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. 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. 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. 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: 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. 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. 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. 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 Management needs a lot of information in order to work 320 Journal of critical reviews IJSTR DECISION MAKING AND MANAGEMENT INFORMATION SYSTEMS cannot be said to be non-existent if there is no decision, a reliable source, guidance or reputation has been made. quickly, and women are generally relatively slower and often doubtful. Siagian: Decision making is a systematic approach to a problem, gathering facts and data, thorough research on alternatives and actions. The role of decision makers The role of decision makers includes the ability to gather information, the ability to analyze and interpret, the ability to use a broad enough concept of human behavior and predict a better future. Decision Making Phase Intelligence activities; Creative process to find conditions that require decisions to be chosen or not. Design activity; Activities that present concepts based on intelligence activities to achieve goals. Design activities include: - find ways/methods developing methods analyze the actions taken. Election activities; Choose one of the many alternatives in decision making available. This selection is based on predetermined criteria. From the three activities mentioned above, it can be concluded the decision making stage is: a. Identify the main problem b. Devise alternatives c. Analyzing alternatives d. Make the best decision Decision Making Process According to G. R. Terry: 1. 2. 3. 4. 5. Formulate the problems faced Analyzing the problem Establish a number of alternatives Evaluate alternatives Choosing alternative decisions to be implemented According to Peter Drucer: a. Establish the problem b. Analyze the problem c. Develop alternatives d. Make the right decision e. Making decisions becomes effective action The factors that influence an organization's decision making are: Internal state of the organization this situation has to do with what is in the organization which includes available funds, the state of human resources, employee capabilities, completeness and equipment of the organization and organizational structure. The external state of the organization this situation has to do with what is outside the organization, such as economic, socio-political, legal and cultural conditions. Availability of information needed The information needed must be complete and have certain characteristics so that the decisions made can be of good quality and quality. Personality and decision making skills this includes: needs, intelligence, skills and assessment capacity. Meanwhile, according to Azhar Eunuch (1995: 17) the factors that influence in decision making by the leadership include the following: Man and woman Men are generally more assertive or brave and make decisions Journal of critical reviews Limited ability It is important to realize that there are limited abilities in decision making in the field of management that are both institutional and personal in nature. Basic Framework for Decision Making Decision making plays an important role because the decisions taken by managers are the result of the final thought that must be carried out by his subordinates or the organization he leads. The manager's decision is very important because it involves all aspects. Mistakes in making decisions can be detrimental to the organization, ranging from image loss to money loss. Decision making is a thought process in solving problems to get the results to be carried out. There are problems that have been resolved and there are also difficult problems, depending on the magnitude of the problem and the extent of it with several factors. The useful and wellknown model as the basic framework of the decision-making process proposed by Herbert A. Simon consists of three stages, namely: Understanding Investigate environmental conditions that require decisions. The raw data obtained is processed and checked for clues that can cause problems. Design Find out, develop and analyze the direction of action that might be used. This contains a process for understanding the problem to produce a solution and testing whether the solution can be implemented. Election Choose a specific course of action from all directions of the existing action. Choices are determined and implemented. Simon's model has to do with information management systems. This relationship is summarized for the three stages of the Simon model: Understanding The investigation process contains the examination of data both in a predetermined way and in a special way. The SIM must provide both methods. The information system must examine all data and submit requests to be tested regarding clear situations according to attention. Both the SIM and the organization must provide a communication channel for clearly identified issues to be addressed to top-level organizations so that the problem can be addressed. Design The SIM must contain a decision model for processing data and initiating alternative solutions. The model must help analyze alternatives. Selection SIM becomes most effective if the design results are presented in a form of decision. When the selection has been made, the role of the SIM is changed to data collection for later feedback and assessment. Decision Making Models Some organizations can implement or adopt the following 321 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 322 DECISION MAKING AND MANAGEMENT INFORMATION SYSTEMS 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. b. c. d. Decision making under certain conditions Decision making in risk conditions Decision making in uncertain conditions 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 323 DECISION MAKING AND MANAGEMENT INFORMATION SYSTEMS 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 8. 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: 10. 1. 2. 3. 4. 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