The Influence of Management Accounting Information Systems, Culture Organization and Environmental Uncertainty on Cooperative Performance Dwi Karya Cooperative PT. Great Giant Pineapple

Authors

  • Diah Siti Nurjanah Malahayati University, Bandar Lampung
  • Apip Alansori Malahayati University, Bandar Lampung
  • Muhammad Lutfhi Malahayati University, Bandar Lampung

Abstract

Cooperative performance is measured to see the development or growth of cooperatives in Indonesia. Improving the performance of a business entity, especially managerial, requires a management accounting system. And organizational culture and environmental uncertainty are believed to be able to influence the performance of cooperatives in achieving their goals. The results of this partial test indicate that the management accounting information system has a significant effect, organizational culture does not have a significant effect, and environmental uncertainty does not have a significant effect on cooperative performance. Meanwhile, the results of the simultaneous test of the management accounting information system, organizational culture, and environmental uncertainty have a significant effect on cooperative performance at the Dwi Karya Cooperative of PT. Great Giant Pineapple.

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Published

2025-09-16

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Tabel Of Content