scholarly journals The role of accounting information systems in firms’ performance during the COVID-19 pandemic

2022 ◽  
Vol 11 (1) ◽  
pp. 45-54
Author(s):  
Aisha Lawal ◽  
Riham Mohamed ◽  
Hind Abdalla ◽  
Walaa Wahid ElKelish ◽  
Alhashmi Aboubaker Lasyoud
Keyword(s):  
Information Systems ◽  
Positive Impact ◽  
Accounting Information ◽  
Primary Data ◽  
Structured Interviews ◽  
Human Errors ◽  
Accounting Information Systems ◽  
Software Application ◽  
Work Tasks ◽  
Practical Guidelines

This paper investigates the influence of accounting information systems (AIS) on firms’ performance during the COVID-19 pandemic and how they help enhance employees’ performance and the external auditing process. This paper is qualitative in nature using the inductive approach. In-depth primary data were gathered through semi-structured interviews conducted in the year 2020. Due to the pandemic, the interviews with ten auditors were done online through the Zoom software application. The empirical findings of this paper show a positive impact of AIS on firms’ performance and a more significant influence on employees’ performance and the auditing process. AIS reduces costs and human errors, eases operations, speeds up work tasks, and increases employees’ productivity during the COVID-19 pandemic. The findings also show that there is no direct impact on firms’ overall cash flow/revenues. This paper increases our understanding of how AIS can influence and improve firms’ performance and the significance of implementation factors such as training. It provides practical guidelines for regulators and managers to utilize accounting information systems to perform better.

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.

Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang

2013 ◽  
Vol 5 (2) ◽  
pp. 62-80
Author(s):  
Agnes Ashianti ◽  
Albertus Fani
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Individual Performance ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Study Test ◽  
Task Technology Fit ◽  
The Individual ◽  
Systems Effectiveness

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city.  The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance. Keyword: Task-Technology Fit, Trust of Accounting Information Systems, Effectiveness of Accounting Information Systems, Individual Performance..

scholarly journals Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN

2021 ◽  
Vol 26 (3) ◽  
pp. 465
Author(s):  
Lilis Puspitawati, Hilmi, Popy Gurning, Nanang Suryana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Structure ◽  
Accounting Information ◽  
Statistical Testing ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

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.

scholarly journals PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN ASURANSI SYARIAH

2020 ◽  
Vol 6 (1) ◽  
pp. 66-76
Author(s):  
Wahyu Cahyadi ◽  
Murniati Mukhlisin ◽  
Sigid Eko Pramono
Keyword(s):  
Information Systems ◽  
Structural Equation ◽  
Accounting Information ◽  
Insurance Companies ◽  
Primary Data ◽  
Top Management ◽  
Insurance Company ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study is objected to test the support of top management  that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.

scholarly journals Implementasi Sistem Informasi Akuntansi pada Usaha Mikro Kecil Menengah (UMKM) Bidang Pendidikan di Sumatera Barat (Studi Empiris pada Lembaga Bimbingan Belajar di Sumatera Barat)

2020 ◽  
Vol 20 (1) ◽  
pp. 126
Author(s):  
Sri Wahyuni Riza ◽  
Dwila Maresti
Keyword(s):  
Information Systems ◽  
Small Businesses ◽  
Quantitative Research ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information Systems ◽  
West Sumatra ◽  
Technological Developments ◽  
Medium Enterprises

Technological developments directly drive the need for information, including the need for financial and accounting information for an entity or institution. Not only large entities or institutions, but the need for financial and accounting information from micro and small businesses has become important. One of the small and medium micro businesses that also have to meet the needs of financial and accounting information for external parties is a tutoring institution. Previous research has reviewed a lot about the development of accounting information systems and their application to micro, small and medium enterprises. The purpose of this study is to conduct an empirical study of the implementation of accounting information systems in micro small and medium enterprises of tutoring institutions in West Sumatra. This research is quantitative research. The data obtained is primary data through the distribution of online quizzes through Google Drive to tutoring institutions in West Sumatra. The result is that in micro businesses, especially tutoring institutions in West Sumatra are still minimal in the use of accounting information systems in managing business finances.

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUH MANAJEMEN ASSET PADA PEMERINTAH KOTA LHOKSEUMAWE

2021 ◽  
Vol 5 (1) ◽  
pp. 117
Author(s):  
Yusnidar Yusnidar ◽  
Muammar Khadafi ◽  
Damanhur Damanhu
Keyword(s):  
Information Systems ◽  
Organizational Commitment ◽  
Asset Management ◽  
Structural Equation ◽  
Accounting Information ◽  
Equation Model ◽  
City Government ◽  
Primary Data ◽  
Factors Affecting ◽  
Accounting Information Systems

ABSTRACT This study aims to examine the Factors Affecting Asset Management in Lhokseumawe City Government. The data used in this study are primary data of 102 respondents. Data analysis method in this research uses structural equation model with the help of analysis of moment structure. The results showed that, regional apparatus, regulations, accounting information systems and organizational commitment had a positive and significant effect on asset management in the Lhokseumawe City Government. While accountability does not affect asset management in the Lhokseumawe City Government. Keywords:Quality of Regional Apparatus, Regulation, Accountability, Accounting Information Systems, Organizational Commitment and Asset Management

scholarly journals ANALYSIS DEVELOPMENT OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

2020 ◽  
Vol 6 (3) ◽  
Author(s):  
Siti Rahmi
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Technology Acceptance ◽  
Quantitative Research ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Quantitative Research Methods ◽  
Accounting Information Systems ◽  
Acceptance Model

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems. Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems

scholarly journals Examining AIS Software and Co-operative Performance in Malaysia

2017 ◽  
Vol 1 (3) ◽  
pp. 4-12
Author(s):  
Mohd Hadzrami Harun Rasit ◽  
Mohammad Azhar Ibrahim
Keyword(s):  
Information Systems ◽  
Firm Performance ◽  
Questionnaire Survey ◽  
Positive Impact ◽  
Accounting Information ◽  
Mail Questionnaire ◽  
Resource Based View ◽  
Accounting Information Systems ◽  
Different Types ◽  
Operative Performance

Accounting information systems (AIS) is essential to process business data into useful information. Indeed, empirical evidence suggested that the use of AIS has a positive impact on firm performance. Previous studies were concentrating on small and medium-sized enterprises (SMEs) and public listed companies leaving a gap in the co-operative literature. Furthermore, the users of different types of AIS software that contribute towards improving the firm performance were not adequately explored. As such, this paper draws on the resource-based view (RBV) to examine the gap issue. Using mail questionnaire survey, data were collected from 120 co-operatives. Findings from this study suggest that commercial and developed-in-house AIS software are mostly used by co-operatives. Also, the findings suggest that co-operatives performance is not associated with the types of AIS software used by the co-operatives. This study provides valuable insights into the implementation of AIS among Malaysian co-operatives, which has received little attention thus far from academic, governmental and professional bodies.

scholarly journals Effect of Accounting Information Systems, System Quality and Service Quality on User Satisfaction of Mobile Banking-Based Applications

2021 ◽  
Vol 04 (05) ◽  
Author(s):  
Wiwik Pratiwi ◽  
Keyword(s):  
Information Systems ◽  
Service Quality ◽  
User Satisfaction ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Primary Data ◽  
Mobile Banking ◽  
System Quality ◽  
Accounting Information Systems

This study aims to test empirically whether accounting information systems, system quality and service quality affect the satisfaction of users of mobile banking-based applications for BCA customers. In this study primary data is used. The sample of this study is customers at BCA Bank who download and use Mobile Banking Based Applications using the Slovin formula method. There are 100 respondents who were studied as research samples. This research uses quantitative methods. The research variables used are accounting information systems, service quality system quality, and user satisfaction. The test used is multiple linear regression analysis using the SPSS version 23.0 application program. The results of this study indicate that accounting information system variables, system quality and service quality significantly influence the satisfaction of users of mobile bankingbased applications for BC customers both partially and simultaneously.

scholarly journals Recruiting MIS Minors: The Impact Of In-Depth Database Exposure In The Accounting Information Systems Course

2011 ◽  
Vol 15 (3) ◽  
pp. 119
Author(s):  
Duanning Zhou ◽  
Arsen Djatej ◽  
Yining Chen ◽  
David Senteney
Keyword(s):  
Information Systems ◽  
Positive Impact ◽  
Management Information Systems ◽  
Accounting Information ◽  
Accounting Students ◽  
Management Information ◽  
Accounting Information Systems ◽  
Accounting Faculty ◽  
Knowledge Content ◽  
The Impact

This study empirically examines the possible relationships between the accounting majors in-depth exposure of database knowledge and their willingness to expand their knowledge beyond the required Accounting Information Systems (AIS) course by taking additional classes leading to a Management Information Systems (MIS) minor. Our empirical results suggest that in-depth database exposure in AIS classes has a positive impact on accounting students interest in pursuing an MIS minor. The findings of this study encourage the collaboration between MIS and accounting faculty in developing AIS courses to include in-depth database knowledge content. Such collaboration can benefit both accounting and MIS programs.

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