The formal control authority itself does not much affect the MAIS. This gives evidence that formal control
authority is not a big help in designing broad scope, on-time, aggregated, and integrated MAIS since it affect only
5.91%. It is the informal control authority that support bigger than formal control authority when designing the
MAIS that could be good used in decision making. On top of that, the business strategy plays the biggest role
directly in designing the MAIS that support the decision making. The results of empirical research, shows an
interesting phenomenon. The most dominant influence on the characteristics MAIS is the business strategy and the
informal structure control authority has greater influence on characteristics MAIS than the formal ones.
The formal ones tend not to give information that could be used in decision making. It tends to make reports
only for official concern that is why there are many useless reports in Indonesia.
Since the correlation of formal and informal structure control authority is weak and negative, we found that the
formal and informal control authority is not in line and tend to be opposite. The empirical result reveals that there
is gap between the formal and informal structure control authority in Indonesia. The formal ones focus on making
and giving the official report and the informal focuses on how to make good decision using appropriate and
relevant information. They are thinking that the formal ones do not help to make good decision since most of the
formal information is being used just for completing the official applications.
We found that the correlation between the informal structure control authority and the business strategy is quite
moderate and positive (+0.512). Hence, it can be argued that the informal is in line with the business strategy
though moderately correlated. In making decision the informal and the business strategy needs broad scope, ontime,
aggregated, and integrated information. On the other hand, the formal structure and the business strategy are
not in line and weakly correlated. The formal is not support the business strategy, even opposite it. It was found
that the implemented business strategies were not adjusted by the formal but by the informal structure control
authority. Empirical findings, that a formal approach is indispensable in business practices, and complementary
with the informal authority. The negative correlation sign is able to explain the empirical phenomena in the field
that it is easier to take an informal approach in the implementing the strategy compares to a formal one.
The formal control authority itself does not much affect the MAIS. This gives evidence that formal controlauthority is not a big help in designing broad scope, on-time, aggregated, and integrated MAIS since it affect only5.91%. It is the informal control authority that support bigger than formal control authority when designing theMAIS that could be good used in decision making. On top of that, the business strategy plays the biggest roledirectly in designing the MAIS that support the decision making. The results of empirical research, shows aninteresting phenomenon. The most dominant influence on the characteristics MAIS is the business strategy and theinformal structure control authority has greater influence on characteristics MAIS than the formal ones.The formal ones tend not to give information that could be used in decision making. It tends to make reportsonly for official concern that is why there are many useless reports in Indonesia.Since the correlation of formal and informal structure control authority is weak and negative, we found that theformal and informal control authority is not in line and tend to be opposite. The empirical result reveals that thereis gap between the formal and informal structure control authority in Indonesia. The formal ones focus on makingand giving the official report and the informal focuses on how to make good decision using appropriate andrelevant information. They are thinking that the formal ones do not help to make good decision since most of theformal information is being used just for completing the official applications.We found that the correlation between the informal structure control authority and the business strategy is quitemoderate and positive (+0.512). Hence, it can be argued that the informal is in line with the business strategythough moderately correlated. In making decision the informal and the business strategy needs broad scope, ontime,aggregated, and integrated information. On the other hand, the formal structure and the business strategy arenot in line and weakly correlated. The formal is not support the business strategy, even opposite it. It was foundthat the implemented business strategies were not adjusted by the formal but by the informal structure controlauthority. Empirical findings, that a formal approach is indispensable in business practices, and complementarywith the informal authority. The negative correlation sign is able to explain the empirical phenomena in the fieldthat it is easier to take an informal approach in the implementing the strategy compares to a formal one.
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