scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA KOPERASI DI KECAMATAN PAYANGAN)

2020 ◽  
Vol 11 (2) ◽  
pp. 179-189
Author(s):  
Putu Ayu Yohana Putri ◽  
I Dewa Made Endiana
Keyword(s):  
Information System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
Test Tool

One important function of the accounting information system is internal control. The weak internal control system in several cooperatives in Payangan District also results in employees having the opportunity to commit fraud that can harm the company. Performance is the result of work achieved by employees in carrying out tasks in accordance with their responsibilities. Through the achievement of each individual, the company can produce complete performance and achieve success in accordance with what is expected by the company. To improve cooperative performance, it is very important to know the effect of applying accounting information systems and internal controls in improving company performance and increasing company productivity. The population in this study amounted to 531 cooperative members who work at cooperatives in Payangan District. Sampling uses a purposive sampling method and the test tool used is multiple linear regression analysis. The results of this study prove that the accounting information system has no effect on company performance while the internal control structure has a positive effect on company performance. Salah satu fungsi penting dari sistem informasi akuntansi adalah pengendalian internal. Lemahnya sistem pengendalian internal di beberapa koperasi yang ada di Kecamatan Payangan juga mengakibatkan karyawan memiliki kesempatan untuk melakukan kecurangan yang dapat merugikan perusahaan. Kinerja merupakan hasil kerja yang dicapai oleh karyawan dalam melakukan tugas sesuai dengan tanggung jawabnya. Melalui pencapaian masing–masing individu maka perusahaan dapat menghasilkan kinerja seutuhnya dan mencapai keberhasilan sesuai dengan apa yang diharapkan perusahaan. Untuk meningkatkan kinerja koperasi sangatlah penting untuk mengetahui pengaruh penerapan sistem informasi akuntansi dan pengendalian internal dalam meningkatkan kinerja perusahaan dan meningkatkan produktivitas perusahaan. Populasi pada penelitian ini berjumlah 531 anggota koperasi yang bekerja pada koperasi di Kecamatan Payangan. Pengambilan sampel menggunakan metode purposive sampling dan alat uji yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa sistem informasi akuntansi tidak berpengaruh terhadap kinerja perusahaan sedangkan struktur pengendalian internal berpengaruh positif terhadap kinerja perusahaan.

scholarly journals Faktor yang Mempengaruhi Penerapan Sistem Informasi Akuntansi pada Kinerja Karyawan di Lembaga Perkreditan Desa Kota Denpasar

2020 ◽  
Vol 19 (1) ◽  
pp. 58-66
Author(s):  
Ni Putu Riski Martini
Keyword(s):  
Information System ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
Credit Institute

This research aims is to analyze the effect of the application of accounting information systems on employee performance in the Denpasar City Rural Credit Institute. Accounting information system is a system that designed to helping data and information processing in the economic or financial sector of a company. This is because companies really need information to be able to make a decision, so there needs to be a system that can provide the required information accurately, relevant, and timely. The sustainability and success of an organization can be determined by the performance of employees. This research was conducted on 35 LPDs in Denpasar City, with a total population of 527 employees. The method used is purposive sampling method that is determining the sample based on the suitability of certain characteristics so as to obtain as many as 105 respondents. The respondents in this research were the head of the LPD, treasury and administrative staff. Data were collected using a questionnaire and analysis by multiple linear regression analysis method with SPSS program. The results showed that the effectiveness of the accounting information system and job suitability had a positive influence on employee performance at the Village Credit Institution in Denpasar City. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem informasi akuntansi pada kinerja karyawan di Lembaga Perkreditan Desa Kota Denpasar. Sistem informasi akuntansi adalah suatu sistem yang dirancang dengan tujuan untuk membantu pengolahan data dan informasi dalam bidang ekonomi atau keuangan perusahaan. Hal ini dikarenakan perusahaan sangat membutuhkan informasi untuk dapat mengambil sebuah keputusan, sehingga perlu ada suatu sistem yang dapat menyediakan informasi yang diperlukan tersebut secara akurat, relevan, dan tepat waktu. Keberlangsungan dan suksesnya organisasi dapat ditentukan oleh kinerja yang dimiliki karyawan. Penelitian ini dilakukan pada 35 LPD di Kota Denpasar, dengan jumlah populasi 527 karyawan. Metode yang digunakan dalam pengambilan sampel adalah dengan menggunakan metode purposive sampling yaitu penentuan sampel berdasarkan kesesuaian karakteristik tertentu sehingga diperoleh sebanyak 105 responden. Responden dalam penelitian ini adalah kepala LPD, karyawan bagian bendahara dan tata usaha. Data dikumpulkan dengan menggunakan kuesioner dan metode analisis data yang digunakan yaitu metode analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukan bahwa efektivitas sistem informasi akuntansi, dan kesesuaian tugas memiliki pengaruh yang positif pada kinerja karyawan pada Lembaga Perkreditan Desa di Kota Denpasar.

scholarly journals PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD

2020 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Ni Made Kansa Dewi Putri ◽  
Ni Luh Putri Srinadi
Keyword(s):  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Validity And Reliability ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Library Research

The application of an accounting information system is an important investment for a company. The use of information systems can improve the competitiveness of companies so as not excluded in their environment. This research was conducted in LPD Sub-district of Ubud. The purpose of this study is to analyze the influence of the sophistication of information technology and the ability of personal techniques on the effective use of accounting information systems. Researchers use Multiple Linear Regression Analysis as a method of data analysis, where data collection is done by observation, interviews, library research, and questionnaires. As an initial stage of the analysis will be tested for validity and reliability of the research instrument. The results showed that the sophistication of Information Technology and Personal Engineering Capabilities had a positive and significant effect on the Effectiveness of the Use of Accounting Information Systems in LPD, Ubud Gianyar District. This research will recommend the formulation of a technology-based accounting information system so that it can compete in the midst of the tight and competitive world of competition.

scholarly journals Analisis penerapan sistem informasi akuntansi dan pengendalian internal terhadap kualitas laporan keuangan pada Koperasi Serba Usaha (KSU) Kencana Makmur Sugihan Tahun 2017 – 2020

2021 ◽  
Vol 16 (2) ◽  
pp. 311-322
Author(s):  
Kusuma Wijaya ◽  
Saiful Ihsan Al Faruq
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Internal Auditors

One of the factors supporting the quality of financial reports is the accounting information system and internal control. This study aims to test the analysis of internal control and the application of accounting information systems to the quality of financial reports at the Kencana Makmur Sugihan 2017-2020 Multipurpose Cooperative (KSU). This research uses quantitative analysis methods. The population in this study were all employees of the KSU Kencana Makmur Sugihan, totaling 60 people, while the sample in this study were employees of accounting, administration (bookkeeper), and internal auditors as many as 40 respondents. The data collection method used questionnaires, the data analysis method used multiple linear regression analysis, and the data processing process used SPSS (Statistical Package for Social Science) version 20. The results showed that the analysis of internal control and the application of accounting information systems simultaneously affected the quality of financial reports. whereas partially the application of accounting information systems and internal controls has a significant effect on the quality of financial reports.  

scholarly journals Pengaruh Efektivitas Penggunaan, Kepercayaan dan Kualitas Sistem Informasi Akuntansi pada Kinerja Karyawan

2019 ◽  
pp. 370
Author(s):  
Ni Luh Putu Dwi Gita Sari ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Information System ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Development Accounting

The development accounting information system has penetrated into various fields of life, one of which is utilized for the progress of the company. The sustainability of a company is determined by the performance of the employee. The purpose of this study was to determine the effect of the effectiveness of the use, trust and quality of the accounting information system on employee performance. The population in this study were employees in the administration field at PT Indonesia Power Unit Pembangkitan Bali. The number of samples obtained by saturated sampling technique is as many as 58 respondents. Data analysis used in this study is a multiple linear regression analysis technique. The results of this study indicate that the effectiveness of the use, trust and quality of accounting information systems has a positive effect on employee performance. Keywords: effectiveness of use, trust, quality, employee performance

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

scholarly journals EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. CIPUTRA INTERNASIONAL MANADO

2014 ◽  
Vol 3 (1) ◽  
pp. 23
Author(s):  
Judhistia Baramuli ◽  
Herman Karamoy
Keyword(s):  
Information System ◽  
Internal Control ◽  
Financial Management ◽  
Accounting Information ◽  
Good Control ◽  
Relevant Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Environment Control ◽  
Business Property

ABSTRAK Aktivitas bisnis properti merupakan aktivitas bisnis yang bergengsi dan menjanjikan bagi para pengusaha. Bisnis property bukanlah bisnis sederhana, bisnis ini besar dan kompleks, ditambah dengan semakin banyak pelaku bisnis yang memilih untuk menekuni bisnis ini, itu artinya persaingan semakin ketat. Oleh karena itu sangat penting bagi suatu perusahaan termasuk didalamnya perusahaan property, untuk menerapkan suatu sistem informasi yang relevan sesuai dengan kebutuhan perusahaan itu sendiri. Terutama dalam masalah keuangan perusahaan. Keuangan merupakan bagian yang vital dalam perusahaan, karenanya pengelolaan keuangan sangat mempengaruhi keberlangsungan hidup perusahaan.Penelitian ini dilakukan pada salah satu anak perusahaan ternama di Indonesia yang ada di Manado,yaitu PT. Ciputra Internasioanal Manado. Hasil penelitian ini menyatakan bahwa penerapan sistem informasi akuntansi yang dijalankan perusahaan telah cukup memadai, disamping itu terdapat Struktur Pengendalian  Intern yang baik (terkandung unsur lingkungan pengendalian yan baik, aktivitas pengendalian dan pengawasan yang baik). Kata Kunci: Sistem Informasi Akuntansi, Akuntansi Penjualan ABSTRACT  The property business activity is a prestigious and promising business for entrepreneurs. Business property is not a simple business, this large and complex business, many people are choosing to pursue this business, it means that the competition is getting tougher. It is therefore very important for a company including the property’s company, to implement a relevant information system according to the needs of the company itself. Especially in the company's financial problems. Finance is a vital part of the company, hence financial management greatly affect the survival of the company.This study was conducted at one of Indonesia's leading subsidiaries in Manado, namely PT. Ciputra International Manado. The results of this study show that implementation of accounting information systems that run the company adequate, besides that there is a good Internal Control Structure (contained  elements of good control environment, control activities and monitoring well).  Keywords: Accounting Information System

scholarly journals Pengaruh Keterlibatan, Kemampuan Teknis, dan Pelatihan Kerja Pemakai pada Kinerja Sistem Informasi Akuntansi

2020 ◽  
Vol 30 (4) ◽  
pp. 979
Author(s):  
Ni Putu Krisna Dewi ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Information System ◽  
System Performance ◽  
Job Training ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
User Involvement ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information System ◽  
Technical Ability ◽  
Technical Capability

The purpose of this study was to determine the Effect of Engagement, Technical Capability, and User Job Training on Accounting Information System Performance. This research was conducted at the Department of Industry and Trade Denpasar City. The number of respondents was 50 respondents, with non-probability sampling method. The analysis technique used is multiple linear regression analysis techniques. The analysis shows that the involvement, technical ability, and work training of users has a positive effect on the performance of accounting information systems. This shows that the higher the involvement of users, technical capabilities, and job training owned by Denpasar City Industry and Trade staff the performance of the accounting information system produced will increase. Keywords: User Involvement; User Technical Capability; User Job Training; Accounting Information System Performance.

Pengaruh Sistem Informasi Akuntansi Retribusi Boarding Pass Pelabuhan Terhadap Sistem Pengendalian Internal

2019 ◽  
Vol 3 (2) ◽  
pp. 158-173
Author(s):  
Karmila Karmila ◽  
Decky Hendarsyah
Keyword(s):  
Information System ◽  
Control System ◽  
Information Systems ◽  
Internal Control ◽  
Quantitative Methods ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Islamic Perspective ◽  
Internal Control System

Accounting information systems are needed in supporting the effectiveness of internal control. The purpose of this study was to determine how the influence of existing accounting information systems in the company on the implementation of internal control. Researchers used descriptive and quantitative methods by distributing questionnaires. From the research results, it turns out that PT. Pelabuhan Indonesia I (Persero) Dumai Branch has implemented an Accounting Information System of port boarding pass fees and an adequate Internal Control System. The Accounting Information System of port boarding pass fees applied to affect the Internal Control System but the effect is not strong. Then the application of the Accounting Information System of port boarding pass fees and the Internal Control System is in accordance with the Islamic perspective.

scholarly journals EVALUASI EFEKTIVITAS PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENGGAJIAN RSUP. PROF. DR. R. D. KANDOU MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Richard Antonio Rompas ◽  
Sifrid Pangemanan ◽  
Meily Kalalo
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regular Monitoring ◽  
Incoming Information

Accounting information systems is a supportive factor in the companny’s performance. Company will require SIA in this time because SIA provide financial effectively and efficiently. The purpose of this study is to determine whether the effectiveness of internal control payroll accounting information system RSUP. Prof. Dr. R. D. Kandou Mando has gone well. The author uses descriptive analysis where research start by collecting and sifting through incoming information thoroughly and detail later elaborated in order to obtain a clean picture. The results of the study concluded that the payroll accounting system implemented by RSUP. Prof. Dr. R. D. Kandou Manado already have a good system and effective and meet the element  of internal control to improve companny’s performance. But thare are very few weaknesses that auditing section not conducting regular monitoring three months once.Keywords: Accounting information system, payroll, effectiveness of internal control

scholarly journals PENGARUH INTENSITAS MORAL DAN ETIKA PERSEPSIAN TERHADAP INTENSI KEPERILAKUAN TERKAIT SISTEM INFORMASI AKUNTANSI PADA PT. PUPUK ISKANDAR MUDA ACEH UTARA

2017 ◽  
Vol 5 (2) ◽  
pp. 61
Author(s):  
Amru Usman ◽  
Hildayatun Nufus
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Behavioral Intention ◽  
Behavioral Intentions ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Moral Intensity ◽  
Accounting Information System

This study aims to know the effect of moral intensity and perceived ethics on behavioral intentions related to accounting information system at PT. Pupuk Iskandar Muda, Aceh Utara. Sampling technique used census sampling where all the population used as the samples so that the samlpe in this study is 30. This study uses multiple linear regression analysis whit hypotesis testing using SPSS 16 for windows to analyze the data of this study. The results show that Moral intensity has a significant effect on behavioral intention relation to the accounting informasion system, Perceived ethical variables has a significant effect on behavioral intention related to information system.

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