scholarly journals The Effect of Education Level, Business Age and Accounting Knowledge on The Implementation of SME Accounting Information Systems in Industrial Era 4.0 (Empirical Study of MSME in South Tangerang)

2019 ◽  
Author(s):  
Khairunnisa . ◽  
Siti Rustiana

Thisstudyaimstodeterminetheeffectofeducationlevel,business,and accounting knowledge on the application of MSME accounting information systems in South Tangerangbothpartiallyandjointly.Thevariableusedinthisstudyistheapplicationof accounting information systems as the dependent variable while the level of education, business age, and accounting knowledge as independent variables. The data used in this study are primary data, namely by field studies by distributing questionnaires. The method used in this study is multiple linear regression analysis with probability sampling in the form of random sampling with a sample of one hundred respondents. The results showed that partially the education level had a significant positive effect, business age had a significant positive effect, and accounting knowledge had a significant positive effect on the application of the MSME accounting information system. While the results of the study simultaneously indicate that the level of education, business age, and accounting knowledge, together have a significant positive effect on the application of the MSME accounting information system.

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (3) ◽  
Author(s):  
Mike Kusuma Dewi

This study aims to determine the effect of business scale and business age on the use of accounting information systems in bakeries and cakes in the city of Padang, namely the business scale and business age. From the results of research conducted can be formulated that the larger the business scale and business age, the higher the need for the use of accounting information systems, especially in the types of bakery and cake business in the city of Padang. The method used is to spread questionnaires to 19 The existing cake and bread shops, only as many as 11 shops were willing to fill out the questionnaires provided and also had applied the Accounting information system to their operational activities in Padang City and the respondents who successfully filled out the questionnaires were 70 people. From the results of the study can be explained that the variable (X1) business scale has a significant positive effect on the use of accounting information systems where the significance value is 0.016 <0.05, as well as Variables (X2) Business Age has a significant positive effect on the use of accounting information systems where the significance value is 0.004 <0.05. The data processing tool that is used is to use SPSS Ver.23


2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Awanda Nirwana ◽  
Dendi Purnama

This research aims to analyze the effect of education levels, business scale and length of business on the use of accounting information. The population in this study were all MSMEs in Ciawigebang sub-district as many as 380 MSMEs. While the sample in this study were 79 MSMEs using the slopin formula and random probability with the provision of sample proportions. The data analysis technique used in this study is multiple regression analysis.Based on the results of the study indicate that the level of education, business scale, and duration of business have a significant positive effect on the use of accounting information. Thus, the level of education, business scale and duration of business are determinants of the use of accounting information on MSMEs.�Keywords: use of accounting information, education level, business scale, length of business


2021 ◽  
Vol 31 (2) ◽  
pp. 298
Author(s):  
I Gusti Ngurah Krisna Dwipayana ◽  
I Dewa Gede Dharma Suputra

Employee performance is a level of overall success for a person in carrying out a task. Good employee performance is driven by the effectiveness of the accounting information system and organizational culture. The purpose of this study was to provide empirical evidence in the effect of the effectiveness of accounting information systems and organizational culture on employee performance. This research conducted at the Village Credit Institutions in Tegalalang District. The number of respondent taken was 121 employees, with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. The results showed that the effectiveness of the accounting information system and organizational culture had a positive effect on employee performance. Keywords: Effectiveness of Accounting Information Systems; Organizational Culture; Employee Performance.


2021 ◽  
Vol 1 (1) ◽  
pp. 73-84
Author(s):  
Agung Slamet Prasetyo ◽  
Lilik Ambarwati

This research is entitled "the Influence of Accounting Information Systems on the Performance of MSMEs in the Special Region of Yogyakarta. This research is conducted to determine and analyze the Influence of the application of accounting information systems on the measurement of the performance of MSMEs in the Special Region of Yogyakarta. There are 70 samples taken by applying the purposive sampling method, which includes the criteria for MSMEs that apply accounting information systems and specifically focus on culinary, fashion and craft sectors. Data are collected by using a questionnaire that has been tested for its validity and reliability, and then distributed to the respondents. The results of this study indicate that the accounting information system variable has a significant positive effect on the performance of MSMEs in the Special Region of Yogyakarta. The results of the analysis reveal that the regression coefficient value is 0.532, showing that the accounting information system has a positive influence on the performance of MSMEs, meaning that the better use of accounting information systems at MSMEs results in the better performance of MSMEs in the Special Region of Yogyakarta. The accounting information system has an influence on the performance of MSMEs in the Special Region of Yogyakarta as much as 43.5% and the remaining 56.5% is a contribution from other variables which are not included in this study.


2020 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
Taty Sariwulan

<p>This research aims to examine and analyze the influence of customization strategy on company performance with management accounting information systems as an intervening variable. In this research, the target population was the umrah travel agency registered at the Ministry of Religion in Bandung. Data obtained through the distribution of questionnaires addressed to the Director / Manager / Division Head of the company. Data analysis consists of descriptive and verification analysis. The results showed that the customization strategy, management accounting information systems and customization strategies that are intervening by management accounting information system have a positive effect on company performance. Based on the evaluation of structural models, the customization strategy in intervening management accounting system information gives a positive effect better than the direct effect with value 0.216. Management accounting information systems is needed to overcome uncertainties in determining and assessing the causal relationships that occur due to product customization that is undergoing constant changes to the product design and process. This research is also expected to contribute conceptually to the company in determining further policies regarding the performance of a company to be more effective in its implementation.</p><p> </p>


2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga

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 


2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova

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.


2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty

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.


2019 ◽  
Vol 4 (2) ◽  
pp. 33-38
Author(s):  
Imam Soleh Marifati ◽  
Vadlya Maarif

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


2021 ◽  
Vol 2 (1) ◽  
pp. 97-112
Author(s):  
Lesi Hertati ◽  
Otniel Safkaur ◽  
Dwi Yanti ◽  
Irlan Fery ◽  
Peny Cahaya Azwardi

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.


Sign in / Sign up

Export Citation Format

Share Document