On Tuesday, July 9, 2024, the Faculty of Economics and Business at Trisakti University held an Open Doctoral Promotion Session in the field of Economics with a concentration in Accounting at Campus A, Hendriawan Sie Building (S), 8th floor. In this event, Dr. Meyliana, S.E., M.Si. Ak., CA., CSRS. was declared to have passed as a doctor with a “Very Satisfactory” predicate, becoming the 134th graduate of this doctoral program.

The dissertation titled “The Role of Bottom-Up Budgeting Approach as a moderation in the relationship between Levers of Control, Information Systems, and Learning Agility on Managerial Performance.”

The session was chaired by Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), Prof. Dr. Etty Murwaningsari, Ak., MM., CA as a secretary, with the promoter Prof. Dr. Khomsiyah, Ak., M.M., CA.and co-promoter Dr. Vinola Herawaty, S.E., M.Si., Ak., CA. The examination team consisted of Dr. Yvonne Augustine, Ak., MM., CMA., CA.; Dr. Regina J. Arsjah, Ak., M.Si., CA.; Dr. Agus Bandiyono, S.E., M.Si.; and Prof. Dr. Istianingsih, S.E., M.S., Ak.

Novelty: This research adds the dimensions of collaboration, communication quality and data analytics to the information system success model by DeLone & McLean (2003), which is only measured by three dimensions, namely system quality, information quality and service quality. The addition of these dimensions aims to enable organizations to proactively consider the needs of internal parties to explore the potential of information systems in various internal company functions.

The research results: show that levers of control, information systems, and learning agility have a positive effect on the company’s managerial performance. Likewise, bottom-up budgeting control has succeeded in strengthening the relationship between levers of control and managerial performance. However, the results of the interaction between bottom-up budgeting control failed in moderating the relationship between information systems and learning agility on managerial performance.

With this achievement, Dr. Meyliana is expected to make a significant contribution in the field of management accounting and help companies, especially banking, in improving their managerial performance through exploring the potential functions of information systems that have been proposed in her research.