PENGARUH INTEGRASI, AKSESIBILITAS DAN FLEKSIBILITAS TERHADAP KUALITAS SISTEM AKUNTANSI MANAJEMEN (Studi Kasus Program Satu Data Kelautan Dan Perikanan)

ARRIYANA, DHINA (2023) PENGARUH INTEGRASI, AKSESIBILITAS DAN FLEKSIBILITAS TERHADAP KUALITAS SISTEM AKUNTANSI MANAJEMEN (Studi Kasus Program Satu Data Kelautan Dan Perikanan). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Laut sangat penting bagi perekonomian dan kesejahteraan Indonesia. Namun, ekosistem laut dan pesisir Indonesia serta nilai ekonominya semakin berkurang karena penangkapan ikan yang berlebihan (overfishing), degradasi hutan bakau (mangrove) dan terumbu karang (coral reef), serta sampah laut. Hal ini menjadi tantangan bagi Program Ekonomi Biru (Blue Economy). Tindakan pertama untuk mengatasi tantangan ini adalah meningkatkan sistem pengumpulan data dan pengukuran sumber daya kelautan dan perikanan. Studi ini mengkaji konsep sistem akuntansi manajemen strategis seperti Integrasi, Aksesibilitas, dan Fleksibilitas data pada Kualitas Sistem Akuntansi Manajemen. Metode penelitian menggunakan kuantitatif dengan pendekatan sensus. Kami mengumpulkan data melalui kuesioner kepada 60 pegawai yang menangani data dan sistem informasi pada unit kerja lingkup Kementerian Kelautan dan Perikanan Indonesia. Studi ini menemukan bahwa Integrasi, Aksesibilitas, dan Fleksibilitas data berdampak positif terhadap Kualitas Sistem Akuntansi Manajemen. Hasil ini menyiratkan kebutuhan mendesak untuk peningkatan infrastruktur digitalisasi data yang baik agar dapat memberikan informasi yang dapat diandalkan mengenai investasi nasional dan pengambilan kebijakan kelautan dan perikanan kepada pemerintah Indonesia. Kata Kunci: Integrasi, Aksesibilitas, Fleksibilitas, Kualitas Sistem Akuntansi Manajemen, Program Ekonomi Biru Oceans are vital for Indonesia's economy and welfare. However, Indonesia's marine and coastal ecosystems and economic value are diminishing due to overfishing, degradation of mangroves and coral reefs, and marine debris. The latter is the challenge to the Blue Economy Program. The first action to address this challenge is improving data and measurement of its ocean resources. This study examines the concepts of strategic management accounting systems, such as Integration, Accessibility, and Flexibility of Data on Management Accounting System Quality. The research methods use quantitative by a census approach. We collected data through a questionnaire to 60 officers from the Information System Data office in the Ministry of Marine Affairs and Fisheries of Indonesia. The study finds that Integration, Accessibility, and Flexibility of Data positively impact Management Accounting System Quality. This result implies the urgent need for the improvement of good infrastructure of the digitalization data to provide the government with reliable information on national investment and policy decisions of its Oceans. Key Words: Integration, Accessibility, and Flexibility, Management Accounting System Quality, Blue Economy Program

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