The Impact of Accounting Information Systems on Strategic and Operational Managerial Decisions

Abstract

This study aims to investigate the role of Accounting Information Systems (AIS) in supporting managerial decision-making processes at the Bantaeng Regency Government. The research adopts a qualitative descriptive approach to explore how effectively AIS contributes to decisions at the managerial level. Data were collected through observations, in-depth interviews, and documentation. The data analysis process involved three main stages: data reduction, data presentation, and conclusion drawing or verification. The results show that the AIS implemented in Bantaeng Regency plays a critical role in management decision-making due to its computerized structure and the overall quality of the system, which has proven to be both effective and efficient. The AIS facilitates access to accurate, timely, and relevant information, allowing managers to make more informed and strategic decisions. However, the research also found several challenges in the system’s operational implementation, particularly related to network instability, which occasionally disrupts business operations and transaction processing. Despite these technical issues, the overall functionality and purpose of the AIS in supporting managerial decisions remain intact. The study concludes that a reliable and well-integrated accounting information system significantly contributes to the quality and speed of decision-making in public sector organizations. Future research is suggested to explore AIS implementation across different departments and identify strategies to overcome technical barriers. This study provides practical implications for improving AIS infrastructure to enhance managerial performance.