An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

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The Influence of Organizational Culture on The Quality of Management Accounting Information Systems and Its Impact on Managerial Performance

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ◽

10.36555/jasa.v5i1.1598 ◽

2021 ◽

Vol 5 (1) ◽

pp. 156-167

Author(s):

Uswatun Hasanah ◽

Dwioctavia Ningrum ◽

Indri Alya Rahayu

Keyword(s):

Information System ◽

Organizational Culture ◽

Information Systems ◽

Management Accounting ◽

Accounting Information ◽

Survey Method ◽

Managerial Performance ◽

Accounting Information System ◽

Accounting Information Systems

Organizational culture is an important environmental problem for an organization. Managers must understand that culture is an important determinant that affects how well the organization will perform, then. Information systems must be managed based on appropriate methods and methods to strengthen the assumption that the accounting information system implemented by management will affect company performance and that management accounting information systems are not bound by formal criteria that can explain the nature of the input, process, and output. This study aims to determine the effect of organizational culture on the quality of management accounting information systems and its impact on managerial performance. This study uses a causal relationship (cause and effect). The data were collected using a survey method by distributing questionnaires directly to the Bhayangkara Tk Hospital. II Sartika Asih Bandung. The sampling technique was processed using cluster random sampling, amounting to 90 respondents, the data analysis was processed using SEM-PLS using explanatory research. The results obtained indicate that organizational culture has an effect on the quality of the management accounting information system and the quality of the management accounting information system has an effect on managerial performance.

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PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi pada Baitulmaal Wattamwil (BMT) di DKI Jakarta)

Jurnal Profita ◽

10.22441/profita.v11.01.009 ◽

2018 ◽

Vol 11 (1) ◽

pp. 120

Author(s):

Taufik Akbar

Keyword(s):

Organizational Culture ◽

Information Systems ◽

Organizational Structure ◽

Accounting Information ◽

Test Results ◽

Cross Sectional ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information

This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable. The object of this study is the accounting department at Baitulmaal Wattamwil (BMT) located in Jakarta. This study was conducted on 43 respondents using cross sectional approach. Therefore, the analysis of the data used is SmartPLS. The results showed that the variables of organizational culture affect the quality of accounting information systems, organizational structure affect the quality of accounting information systems, the quality of accounting information systems affect the quality of information accounting. This is evidenced from the results of hypothesis testing as seen from T-Stats (≥1,96). The quality of accounting information system mediates the influence of organizational culture on the quality of accounting information, and the quality of accounting information systems mediating influence between the organizational structure of the quality of accounting information. This is evidenced from Sobel test results were seen from the t-value (≥1,96).

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

Jurnal Ekonomi ◽

10.24912/je.v26i3.802 ◽

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.

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ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2021.v5.i4.4590 ◽

2021 ◽

Vol 5 (4) ◽

Author(s):

Rapina Rapina Rapina ◽

Hanny Hanny ◽

Nunuy Nur Afiah

Keyword(s):

Information System ◽

Information Systems ◽

Business Processes ◽

Accounting Information ◽

Personality Characteristics ◽

Accounting Information System ◽

Accounting Information Systems ◽

Independent Variables ◽

Quality Of Accounting Information

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.

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A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance

Indian Journal of Finance and Banking ◽

10.46281/ijfb.v1i2.89 ◽

2017 ◽

Vol 1 (2) ◽

pp. 52-59

Author(s):

Susan Peter Teru ◽

Innocent Idoku ◽

Jane Tinyang Ndeyati

Keyword(s):

Information System ◽

Information Systems ◽

Internal Control ◽

Accounting Information ◽

Business Environment ◽

Global Business ◽

Accounting Information System ◽

Accounting Information Systems ◽

Information Reliability ◽

The Impact

Businesses today operate in a highly competitive and changing global business environment and therefore require information system that provides speedy responses to the complex business issue. The rapid development in information technology (IT) has aided companies to generate and make use accounting information systems (AIS), and the qualitative characteristics of any accounting information system to make it effective can be sustained if there is proper internal control system. When companies and businesses adjust and regulate their computerized technique of internal control machinery according to accounting information system (AIS), there would be assurances of the reliability of financial information processes, the control measures of effectiveness and efficiency of the information reliability will be boasted, effectual and improved operative goals and enhanced performance. Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated efficiently and effectively, there will be improved performance, better accounting information reliability for better decision making for both the internal and external users.

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Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

ACRN Journal of Finance and Risk Perspectives ◽

10.35944/jofrp.2020.9.1.001 ◽

2020 ◽

Vol 9 (1) ◽

pp. 1-14 ◽

Cited By ~ 1

Author(s):

Vu Thi Thanh Binh ◽

Nhat-Minh Tran ◽

Do Minh Thanh ◽

Nguyen Thi Hong Nga

Keyword(s):

Information System ◽

Information Systems ◽

Path Analysis ◽

Information Quality ◽

Accounting Information ◽

System Quality ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information

Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.

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Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia

Global Business Review ◽

10.1177/0972150917713842 ◽

2018 ◽

Vol 19 (3) ◽

pp. 556-571 ◽

Cited By ~ 7

Author(s):

Ilham Hidayah Napitupulu

Keyword(s):

Information System ◽

Organizational Culture ◽

Structural Equation ◽

Management Accounting ◽

Accounting Information ◽

Partial Least Square ◽

Least Square ◽

Accounting Information System ◽

Study Results

Management accounting information system (MAIS) is an integral part of an organizational structure. MAIS refers to the normative, but when MAIS is implemented, it has unintended or unforeseen consequences, this is because, in the context of social organization and socially too, it is not been well understood by users. To avoid the user’s misunderstanding which gives the effect on the quality of MAIS, organizational culture can connect these problems. This study was conducted at the state-owned enterprises (SOEs) in Indonesia. Data analysis of study used structural equation model (SEM) with the approach of partial least square (PLS). The study results found that organizational culture affects the quality of MAIS. The results also found that the dimensions and indicators that are used to build the study model showed strong value, which means that the dimensions and indicators reflect the organizational culture and the quality of MAIS in SOEs in Indonesia.

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Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan di Lembaga Perkreditan Desa Kecamatan Tegalalang

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i02.p03 ◽

2021 ◽

Vol 31 (2) ◽

pp. 298

Author(s):

I Gusti Ngurah Krisna Dwipayana ◽

I Dewa Gede Dharma Suputra

Keyword(s):

Information System ◽

Organizational Culture ◽

Information Systems ◽

Employee Performance ◽

Accounting Information ◽

Accounting Information System ◽

Accounting Information Systems ◽

Analysis Technique ◽

The Village ◽

Positive Effect

Employee performance is a level of overall success for a person in carrying out a task. Good employee performance is driven by the effectiveness of the accounting information system and organizational culture. The purpose of this study was to provide empirical evidence in the effect of the effectiveness of accounting information systems and organizational culture on employee performance. This research conducted at the Village Credit Institutions in Tegalalang District. The number of respondent taken was 121 employees, with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. The results showed that the effectiveness of the accounting information system and organizational culture had a positive effect on employee performance. Keywords: Effectiveness of Accounting Information Systems; Organizational Culture; Employee Performance.

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Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

10.31219/osf.io/pxjqt ◽

2021 ◽

Author(s):

AISDL

Keyword(s):

Information System ◽

Information Systems ◽

Path Analysis ◽

Information Quality ◽

Accounting Information ◽

System Quality ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information

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PENGUJIAN EMPIRIS BAGAIMANA KUALITAS SISTEM INFORMASI AKUNTANSI YANG DIPENGARUHI OLEH ETIKA ORGANISASI BERIMPLIKASI TERHADAP KUALITAS INFORMASI AKUNTANSI

Jurnal Ilmiah Akuntansi Rahmaniyah ◽

10.51877/jiar.v3i1.95 ◽

2020 ◽

Vol 3 (1) ◽

pp. 88

Author(s):

Lesi Hertati ◽

Azhar Susanto ◽

Wahyudin Zarkasyi ◽

Harry Suharman ◽

Haryono Umar

Keyword(s):

Information System ◽

Information Systems ◽

Information Needs ◽

Accounting Information ◽

Ease Of Use ◽

Analysis Tool ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information

Accounting Information System is one of the most important parts in an organization. Function Organizational ethics is very influential on accounting information systems will produce accounting information needed by managers and non-managers of an organization as a basis for the decision making process in carrying out its functions or duties. The functions and tasks of managers or non-managers of related units within an organization vary greatly depending on the type of organization, the sections and levels that exist within the organization. The functions and tasks of managers or non-managers differ because the different levels and sections that cause the information needs of managers and non-managers are to support different functions and tasks. The difference in information requirements will lead to different data that must be entered and the accounting information system format used. Reality states that many accounting information systems in various state-owned enterprises have a variety of problems including problems of integration, ease of use, ease of access, ease of adaptation to changing conditions and the ability to produce accounting information as needed. The purpose of this study was to determine how much influence the organization's ethics has on the quality of accounting information systems and their implications for the quality of management accounting information. This method is descriptive and verification method, and the analysis tool is SEM Lisrel modeling. The results showed that user ethics significantly influence the quality of accounting information systems and their implications for the quality of accounting information.

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