PENGARUH AKUNTANSI MANAJEMEN DAN FINANCIAL KNOWLEDGE TERHADAP PENGAMBILAN KEPUTUSAN MANAJEMEN PADA SEMUA BANK DI KABUPATEN KEPULAUAN ARU

Abstract

This study aims to analyze the influence of management accounting and financial knowledge on management decision-making in all banks in the Aru Islands Regency. Given the unique characteristics of the archipelago and challenges in infrastructure, human resources, and financial inclusion, the quality of managerial decision-making is a critical factor for the sustainability and performance of local banking institutions. This study uses a quantitative approach with a sample of 30 respondents from top, middle, and first-line management levels in all banks in the Aru Islands Regency. Data collection was conducted through a Likert-based questionnaire, and data analysis used multiple linear regression with the help of SPSS 26. The results showed that simultaneously, management accounting and financial knowledge significantly influence management decision-making (F = 41.633; p = 0.000; R² = 0.828). Partially, management accounting has a positive and significant effect (β = 0.749; t = 5.690; p = 0.000), as does financial knowledge (β = 0.280; t = 2.387; p = 0.025). These findings indicate that improving the quality of management accounting systems and increasing managers' financial literacy significantly increase the effectiveness of strategic and operational decision-making in banking institutions. The implications of this study provide recommendations for increasing managerial capacity and strengthening banking governance in remote areas