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 Performance Of Employees Of Banks With Work Motivation as Moderator

2022 ◽  
Vol 2 (3) ◽  
pp. 165-173
Author(s):  
Ni Kd. Sioaji YAMAWATI ◽  
I Gusti Ayu Ratih Permata DEWI
Keyword(s):  
Information Systems ◽  
Work Motivation ◽  
Employee Performance ◽  
Accounting Information ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Work Affect

This study aims to influence the effectiveness of accounting information systems and work motivation on employee performance. Furthermore, work motivation is a moderator between the effectiveness of accounting information systems and employee performance. This research was conducted at the Rural Bank (BPR) in Gianyar Regency. Retrieval of samples with Purposive Sampling technique. Technical analysis of the data used is using the approach Partial Least Square (PLS). Results of the study show that the effectiveness of the accounting information system and motivation to work affect the performance of employees. Furthermore, work motivation can moderate the effect of the effectiveness of accounting information systems on employee performance.

scholarly journals The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable

2019 ◽  
Vol 4 (3) ◽  
pp. 87-95
Author(s):  
Saribulan Tambunan ◽  
Erlina Erlina ◽  
Azhar Maksum ◽  
Khaira Khaira
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Commitment ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Government

Objective –The purpose of this research is to prove by analysing whether the effectiveness of accounting information systems influence the quality of financial statements by adding organizational commitment as a moderator in the regional apparatus organization in North Sumatra, Indonesia. Methodology/Technique – This research is carried out by surveying and identifying the field directly on the regional apparatus organization (OPD) of the city. field and district deliserdang of 190 respondents as the sample selected in this study. The sampling technique used by surveying the executive of the regional apparatus organization (OPD) selected to be the target population. Findings – Hypothesis testing using the SPSS approach, version 23. The results of the study show regularly variables exogenous namely the effectiveness of accounting information systems directly affects the quality of financial statements and organizational commitment plays a role in strengthening the influence of exogenous accounting information system variables on its endogenous variables. Novelty –This research explores the influence of the government to make the effectiveness of accounting information systems an important factor that is taken into account when preparing financial statements that synergize with the role of organizational commitment. Type of Paper: Empirical Keywords: Accounting Information Systems, Quality of Financial Statements, Organizational Commitment, Effectiveness Reference to this paper should be made as follows: Tambunan, S; Erlina; Maksum, A; Khaira; 2019. The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable, Acc. Fin. Review 4 (3): 87 –95 https://doi.org/10.35609/afr.2019.4.3(4) JEL Classification: M40, M41, M49.

Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)

2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Design Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Research Goal ◽  
Revenue Cycle

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 

scholarly journals SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH

2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Fund Allocation ◽  
Real Picture ◽  
The Village

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.

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 Sistem Informasi Akuntansi Pemesanan dan Pembayaran (Ordering and Billing) Makanan dan Minuman Berbasis Android Pada RM. Ayam Goreng “Padamara” Purbalingga

2019 ◽  
Vol 4 (2) ◽  
pp. 33-38
Author(s):  
Imam Soleh Marifati ◽  
Vadlya Maarif
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Cash Income ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Transaction Process ◽  
Computer Based ◽  
Effectiveness And Efficiency ◽  
Revenue Cycle

Abstract - Ordering and billing transactions of food and beverages in a restaurant business are in the revenue cycle. Transactions in the revenue cycle have an important role for the company because from this transaction the company gets cash income. The use of information technology to support the transaction process can increase the effectiveness of the transaction process. Transactions can be processed quickly and accurately. Restaurant business can use accounting information systems to improve the effectiveness and efficiency of transaction processes in the revenue cycle. A computer-based accounting information system is needed in processing transactions. In this study, the authors developed the application of accounting information systems to process transactions in the revenue cycle for restaurant business activities. This application processes transaction data starting from ordering, payment and making revenue reports from restaurant business activities. Keywords: Order, Billing, Accounting Information System

scholarly journals The Role of Accounting Information System Afflication In Reliability Financial Reporting

2021 ◽  
Vol 2 (1) ◽  
pp. 97-112
Author(s):  
Lesi Hertati ◽  
Otniel Safkaur ◽  
Dwi Yanti ◽  
Irlan Fery ◽  
Peny Cahaya Azwardi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Central Government ◽  
Accounting Information ◽  
Sampling Technique ◽  
City Governments ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Verification Methods

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

scholarly journals PENGARUH PENGAWASAN INTERNAL, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada kantor Kementerian Agama Kab/Kota di Propinsi Banten)

2020 ◽  
Vol 5 (1) ◽  
pp. 57-72
Author(s):  
Enah Unayah
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Accounting Information Systems ◽  
Positive Effect ◽  
And Training

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. Data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.

THE EFFECTS OF COMPETITIVE INTENSITY AND TECHNOLOGY MANAGEMENT ON THE RELATIONSHIP OF ACCOUNTING INFORMATION SYSTEM AND FIRM PERFORMANCE

2021 ◽  
Vol 6 (16) ◽  
pp. 15-35
Author(s):  
Kayhan AHMETOĞULLARI ◽  
Rahmi YÜCEL
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Information Systems ◽  
Technology Management ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Collaborative Technology ◽  
Internal Accounting ◽  
Intensity Of Competition

In today's conditions, where the intensity of the competition is high, the achievement of the desired performance outputs of the companies is closely related to the better understanding of the performance leaders. The aim of this study is to examine the effect of competitive intensity and technology management on firm performance through the accounting information system. The study covers data obtained from 256 SME managers in the West Marmara region. The data obtained were analyzed with the help of exploratory factor and multiple regression analysis. According to the exploratory factor analysis results, the variables were divided into sub-factors and the regression analysis was performed between the sub-components. As a result, the tendency of companies to preventive technology management and the increase in the use of internal and external accounting information systems increase the financial performance of companies in a meaningful and positive way. On the other hand, the increase in the intensity of competition, the use of company protective technology management and internal accounting information systems increases the market performance of the company in a meaningful and positive way. Again, the intensity of competition and the increase in collaborative technology management increase the use of external accounting information systems. Collaborative technology management increases the use of internal accounting information system. Finally, increased competition intensity increases collaborative technology management.

Accounting Information System: A Prevailing Tool for Appraising Firm Performance

2018 ◽  
Vol 2 (2) ◽  
pp. 15-20
Author(s):  
Susan Peter Teru ◽  
Innocent F. Idoko ◽  
Philip Audu
Keyword(s):  
Information System ◽  
Information Systems ◽  
Firm Performance ◽  
Corporate Culture ◽  
Accounting Information ◽  
Secondary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information And Communication ◽  
Effective Decision Making

The advancement in technology has enabled companies to generate and use accounting information system.  Accounting information system (AIS) is a computer-based application which conveys a new inclination of change from the conservative method of accounting to a computerised method. These advances in information and communication technology (ICT) have reduced the time and cost of transactions by aiding increased and improved transactions and communication for business dealings. It has also improved and advanced the efficiency of businesses by computerising existing operations to improve the performance of their operations. Accounting Information Systems (AIS) can be used by the organizations as a device for achieving a stronger, reliable, and more corporate culture to survive in this competitive environment. Accounting information systems also assist companies to gauge the risk of some operations or predict future warnings using sophisticated statistical software applications. The main objective of this paper is to examine the usage of Accounting Information System for effective decision making and improvedinternal control system on firm performance in which the qualitative data was used reviewing various literatures and other secondary data. This study providesvalue added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and evaluating overall firm performances

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