scholarly journals مستوى تبنی نظام تخطیط موارد المؤسسة (ERP) وأثـره فی تحقیق جودة نظام المعلومات المحاسبـی (AIS) فی القطاع الصناعی الأردنی: تصورات أصـحاب المصالح الداخلیة The Adoption Level of Enterprise Resource Planning System (ERP) and its Effect in Achieving the Quality of Accounting Information System (AIS) in the Jordanian Industrial Sector: The Perception of Internal Stakeholders

2020 ◽  
Vol 0 (0) ◽  
pp. 141-158
Author(s):  
خدیجة سلمان ◽  
طارق خالد
2019 ◽  
Vol 118 (5) ◽  
pp. 62-65
Author(s):  
Anita WahyuIndrasti ◽  
Retno Fuji Oktaviani ◽  
Dewi PuspaningtyasFaeni ◽  
Ratih PuspitaningtyasFaeni ◽  
Rinny Meidiyustiani

The financial statements used by organizations to provide financial information for decision making. This study aims to analyze the factors affecting the quality of accounting information. Among other things the effect of the implementation of enterprise resource planning (ERP) on the quality of accounting information, the influence of user competence and commitment to the organization, either directly or indirectly on the quality of accounting information, the accounting information system as a mediating variable. This research was conducted on the plantation sub-sector listed in Indonesia Stock Exchange in 2017. The data used in this study are primary data, analysis tools used Structural Equation Modelling- Partial Least Squares (PLS-SEM). The results of the study are ERP implementation has direct and significant effect on the Quality of Accounting Information. While the user competence and organizational commitment significantly affect the quality of accounting information system, where the quality of accounting information systems affect the quality of accounting information.  


2019 ◽  
Vol 8 (1) ◽  
pp. 128
Author(s):  
Nguyen Thanh Hung ◽  
Tran Thi Hong Mai ◽  
Nguyen Le Duc

The purpose of this study was to determine the influence of management commitment and organizational structure to the application of the enterprise resource planning (ERP) system and its implications on the quality of the accounting information at Vietnamese Telecommunication enterprises (VTEs). In order to achieve the goal of this study, the researcher chooses to survey VTEs that uses ERP systems. A questionnaire was designed and distributed to a sample of accountants and financial managers who works at such companies. A survey with 286 usable questionnaire responses is used to test the research hypotheses. The results show that both management commitment and organizational structure affect the level of ERP application, in which management commitment is the most influential factor. In addition, the ERP application also contributes to improving the quality of accounting information. The research model used is the structure equation model (SEM).


2020 ◽  
Vol 5 (3) ◽  
pp. 337-343
Author(s):  
Muhammad Farradhi ◽  
Evayani Evayani

This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.


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 ◽  
Vol 11 (1) ◽  
pp. 120
Author(s):  
Taufik Akbar

This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable. The object of this study is the accounting department at Baitulmaal Wattamwil (BMT) located in Jakarta. This study was conducted on 43 respondents using cross sectional approach. Therefore, the analysis of the data used is SmartPLS. The results showed that the variables of organizational culture affect the quality of accounting information systems, organizational structure affect the quality of accounting information systems, the quality of accounting information systems affect the quality of information accounting. This is evidenced from the results of hypothesis testing as seen from T-Stats (≥1,96). The quality of accounting information system mediates the influence of organizational culture on the quality of accounting information, and the quality of accounting information systems mediating influence between the organizational structure of the quality of accounting information. This is evidenced from Sobel test results were seen from the t-value (≥1,96).


2021 ◽  
Vol 26 (3) ◽  
pp. 465
Author(s):  
Lilis Puspitawati, Hilmi, Popy Gurning, Nanang Suryana

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.


Author(s):  
Hisham Noori Hussain Al-Hashimy ◽  
Aliaa Saad Al Jubair ◽  
Eman Talib Jasim

The purpose of this study is to know the impact of accounting and administrative information systems on the performance of institutions. It also aims at finding the relationship between the variables of the accounting information system and the performance variables of the institutions. The study data were collected from 60 employees and faculty members within the College of Computer Science and Information Technology at the University of Basra in Iraq. The project management process was carried out through the PMP program and analysis of the project was conducted through the SPSS program. The study showed the importance of management and planning followed by constraints on efficiency and procedures related to the performance of institutions. The study achieved its objectives and determined the relationship between variables. The use of accounting and management information systems is very important within the organization in the context of technological development in the world.


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