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ABSTRACT:

The phenomena of the digital era are being discussed. The cultural change that is felt and carried out throughout the world is the transformation from conventional to digital. Newly established businesses, startups themselves mostly focus on IT and IT business. The use of management accounting information systems by start-up employees must be able to provide the entity concerned with a competitive advantage. Therefore, this research aims to see how management accounting information systems and organizational culture influence company performance. This research also looks at how this system can be applied to start-ups in Indonesia. Hypotheses are used in quantitative research designs. The type of data used is quantitative data obtained from the results of an e-survey involving start-ups on the island of Java, Indonesia. The results of this research show that management accounting information systems and organizational culture influence the firm performance of start-ups.

KEYWORDS:

Management Accounting Information System, Organizational Culture, Firm Performance, Start-Up.

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