scholarly journals PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA UMKM DI KOTA BANDA ACEH)

2020 ◽  
Vol 4 (4) ◽  
pp. 602-612
Author(s):  
T Irzal Rizki Mauliansyah ◽  
Mulia Saputra
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Total Sample ◽  
Company Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Medium Enterprises ◽  
Banda Aceh

This study aims to determine the effect of utilization, quality, security and supporting facilities of Accounting Information Systems (SIA) on the performance of micro, small and medium enterprises. The research sample was taken by a number of MSMEs in Banda Aceh which engaged in the industry, trade and various services sectors with a total sample of 88 MSMEs. The results of the study show that: (1) The utilization, quality, safety and supporting facilities of Accounting Information Systems (SIA) together have a significant effect on company performance; (2) Utilization of Accounting Information Systems (AIS) has a significant effect on company performance; (3) Quality of Accounting Information System (SIA) has a significant effect on company performance, (4) Security of Accounting Information Systems (SIA) has a significant effect on company performance, and (5) Supporting tools of Accounting Information Systems (SIA) have a significant effect on company performance.

scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN PELUMAS (STUDI KASUS PADA PT. FAJAR INDAH KUSUMA)

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Andini Tirta Cricela Suleman ◽  
Jantje J. Tinangon ◽  
Winston Pontoh
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Data Collection Technique ◽  
Medium Enterprises ◽  
A Company

Accounting Information System is an important thing owned by a company because the purpose and accounting information system is to provide information for users of accounting information that investors and other users inventory is one important component for a good company small and medium enterprises, and large companies. Because seen from the existing theory of inventory accounting information systems can provide many benefits for companies, especially PT. Fajar Indah Kusuma. The purpose of this study is to analyze whether the accounting information system inventory at PT. Fajar Indah Kusuma is adequate in the hope to provide benefits for the company, researchers and other parties. The method used in this research is the type of qualitative research that presents in the form of descriptive. While the data collection technique is done by direct survey to PT. Fajar Indah Kusuma and conducting interviews from several resource persons in the company. From the results of the study can be concluded that PT. Fajar Indah Kusuma not have adequate accounting information systems inventory where there are still short comings in the separator function dan internal control. The authors suggest that companies make impovements and evaluations on the system of divison of function and internal controls in order to run according to the system and efficient.Keywords : Analysis, accounting information systems, inventory

scholarly journals Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam

2019 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Syahril Effendi ◽  
Baru Harahap
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Business Development ◽  
City Government ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Medium Enterprises ◽  
The City

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City

scholarly journals PENGARUH PENERAPAN SISTEM INFORMASI AKUTANSI TERHADAP KINERJA KARYAWAN BRI CABANG BANDA ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 386-391
Author(s):  
Dico Wiranto ◽  
Muslim Muslim
Keyword(s):  
Information Systems ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Simple Regression Analysis ◽  
Positive Effect ◽  
Banda Aceh

The problem in this study is whether How Accounting Information Systems affect Employee Performance. The purpose of this study was to determine the effect of the effect of Accounting Information Systems on Employee Performance. The location of the study is at PT Bank BRI Banda Aceh, the number of respondents is 105 customers, while  the  sampling  technique  uses  Non  Probability  Sampling  where  researchers  accidentally  meet  with  the Employee, the technique of collecting data is a questionnaire, data analysis is calculated with the help of SPSS 19.0 with qualitative analysis tools and quantitatively and using a simple regression analysis hypothesis test. From the results of the research and discussion of the analysis of the results that have been carried out in this study, it can be concluded that the Accounting Information System has a positive effect on Employee Performance at the BRI Branch and the Banda Aceh Region. It can be said that accounting information systems are very helpful for a number of employee jobs, and SIA at Bank BRI is currently quite good at measuring performance. It has been proven in this study that AIS assesses that employee performance can be assessed from a program

scholarly journals 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)

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).

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.

THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS ON EMPLOYEE PERFORMANCE IN PT MATAHARI DEPARTMENT STORE BANDA ACEH

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Eva Susanti ◽  
Nasrullah Nasrullah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Employee Performance ◽  
Accounting Information ◽  
Strong Relationship ◽  
Research Data ◽  
Survey Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Banda Aceh

The purpose of this study was to examine the Accounting Information System on Employee Performance at PT. Matahari Depertment Store Banda Aceh. This research is a research using survey method with associative descriptive approach. This research was conducted from November 2018 to completion. The object in this study is the Accounting Information System on Employee Performance at PT. Matahari Depertment Store Banda Aceh The sample of this research is 39 respondents. Research data were collected through questionnaires, and documentation studies. The research data were analyzed using a simple linear regression model and processed using SPSS (Statistical Product and Service Solutions) version 22 assistance, the t test (partial) was intended to partially determine the effect of the independent variables on the dependent variable at the 95% confidence level (α = 0.05). The results showed that the Accounting Information System affects the Performance of Employees at PT. Matahari Depertment Store Banda Aceh. Accounting Information Systems have a strong relationship to Employee Performance at PT. Matahari Depertment Store Banda Aceh

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 PENGARUH PEMAKAI DAN KONFLIK PEMAKAI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DENGAN LIMA VARIABEL MODERATING DI SKPD PEKANBARU

2016 ◽  
Vol 5 (1) ◽  
pp. 93
Author(s):  
Kusumaningdiah Retno Setiorini
Keyword(s):  
Information Systems ◽  
User Experience ◽  
Accounting Information ◽  
Supervisor Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Negative Effect ◽  
Positive Effect

Abstract The purpose of this study was to test the infl uence of users and user confl ict on the quality of accounting information systems with superior support, user communications developer, the complexity of the task, the complexity of the system, the user experience as a variable moderating. The method used survey method with processed primary data obtained from the questionnaire. The population in this study was 98 SKPD Pekanbaru which has a function as a task of fi nancial matters relating to the quality of accounting information systems with the number of samples that can be analyzed as much data as 78 respondents. The sampling technique used purposive sampling. Test data validation and reliability of respondent data using Pearson product moment and Cronbach’s alpha. Data were analyzed using Moderated Regression Analysis (MRA). The results showed (1) Effect of users positive effect on the quality of accounting information systems. (2) Confl ict users will not negatively affect the quality of accounting information system. (3) The infl uence of supervisor support moderated wearer no positive effect on the quality of accounting information systems. (4) The effect of the user moderated user communications developer is not a positive infl uence on the quality of accounting information systems. (5) Effect of users moderated complexity of the task is not a positive infl uence on the quality of accounting information systems. (6) The effect of the user moderated system complexity is not a positive infl uence on the quality of accounting information systems. (7) Effect of the wearer moderated user experience no positive effect on the quality of accounting information systems. (8) Confl ict wearer superior failed to support moderated negative effect on the quality of accounting information systems. (9) Confl ict wearer user communication moderated the developer is not a negative effect on the quality of accounting information systems. (10) The confl ict wearer moderated complexity of the task is not a negative effect on the quality of accounting information systems. (11) Confl icts user moderated system complexity is not a negative effect on the quality of accounting information systems. (12) Confl icts wearer moderated user experience a negative effect on the quality of accounting information system. Keywords: infl uence of users, user confl ict, supervisor support, user communications developer, the complexity of the task, the complexity of the system, the user experience.

scholarly journals ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0

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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