The main objective of this research is to analyze the effect of the Digital Accounting System (DAS) on the decision-making quality in the Indonesian manufacturing sector. This study focuses on the manufacturing industry specifically located in Jakarta and Surabaya, which are the largest cities and centers of economic activity in Indonesia, as samples with 2 employees from each company. There are a total of 8 hypotheses and 5 variables in this research. Those 5 variables are data quality and system quality as the independent variables, information quality as the mediating variable, decision-making quality as the dependent variable, and analytical decision-making culture as the moderating variable. Data will be analyzed using the SmartPLS program, employing structural equation modeling (SEM).