Abstract
The purpose of this study was to determine the impact of Business Strategy on quality of management accounting system. The unit of analysis in this study is the manager of a State-Owned Enterprise in Indonesia. The results of the study indicate that the quality of the management accounting system is influenced by Business Strategy. The quality of the management accounting system can change because of the business strategy. The application of optimal business strategies shapes the organization to use a quality management accounting system. A quality management accounting system is formed by a good business strategy. In the face of business competition and working with business partners, it emphasizes increasing the competitive position of products and services produced by companies in a particular industry or market segment to achieve company goals.