Strategic Information Moderated By Effectiveness Management Accounting Information Systems: Business Strategy Approach

The industrial revolution 4.0 increases business competition and the increasing need for accounting information strategic decision making. Accounting is financial needed by managers to predict determine company's policies in future, however, current condition of many companies has not been able produce quality which an impact on production inappropriate policies. This study aims how much strategy affects effectiveness use software information. population this were 472 state-owned a total sample 312 BUMN determined simple random sampling technique. Testing data using covariance-based structural equation modeling (SEM) with Lisrell software. results prove that State-Owned Enterprises Indonesia effective application information, as well