Decision Making and Management Information Systems

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 [email protected] 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.

INTRODUCTION Long before the advent of computer technology, management efficiently and effectively. This much information is not entirely information systems (MIS) had been used by leaders of possible to be accommodated by management. For that we need organizations or companies in decision making efforts. However, a system that can support the needs of management in the decision-making process that was carried out at that time managing a company/organization. With a good information was very simple, everything was still going on manually because system, it is expected that there will be no irregularities in the all data was still stored in various sheets of archives. Where if company/organization. In addition, a good system will also the leader needs a variety of information in the archives to be encourage high productivity and contribute to the achievement used as decision making, it is very difficult to find it. Storage of of organizational goals. archives is very ineffective, so to find it also takes a long time. In addition, the possibility of the ineffectiveness of the storage Decision making (desicion making) is to assess and make method makes some archives that have been stored damaged or choices. This decision was taken after going through several not maintained. calculations and alternative considerations. One of them is through Management Information Systems. Therefore I raised The process of searching at that time where computer the title of the paper "SIM-based Decision Making" to find out technology has not been found. With the advent of computer the extent to which a SIM can influence the decision making. technology today it has changed everything. Various archives and documents that were previously stored manually, now LITERATURE REVIEW everything is stored digitally. All documents stored digitally are Decision Making effective and efficient storage. Where all the archives and Decision making is to assess and make choices. This decision documents can be stored neatly in a computer system and if was taken after going through several calculations and needed in the search easier because only by searching for the file alternative considerations. Before the choice is made, there are name, the required archive will be displayed. several stages that may be passed by the decision maker. This stage may include identification of the main problems, Management information systems have a very important role in developing alternatives to be chosen and arriving at the best an organization because it greatly influences the back and forth decision making. In general, the notion of decision making has of an organization. Every organization, both large and small, been advanced by many experts, including: must have different information systems, depending on the needs and problems that occur in that organization. Today, the G. R. Terry: application of SIM in an organization will definitely involve the Stating that decision making is based on certain criteria based use of computers to help process existing data to become the on two or more possible alternatives. information needed. Claude S. Goerge, Jr: Information is the main requirement of management in order to Said the decision making process was carried out by most carry out the functions that are collected to it. There is no managers in the form of an awareness, thought activity that denying that the success of management is greatly influenced included consideration, evaluation and selection among a and depends on the accuracy of the information presented in the number of alternatives. form of reports, where the report must provide optimum benefits and not be misleading for those in need. Horold and Cyril ODonnell: Management needs a lot of information in order to work 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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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 models: Decision Making Criteria The criterion for choosing alternatives in the normative model is Rational Model maximization (profit, usefulness, expected value, etc.). This This model is used if the level of ambiguity or conflicting goals objective, if expressed in quantitative form, is called an objective and the level of technical uncertainty is low. Choices are function for a decision. In the classical economic model, rational facilitated by program performance (March, simon, 1992) and human beings are considered to maximize their usefulness. operational standards (cyert, 1992, march, 1976) which are These uses are defined as the nature of results that gives arranged according to decision rules and routines that have pleasure or avoids trouble For a company, usefulness is usually been studied by an educational organization or institution. seen as profit, but this can also be in the form of sales, for the market, and so on. Political Model An alternative view of the criteria for decision making is When goals are contested by various interest groups and high satisfaction. This view stems from a descriptive behavior model technical certainty within the group, the decision of the action is which states an investigation to get it. They are not entirely the result of bargaining between the groups pursuing their rational or careful in their investigations or research. They interests and the manipulation of available influence simplify factors that must be considered. instruments. The scale of measurement of decision making Anarchy Model In essence decision making is seen as a process in an effort to This model is used if the level of ambiguity or conflicting goals find a way out of a problem or problem. The term process and the level of technical uncertainty are high (March and Olsen, implies the existence of a series or regular stages towards a 1992). predetermined goal, namely the resolution of a problem. Quantitative benchmarks on benefits and costs aim to facilitate Process model the comparison between the effectiveness of various alternative This model is used if the level of ambiguity or conflicting goals is ways of cultivating in decision situations. Here the values and low, while the technical uncertainty is high (Mintzberg, levels of measurement are clearly numeric or quantitative. These Raisinghani and Theoret, 1996). 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. Decision Making Process The decision making process has several stages: Nominal Scale Stage 1: Understanding and Formulating Problems. Managers Nominal Scale is a measurement with a very low level. Here an often face the fact that real problems are difficult to surface or object is classified with symbols or numbers that are qualitative often just identify the problem, not the underlying cause. and quantitative. These symbols or numbers are used to give the Managers can identify cooking in several ways. First, managers identity of a certain group. For example, a motorized vehicle systematically test cause-effect relationships. Both managers number plate is also a nominal scale because the numbers and look for deviations or changes from the non-formal. letters on the vehicle explain where the relevant vehicle is Stage 2: Relevant Data Collection and Analysis. After the registered. Decision making on a nominal scale is rather difficult manager finds and formulates the problem, the manager must because this scale does not show a level of value from a number decide on the next steps. The manager must first determine of alternative decisions. This scale only shows differences what data is needed to make the right decision and then get the between groups. information. Nominal scales are used to select alternative results that are the Stage 3: Developing Alternatives. The tendency to accept the closest or most meaningful relationship to the intended target. first feasible alternative decision often prevents managers from achieving the best solution to the manager's problem. The DISCUSSION development of a number of alternatives allows managers to Management accounting systems produce information for reject the tendency to make decisions too quickly and make internal users, such as managers, executives, and workers. effective decisions. The manager must choose an alternative that Specifically, management accounting identifies, collects, is good enough, even if it is not perfect or ideal. measures, classifies, and reports information that is useful for Stage 4: Evaluation of Alternatives. After the manager develops a internal users in planning, controlling, and making decisions. In set of alternatives, the manager must evaluate a set of producing information, the management accounting system alternatives, the manager must evaluate to assess the includes a series of management processes, including (Hansen, effectiveness of each alternative. 2009: 7). Stage 5: Selection of the Best Alternatives. Decision making is the result of evaluating various alternatives. The alternative The value of information related to the decision. Where the chosen will be based on the amount of information for the support of the management information system for decision manager and the imperfections of the manager's policy. making in an organization can be described according to three Stage 6: Decision Implementation. After the best alternative is stages, the decision making process, namely understanding, chosen, managers must make plans to overcome various design, and selection. SIM support usually involves processing, problems and problems that might be encountered in the computer or non-computer files. At the stage of understanding implementation of the decision. In this case, managers need to the relationship with the SIM is the investigation process which pay attention to various risks and uncertainties as a includes checking the data both in a predetermined way and in a consequence of making a decision. In addition, at the stage of special way. The SIM must provide both methods. The implementing a manager's decision it is also necessary to Information System itself must examine all data and submit establish procedures for periodic progress reports and prepare requests to be tested regarding situations that clearly require corrective actions when new problems arise in decision making, attention. Both the SIM and the organization must provide a and to design early warnings to deal with various possibilities. communication channel for issues known clearly to be conveyed Stage 7: Evaluation of Results. Decision. Implementation of to top-level organizations so that these problems can be decisions must always be monitored. Managers must evaluate addressed. whether the implementation is carried out smoothly and the It is also necessary at this stage to determine the possibilities. decision produces the desired results. 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 involve the use of computers to help process existing data to decision models to be processed based on available data and become the information needed. The right information, fast and initiate alternative solutions. The available models must help accurate will make an organization grow rapidly. The larger an analyze alternatives. The SIM support consists of statistical organization, the more complex the management of information software and other modeling software. This involves structured systems, because the data that is processed becomes more and approach, model manipulation, and a database retrieval system. more varied. At the election stage, MIS becomes most effective when the results of the planning are presented in a form that encourages The benefits of Management Information Systems are as follows: decision making. If an election has been made, the role of the 1. The SIM provides support in gathering information or SIM will change to data collection for later feedback and designing an alternative set of actions, deciding to choose the assessment. best action from the available alternatives and implementing SIM support at the selection stage is to choose a variety of the choices and monitoring the results of the activities. decision models to conduct a sensitivity analysis (sensitivity 2. Management information systems can be used effectively to analysis) and determine the selection procedure. SIM support support every level of decision making process and can also for decision making consists of a complete database, database be used to obtain and store information relating to standard retrieval capabilities, statistical and other analytic software, and problems and the current situation. a basic model that contains decision making software. This 3. The SIM is also very helpful for releasing decisions in action means that if there is no choice or decision, information and overseeing actions as well as providing feedback related becomes unnecessary. Decisions can range from simple, to the results. recurring decisions to long-term strategic decisions. While the parameters to measure the value of an information according to Decision Making in Management Information Systems Wahyono (2003), are determined from two main things, namely Decision making is the process of identifying and selecting a set the benefits (benefits) and costs (cost). of actions to solve a particular problem. There are three stages or steps in making decisions in relation to management An information is said to be valuable if its benefits are more information systems, namely: effective than the costs of obtaining it and most of the information cannot be precisely estimated in terms of profit by a Intelligence (understanding) unit of money, but the value of its effectiveness can be estimated. The investigation process contains the examination of data both It can also be said that measuring the value of an information in a predetermined way and in a special way. The SIM must would be more appropriate if it uses cost effectiveness or cost provide an information system that examines all data and benefit analysis. submits requests to be tested regarding situations that clearly require attention, both the SIM and the organization must Types of Decision Making provide a communication channel for clearly identified issues to The types of decisions can be arranged based on various points be conveyed to top-level organizations so that the problem can of view and broadly known three types of decisions, namely: be addressed.

Decisions based on importance Design In general, an institution including an educational institution has SIM must contain a decision model to process data and initiate a management hierarchy. The hierarchy is divided into three alternative solutions, the model must help analyze alternatives. levels, namely top management, middle management and lower level management. Top level management deals with strategic Choice planning (Strategic Planning). Middle level management handles The MIS becomes most effective when the results of the design oversight issues and is more administrative in nature. The are presented in a form that encourages decision making when lowest level management is operational management, related to an election has been made, the role of the MIS changes to data the activities of daily operations. collection for later feedback and assessment. The steps in solving problems in the decision making process Decisions based on Regulitas include: Decisions put forward by Simon (19950 are divided into programmed decisions and non-programmable decisions. Situation investigation Programmed decisions, these decisions are routine and The problem solving process starts when the problem has been repetitive by means of countermeasures that have been identified determined to solve problems through procedures, rules and policies. There are 3 important aspects in a situation investigation Decision is not programmed, this decision is not routine and is namely: used to solve problems that are not structured. · Formulation of the problem · Identification of decision objectives Decisions based on the environment · Diagnosis of the cause This decision is divided into the following four groups: b. Develop alternatives. a. Decision making under certain conditions c. Evaluate alternatives and choose the best b. Decision making in risk conditions The criteria for measuring effectiveness are: c. Decision making in uncertain conditions · Is the alternative realistic in relation to the goals and resources d. Decision making in conflict conditions available in the organization. · How well the alternative will help solve the problem. Management Information Systems have a very important role in d. Implement and monitor decisions an organization. Because it is very influential on the back and Some types of decisions that result from managers are as forth of an organization. Every organization, both large and follows: small, must have different information systems, depending on ü Programmed decisions the needs and problems that occur in that organization. Programmed decisions are decisions made based on certain Today, the application of SIM in an organization will definitely customs, rules or procedures. ü The decision is not programmed

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