THE EFFECT OF THE IMPLEMENTATION OF MANAGEMENT ACCOUNTING INFORMATION SYSTEM AND DECENTRALIZATION ON MANAGERIAL PERFORMANCE AT PTPN I REGIONAL 1 TANJUNG MORAWA

Abstract

This study aims to examine the influence of Management Accounting Information System (SIAM) and Decentralization on Managerial Performance at PTPN 1 Regional 1 Tanjung Morawa. The main problems of this study are the low integration of data between units and the limited understanding of branch managers towards decentralization policies that hinder decision-making. Using an associative quantitative method with a purposive sampling technique, primary data was collected through questionnaires from middle and lower level managers. Data analysis was carried out using variant-based Structural Equation Modeling (SEM) with SmartPLS tools. The results of the study show that partially, SIAM has a positive and significant effect on Managerial Performance, which means that accurate and timely information improves the quality of managers' functions. Similarly, Decentralization has a positive and significant effect, suggesting that effective delegation of authority improves operational efficiency. Simultaneously, both variables contribute strongly to the optimization of managerial performance. This study recommends increasing the integration of digital systems and periodic managerial training to strengthen coordination between branches and reduce the risk of manual data inaccuracies in PTPN 1 Regional 1.