Authors : Ilham Hidayah Napitupulu and Anggiat Situngkir
Abstract: Management Accounting Information System (MAIS) which is integrated is the same as information system in general, it is able to support and serve the company goals to achieve a competitive advantage. The concept of integrated information system increasingly plays an important role in business entity as an integrated information system shows the success of organization information system. The research objective is to prove the concept of MAIS integration able to help company compete and prove the problems which are occurred on MAIS integration in achieving a competitive advantage. The research sample is State-Owned Enterprises (SOEs) in Indonesia. The descriptive analytical method which is used is to explain empirical evidence in this research. The research finds that MAIS is able to support the company objectives and can also be used as a tool that gives company competitive advantage. The research results also find that MAIS in SOEs is still not well integrated.
Ilham Hidayah Napitupulu and Anggiat Situngkir, 2016. Integrated Management Accounting Information Systems for Competitive Adventage: The Case in State-Owned Enterprises of Indonesia. International Business Management, 10: 5643-5650.