PENGARUH PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN DAN KEPRIBADIAN WIRAUSAHA TERHADAP KINERJA MANAJERIAL(Studi Empiris UKM basis Ekraf di Palembang)

ABSTRACT The objective of this research is to show the effect of Management Accounting Information usage is focused on the frequency issuance of formal and informal report,quality of management accounting information and entrepreneurial personality toward the managerial performance. The theory used in this research is Contigensi theory and Attribution Theory. The population of this research is owner or manager who works in Small Medium Enterprises based on ecraf (creative economy) in Palembang city, whereas the sample is owner or manager working in Coffeeshop;cafe with total of 43 respondents. Data analysis technique used is multivariate regression, which to know the influence of independent variable to dependent variable. The result of the research shows that the frequency issuance of formal and informal report, quality of management accounting information does not affect toward the managerial performance, while the entrepreneurial personality has an effect on the managerial performance. Keywords: Formal report frequency, non formal report frequency, quality of management accountant information,managerial performance, creative economy