The purpose of this study was to determine the impact of Business Strategy on quality of management accounting system. The unit of analysis in this study is the manager of a State-Owned Enterprise in Indonesia. The results of the study indicate that the quality of the management accounting system is influenced by Business Strategy. The quality of the management accounting system can change because of the business strategy. The application of optimal business strategies shapes the organization

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... use a quality management accounting system. A quality management accounting system is formed by a good business strategy. In the face of business competition and working with business partners, it emphasizes increasing the competitive position of products and services produced by companies in a particular industry or market segment to achieve company goals. Contribution/ Originality: This study contributes to the existing literature by determining the impact of business strategy on management accounting system. Hall (2011) explained that an information must be marked by direct influence on the user. Because information people in the organization can decide whether to do or not take certain actions (Hall, 2011; Susanto, 2009 ). Accounting information is the result of an accounting process that includes the process of recording, grouping, and summarizing financial data of certain entities (Kieso, 2012). Wikinson, Cerullo, Rival, and Wong-On-Wing (2008) and Susanto (2008) as a whole state the same thing that accounting information is the output of the accounting process. In general, accounting information is presented in the form of financial statements (Kieso, 2012) or annual reports. Useful or quality accounting information is accounting information that fits (fit) with the needs of information users (Wang & Strong, 1996) , or accounting information that can direct users to expected actions (Hall, 2011), or accounting information that have characteristics, quality attributes that make accounting information valuable to the wearer (O'Brien, 1996) . Quality accounting information is useful to assist information users in making useful decisions (Gelinas, Oram, & Wriggins, 1990) . Conversely, if accounting information is not quality, the accounting information becomes useless (Kieso, 2012). Without quality, information will lose its use (Hertati, 2015a). Thus, according to Huang, Lee, and Wang (1999) , inadequate accounting information can direct users of information to make decisions wrong and ultimately lead to losses. Hertatip, Zarkasyih, Suharman, and Umar (2019) and Susanto (2008) states that the collection of sub-subsystems that are interconnected with each other and work together harmoniously to process financial data into financial information needed by management in the decision making process is called an accounting information system. According to Drury (2012) accounting information system is a collection of data and processing procedures that produce information needed by the user. Whereas according to Don, Maryanne, and Mowen (1995) accounting information system is a system consisting of computer parts and manuals that are interconnected to carry out the process of collecting, recording, summarizing, and analyzing, and processing data to produce output information to the user. As for James (2016) specifically states that the fundamental purpose of accounting information systems is to present accounting information to external parties, management and parties to operational personnel (Susanto, 2016a). So, the essence of accounting information systems is collecting raw data, then processing and then presented in the form of accounting information that is useful for information users (Bagranof, Mark, Simkin, & Carolyn, 2010; Kieso, 2012). Delone and McLean (2003) states that management accounting systems provide managers with high-quality information that is relevant to making effective and efficient decisions to achieve organizational goals or objectives. Quality management accounting systems have characteristics, Adaptability, Availability, Reliability, Response time, capability. In fact, many management accounting systems are not adaptable, Availability, not Reliability, not Response time, not capability. As happened by Pelindo II revealed by Richard (2014) stating that it has not been able to adapt to the management accounting system that occurs in container port shipping services and cargo with IT systems that are not comparable to high logistics costs and goods shipped cannot be monitored where it has arrived so that it affects the data process in decision making. The problem of a non-quality management accounting system is also not related to Availability of a management accounting system that is unable to adapt to changes in environmental conditions. As happened in the management accounting system used by Perum Peruri, one of the BUMN accounts payable processing system personnel is not done well so that the recording of inaccurate data is feared wrong in decision making (IHPS I, 2016) . The problem of a quality management accounting system is also difficult for Reliability. This is a problem related to the difficulty in accessing the management accounting system that occurred in BPJS Health, one of the BUMN in Medan, as said by Sitompul (2016) as the head of the quality control team, said that BPJS health referrals were complicated because the referral system was still manual and not Response time so that consumers feel complicated. The problem of a quality management accounting system is also not related to capability. happened in BUMN related to the summary report on the results of the BPK (2016a) revealing that the main problems were non-compliance with statutory provisions on BUMN operations against 19 audit objects at 21 BUMN, including PT PGN (Persero) Tbk, PT Waskita Karya (Persero) Tbk, PT Perkebunan Nusantara XIII, PT Danareksa (Persero) Tbk, and PT Sarana