scholarly journals Pengaruh Kualitas Sistem Informasi Akuntansi, Norma Subyektif dan Kemudahan Penggunaan pada Kinerja Individu

2018 ◽  
pp. 1339
Author(s):  
Ni Luh Made Galih Putri Saraswati ◽  
I Gusti Ayu Eka Damayanthi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Individual Performance ◽  
Subjective Norms ◽  
Ease Of Use ◽  
System Quality ◽  
Accounting Information Systems

Information is one of the business resources. Information system quality and company success are influenced by individual performance. The performance of individuals with accounting information systems that are supported by subjective norms and ease of use of the system. This study aims to examine and provide empirical evidence about the factors that can lead to the success of the accounting information system that has an impact on improving individual performance. This study examines souvenir companies in Bali by taking samples of employees at the Bali Agung Company Souvenir based on non-probability sampling technique with purposive sampling method and a sample of 60 employees. Data collection was carried out using questionnaire and non-participant observation. The analysis technique in this study uses multiple linear regression analysis. The results of the analysis indicate that the Quality of Accounting Information Systems (SIA), Subjective Norms, and Ease of Use have an effect on Individual Performance. Keywords: SIA quality, subjective norms, ease of use, individual performance

scholarly journals Kinerja Individu Sebagai Pengukuran Kesuksesan Adopsi SIA dengan Model UTAUT dan Delone & Mc Lean

2019 ◽  
Vol 28 (2) ◽  
pp. 1607
Author(s):  
Gede Surya Pratama ◽  
Dodik Ariyanto ◽  
Ayu Aryista Dewi
Keyword(s):  
Information Quality ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Individual Performance ◽  
System Quality ◽  
Performance Expectations ◽  
Accounting Information Systems ◽  
Research Population

The research objective was to determine the effect of performance expectations, effort expectations, social influence and facilitation conditions as well as system quality and information quality on perceptions of individual performance in the Rural Bank accounting information system in Denpasar. The research population is individuals who use accounting information systems in carrying out their work. The research sample was taken using a purposive sampling technique, where the sampling process was based on certain criteria. So that the number of samples used in this study were 13 BPR  with a total of 100 BPR employees. Data collection using questionnaires and data analysis techniques used are multiple linear regression analysis. The results of the analysis in the study showed that: performance expectations (performance expectations), business expectations (business expectations), social factors (social influences), facilitation conditions (facilitation conditions), system quality and information quality had a positive and significant effect on individual performance. Keywords: UTAUT, De Lone and Mc Lean, individual performance.

scholarly journals The Role of Accounting Information System Afflication In Reliability Financial Reporting

2021 ◽  
Vol 2 (1) ◽  
pp. 97-112
Author(s):  
Lesi Hertati ◽  
Otniel Safkaur ◽  
Dwi Yanti ◽  
Irlan Fery ◽  
Peny Cahaya Azwardi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Central Government ◽  
Accounting Information ◽  
Sampling Technique ◽  
City Governments ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Verification Methods

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

scholarly journals Pengaruh Kompetensi Karyawan, Motivasi Kerja, Dan Kepuasan Kerja Terhadap Kinerja Sistem Informasi Akuntansi Di LPD

2019 ◽  
Vol 28 (2) ◽  
pp. 1580
Author(s):  
Wayan Putra Valentino Anggara ◽  
I Ketut Yadnyana
Keyword(s):  
Job Satisfaction ◽  
Information Systems ◽  
Human Resources ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information Systems ◽  
Employee Competencies

More practical data processing through the application of SIA with application programs, but the level of knowledge of human resources in the field of information technology is still limited. In general, the problems of the LPD in Tegallalang District are caused by a lack of quality human resources. The research objective was to determine the effect of employee competency, work motivation, and job satisfaction on the performance of accounting information systems in the LPD of Tegallalang District. The study population included LPD in Tegallalang District, which numbered 43 LPD. The sampling technique used in this study is a saturated sample technique. The hypothesis was tested using multiple linear regression analysis. The results showed that the influence of employee competency, work motivation, and job satisfaction had a positive and significant effect on the performance of accounting information systems. Keywords: Performance of accounting information systems, employee competencies, work motivation, job satisfaction.

scholarly journals Pengaruh Efektivitas SIA, Kecanggihan Teknologi Informasi, dan Kemampuan Teknik Pemakai SIA pada Kinerja Individu

2019 ◽  
pp. 1735
Author(s):  
Luh Putu Radhakrishnan Dewi ◽  
Ida Bagus Dharmadiaksa
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Individual Performance ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Analysis Technique ◽  
Saturated Sample

The purpose of this study is to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems of individual performance. This research was conducted on 27 BPR in Gianyar Regency. The number of samples taken is 108 respondents with the method of determining the sample, namely the saturated sample method. Data collection is done by distributing questionnaires, documentation and interviews. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems have a positive effect of individual performance. Keywords: Effectiveness AIS, sophistication IT, technical ability users AIS, individual performance.

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 Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pendidikan dan Pelatihan pada Efektivitas Penggunaan Sistem Informasi Akuntansi

2019 ◽  
pp. 763
Author(s):  
I Gusti Ngurah Wahyu Wira Satria ◽  
I Nyoman Wijana Asmara Putra
Keyword(s):  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Education And Training ◽  
Organizational Goals ◽  
Accounting Information Systems ◽  
Positive Effect ◽  
And Training

The effectiveness of accounting information systems is very instrumental in determining the success of management to achieve organizational goals and users of  SIA have a major role in the effectiveness of the system. This study to obtain empirical about the effect of personal engineering skills, involvement of users, education and training on effectiveness of SIA. The population used in this study is all employees who work at the Badung District Government Regional Organization. The method of the sample by nonprobability sampling technique with saturated sampling method, so that the respondents in this study amounted to 37 people. The data analysis technique used is multiple linear regression analysis. The test results of this of personal techniques has a positive effect on the effectiveness of accounting information systems, the involvement of users has a positive effect on the effectiveness of accounting information systems, and education and training have a positive effect on the effectiveness of accounting information systems.

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 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 Application of Accounting Information Systems for Individual Performance

2015 ◽  
Vol 7 (6) ◽  
pp. 63-67
Author(s):  
Rahmawati Rahmawati ◽  
M.Si . ◽  
AK . ◽  
CA . ◽  
Hasbi Abbas .
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Organizational Performance ◽  
Accounting Information ◽  
Individual Performance ◽  
Ease Of Use ◽  
Square Root ◽  
Accounting Information Systems ◽  
Other Information ◽  
The Individual

This study aims: To determine the effect of the application of accounting information system of individual performance in the regional work units. By testing the validity discriminate PLS associated with the principle that the gauges (manifest variables) distinct constructs should not be correlated with the height, the information technology that is implemented in the organization should be able to provide benefits to the individual and organizational performance and provide comfort for the wearer. Information technology can benefit the individual and organizational performance is an information technology that can be applied easily. The way to test the validity of discriminates with reflexive indicators by comparing the square root of AVE for each construct with the correlation between the constructs in the model. Good discriminate validity was shown on the square root of AVE for each construct is greater than the correlation between the constructs in the model Fornell and Larcker and results of SIA1 to SIA8 otherwise well. Limitations of research is conducted still b M any factors in the implementation of other information systems that could affect the company's performance, but not used and researched in this study. Future studies are expected to incorporate these factors to be studied, for example, the level of consumer confidence, the level of competence, ease of use of information systems, the benefits of the system information.

scholarly journals PERANAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN PADA PT. ABADI MEDAN JAYA JAPARIS

2021 ◽  
Vol 1 (1) ◽  
pp. 15-20
Author(s):  
Indah Puspita Sari Bulolo ◽  
M. Nursidin
Keyword(s):  
Decision Making ◽  
Information System ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Management Decision ◽  
System Variable ◽  
Accounting Information Systems ◽  
Management Decision Making ◽  
Operational Activity

The role of information systems is very important for companies to be able tosupport every operational activity and assist in the decision-making process. Therehave been many companies that use information systems to support their businessprocesses so that by using this information system, the company's competitiveadvantage can be achieved. The formulation of the problem in this study is how therole of accounting information systems in management decision making at PT.Abadi Medan Jaya Japaris ?. The research objective is to identify and analyze therole of accounting information systems in management decision making at PT.Abadi Medan Jaya Japaris. This study uses simple linear regression analysis,determination test and t test, with the help of the SPSS version 20.00. Based on theresults of hypothesis testing, it shows that t count > t table, namely 18.905>2.03951, then H0 is rejected and H1 is accepted, which means that the accountinginformation system variable has a positive and significant effect on the decisionmaking variable at PT. Abadi Medan Jaya Japaris. Which means that theaccounting information system plays an important role for management in makingdecisions at PT. Abadi Medan Jaya Japaris. In addition to the determination test,it is known that the percentage of the relationship between variable X accountinginformation system and variable Y is used. The determination test is used todetermine the influence of the accounting information system on decision makingof 0.920 or 92% while the remaining 0.08 or 8% is influenced by other factors thatare not researched in this study

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