This study aims to determine empirical evidence of the influence of the characteristics of management accounting information systems on managerial performance moderated of accounting information systems. This study found that digital skills and aggregation have a higher influence on managerial performance than the effect of boardscope, timelines, aggregation, and integration. The population in this study were leaders and staff of state-owned enterprises that were limited liability companies in West Java. The number of samples used was seventytwo. The expected benefit is to provide input to the company as a material for consideration in designing a company’s management accounting system tailored to business strategy, which has an impact on improving managerial performance.

The purpose of this study is to obtain empirical evidence of knowledge sharing activities in the organization of regional supreme product manager, as well as looking for factors that influenced it. The research method used was qualitative descriptive at sub-districts in Bandung, with sample of agencies, entrepreneurs, and related institutions. The ability to transform knowledge from supreme product managers and agencies to managers of products that had not become a supreme was yet optimal. It is because of the area that was not possible and its supreme product managers who did not want to share their knowledge to another products managers that had not become supreme because they fear of being competed. Nevertheless, government agencies had always understood the need for other knowledge to facilitate routine improvements of product managers that had not become supreme, such as supreme product standardization training, and requirements that must be met to become supreme product.