PENGARUH PENGGUNAAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KEUNGGULAN BERSAING MELALUI KINERJA UNIT BISNIS

This study aims to determine whether the performance of the business unit was able to explain management accounting system on the performance of the business unit. The research data was collected through surveys. The sample in this study include HRD managers, front office and housekeeping hotels with 3, 4, and 5 star hotels in the city of Palembang by using purposive sampling method. Data were analyzed using analysis test path (path analysis) computer-assisted using SPSS 17.0 software for windows. The test results are the first hypothesis (H1) denied that the performance of the business unit was unable to explain management accounting system to competitive advantage.

Keywords: management accounting system, competitive advantage, and business unit performance