Explaining the Characteristics of the Management Accounting Information System in monitoring E-Money Managerial Performance in Surabaya.

Rika Yuliastanti

Explaining the Characteristics of the Management Accounting Information System in monitoring E-Money Managerial Performance in Surabaya.

Keywords : broadscope, timeliness, aggregation, integration.


Abstract

The effect of low performance can result in sluggish work, strikes, work ineffectiveness, work results that are not optimal and so on. This resulted in a loss for the company. Conversely, high performance greatly influences positive and effective performance so that it is able to provide real benefits, not only for the company but also for employees. Management accounting information systems are formal procedures and systems that use information to maintain and provide alternatives to various company activities. Characteristics of useful management accounting information systems based on managerial perceptions as decision makers include: broadscope, timeliness, aggregation, integration. Every business based on electronic money requires information provided in different functional departments or areas such as: Marketing, Personnel and Customers. This information reflects the complexity and interrelationships between one part and another. The benefits of integrated information are important when managers are faced with situations where they have to make decisions that will affect other parts/units. Thus, demonstrating good performance to the managers who will also help in the decision-making process.

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