scholarly journals Keterlibatan Pemakai, Pelatihan Dan Pendidikan, Serta Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi

2021 ◽  
Vol 5 (2) ◽  
pp. 127-142
Author(s):  
Sri Wahjuni Latifah ◽  
Wibi Abitama

The purpose of this research is to find out the influence of user involvement, training and education, and top management support on the performance of accounting information systems. The dependent variable in this study is the performance of accounting information systems. While the independent variables are user involvement, training and education, and top management support. The sample taken in this study were 54 respondents who were employees of the Sentani Malang Oncology Hospital who used the accounting information system. The analysis technique used descriptive statistical analysis and PLS analysis using warpls7. The results of this study show: (1) There is a positive and significant direct influence between user involvement on the performance of the accounting information system, (2) There is a positive and significant direct influence between training and education on the performance of the accounting information system, (3) There is a positive and significant direct influence between top management support on the performance of the accounting information system.

2017 ◽  
Vol 20 (2) ◽  
pp. 275
Author(s):  
Mona Permatasari Mokodompit ◽  
Anik Wuriasih

<p><em>This study aims to examine the influence of several factors (user involvement in the development process of accounting information system, training and education, and top management support) on the quality of accounting information system at the Manokwari Regional Public Hospital. We distribute our questionnaire and conduct the interviews to 35 accounting information system users at this hospital to generate our research data. Our findings indicate that only top management support significantly affects the quality of accounting information system. Practically, this study contributes to address the issue of the quality of accounting information system at the Manokwari Regional Public Hospital.</em></p><p><em><br /></em>Abstrak</p><p>Penelitian ini mengkaji pengaruh beberapa faktor (keterlibatan pengguna dalam proses pengembangan sistem informasi akuntansi, pelatihan dan pendidikan, dan dukungan manajemen puncak) terhadap kualitas sistem informasi akuntansi di Rumah Sakit Umum Daerah (RSUD) Manokwari. Data penelitian dikumpulkan dengan menyebarkan kuesioner dan melakukan wawancara kepada 35 pengguna sistem informasi akuntansi RSUD Manokwari. Hasil dari penelitian ini menunjukkan bahwa dari ketiga faktor yang diteliti hanya faktor dukungan manajemen puncak yang memiliki pengaruh terhadap kualitas sistem informasi akuntansi. Sedangkan untuk keterlibatan pengguna dan pelatihan dan pendidikan tidak memiliki pengaruh terhadap sistem informasi akuntansi. Hasil penelitian ini dapat digunakan untuk memecahkan masalah terkait kualitas kualitas sistem informasi akuntansi pada RSUD Manokwari.</p>


2018 ◽  
pp. 1844
Author(s):  
I Putu Gede Tata Trenida ◽  
A.A. Ngurah Bagus Dwirandra

The use of computerized accounting information systems can assist in the processing of corporate data so that the data will produce an information that can be useful for the company. The purpose of this study is to determine the effect of user involvement, user ability and top management support on the performance of accounting information system at the Dinas Perindutrian dan Perdagangan of Bali Province. This study took a sample of all users of Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) at Dinas Perindustrian dan Perdagangan Bali Province based on non-probability sampling method with purposive sampling technique as much as 40 sampling. Data collection was done by survey method. Analytical techniques in this study using multiple linear regression analysis and Moderating Regression Analysis (MRA). The results of this study indicate that user involvement has positive implications on the performance of Accounting Information Systems and the ability of users to have a positive implication on the performance of Accounting Information Systems. The result of Moderating Regression Analysis (MRA) shows that Peak Management Support strengthens the influence of User Involvement on Accounting Information System Performance while Top Management Support is unable to moderate User Ability to Accounting Information System Performance.


2021 ◽  
Vol 2 (1) ◽  
pp. 1-16
Author(s):  
Lesi Hertati ◽  
Rina Antasari ◽  
Nazarudin Nazarudin ◽  
Irlan Fery ◽  
Peny Cahaya Azwari ◽  
...  

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.


2020 ◽  
Vol 1 (4) ◽  
pp. 210-224
Author(s):  
Lesi Hertati ◽  
Nazarudin Nazarudin ◽  
Irlan Fery

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system in order to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems / components, both physical and non-physical, which are interconnected and harmoniously cooperate with each other to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology / accounting information system activities on lecturer work reports, lecturer salaries and managers. College.      


2021 ◽  
Vol 5 (1) ◽  
pp. 253
Author(s):  
Annisa' Amanattyas wahyudi Putri ◽  
Endang Masitoh ◽  
Purnama Siddi

This study aims to examine and analyze the effect of user involvement, personal technical skills, top management support (organizational structure), formalization of system development and training and education programs on the performance of accounting information systems. Sources of data are primary data in the form of answers to angke and secondary data in the form of an overview of Boys Bakery and Cake. The method used in this study is the classical assumption test and multiple linear regression analysis with the help of the SPSS version 26 program. The population in this study was 74 people. The sample was selected from the purposive sampling method as many as 55 people from several sections and branches. The results of this study indicate that user involvement and training programs have an effect on the performance of the Accounting Information System while personal engineering skills, top management support (organizational structure), formalization of system development have no effect on the performance of the Accounting Information System.


2019 ◽  
Vol 1 (1) ◽  
pp. 123-142
Author(s):  
Sang Ayu Putu Arie Indraswarawati ◽  
I Putu Deddy Samtika Putra ◽  
Ni Wayan Cahyani

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.


Author(s):  
Victor Pattiasina ◽  
Muhamad Yamin Noch ◽  
Saling - ◽  
Melyanus Bonsapia ◽  
Andarias Patiran

This study examines the determinants of accounting information system performance (a study at PT. PLN Persero, customer service unit, Jayapura district). Testing was carried out on a sample of 71 respondents. The sample method used was purposive sampling. data collection was carried out by direct survey. Hypothesis testing is tested empirically using moderated regression. The results show that the technical ability of personnel has no effect on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, user involvement affects the performance of the accounting information system on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, the sophistication of personnel technology affects the performance of the accounting information system. The performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, training and education moderate the technical capabilities of personnel on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, training and education moderate user involvement on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura and the last training and education moderate the technological sophistication of personnel on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura Keywords: Performance of Accounting Information Systems, Education and Training.


2020 ◽  
Vol 1 (1) ◽  
pp. 8-14
Author(s):  
Ni Made Ayustina Warimi Dewi ◽  
I Wayan Rupa ◽  
L.P.G Sri Eka Jayanti

Abstract Evaluationxofxthexperformancexof Accounting Information Systems used by a company is very important to know. The betterxthexperformancexof the system is applied. This research aims to analyze the influence of user involvement in the developmentxofxinformationxsystems, top management support, training and education programs, personal technical skills onxthexperformancexof accountingxinformationxsystems. ThisxresearchxwasxconductedxatxBRPxDPK PerbarindoxEastxBalixinx3 districts in Bali The samplexcollectionxtechnique usedxinxthis study was purposive sampling with a total sample of 50 respondents. Data analysisxtechniquesxusing thexclassicxassumptionxtest thatxisxnormality test, multcollinearityxtest, heteroskedacity test. Hypothesisxtestingxuses multiple linearxregressionxanalysis. Thexresultsxshowedxthat thexinvolvementxof users in thexdevelopmentxof informationxsystems, top management support, training and educationxprograms, technicalxabilitiesxaffectxthexperformancexof accounting information systems. Keywords: Involvement of users in the development of information systems; top managementxsupport; training andxeducationxprograms; personalxtechnical abilitiesxon information systemxperformance Abstrak Penilaian terhadap kinerja Sistem Informasi Akuntansi yang digunakan suatu perusahaan sangat penting untuk diketahui. Semakin baik kinerja dari sistem yang diterapkan.Penelitian ini bertujuanuntuk menganalisis pengaruh keterlibatan pemakai dalam pengembangan sistem informasi, dukungan manajemen puncak, program pelatihan dan pendidikan, kemampuan teknik personal terhadap kinerja sistem informasi akuntansi. Penelitian ini dilakukan pada BPR DPK Perbarindo Bali Timur pada 3 Kabupaten di Bali Teknik pengumpulansampel yang digunakan pada penelitian ini dengan metode purposive sampling dengan jumlah sampel sebanyak 50 responden. Teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji heteroskedasitas. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa keterlibatan pemakai dalam pengembangan sistem informasi, dukungan manajemen puncak, program pelatihan dan pendidikan, kemampuan teknik berpengaruh terhadap kinerja sistem informasi akuntansi. Kata Kunci: Keterlibatan Pemakai, Dukungan Manajemen Puncak, Program Pelatihan, Pendidikan, Kemampuan Teknik, Kinerja Sistem Informasi Akuntansi Kata Kunci: Keterlibatan pengguna dalam pengembangan sistem informasi; manajemen puncak dukungan; pelatihan dan pendidikan, program; kemampuan teknis perorangan; sistem informasi; kinerja


2018 ◽  
Author(s):  
Dewi Zulvia

Accounting information system is part of the information system, which can provide information about accounting that can support the performance of the parties - parties who use it. This study was conducted to determine whether factors consisting of user involvement (X1), personal engineering skills (X2), top management support (X3), formalization of development (X4), and training and education program (X5) can affect system performance accounting information (Y). PT.Cipta Niaga Semesta is the chosen research place and the respondents are employees who use accounting information system as many as 47 employees. This research is a quantitative research where using statistical application that is SPSS version 23. Based on result of research analysis concluded from variables used that have significant positive effect to accounting information system performance is variable of personal technique ability and formalization of information system development.


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