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.  

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 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 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 The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements

2021 ◽  
Vol 5 (1) ◽  
pp. 168-174
Author(s):  
Zahra Harlianti Sujana
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.

scholarly journals Analisa Faktor-Faktor Sistem Informasi Akuntansi dan Kompetensi Sumber Daya Manusia Berpengaruh Terhadap Kualitas Laporan Keuangan (Studi Pada PT.Newera Rubberindo)

2020 ◽  
Vol 21 (2) ◽  
pp. 157-165
Author(s):  
Ari Bramasto
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Research Analysis

The research set forth in this jurnal aims to analyze the factors of accounting information systems and human resource competencies that can affect the quality of financial statements. This research was conducted at PT. Nusa Rubberindo. The population in this study is the accounting and financial staff at the PT. How to collect data by distributing questionnaires. The sampling technique uses a purposive sampling method and the sample with the results of 40 respondents. Multiple linear regression analysis is used as an analytical method to obtain the magnitude of the relations and contributions between the variables x and y. The classic assumption test is the first step in using statistical methods. Hypothesis testing utilizes the t test and f test with the SPSS 19.0 For Windows program process. The results of the research analysis show that accounting information system factors and competency factors have their respective influence on one side of the quality of the financial statements and together on the other.

scholarly journals The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Statements at BPKAD

2021 ◽  
Vol 5 (1) ◽  
pp. 85-97
Author(s):  
Kania Kania ◽  
Abdul Hafiz Tanjung
Keyword(s):  
Information Systems ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Internal Control System

The Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements at BPKAD Bandung The dependent variable in this study is the Quality of Financial Statements. This study uses a sample through the process of dividing the population into strata or what is called stratified random sampling. The data in this study are primary data obtained from distributing questionnaires directly to employees who are directly involved in making financial reports. The results of the study partially show the information system and internal control system have an effect on the quality of the report.

scholarly journals EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI,PEMANFAATANSISTEM INFORMASI AKUNTANSI DAN KEPERCAYAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN

2020 ◽  
Vol 32 (02) ◽  
pp. 101-115
Author(s):  
Tiyas Yuli Astutik ◽  
Shandy Marsono
Keyword(s):  
Information Systems ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Performance Variables ◽  
Analysis Technique

Abstract The aim to be achieved from this study is to provide empirical evidence that the effect of the effectiveness of accounting information systems, the use of accounting information systems, accounting information system trust significantly influence employees at PT. Delta DuniaTekstil II. The population in this study were all employees of the administrative staff produced by PT. Delta DuniaTekstil II. The sample of this study was 30 employees of the administration of the production of CD units. The sampling technique used was purposive sampling. The analysis technique consists of classic assumption tests, multiple linear regression analysis, t test, F test, and R. Questionnaires in the Test using Validity Test and Variable Test obtain valid and reliable results. The results of hypothesis testing indicate that the effectiveness of the SIA variable has a positive and significant effect on employee performance variables. The variable utilization of SIA has a positive and significant effect on employee performance variables. The SIA trust variable has a positive and significant effect on employee performance variables. Normality test results show that the assumption of normality, multicollinearity test does not have multicollinearity, heteroscedasticity test there are no variables that occur heteroscedasticity and autocorrelation test does not occur symptoms of autocorrelation. The adjusted R2 value of 82.5% means that the variability of employee performance can be explained by the variable effectiveness of the application of SIA, the use of SIA and the trustworthiness of the SIA while the remaining 17.5% is influenced by other factors outside the variables studied.

scholarly journals Analisis Determinan Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar

2018 ◽  
Vol 2 (1) ◽  
pp. 148-157
Author(s):  
Ni Putu Shinta Dewi ◽  
Ni Putu Lisa Ernawatiningsih
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Level Of Understanding

The aim of the study was to obtain empirical evidence on the influence of the level of understanding of accounting, the function of the internal supervisory body, the quality of accounting information systems, the quality of human resources on the quality of village credit institutions (LPD) financial statements in Denpasar City. The data analysis technique used is multiple linear regression analysis. The results of the analysis show the level of understanding of accounting, the functions of the internal supervisory body, and the quality of human resources have a positive effect on the quality of LPD financial statements in Denpasar City. While the quality of accounting information systems does not affect the quality of LPD financial statements in Denpasar City.  

scholarly journals The Influence of Technology and Accounting Information Systems Development Against The Accountant Profession in Minimarket Padang

2020 ◽  
Vol 3 (3) ◽  
pp. 185
Author(s):  
Sri Yuli Ayu Putri ◽  
Yuli Ardiany ◽  
Delori Nancy Meyla
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Systems Development ◽  
Information Systems Development ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
National Journal

Market agencies such as mini-markets require the use of accounting information systems. Mini-markets have thousands of products that are sold to the public in a variety of types to fulfill the needs of the community and reporting sales per day and purchasing goods from suppliers in the form of financial statements needed by management in a hasty manner.Seeing these conditions, one of the important things in managing a business unit is to make decisions using a computerized accounting information system. This research aims to know the effect of partially or simultaneously the technology and accounting information systems development on the accountant profession at the mini-market inPadang. The analytical method used is multiple linear regression analysis. I expect the outputs of this research to be published in the accredited National Journal and IPR publishing. Based on the results of the analysis and discussion of the influence of the Development of Accounting Information Technology and Systems on the Professional Absorption of Accountants, the following conclusions are, the development of technology partially influences the Professional Absorption of Accountants, accounting Information and the system partially has no effect on the Professional Absorption of Accountants.he development of Accounting Information Technology and System simultaneously influences the Professional Absorption of Accountants.

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

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