Analisis Informasi Akuntansi Manajemen untuk Pengambilan Keputusan dan Kinerja Manajerial pada PT. Bank Negara Indonesia Syari'ah (Persero) Tbk Cabang Utama Medan

Abstract

The purpose of this study is to know about the utilization of management accounting information for decision making and assess the performance of managers in PT. BNI Syari'ah Main Branch of Medan. Management Accounting System becomes one of the factors in helping managers to make decisions and improve managerial performance. The information that managers need to make decisions is based on the management accounting system it self. Managerial performance judgment is based on the results of decisions taken by managers. Data collection techniques conducted in this study are documentation and interviews. Source of data used in this research is secondary data. Data analysis technique done in this research is descriptive method. The results showed that management accounting information applied by PT. BNI Syari'ah Main Branch of Medan has been in accordance with Standard Operating Procedures office and existing theories.