PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA OPERASIONAL PADA PERUSAHAAN MANUFAKTUR INDUSTRI ROKOK KABUPATEN PACITAN

Abstract

Operational performance is a crucial factor for the sustainability and success of a manufacturing company. This study addresses a key challenge in the industry by analyzing the influence of management accounting information systems (MAIS) on the operational performance of a cigarette manufacturing company in Pacitan Regency. The research aims to prove that the effective implementation of such a system can be a key driver for performance improvement. To achieve this, a quantitative approach was adopted using a descriptive and causal design. The population included all production employees at the company, from which 100 respondents were selected via a purposive sampling method. Data was collected through a questionnaire and analyzed using simple linear regression to test the hypothesized relationship between the two variables. The study's findings reveal that MAIS has a significant and positive influence on operational performance. This indicates that a higher quality and better utilization of MAIS correlate with improved operational outcomes, including gains in cost efficiency, productivity, and product quality. This research concludes that investing in the development and use of MAIS is an effective strategic step for enhancing a manufacturing company's competitiveness. The empirical evidence provided confirms the vital role of MAIS in driving superior operational performance.