Management accounting information system in gas station business

• Autores: Dicky Septriadi, Wahyudin Zarkasyi, S Mulyani, Citra Sukmadilaga
• Localización: Utopía y praxis latinoamericana: revista internacional de filosofía iberoamericana y teoría social, ISSN-e 1316-5216, Nº. Extra 2, 2020, págs. 244-254
• Idioma: inglés
• Títulos paralelos:
  • Sistema de información contable de gestión en las estaciones de servicio
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    El propósito de este documento es medir qué tan efectiva es la utilización del sistema de información de contabilidad de gestión en la estación de negocios de gas y su impacto en la calidad de la información y la optimización para la toma de decisiones. Efectividad medida en el contexto de políticas, personas, procesos y sistemas. Esta investigación se realizó en 235 estaciones de servicio ubicadas en la parte occidental de Java que involucraron a 235 encuestados utilizando instrumentos de cuestionarios y entrevistas en profundidad con personas clave. Los resultados de la investigación revelaron que la utilización del sistema de información contable de gestión tiene un impacto positivo en la calidad de la información.

  • English

    The purpose of this paper is to measure how effective the utilization of management accounting information system on the gas business station and its impact on the quality of information and optimization for decision-making. Effectiveness measured in the context of policies, people, processes and systems. This research was conducted in 235 gas stations located in the Western part of Java involving 235 respondents using questionnaire instruments and in-depth interviews with a key person. The results of the research revealed that the utilization of management accounting information systems has a positive impact on the quality of information.

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