{"id":"https://openalex.org/W4387316477","doi":"https://doi.org/10.36555/jasa.v7i1.2142","title":"The Influence of Organizational Culture and Characteristics of Management Accounting Information System on Managerial Performance","display_name":"The Influence of Organizational Culture and Characteristics of Management Accounting Information System on Managerial Performance","publication_year":2023,"publication_date":"2023-04-29","ids":{"openalex":"https://openalex.org/W4387316477","doi":"https://doi.org/10.36555/jasa.v7i1.2142"},"language":"en","primary_location":{"id":"doi:10.36555/jasa.v7i1.2142","doi":"https://doi.org/10.36555/jasa.v7i1.2142","is_oa":true,"landing_page_url":"http://dx.doi.org/10.36555/jasa.v7i1.2142","pdf_url":"https://journalfeb.unla.ac.id/index.php/jasa/article/download/2142/1207","source":{"id":"https://openalex.org/S4210234807","display_name":"JASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)","issn_l":"2550-0732","issn":["2550-0732","2655-8319"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210145429","host_organization_name":"Universitas Langlangbuana","host_organization_lineage":["https://openalex.org/I4210145429"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://journalfeb.unla.ac.id/index.php/jasa/article/download/2142/1207","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062373874","display_name":"Ayke Nuraliati","orcid":"https://orcid.org/0000-0002-4387-1514","observed_orcids":["https://orcid.org/0000-0002-4387-1514"]},"institutions":[{"id":"https://openalex.org/I4210145429","display_name":"Universitas Langlangbuana","ror":"https://ror.org/04zrzwm74","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210145429"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ayke Nuraliati","raw_affiliation_strings":["Universitas Langlangbuana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Langlangbuana","institution_ids":["https://openalex.org/I4210145429"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5092996863","display_name":"Septian Kusnaedi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210145429","display_name":"Universitas Langlangbuana","ror":"https://ror.org/04zrzwm74","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210145429"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Septian Kusnaedi","raw_affiliation_strings":["universitas langlangbuana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"universitas langlangbuana","institution_ids":["https://openalex.org/I4210145429"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210145429"],"apc_list":null,"apc_paid":null,"fwci":0.3292,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.53067572,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"7","issue":"1","first_page":"127","last_page":"139"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9672999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9672999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.01769999973475933,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.004900000058114529,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/organizational-culture","display_name":"organizational culture","score":1.0},{"id":"https://openalex.org/keywords/management-accounting-information-systems","display_name":"management accounting information systems","score":0.9879999756813049},{"id":"https://openalex.org/keywords/managerial-performance","display_name":"managerial performance","score":0.9890000224113464},{"id":"https://openalex.org/keywords/information-quality","display_name":"information quality","score":0.6660000085830688},{"id":"https://openalex.org/keywords/control-systems","display_name":"control systems","score":0.7689999938011169},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.6840000152587891},{"id":"https://openalex.org/keywords/performance-evaluation-human-resources","display_name":"performance evaluation (human resources)","score":0.75}],"concepts":[{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6660482883453369},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6439118385314941},{"id":"https://openalex.org/C67674302","wikidata":"https://www.wikidata.org/wiki/Q730573","display_name":"Organizational culture","level":2,"score":0.6111965775489807},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.5654763579368591},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5486404299736023},{"id":"https://openalex.org/C165672731","wikidata":"https://www.wikidata.org/wiki/Q25047583","display_name":"Organizational performance","level":2,"score":0.5358250141143799},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.48453205823898315},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.47816070914268494},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.43010902404785156},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.33723658323287964},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2841601073741913},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1971251666545868},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.1962650716304779},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.09240758419036865},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.07044607400894165},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.06431198120117188},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.36555/jasa.v7i1.2142","doi":"https://doi.org/10.36555/jasa.v7i1.2142","is_oa":true,"landing_page_url":"http://dx.doi.org/10.36555/jasa.v7i1.2142","pdf_url":"https://journalfeb.unla.ac.id/index.php/jasa/article/download/2142/1207","source":{"id":"https://openalex.org/S4210234807","display_name":"JASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)","issn_l":"2550-0732","issn":["2550-0732","2655-8319"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210145429","host_organization_name":"Universitas Langlangbuana","host_organization_lineage":["https://openalex.org/I4210145429"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.36555/jasa.v7i1.2142","doi":"https://doi.org/10.36555/jasa.v7i1.2142","is_oa":true,"landing_page_url":"http://dx.doi.org/10.36555/jasa.v7i1.2142","pdf_url":"https://journalfeb.unla.ac.id/index.php/jasa/article/download/2142/1207","source":{"id":"https://openalex.org/S4210234807","display_name":"JASa (Jurnal Akuntansi Audit dan Sistem Informasi Akuntansi)","issn_l":"2550-0732","issn":["2550-0732","2655-8319"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210145429","host_organization_name":"Universitas Langlangbuana","host_organization_lineage":["https://openalex.org/I4210145429"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4387316477.pdf","grobid_xml":"https://content.openalex.org/works/W4387316477.grobid-xml"},"referenced_works_count":16,"referenced_works":["https://openalex.org/W135565983","https://openalex.org/W2410585061","https://openalex.org/W2592887888","https://openalex.org/W2613391288","https://openalex.org/W2620425813","https://openalex.org/W2803938358","https://openalex.org/W2901062484","https://openalex.org/W2901858332","https://openalex.org/W2974559973","https://openalex.org/W2990395956","https://openalex.org/W3002108498","https://openalex.org/W3046926273","https://openalex.org/W3129618399","https://openalex.org/W3188111578","https://openalex.org/W4235330422","https://openalex.org/W6979869760"],"related_works":["https://openalex.org/W3158494838","https://openalex.org/W7218972365","https://openalex.org/W4403239970","https://openalex.org/W4327797975","https://openalex.org/W7168364421","https://openalex.org/W4410103615","https://openalex.org/W4396590281","https://openalex.org/W4391390293","https://openalex.org/W7113896067","https://openalex.org/W7216525547"],"abstract_inverted_index":{"Organizational":[0,162],"culture":[1,17,32,97,163],"can":[2],"influence":[3],"the":[4,20,44,55,93,130,158],"actions":[5],"and":[6,22,73,83,86,98,135,146],"decisions":[7],"of":[8,24,46,57,95,100,110,132,157,172],"managers,":[9],"including":[10],"choices":[11],"about":[12],"control":[13],"systems.":[14],"Therefore,":[15,30],"organizational":[16,31,96],"will":[18,50],"affect":[19],"nature":[21],"habits":[23],"employees":[25,134],"to":[26,34,42,81,91],"improve":[27],"performance":[28],"effectiveness.":[29],"needs":[33],"be":[35],"developed":[36],"in":[37,70,140],"such":[38],"a":[39,126,148,153],"way":[40],"as":[41],"increase":[43],"effectiveness":[45],"information":[47,62,80,103,175],"systems,":[48],"which":[49],"have":[51],"an":[52,165],"impact":[53],"on":[54,105,167,177],"quality":[56],"information.":[58],"Furthemore,":[59],"Management":[60],"accounting":[61,79,102,174],"systems":[63,176],"help":[64],"managers":[65],"carry":[66],"out":[67],"their":[68],"roles":[69],"planning,":[71],"controlling":[72],"decision-making":[74],"activities.":[75],"Managers":[76],"use":[77],"management":[78,101,173],"identify":[82],"resolve":[84],"problems":[85],"evaluate":[87],"performance.This":[88],"study":[89,124,142,159],"aims":[90],"examine":[92],"effect":[94,166],"characteristics":[99],"system":[104],"managerial":[106,168,178],"performance.":[107,169,179],"The":[108,137,155],"object":[109],"this":[111,141],"research":[112],"is":[113,143],"PT.":[114],"Global":[115],"Quality":[116],"Indonesia":[117],"located":[118],"Kopo":[119],"Mas":[120],"Regency,":[121],"Bandung":[122],"City.This":[123],"uses":[125,147],"survey":[127],"method":[128,151],"with":[129],"number":[131],"respondents":[133],"managers.":[136],"data":[138,145,149],"used":[139],"primary":[144],"collection":[150],"using":[152],"questionnaire.":[154],"results":[156],"are":[160],"1)":[161],"has":[164],"2)":[170],"Characteristics":[171]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-10-04T00:00:00"}