningan (a district in Cirebon Region, West Java Province, Indonesia). The development of small business entities is strongly influenced by environmental changes. Nowadays, the industrial revolution version 4.0 has affected various business sectors both large and small entities. The development of small business entities is also influenced by organizational culture where the culture will be vital in managing a business entity (cooperative). The research uses quantitative methods. The analysis unit of this study is cooperatives business entities in the Kuningan district and observation units are managers, finance division, funding and lending division, savings division and human resources division. Data analysis using SEM-PLS. The results of this study indicate that environmental uncertainty and organizational culture influence the application of management accounting information systems. As well as the application of management accounting information systems affect the quality of management accounting information.