Pengaruh Sistem Informasi Akuntansi Pengelolaan Kas terhadap Kinerja Manajerial pada Perumda Air Minum Tirta Perwitasari
DOI:
https://doi.org/10.30640/jumma45.v5i1.6076Keywords:
Accounting Information System, Cash Management, Managerial Performance, Public Sector Accounting, System QualityAbstract
The purpose of this study is to empirically examine the effect of the Cash Management Accounting Information System on Managerial Performance at Perumda Air Minum Tirta Perwitasari Purworejo. Effective cash management, supported by an adequate accounting information system, plays a strategic role in providing reliable and timely financial information to support managerial decision-making. This study employs a quantitative approach using an associative method. Primary data were collected through the distribution of questionnaires to 52 respondents, consisting of employees involved in cash management activities and managerial functions. A purposive sampling technique was applied, and the data were analyzed using descriptive statistics and simple linear regression. The results indicate a positive and significant effect of the Cash Management Accounting Information System on Managerial Performance, as well as improvements in planning quality, control, and managerial decision-making. This study is expected to contribute theoretically to the development of accounting information system research in the public sector and to provide practical implications for Perumda management in enhancing system quality and managerial performance sustainably.
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