Journal of Critical Reviews

ISSN- 2394-5125 Vol 7, Issue 7, 2020

DECISION MAKING AND MANAGEMENT INFORMATION SYSTEMS

1Meiryani,2Pariang Siagian,3R.A. Aryanti Wardaya Puspokusumo,4 Lusianah
1Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480
meiryani@binus.edu
2Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480
3Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480
4Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480

Received: 25.02.2020 Revised: 18.03.2020 Accepted: 12.04.2020

Abstract
Management Information System is needed by public and private organizations. Management Information System is a system of support
in making decisions taken by managers in overcoming problems that are happening in an organization both public and private
organizations. Through MIS managers can make decisions wisely in the sense of being able to overcome the problems that are happening
and the decision will not create greater problems that can disrupt the survival of an organization. the presence of computer technology
has made a very positive contribution to the management information system and MIS is also very much needed by leaders in an
organization or company for responsible decision making.

Keywords: Decision Making, Management Information Systems, Accounting, Information Systems.

© 2019 by Advance Scientific Research. This is an open-access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/)
DOI: http://dx.doi.org/10.31838/jcr.07.07.52

INTRODUCTION
Long before the advent of computer technology, management
information systems (MIS) had been used by leaders of
organizations or companies in decision making efforts. However,
the decision-making process that was carried out at that time
was very simple, everything was still going on manually because
all data was still stored in various sheets of archives. Where if
the leader needs a variety of information in the archives to be
used as decision making, it is very difficult to find it. Storage of
archives is very ineffective, so to find it also takes a long time. In
addition, the possibility of the ineffectiveness of the storage
method makes some archives that have been stored damaged or
not maintained.
The process of searching at that time where computer
technology has not been found. With the advent of computer
technology today it has changed everything. Various archives
and documents that were previously stored manually, now
everything is stored digitally. All documents stored digitally are
effective and efficient storage. Where all the archives and
documents can be stored neatly in a computer system and if
needed in the search easier because only by searching for the file
name, the required archive will be displayed.
Management information systems have a very important role in
an organization because it greatly influences the back and forth
of an organization. Every organization, both large and small,
must have different information systems, depending on the
needs and problems that occur in that organization. Today, the
application of SIM in an organization will definitely involve the
use of computers to help process existing data to become the
information needed.
Information is the main requirement of management in order to
carry out the functions that are collected to it. There is no
denying that the success of management is greatly influenced
and depends on the accuracy of the information presented in the
form of reports, where the report must provide optimum
benefits and not be misleading for those in need.
Management needs a lot of information in order to work
efficiently and effectively. This much information is not entirely
possible to be accommodated by management. For that we need
a system that can support the needs of management in
managing a company/organization. With a good information
system, it is expected that there will be no irregularities in the
company/organization. In addition, a good system will also
encourage high productivity and contribute to the achievement
of organizational goals.
Decision making (desicion making) is to assess and make
choices. This decision was taken after going through several
calculations and alternative considerations. One of them is
through Management Information Systems. Therefore I raised
the title of the paper "SIM-based Decision Making" to find out
the extent to which a SIM can influence the decision making.
LITERATURE REVIEW
Decision Making
Decision making is to assess and make choices. This decision
was taken after going through several calculations and
alternative considerations. Before the choice is made, there are
several stages that may be passed by the decision maker. This
stage may include identification of the main problems,
developing alternatives to be chosen and arriving at the best
decision making. In general, the notion of decision making has
been advanced by many experts, including:
G. R. Terry:
Stating that decision making is based on certain criteria based
on two or more possible alternatives.
Claude S. Goerge, Jr:
Said the decision making process was carried out by most
managers in the form of an awareness, thought activity that
included consideration, evaluation and selection among a
number of alternatives.
Horold and Cyril ODonnell:
They say that decision making is the choice between alternatives
regarding a way of acting that is the essence of planning, a plan

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 DECISION MAKING AND MANAGEMENT INFORMATION SYSTEMS

cannot be said to be non-existent if there is no decision, a quickly, and women are generally relatively slower and often
reliable source, guidance or reputation has been made. doubtful.

Siagian: Decision making is a systematic approach to a problem, The role of decision makers
gathering facts and data, thorough research on alternatives and The role of decision makers includes the ability to gather
actions. information, the ability to analyze and interpret, the ability to
use a broad enough concept of human behavior and predict a
Decision Making Phase better future.
Intelligence activities;
Creative process to find conditions that require decisions to be Limited ability
chosen or not. It is important to realize that there are limited abilities in
decision making in the field of management that are both
Design activity; institutional and personal in nature.
Activities that present concepts based on intelligence activities
to achieve goals. Design activities include: Basic Framework for Decision Making
Decision making plays an important role because the decisions
- find ways/methods taken by managers are the result of the final thought that must
- developing methods be carried out by his subordinates or the organization he leads.
- analyze the actions taken. The manager's decision is very important because it involves all
aspects. Mistakes in making decisions can be detrimental to the
Election activities; organization, ranging from image loss to money loss. Decision
Choose one of the many alternatives in decision making making is a thought process in solving problems to get the
available. This selection is based on predetermined criteria. results to be carried out.
From the three activities mentioned above, it can be concluded
the decision making stage is: There are problems that have been resolved and there are also
a. Identify the main problem difficult problems, depending on the magnitude of the problem
b. Devise alternatives and the extent of it with several factors. The useful and well-
c. Analyzing alternatives known model as the basic framework of the decision-making
d. Make the best decision process proposed by Herbert A. Simon consists of three stages,
namely:
Decision Making Process Understanding
According to G. R. Terry: Investigate environmental conditions that require decisions. The
raw data obtained is processed and checked for clues that can
1. Formulate the problems faced cause problems.
2. Analyzing the problem
3. Establish a number of alternatives Design
4. Evaluate alternatives Find out, develop and analyze the direction of action that might
5. Choosing alternative decisions to be implemented be used. This contains a process for understanding the problem
to produce a solution and testing whether the solution can be
According to Peter Drucer: implemented.
a. Establish the problem
b. Analyze the problem Election
c. Develop alternatives Choose a specific course of action from all directions of the
d. Make the right decision existing action. Choices are determined and implemented.
e. Making decisions becomes effective action Simon's model has to do with information management systems.
This relationship is summarized for the three stages of the
The factors that influence an organization's decision Simon model:
making are:
Internal state of the organization Understanding
this situation has to do with what is in the organization which The investigation process contains the examination of data both
includes available funds, the state of human resources, employee in a predetermined way and in a special way. The SIM must
capabilities, completeness and equipment of the organization provide both methods. The information system must examine all
and organizational structure. data and submit requests to be tested regarding clear situations
according to attention. Both the SIM and the organization must
The external state of the organization provide a communication channel for clearly identified issues to
this situation has to do with what is outside the organization, be addressed to top-level organizations so that the problem can
such as economic, socio-political, legal and cultural conditions. be addressed.
Availability of information needed
Design
The information needed must be complete and have certain The SIM must contain a decision model for processing data and
characteristics so that the decisions made can be of good quality initiating alternative solutions. The model must help analyze
and quality. alternatives.
Personality and decision making skills Selection
this includes: needs, intelligence, skills and assessment capacity. SIM becomes most effective if the design results are presented in
a form of decision. When the selection has been made, the role of
Meanwhile, according to Azhar Eunuch (1995: 17) the the SIM is changed to data collection for later feedback and
factors that influence in decision making by the leadership assessment.
include the following:
Man and woman Decision Making Models
Men are generally more assertive or brave and make decisions Some organizations can implement or adopt the following

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 DECISION MAKING AND MANAGEMENT INFORMATION SYSTEMS
decision making models:
Rational Model
This model is used if the level of ambiguity or conflicting goals
and the level of technical uncertainty is low. Choices are
facilitated by program performance (March, simon, 1992) and
operational standards (cyert, 1992, march, 1976) which are
arranged according to decision rules and routines that have
been studied by an educational organization or institution.
Political Model
When goals are contested by various interest groups and high
technical certainty within the group, the decision of the action is
the result of bargaining between the groups pursuing their
interests and the manipulation of available influence
instruments.
Anarchy Model
This model is used if the level of ambiguity or conflicting goals
and the level of technical uncertainty are high (March and Olsen,
1992).
Process model
This model is used if the level of ambiguity or conflicting goals is
low, while the technical uncertainty is high (Mintzberg,
Raisinghani and Theoret, 1996).
Decision Making Process
The decision making process has several stages:
Stage 1: Understanding and Formulating Problems. Managers
often face the fact that real problems are difficult to surface or
often just identify the problem, not the underlying cause.
Managers can identify cooking in several ways. First, managers
systematically test cause-effect relationships. Both managers
look for deviations or changes from the non-formal.
Stage 2: Relevant Data Collection and Analysis. After the
manager finds and formulates the problem, the manager must
decide on the next steps. The manager must first determine
what data is needed to make the right decision and then get the
information.
Stage 3: Developing Alternatives. The tendency to accept the
first feasible alternative decision often prevents managers from
achieving the best solution to the manager's problem. The
development of a number of alternatives allows managers to
reject the tendency to make decisions too quickly and make
effective decisions. The manager must choose an alternative that
is good enough, even if it is not perfect or ideal.
Stage 4: Evaluation of Alternatives. After the manager develops a
set of alternatives, the manager must evaluate a set of
alternatives, the manager must evaluate to assess the
effectiveness of each alternative.
Stage 5: Selection of the Best Alternatives. Decision making is
the result of evaluating various alternatives. The alternative
chosen will be based on the amount of information for the
manager and the imperfections of the manager's policy.
Stage 6: Decision Implementation. After the best alternative is
chosen, managers must make plans to overcome various
problems and problems that might be encountered in the
implementation of the decision. In this case, managers need to
pay attention to various risks and uncertainties as a
consequence of making a decision. In addition, at the stage of
implementing a manager's decision it is also necessary to
establish procedures for periodic progress reports and prepare
corrective actions when new problems arise in decision making,
and to design early warnings to deal with various possibilities.
Stage 7: Evaluation of Results. Decision. Implementation of
decisions must always be monitored. Managers must evaluate
whether the implementation is carried out smoothly and the
decision produces the desired results.
Journal of critical reviews
Decision Making Criteria
The criterion for choosing alternatives in the normative model is
maximization (profit, usefulness, expected value, etc.). This
objective, if expressed in quantitative form, is called an objective
function for a decision. In the classical economic model, rational
human beings are considered to maximize their usefulness.
These uses are defined as the nature of results that gives
pleasure or avoids trouble For a company, usefulness is usually
seen as profit, but this can also be in the form of sales, for the
market, and so on.
An alternative view of the criteria for decision making is
satisfaction. This view stems from a descriptive behavior model
which states an investigation to get it. They are not entirely
rational or careful in their investigations or research. They
simplify factors that must be considered.
The scale of measurement of decision making
In essence decision making is seen as a process in an effort to
find a way out of a problem or problem. The term process
implies the existence of a series or regular stages towards a
predetermined goal, namely the resolution of a problem.
Quantitative benchmarks on benefits and costs aim to facilitate
the comparison between the effectiveness of various alternative
ways of cultivating in decision situations. Here the values and
levels of measurement are clearly numeric or quantitative. These
measurement scales are arranged in order of increasing number
of restrictions that they hold. The measurement scale in
question can be detailed and explained below.
Nominal Scale
Nominal Scale is a measurement with a very low level. Here an
object is classified with symbols or numbers that are qualitative
and quantitative. These symbols or numbers are used to give the
identity of a certain group. For example, a motorized vehicle
number plate is also a nominal scale because the numbers and
letters on the vehicle explain where the relevant vehicle is
registered. Decision making on a nominal scale is rather difficult
because this scale does not show a level of value from a number
of alternative decisions. This scale only shows differences
between groups.
Nominal scales are used to select alternative results that are the
closest or most meaningful relationship to the intended target.
DISCUSSION
Management accounting systems produce information for
internal users, such as managers, executives, and workers.
Specifically, management accounting identifies, collects,
measures, classifies, and reports information that is useful for
internal users in planning, controlling, and making decisions. In
producing information, the management accounting system
includes a series of management processes, including (Hansen,
2009: 7).
The value of information related to the decision. Where the
support of the management information system for decision
making in an organization can be described according to three
stages, the decision making process, namely understanding,
design, and selection. SIM support usually involves processing,
computer or non-computer files. At the stage of understanding
the relationship with the SIM is the investigation process which
includes checking the data both in a predetermined way and in a
special way. The SIM must provide both methods. The
Information System itself must examine all data and submit
requests to be tested regarding situations that clearly require
attention. Both the SIM and the organization must provide a
communication channel for issues known clearly to be conveyed
to top-level organizations so that these problems can be
addressed.
It is also necessary at this stage to determine the possibilities.
SIM support requires a data base with community, rival and
internal data plus methods for tracking and finding problems. At
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the design stage, the relationship with the SIM is to make
decision models to be processed based on available data and
initiate alternative solutions. The available models must help
analyze alternatives. The SIM support consists of statistical
software and other modeling software. This involves structured
approach, model manipulation, and a database retrieval system.
At the election stage, MIS becomes most effective when the
results of the planning are presented in a form that encourages
decision making. If an election has been made, the role of the
SIM will change to data collection for later feedback and
assessment.
SIM support at the selection stage is to choose a variety of
decision models to conduct a sensitivity analysis (sensitivity
analysis) and determine the selection procedure. SIM support
for decision making consists of a complete database, database
retrieval capabilities, statistical and other analytic software, and
a basic model that contains decision making software. This
means that if there is no choice or decision, information
becomes unnecessary. Decisions can range from simple,
recurring decisions to long-term strategic decisions. While the
parameters to measure the value of an information according to
Wahyono (2003), are determined from two main things, namely
the benefits (benefits) and costs (cost).
An information is said to be valuable if its benefits are more
effective than the costs of obtaining it and most of the
information cannot be precisely estimated in terms of profit by a
unit of money, but the value of its effectiveness can be estimated.
It can also be said that measuring the value of an information
would be more appropriate if it uses cost effectiveness or cost
benefit analysis.
Types of Decision Making
The types of decisions can be arranged based on various points
of view and broadly known three types of decisions, namely:
Decisions based on importance
In general, an institution including an educational institution has
a management hierarchy. The hierarchy is divided into three
levels, namely top management, middle management and lower
level management. Top level management deals with strategic
planning (Strategic Planning). Middle level management handles
oversight issues and is more administrative in nature. The
lowest level management is operational management, related to
the activities of daily operations.
Decisions based on Regulitas
Decisions put forward by Simon (19950 are divided into
programmed decisions and non-programmable decisions.
Programmed decisions, these decisions are routine and
repetitive by means of countermeasures that have been
determined to solve problems through procedures, rules and
policies.
Decision is not programmed, this decision is not routine and is
used to solve problems that are not structured.
Decisions based on the environment
This decision is divided into the following four groups:
a. Decision making under certain conditions
b. Decision making in risk conditions
c. Decision making in uncertain conditions
d. Decision making in conflict conditions
Management Information Systems have a very important role in
an organization. Because it is very influential on the back and
forth of an organization. Every organization, both large and
small, must have different information systems, depending on
the needs and problems that occur in that organization.
Today, the application of SIM in an organization will definitely
Journal of critical reviews
involve the use of computers to help process existing data to
become the information needed. The right information, fast and
accurate will make an organization grow rapidly. The larger an
organization, the more complex the management of information
systems, because the data that is processed becomes more and
more varied.
The benefits of Management Information Systems are as follows:
1. The SIM provides support in gathering information or
designing an alternative set of actions, deciding to choose the
best action from the available alternatives and implementing
the choices and monitoring the results of the activities.
2. Management information systems can be used effectively to
support every level of decision making process and can also
be used to obtain and store information relating to standard
problems and the current situation.
3. The SIM is also very helpful for releasing decisions in action
and overseeing actions as well as providing feedback related
to the results.
Decision Making in Management Information Systems
Decision making is the process of identifying and selecting a set
of actions to solve a particular problem. There are three stages
or steps in making decisions in relation to management
information systems, namely:
Intelligence (understanding)
The investigation process contains the examination of data both
in a predetermined way and in a special way. The SIM must
provide an information system that examines all data and
submits requests to be tested regarding situations that clearly
require attention, both the SIM and the organization must
provide a communication channel for clearly identified issues to
be conveyed to top-level organizations so that the problem can
be addressed.
Design
SIM must contain a decision model to process data and initiate
alternative solutions, the model must help analyze alternatives.
Choice
The MIS becomes most effective when the results of the design
are presented in a form that encourages decision making when
an election has been made, the role of the MIS changes to data
collection for later feedback and assessment.
The steps in solving problems in the decision making process
include:
Situation investigation
The problem solving process starts when the problem has been
identified
There are 3 important aspects in a situation investigation
namely:
· Formulation of the problem
· Identification of decision objectives
· Diagnosis of the cause
b. Develop alternatives.
c. Evaluate alternatives and choose the best
The criteria for measuring effectiveness are:
· Is the alternative realistic in relation to the goals and resources
available in the organization.
· How well the alternative will help solve the problem.
d. Implement and monitor decisions
Some types of decisions that result from managers are as
follows:
ü Programmed decisions
Programmed decisions are decisions made based on certain
customs, rules or procedures.
ü The decision is not programmed
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Unprogrammed decisions are decisions to solve extraordinary
problems or extraordinary problems or special problems.
Development of Computer Business Management Information
Systems
Ø Focus on data
Ø Focus on information
Ø Focus on decision support
Ø Focus on communication
CONCLUSION
Decision making is one tool to achieve organizational goals.
Incorrect decision making can have an impact on organizations
that can be felt directly and influence future decision making. A
management information system, or SIM, is an information
system that in addition to doing all the transaction processing
necessary for an organization, it also provides information and
processing support for its management and decision-making
functions. Management information systems are expected to be
able to help everyone who needs decision making more
precisely and accurately.
MIS support for decision making in an organization can be
broken down according to three stages of the decision making
process: search, design and selection. MIS support usually
involves processing, computer and non-computer files. MIS
support for decision making consists of a complete database, a
database retrieval capability, software, statistics and analytics,
as well as a basic model that contains model making software,
decision models, and decision assistance
There are also support systems available and able to
complement existing management information systems. among
them are:
1. Transaction Processing System (TPS)
2. Management Information System (MIS)
3. Decision-Support Systems (DSS) Support Systems
4. Group Decision-Support Systems (GDSS) Support Group
Systems
5. Executive Decision Support Support System / Executive-
Support Systems (ESS)
6. Expert System / Expert System
The six support systems can support decision making in a
number of ways. Decision making is the process of identifying
various alternative solutions to organizational problems.
. Edition. UK: Jhon Wiley and Sons, Inc.
ACKNOWLEDGMENT
This work is supported by BINUS University.
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