scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat (BPR) DPK Perbarindo Bali Timur

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

1970 ◽  
Vol 3 (01) ◽  
pp. 109-120
Author(s):  
Dwinanto Priyo Susetyo ◽  
Dadang Sadeli ◽  
Surtikanti Surtikanti

A B S T R A C T This research is motivated by a number of banking companies are less able to provide good service to customers, especially relating to electronic transactions. The purpose of this study was to determine the effect of top management support, technical capabilities and training of employees on the performance of accounting information systems. This study used a survey by distributing questionnaires by 73 bank’s employees as of accounting information systems. The test results show that support of top management and the ability of users of information systems affect the performance of accounting information systems but employee training has no effect on the performance of accounting information systems. A B S T R A K Penelitian ini dilatarbelakangi oleh banyaknya perusahaan perbankan yang kurang dapat memberikan pelayanan yang baik terhadap nasabah khususnya yang berhubungan dengan transaksi elektronik. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh dukungan manajemen puncak, kemampuan teknik dan pelatihan karyawan terhadap kinerja sistem informasi akuntansi. Penelitian ini menggunakan survei dengan menyebarkan kuesioner sebanyak 73 pegawai bank di wilayah Sukabumi. Sampel yang diambil dari populasi tersebut adalah pemakai sistem informasi akuntansi. Hasil pengujian menunjukkan bahwa dukungan manajemen puncak dan kemampuan pemakai sistem informasi berpengaruh terhadap kinerja sistem informasi akuntansi tetapi pelatihan karyawan tidak berpengaruh terhadap kinerja sistem informasi akuntansi. JEL Classification: M53, M41


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 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.


2020 ◽  
Vol 1 (1) ◽  
pp. 117-131
Author(s):  
Dewi Sarina Pakpahan ◽  
Afrizon

The development of accounting information systems in the financial sector is an important topic, especially the development of financial information technology. This study aims to analyze the effect of user competence, organizational culture and top management support on the effectiveness of accounting information systems in financial sector companies. This research method uses survey techniques with a population of financial service organizations. From 30 data collected, multiple regression analysis is used to process the data. Based on the results of tests conducted note that user competency and top management support affect the effectiveness of accounting information systems while organizational culture does not affect the effectiveness of accounting information systems


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>


Author(s):  
Ahmed A.M. Seliem ◽  
Ahmed S. Ashour ◽  
Omar E.M. Khalil ◽  
Stephen J. Millar

Most of the empirical evidence on the effectiveness of information systems and their determinants is confined to the use of data from Western countries. Evidence from other environments, where the social, economic, and cultural characteristics vary, is needed before generalizations can be made. This chapter reports on an investigation designed to explore the relationship of three organizational factors—top management support, user involvement, and the maturity of the IS function—to systems effectiveness in an Egyptian setting. Data was collected from 214 managers, and the results indicate that the three organizational variables positively associate with systems effectiveness, measured by user information satisfaction and system use in improving decision making. Also, user’s tenure in the organization and ownership type were found to affect the relationships between the system’s effectiveness measures and the three organizational variables. These findings are discussed and implications are offered. The findings of this study suggest that the positive relationships of top management support, user involvement, and IS maturity to systems effectiveness may transcend cultural differences. This empirical evidence contributes to the external and international validity of the similar Western-based findings, which, in turn, add to the efforts toward building a general theory of trans-national global information systems (GISs).


2021 ◽  
Vol 2 (1) ◽  
pp. 49-61
Author(s):  
Dyah Ayu Safitri ◽  
Muhammad Firdaus ◽  
Nurshadrina Kartika Sari

This study was conducted to determine the effect of user participation, user ability, and top management support on the performance of accounting information systems through education and training as moderating variables at PT. Megagriya Makmur Hill. This research uses classical assumption test, data quality test, descriptive statistical test, multiple linear regression, Moderated Regression Analysis test, and hypothesis testing. The results of the study show that user participation, user capabilities, top management support, have an effect on the performance of accounting information systems. When moderation occurs, education and training are not able to moderate user participation and top management support on accounting information system performance, while education and training are able to moderate users' ability to accounting information system performance.


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