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The results showed that the Accounting Information Systems Management is broadscope, timeliness, integrated, and the aggregate effect on Managerial Performance is measured using an instrument of self-rating which is reflected in four indicators, namely increased revenue, cost savings, improved customer satisfaction and increased asset utilization. To analyze the data, this study uses analysis of Structural Equation Modeling (SEM) approach Partial Least Square (PLS).In data processing using software Warp PLS. This study uses analysis of causal relationships, that is how one variable affects changes in other variables. Integrated information reflects the lack of coordination between segments of one and the other subunits within the organization. Dimensions aggregate is a summary of information by function, time periods, and the decision model.

Timeliness dimension has two sub dimensions, namely the frequency of reporting and speed of reporting. Information management accounting system that is broad scope is information that attention focus, quantification, and time horizon. Information reliable accounting system according Chenhall and Morris (1986) is one that has the characteristics of broad scope, timeliness, aggregation and integration. SMEs need information systems that are reliable and competent entrepreneurial personality that will have an impact on managerial performance.

SME, SIAM characteristics, Managerial Performance Abstract Fakultas Ekonomi Universitas Negeri Surabaya

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