scholarly journals PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Natalia Paranoan ◽  
Christina Jeane Tandirerung ◽  
Anthon Paranoan
Keyword(s):  
Information Technology ◽  
Information System ◽  
Linear Regression ◽  
Human Resource ◽  
Sampling Method ◽  
Accounting Information ◽  
Primary Data ◽  
Survey Method ◽  
Technology Usage ◽  
Accounting Information System

This study is aimed to test and analyze the effect of information technology usage and human resource competencies on the effectiveness of accounting information system. This study used primary data with survey method by distibuted questionnaires to employees of PT. X Makassar. The samples were defined by using purposive sampling method. This study distributed 50 questionnaires but only 45 questionnaires were returned and could be processed. Data that already collected were analyzed by multiple linear regression. The results show that information technology usage had positive and not significant effect to the effectiveness of accounting information system, and human resource competencies had positive and significant effect to the effectiveness of accounting information system. While information technology usage and human resource competencies simultaneous affect to the effectiveness of accounting information system.

Pengaruh Kualitas Software, Akurasi Informasi, Ketepatan Waktu Informasi, dan Relevansi Informasi terhadap Kepuasan End-User Sistem Informasi Akuntansi

2016 ◽  
Vol 7 (2) ◽  
pp. 32-53
Author(s):  
Amadeo Leonardo ◽  
Sparta Sparta
Keyword(s):  
Information System ◽  
Software Quality ◽  
Significant Influence ◽  
User Satisfaction ◽  
Accounting Information ◽  
Primary Data ◽  
Survey Method ◽  
End User ◽  
Accounting Information System ◽  
Accounting Software

The objective of this research to test, examine and to provide empirical evidence to the influence of accounting software quality, accuracy of the information, timeliness of the information and relevance of the information toward the accounting information system enduser satisfaction. The research was conducted using a survey method to to provide the questionnaires to the employees in retail department store. Data used in this study was primary data, id est: questionnaires. The respondents in this study were 118. Data analysis techniques in this study using multiple linear regression.  The results of this study were (1) accounting software quality had a significant influence toward the accounting information system end-user satisfaction; (2) accuracy of the information had no significant influence toward the accounting information system end-user satisfaction; (3) timeliness of the information had a significant influence toward the accounting information system end-user satisfaction; (4) relevance of the information had a significant influence toward the accounting information system end-user satisfaction; (5) accounting software quality, accuracy of the information, timeliness of the information and relevance of the information had significant influence toward the accounting information system end-user satisfaction simultaneously. Keywords: Accounting information system end-user satisfaction, Accounting software quality, Accuracy of the information, Timeliness of the information, Relevance of the information.

Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Sistem Informasi, Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan Atas Teknologi Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kinerja Individu Karyawan

2016 ◽  
Vol 8 (2) ◽  
pp. 46-65
Author(s):  
Renaldy Lukiman ◽  
JB Widodo Lestarianto
Keyword(s):  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Significant Influence ◽  
Accounting Information ◽  
Sampling Technique ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information Systems Use

The purpose of this research was to examine the effect of Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness of The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, and Information Technology towards The Individual Employees Performance. The analysis method used in this research is multiple regression analysis. The sample of this research were the employees who work at Manufacturing Company’s Accounting and Finance and using accounting information system. The sample in this research based on nonprobability sampling method, and the sampling technique was convenience sampling. The data used in this research was primary data. The results of this research are: (1) Implementation of Accounting Information Systems has not influence towards The Performance of Individual Employees, (2) Use of Information Systems, The Effectiveness of The Use of Accounting Systems, Confidence In The Technology of Accounting Information Systems, and Information Technology has significant influence towardsThe Performance of Individual Employees, (3) Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness og The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, Information Technology simultaneously have significant influence towards Performance of Individual Employees. Key Words: Confidence in the Technology of AIS, Implementation of AIS, Information Technology, Performance, Effectiveness of the Use of Accounting Information System, Use of Information Systems.

Applying Multiple Linear Regression and Neural Network to Predict Business Performance Using the Reliability of Accounting Information System

2018 ◽  
Vol 5 (2) ◽  
pp. 12-26 ◽  
Author(s):  
Ahmed H. Al-Dmour ◽  
Rand H. Al-Dmour
Keyword(s):  
Neural Network ◽  
Information System ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Business Performance ◽  
Service Sector ◽  
Predictive Accuracy ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System

This article aims to predict business performance using multiple linear regression and neural network. It compares the accuracy power of ANN and multiple linear regression (MLR) using the reliability of accounting information system as independent variables, and business performance as a dependent variable. It is based on primary data collected through a structured questionnaire from 162 out 202 of public listed companies in financial service sector in Jordan. The data were analysed using ANN and MLR. Testing results of the two methods ANN and MLR confirmed that the business performance indicators (financial, non-financial and combined) were significantly could be predicted by the reliability of AIS and they also revealed that in terms of predictive accuracy test, the ANN has a higher accuracy than regression analysis.

THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY

2018 ◽  
Vol 4 (2) ◽  
pp. 33-42
Author(s):  
Fajar Adiyanto ◽  
Yuli Chomsatu Samrotun ◽  
Anita Wijayanti
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Educational Level ◽  
Work Experience ◽  
Accounting Information ◽  
Primary Data ◽  
Multiple Series ◽  
Accounting Information System ◽  
Financial Report ◽  
Report Quality

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. This type of research i.e. research with quantitative data sources in this study is the primary data. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. The technique in this study use the question form. The data analysis in a linear regression multiple series program spss for windows version 17.0. From data analysis known that the variabel work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality, with in the regression coefficient values show that showed a negative value i.e. t count-0.985 and significant value of 0.334

scholarly journals Students’ Perceptions on Studying Accounting Information System Course

2017 ◽  
Vol 8 (2) ◽  
pp. 1 ◽  
Author(s):  
Helen Wong ◽  
Raymond Wong
Keyword(s):  
Information Technology ◽  
Information System ◽  
Accounting Information ◽  
Ease Of Use ◽  
Financial Information ◽  
Decision Makers ◽  
Accounting Information System ◽  
Business World ◽  
Business Transactions ◽  
Perceptions Of Students

Information technology improves our lives and changes the business world. Business transactions and activities can now be handled by the computer system efficiently and effectively, and make the financial information quickly available for decision makers. Learning accounting information system becomes essential in nowadays study. Not only academic study at schools, professional bodies also require members to have knowledge in accounting information system. To understand the perceptions of students on the course of accounting information system, this study investigate their perceptions on ease of use, usefulness and acceptance. It provides insights to academics on planning the course of accounting information system for the students.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

KINERJA SISTEM INFORMASI AKUNTANSI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN RITEL WILAYAH TANGERANG, TANGERANG SELATAN, JAKARTA, DAN BOGOR)

2020 ◽  
Vol 12 (2) ◽  
pp. 152-173
Author(s):  
Maria Stefani Osesoga
Keyword(s):  
Information Technology ◽  
Information System ◽  
Positive Affect ◽  
System Development ◽  
Accounting Information ◽  
User Participation ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support ◽  
User Training

The purpose of this research is to obtain empirical evidence about the influence of user participation, accounting information system’s user training education program, top management support, system development formalization, and information technology sophistication towards the performance of accounting information system. The object in this research is retail company in the Tangerang, Tangerang Selatan, Jakarta, and Bogor which use accounting information system. Data used in this research was primary data from questionnaires. There were 153 respondents consists of employees at retail company that already use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this research are: (1) user participation had significant and positive affect toward the performance of accounting information system, (2) accounting information system’s user training education program had no positive affect toward the performance of accounting information system, (3) top management support had significant and positive affect toward the performance of accounting information system, (4) system development formalization had no positive affect toward the performance of accounting information system, and (5) information technology sophistication had no positive affect toward the performance of accounting information system.   Keywords: Accounting Information System’s User Training Education Program, Information Technology Sophistication, System Development Formalization, Top Management Support, User Participation.

scholarly journals Pengaruh Penggunaan SIA dan TI Terhadap Kinerja Individual dengan Kemampuan Teknik Pemakai sebagai Pemoderasi

2019 ◽  
pp. 1
Author(s):  
Putu Maya Fransisca Rahayu ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Information Technology ◽  
Information System ◽  
Positive Impact ◽  
Accounting Information ◽  
Individual Performance ◽  
Accounting Information System ◽  
Positive Effects ◽  
Technical Ability ◽  
Analysis Technique ◽  
The City

The study at 40 cooperation in the city of denpasar with 93 respondents. The technique of determination sampling method is used purposive with the questionnaire. The analysis using moderating regression analysis technique ( mra ) found results that prove the variable the use of accounting information system has positive effects and not significant on the performance of individual and information technology had a positive impact on the performance of individual .The ability of users variable technique can be moderating the influence of the use of accounting information system on the performance of individual and on the next outcome, technique variable the ability of users cannot be moderating the influence of information technology on the performance of individually on cooperation in  Denpasar. Keywords : technical ability, the use of accounting information system, the use of information technology, individual performance.  

scholarly journals ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBAYARAN KLAIM ASURANSI JIWA DALAM MENINGKATKAN PELAYANAN KEPADA NASABAH (STUDI KASUS PADA PT ASURANSI JIWASRAYA PERSERO AREA LHOKSEUMAWE)

2019 ◽  
Vol 7 (2) ◽  
pp. 93
Author(s):  
Rayyan Firdaus ◽  
Nurul Akmal
Keyword(s):  
Information System ◽  
Qualitative Study ◽  
Life Insurance ◽  
Accounting Information ◽  
Primary Data ◽  
Insurance Company ◽  
Insurance Claims ◽  
Insurance Claim ◽  
Accounting Information System ◽  
Claim Number

This study was conducted to analyze the application of the Jiwasraya insurance claims payment accounting information system in improving service to customer life insurance claims. The data used in this study were primary data directly through the results of interviews with Jiwasraya Insurance Company employees, and customers. This is a descriptive qualitative study. The results of the study showed that the application of the life insurance claims payment accounting information system in improving service to customers at PT. Jiwasraya Insurance Persero Lhokseumawe area consisted of customers preparing all documents used in filing life insurance claims either died due to death or died due to accidents, following procedures for handling and administering death claims, waiting when checking procedures for recording life insurance claims i.e. by opening a claim payment in LBK in accordance with the account or estimated claim number in accordance with the applicable provisions, waiting for the results of life insurance claim reporting, and waiting for the results of the claim disbursement decision to be approved or rejected.

Sign in / Sign up

Export Citation Format

Share Document