摘要：This study investigates the importance of management accounting systems (MAS) and interactive
budget use at middle to lower level employees in the public service administration. The study tries
to understand the effect of interactive budget use on the interrelationship between MAS information
and job performance. The study sends a questionnaire to each potential participant of 40 public
administration offices located at West Java Province of Indonesia. Out of 120 distributed, the study
obtains 78 usable data and analyses using Path-Analysis. The study finds that MAS information
improved interactive budget use. Both variables of MAS information and interactive budget use
significantly boost the job performance. However, interactive budget use did not moderate in the
relationship between MAS information and job performance. The study implies that director/chairman
and managers can open communication channels to subordinate to increase MAS information
which leads to the improvement interactive budget use in order to generate excellent performance.
This study confirms that MAS information should increase the implementation of interactive
budget use to leverage the administration service and civil services in gaining competitive advantage.
The study investigates the importance of MAS information and interactive budget use at
middle to lower level employees in public service administration office.
