scholarly journals Analysis of Accounting Information System Using Hot Fit Model Method in Indonesia Islamic Micro Financial Institutions

2019 ◽  
Vol 5 (2) ◽  
pp. 1
Author(s):  
Chaidir Iswanaji
Keyword(s):  
Information System ◽  
Financial Institutions ◽  
Accounting Information ◽  
Mobile Banking ◽  
Microfinance Institutions ◽  
Quality Of Reporting ◽  
Accounting Information Systems ◽  
Remote Areas ◽  
Islamic Microfinance

Financial institutions need to provide technology-based services that facilitate access to information for communities in remote areas. This research aims first, reviewing the use of mobile banking in improving the quality of reporting and expanding the reach of financial services; second, the practice of utilizing mobile banking for Islamic microfinance institutions in Indonesia; third, evaluating the implementation of the Islamic microfinance information system in Indonesia. The research method used in this study is descriptive quantitative, with a sample of 100 accountants. Descriptive analysis was aided by SPSS 21.0 software for Windows. The results of this study indicate that; first, Mobile banking is the right mechanism to improve the quality of reporting and make the services of Islamic microfinance institutions accessible to the poor in remote areas of Indonesia. Second, the practice of utilizing accounting information systems in Islamic microfinance institutions is already good. Third, Overall, the application of accounting information systems at Islamic microfinance institutions in Indonesia can have a positive effect on improving the services of Islamic microfinance institutions both individually accountants and organizations.

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

scholarly journals Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN

2021 ◽  
Vol 26 (3) ◽  
pp. 465
Author(s):  
Lilis Puspitawati, Hilmi, Popy Gurning, Nanang Suryana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Structure ◽  
Accounting Information ◽  
Statistical Testing ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

The quality of the financial aplication is highly dependent on the organizational environment in which the information system is used. This concept is in line with the facts found in the field that until now the quality of accounting information system applications used by various companies is still relatively low because they often experience errors and are not well integrated which have an impact on the low quality of accounting information. This study aims to determine whether organizational environmental factors in this case represented by organizational structure and culture still have an influence on the quality of accounting information systems. This research uses descriptive verification method. The sample size in this study was 30 employees of operational units who use accounting information system applications at state-owned banks with branch offices in Bandung, this study uses primary data collected by distributing questionnaires. Statistical testing used is PLS SEM and hypothesis testing using PLS 3.0 smart software. The results of this study indicate that there is consistency with the results of previous studies that the increasing implementation of organizational culture has an impact on increasing the quality of accounting information systems, and the more effective organizational structure has an impact on the quality of accounting information systems.

scholarly journals Application of The Accounting Information System as A Conductive Climate Enhancement to Develop MSME in Bungah District

2020 ◽  
Vol 9 (1) ◽  
pp. 41
Author(s):  
Kurnia Cahya Lestari ◽  
Moh. Ririn Rosyidi
Keyword(s):  
Information System ◽  
Financial Institutions ◽  
System Application ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Financial Transactions

<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>This study aims to evaluate the application of Accounting Information Systems that have been used by UD. ModeX, MSME in Bungah District so that MSMEs can produce as financial statements. Good financial statements help MMSME to propose additional funds for developing the business to financial institutions, consideration in making decisions so that MSMEs businesses work effectively and efficiently. The study was conducted by direct interviews with the owner, specialized staff, and the cashier at UD. ModeX. The results of the research, by applying the Accounting Information System application are facilitating the recording of financial transactions, seeing the stock of goods quickly and accurately. Moreover, from the accounting information formed a financial report,  MSMEs has a financial statement to use for the various business benefit of the MSME.</p><p class="JurnalASSETSABSTRAK"><em>ABSTRAK</em><em></em></p><p><em>Penelitian ini bertujuan untuk mengevaluasi penerapan aplikasi Sistem Informasi Akuntansi yang telah digunakan oleh UD. ModeX, UMKM yang berada di Kecamatan Bungah agar dapat digunakan sebagai penyusunan laporan keuangan. Penyusunan laporan keungan yang baik membantu UMKM dalam mengajukan permodalan kepada lembaga keuangan, pertimbangan dalam pengambilan keputusan sehingga bisnis UMKM berjalan secara efektif dan efesien. Penelitian dilakukan dengan wawancara langsung kepada owner, staff khusus, dan bagian kasir pada UD. ModeX. Hasil dari wawancara tersebut yaitu dengan menerapkan aplikasi Sistem Informasi Akuntansi dapat mempermudah pencatatan transaksi keuangan, melihat stok barang secara cepat dan akurat, dan dari informasi akuntansi  tersebut terbentuk suatu  laporan keuangan yang dapat digunakan untuk berbagai kepentingan kelancaran bisnis UMKM tersebut.</em></p>

scholarly journals Financial and Social Performances of Islamic Microfinance Service Provider With Mobile Banking

2019 ◽  
Vol 10 (5) ◽  
pp. 181
Author(s):  
Afifa Malina Amran ◽  
Intan Salwani Mohamed ◽  
Sharifah Norzehan Syed Yusuf ◽  
Nabilah Rozzani
Keyword(s):  
Social Performance ◽  
Accounting Information ◽  
Standard Of Living ◽  
Mobile Banking ◽  
Microfinance Institutions ◽  
Accounting Information System ◽  
Qualitative Approaches ◽  
Islamic Financial Institutions ◽  
Microfinance Institution ◽  
Islamic Microfinance

In Malaysia, Islamic microfinance institutions (IMFIs) are part of Islamic financial institutions and have been established to provide Islamic microfinance products (interest free loans). Their aim is to promote trade activities among Islamic microfinance recipients in improving their standard of living. Information and data gathered can be used as evidence to prove that Islamic microfinance has traits that provide a support system for the poorest of the poor. This study hence intends to investigate the application of technology by Islamic microfinance institutions within a context of its accounting information system through the usage of mobile banking. This study is conducted using qualitative approaches via interviews to obtain in depth understanding of mobile banking usage at an Islamic microfinance institution. Financial data, as well as data on the total number of loan recipients (sahabats) is referred by the study in investigating another aspect of social performance in terms of vicegerency and accountability of the IMFI. Extensive application of vicegerency concept in explaining the findings is parallel to Shari'ah Foundation for Accountants in outlining characteristics of Muslim accountants in preventing them from doing prohibited actions.

scholarly journals ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0

2021 ◽  
Vol 5 (4) ◽  
Author(s):  
Rapina Rapina Rapina ◽  
Hanny Hanny ◽  
Nunuy Nur Afiah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Accounting Information ◽  
Personality Characteristics ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Independent Variables ◽  
Quality Of Accounting Information

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.

scholarly journals Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

2020 ◽  
Vol 9 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Vu Thi Thanh Binh ◽  
Nhat-Minh Tran ◽  
Do Minh Thanh ◽  
Nguyen Thi Hong Nga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Path Analysis ◽  
Information Quality ◽  
Accounting Information ◽  
System Quality ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.

scholarly journals Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

TRIKONOMIKA ◽  
2013 ◽  
Vol 12 (2) ◽  
pp. 201
Author(s):  
Rukmi Juwita
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Statements ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The City

The purpose of this study to determine and analyze (1) influence the implementation of government accounting standards and implementation of accounting information system partially on the quality of financial reporting in areas of the city/county in the province of West Java (2) influence the implementation of government accounting standards and implementation of accounting information systems simultaneously on the quality of financial reporting in the area of the city/county in the province of west Java. The results showed that the Pearson correlation test results to variable implementation of government accounting standards and implementation of accounting information systems have a very strong relationship / linked to the quality of financial statements. Results of regresion testing simultaneously with the partial F test and t-test, showed that the implementation of government accounting standards and implementation of accounting information system significantly affect the quality of financial statements.

scholarly journals The Influence of Organizational Culture on The Quality of Management Accounting Information Systems and Its Impact on Managerial Performance

2021 ◽  
Vol 5 (1) ◽  
pp. 156-167
Author(s):  
Uswatun Hasanah ◽  
Dwioctavia Ningrum ◽  
Indri Alya Rahayu
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Survey Method ◽  
Managerial Performance ◽  
Accounting Information System ◽  
Accounting Information Systems

Organizational culture is an important environmental problem for an organization. Managers must understand that culture is an important determinant that affects how well the organization will perform, then. Information systems must be managed based on appropriate methods and methods to strengthen the assumption that the accounting information system implemented by management will affect company performance and that management accounting information systems are not bound by formal criteria that can explain the nature of the input, process, and output. This study aims to determine the effect of organizational culture on the quality of management accounting information systems and its impact on managerial performance. This study uses a causal relationship (cause and effect). The data were collected using a survey method by distributing questionnaires directly to the Bhayangkara Tk Hospital. II Sartika Asih Bandung. The sampling technique was processed using cluster random sampling, amounting to 90 respondents, the data analysis was processed using SEM-PLS using explanatory research. The results obtained indicate that organizational culture has an effect on the quality of the management accounting information system and the quality of the management accounting information system has an effect on managerial performance.

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