Management Accounting Information Systems as a Strategic Governance Capability
An Integrated Model for Digital Transformation in Higher Education
DOI:
https://doi.org/10.32832/jm-uika.v17i3.25069Keywords:
manajemen accounting system, financial governance, system integrationAbstract
Management Accounting Information Systems (SIAM) are essential for providing relevant, reliable, and timely information to support planning, control, and strategic decision-making in higher education. This study examines SIAM implementation at Bogor University, identifies contextual factors affecting its effectiveness, and develops an integrated and adaptive model for data-driven financial governance. A qualitative exploratory case study was conducted using semi-structured interviews, observations, and document analysis involving purposively selected informants responsible for system management and financial administration. Data were analyzed through reduction, categorization, and thematic interpretation using Atlas.ti version 8. The findings show that the existing SIAM, comprising SIAK, SIMKA, and SIMPEG, has improved administrative efficiency and supported financial governance. However, its effectiveness is constrained by partial system integration, inconsistent reporting standards, variations in charts of accounts across organizational units, limited use of analytical functions, and disparities in human resource competencies. The study further reveals that SIAM effectiveness is shaped not only by technological readiness but also by actor alignment, organizational capabilities, and strategic resource configuration. The study contributes to the SIAM literature by positioning SIAM as a strategic governance mechanism and organizational capability rather than merely an administrative tool. Its novelty lies in proposing an integrated SIAM model that combines Single Sign-On (SSO), a centralized database, real-time analytical dashboards, and strengthened digital internal controls. The model integrates system interoperability, reporting standardization, competency development, actor alignment, and sustained managerial support to enable effective, accountable, and sustainable data-driven university governance.
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