Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia

2018 ◽  
Vol 19 (3) ◽  
pp. 556-571 ◽  
Author(s):  
Ilham Hidayah Napitupulu
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Structural Equation ◽  
Management Accounting ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Information System ◽  
Study Results

Management accounting information system (MAIS) is an integral part of an organizational structure. MAIS refers to the normative, but when MAIS is implemented, it has unintended or unforeseen consequences, this is because, in the context of social organization and socially too, it is not been well understood by users. To avoid the user’s misunderstanding which gives the effect on the quality of MAIS, organizational culture can connect these problems. This study was conducted at the state-owned enterprises (SOEs) in Indonesia. Data analysis of study used structural equation model (SEM) with the approach of partial least square (PLS). The study results found that organizational culture affects the quality of MAIS. The results also found that the dimensions and indicators that are used to build the study model showed strong value, which means that the dimensions and indicators reflect the organizational culture and the quality of MAIS in SOEs in Indonesia.

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 Prediction Model Kualitas Aplikasi Sistem Informasi Pembayaran Tiket (E-Ticket) Yang Dipengaruhi Oleh Budaya Organisasi Serta Dampaknya Terhadap Kualitas Informasi Akuntansi Untuk Pengambilan Keputusan

2020 ◽  
Vol 5 (1) ◽  
pp. 46-60
Author(s):  
Lilis Puspitawati ◽  
Novi Indriani Siti Nurshalihat
Keyword(s):  
Decision Making ◽  
Information System ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Accounting Information System ◽  
Verification Methods ◽  
Quality Of Accounting Information

The success of the Accounting Information System in producing quality information is the culture of the organization. Accounting Information Systems play an important role in an organization for the achievement of organizational goals that are effective and efficient. The existence of an accounting information system in an organization is nothing but to be able to produce useful information for its users in the decision making process. To be able to produce quality accounting information, we need a reliable accounting information system in processing data and transactions so that the information generated can be useful in decision making. The method used in this research is descriptive and verification methods. Observation Unit conducted at PT. Kereta Api Indonesia (Persero) Bandung City with its analysis unit are employees in the accounting sub-division 20 people and the system 20 people. The statistical test used is the calculation of Structural Equation Modeling (SEM) with a variance-based analysis of Partial Least Square (PLS) and hypothesis testing using the help of the Smart PLS 3.0 application. Based on the research conducted it can be seen that (1) Organizational culture significantly influences the quality of accounting information system (2) the quality of accounting information system significantly influences the quality of accounting information.

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.

THE FACTORS EFFECT ON THE QUALITY OF FINANCIAL STATEMENTS

2021 ◽  
Vol 26 (3) ◽  
pp. 237-248
Author(s):  
Inneke Agustina ◽  
Emmy Indrayani
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Information System ◽  
Internal Control System

Indications of fraud or errors in financial statements cause the information presented to be unreliable, irrelevant, incomparable, and inapplicable. Unqualifiedfinancial statements cannot be used by various parties, especially in corporate decision-making. The quality of financial statements can be created through the application of information technology and internal controls which are effective and efficient. This study aims to analyze how the effect of the accounting information system and internal control system in the Indonesian Television PublicBroadcasting Institute (LPP TVRI). The independent variables used are the Accounting Information System and the Internal Control System. Meanwhile, the dependent variable used is the Quality of Financial Statements. The data were obtained using a questionnaire and analyzed using the Partial Least Square (PLS)method. The sample used in this study was 36 employees who work in the Budget, Accounting and Taxation, and Internal Audit, divisions. The results of this study indicate that the accounting information system has a significant effect on the quality of financial statements. Meanwhile, the internal control system has no significant effect on the quality of financial statements.

scholarly journals The Determinant of Sharia Banking Performance through Financing to Deposit Ratio as Moderator

2021 ◽  
Vol 5 (2) ◽  
pp. 155
Author(s):  
Ervina Rahmadila ◽  
Slamet Haryono
Keyword(s):  
Information System ◽  
Panel Data ◽  
Accounting Information ◽  
Least Square Method ◽  
Financial Statements ◽  
Least Square ◽  
Accounting Information System

The most concern for investors in both bank and non-bank institutions is the quality of the accounting information provided. Financial statements are considered important because they can determine decisions for each investor. Supporting performance in this era of globalization is accounting information system. Sharia banking's good performance is supported by several factors including capital or operational ratios such as CAR, BOPO, and NPF. This study used pooled least square method with panel data in the period 2010 to 2018. The results showed that together the results showed that the variables NPF, CAR, BOPO have a positive and insignificant influence on ROA. 

scholarly journals Transformational Leadership Directly and Indirectly Effect on Nurse Performance: Organizational Cultural as Intervening Variables

2019 ◽  
Vol 4 (1) ◽  
pp. 1-10
Author(s):  
Nur Hidayah ◽  
Eva Nur Fadila
Keyword(s):  
Transformational Leadership ◽  
Organizational Culture ◽  
Structural Equation ◽  
Work Motivation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Hospital Data ◽  
Cross Sectional ◽  
Study Results

A nurse performance greatly determines the quality of health services in a hospital. The purpose of this study was to prove the influence of transformational leadership on nurse performances, both directly and indirectly through organizational culture and work motivation. The research method used was a quantitative approach with cross-sectional design. The number of samples consisted of 86 nurses in a private hospital. Data collection used a questionnaire. Data analysis techniques used Partial Least Square Structural Equation Modeling (PLS-SEM). Research results shew that transformational leadership had a positive and significant effect on nurse performance both directly and indirectly through organizational culture and work motivation). The study results have shown that Transformational Leadership is effect on Organizational Culture. Transformational Leadership is effect on Work Motivation. Transformational Leadership, Organizational Culture, and Work Motivation are effect on Nurses Performance. Organizational culture mediated the effect of the transformational leadership on performance.

scholarly journals Analysis of organizational commitment in determining the success of Accounting Information Systems (AIS) in the banking sector

2021 ◽  
Vol 11 (1) ◽  
pp. 9
Author(s):  
Ita Salsalina Lingga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Commitment ◽  
Banking Sector ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regional Development Banks

This study aims to examine the effect of organizational commitment on the success of accounting information systems (AIS). The unit of analysis in this study was Regional Development Banks (Indonesian: Bank Pembangunan Daerah / BPD) throughout Indonesia. Data collected by using a questionnaire. The respondents were BPD employees as the AIS users. The total research sample used was 275, while the questionnaire return rate was 64% (176). The data were processed and analyzed using the Partial Least Square SEM method. The results proved that organizational commitment has no effect on the success of accounting information system. In general, BPD employees’ commitment to the organization is at the “adequate” level, which means that they are not fully committed to supporting the success of the accounting information system. The results of this study do not support the theory and results of previous studies which state that organizational commitment affects the success of the accounting information systems.

scholarly journals The Factors That Influence the Success of the Accounting Information System Implementation in Privates Universities in Bali

2018 ◽  
Vol 5 (10) ◽  
pp. 5008-5016
Author(s):  
I Dewa A.A Tantri Pramawati ◽  
Dodik Ariyanto
Keyword(s):  
Information System ◽  
Percent Level ◽  
Accounting Information ◽  
Private Universities ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
System Quality ◽  
System Implementation ◽  
Accounting Information System

This research has a purpose to examine the factors that influence the success of the accounting information system implementation in private universities (PU) in Bali. This is to measure the extent of success of the accounting software or application in terms of their usage in 8 PU in Bali. The data based on the source is primary data, collected using questionnaires which were directly distributed to the respondents. The sample were selected using the purposive sampling technique. The total research respondents are 55 people. The data analysis technique used is the Partial Least Square (PLS) with the help of the SmarPLS 3.0. program at a 5 percent level of significance. The research results state that system quality, information quality and the importance of the system have an influence on the usage and satisfaction of AIS users. In this research, the empirical evidence attained showed that system usage and system satisfaction have an influence on the net benefit gained by the private universities in Bali.

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