scholarly journals Pengaruh Keterlibatan Pengguna pada Efektivitas Penggunaan SIA dengan Kapabilitas Personal Sistem Informasi Sebagai Variabel Pemoderasi

2019 ◽  
Vol 28 (2) ◽  
pp. 1142
Author(s):  
Ida Bagus Baskara ◽  
I Gde Ary Wirajaya
Keyword(s):  
Information Systems ◽  
Data Collection ◽  
Regional Development ◽  
Accounting Information ◽  
User Involvement ◽  
Survey Method ◽  
Development Bank ◽  
Accounting Information Systems ◽  
Section Data ◽  
Regional Development Bank

This study aims to determine the effect of user involvement on the effectiveness of the use of accounting information systems and to determine the personal capabilities of information systems in moderating the influence of user involvement on the effectiveness of using accounting information systems at PT. Bali Regional Development Bank. The number of respondents used in this study were 52 people who served as executors in the Information and Accounting Technology (TIA) section. Data collection is done by survey method with data collection techniques used in the form of questionnaires. Data analysis techniques were carried out using moderation regression analysis. The results of the study show that user involvement supported by the personal capabilities of information systems is able to increase the effectiveness of the use of accounting information systems at PT. Bali Regional Development Bank. Keywords: User involvement, SIA, personal capabilities of information system.

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DIVISI TI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING

2019 ◽  
Vol 4 (1) ◽  
pp. 521
Author(s):  
Dwi Riana ◽  
Martha Rianty
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Data Analysis ◽  
Data Collection ◽  
Accounting Information ◽  
Primary Data ◽  
Survey Method ◽  
Accounting Information Systems ◽  
Data Collection Technique ◽  
City State

This research was conducted to determine the effect of the application of accounting information systems on the performance of IT division employees with organizational commitment as a variable intervening. This research was conducted at the Palembang State-Owned Bank consisting of Bank Negara Indonesia, Bank Republik Indonesia, Bank Tabungan Negara, and Bank Mandiri. The primary data collection technique was conducted by survey method distributing questionnaires. The population of this study were all employees of the Information Technology Division of the Palembang City State Bank, amounting to 56 people and the sample used was 56 people using a census that is all the population used as samples. Data Analysis using PLS is a part, as well as an alternative to SEM. From the results of calculations and analyzes carried out, the conclusion is that there is no influence between the application of accounting information systems to the performance of employees of the IT division of the state-owned Bank of Palembang.

KEMAMPUAN TEKNIK PERSONAL SISTEM INFORMASI, UKURAN ORGANISASI, KETERLIBATAN PEMAKAI DALAM SISTEM TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI

2020 ◽  
Vol 5 (2) ◽  
pp. 175-184
Author(s):  
Prapti Ningsih ◽  
Danang Mintoyuwono ◽  
Wianda Bias Intan Sepvie
Keyword(s):  
Information Systems ◽  
Significant Influence ◽  
Personal Information ◽  
Accounting Information ◽  
User Involvement ◽  
Simple Random Sampling ◽  
Organizational Size ◽  
Significance Level ◽  
Accounting Information Systems ◽  
Technical Ability

This research was conducted to examine the effect of the technical ability of personal information systems, organizational size, user involvement in the system on the performance of accounting information systems. The population in this study includes all employees who use accounting information systems, namely tellers and back offices in conventional banks in the South Jakarta area. The sampling method used in this study is Simple Random Sampling. The final data generated are 48 samples that are ready to be analyzed and tested. The analysis technique used is multiple linear regression and uses the name of the SPPS statistical application with a significance level of 5%. The results of this study indicate that (1) the technical ability of personal information systems has a significant influence on the performance of accounting information systems, (2) the size of the organization has no significant effect on the performance of accounting information systems, (3) user involvement in the system has a significant influence on accounting performance information Systems.

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat (BPR) DPK Perbarindo Bali Timur

2020 ◽  
Vol 1 (1) ◽  
pp. 8-14
Author(s):  
Ni Made Ayustina Warimi Dewi ◽  
I Wayan Rupa ◽  
L.P.G Sri Eka Jayanti
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
User Involvement ◽  
Total Sample ◽  
Top Management ◽  
Management Support ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
Top Management Support ◽  
A Company

Abstract Evaluationxofxthexperformancexof Accounting Information Systems used by a company is very important to know. The betterxthexperformancexof the system is applied. This research aims to analyze the influence of user involvement in the developmentxofxinformationxsystems, top management support, training and education programs, personal technical skills onxthexperformancexof accountingxinformationxsystems. ThisxresearchxwasxconductedxatxBRPxDPK PerbarindoxEastxBalixinx3 districts in Bali The samplexcollectionxtechnique usedxinxthis study was purposive sampling with a total sample of 50 respondents. Data analysisxtechniquesxusing thexclassicxassumptionxtest thatxisxnormality test, multcollinearityxtest, heteroskedacity test. Hypothesisxtestingxuses multiple linearxregressionxanalysis. Thexresultsxshowedxthat thexinvolvementxof users in thexdevelopmentxof informationxsystems, top management support, training and educationxprograms, technicalxabilitiesxaffectxthexperformancexof accounting information systems. Keywords: Involvement of users in the development of information systems; top managementxsupport; training andxeducationxprograms; personalxtechnical abilitiesxon information systemxperformance Abstrak Penilaian terhadap kinerja Sistem Informasi Akuntansi yang digunakan suatu perusahaan sangat penting untuk diketahui. Semakin baik kinerja dari sistem yang diterapkan.Penelitian ini bertujuanuntuk menganalisis pengaruh keterlibatan pemakai dalam pengembangan sistem informasi, dukungan manajemen puncak, program pelatihan dan pendidikan, kemampuan teknik personal terhadap kinerja sistem informasi akuntansi. Penelitian ini dilakukan pada BPR DPK Perbarindo Bali Timur pada 3 Kabupaten di Bali Teknik pengumpulansampel yang digunakan pada penelitian ini dengan metode purposive sampling dengan jumlah sampel sebanyak 50 responden. Teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji heteroskedasitas. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa keterlibatan pemakai dalam pengembangan sistem informasi, dukungan manajemen puncak, program pelatihan dan pendidikan, kemampuan teknik berpengaruh terhadap kinerja sistem informasi akuntansi. Kata Kunci: Keterlibatan Pemakai, Dukungan Manajemen Puncak, Program Pelatihan, Pendidikan, Kemampuan Teknik, Kinerja Sistem Informasi Akuntansi Kata Kunci: Keterlibatan pengguna dalam pengembangan sistem informasi; manajemen puncak dukungan; pelatihan dan pendidikan, program; kemampuan teknis perorangan; sistem informasi; kinerja

scholarly journals STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA

2014 ◽  
Vol 10 (1) ◽  
pp. 44
Author(s):  
I Made Suarta ◽  
IGA Oka Sudiadnyani
Keyword(s):  
Information Systems ◽  
Technology Acceptance ◽  
Structural Model ◽  
Financial Institution ◽  
Accounting Information ◽  
External Factors ◽  
Survey Method ◽  
Accounting Information Systems ◽  
Ex Post ◽  
Computer Based

Abstract This study examines the acceptance of computer-based accounting information systems at the Village Micro Financial Institutions (Lembaga Perkreditan Desa or LPD), by adopting the Technology Acceptance Model (TAM). Modification of the model performed on external factors, because these factors are determined by the LPD’s background as a traditional financial institution owned by indigenous villages. The study uses a non-experimental quantitative approach and ex-post facto research. Data collected by survey method, using a questionnaire. The respondents were selected randomly proportional from employees LPD in Badung regency and Denpasar city. The operational transaction processing, financial and management reporting at LPD is not fully utilizing computer-based accounting information system. Meanwhile, the structural model developed based on the theoretical study is not well supported by empirical data. The total effect of external factors on the actual use of computer-based accounting information systems in the LPD is not significant. Further research is needed, with revise the model and consider additional indicators as part of the external variables in order to provide a comprehensive model.

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 Dukungan Manajemen Puncak Memoderasi Keterlibatan Pengguna dan Kemampuan Pengguna pada Kinerja SIA DISPERINDAG Provinsi Bali

2018 ◽  
pp. 1844
Author(s):  
I Putu Gede Tata Trenida ◽  
A.A. Ngurah Bagus Dwirandra
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Information Systems ◽  
System Performance ◽  
Accounting Information ◽  
User Involvement ◽  
Management Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Top Management Support

The use of computerized accounting information systems can assist in the processing of corporate data so that the data will produce an information that can be useful for the company. The purpose of this study is to determine the effect of user involvement, user ability and top management support on the performance of accounting information system at the Dinas Perindutrian dan Perdagangan of Bali Province. This study took a sample of all users of Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) at Dinas Perindustrian dan Perdagangan Bali Province based on non-probability sampling method with purposive sampling technique as much as 40 sampling. Data collection was done by survey method. Analytical techniques in this study using multiple linear regression analysis and Moderating Regression Analysis (MRA). The results of this study indicate that user involvement has positive implications on the performance of Accounting Information Systems and the ability of users to have a positive implication on the performance of Accounting Information Systems. The result of Moderating Regression Analysis (MRA) shows that Peak Management Support strengthens the influence of User Involvement on Accounting Information System Performance while Top Management Support is unable to moderate User Ability to Accounting Information System Performance.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK RAKYAT INDONESIA KANTOR CABANG BENGKULU

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Khaidir ◽  
Neri Susanti
Keyword(s):  
Information Systems ◽  
User Satisfaction ◽  
Rating Scale ◽  
Accounting Information ◽  
Dominant Factor ◽  
Survey Method ◽  
End User ◽  
Accounting Information Systems ◽  
Branch Office ◽  
And Training

Khaidir, Neri Susanti; The research objective to factors determine the performance of accounting information systems at Bank Rakyat Indonesia Branch Office of Bengkulu. This study is a descriptive study, with a sample are employees of Bank Rakyat Indonesia Branch Office Bengkulu wear or use of accounting information systems as much as 42 employees. Methods of data collection done by survey method, while data analysis using rating scale analysis.The results reveal that the most dominant factor affecting the performance of accounting information systems at Bank Rakyat Indonesia Branch Office Bengkulu end user satisfaction factor is an average of 176, the second factor is the education and training programs by an average of 173, the next factor is the support of top management an average of 168 and the last factor is the ability of a personal technique average of 165.Key Word: Performance, Accounting Information Systems

scholarly journals Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi

2019 ◽  
pp. 1867
Author(s):  
I Gusti Ngurah Putu Ardiwinata ◽  
I Ketut Sujana
Keyword(s):  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
User Involvement ◽  
Sampling Technique ◽  
Technical Skills ◽  
Multiple Linear Regression Analysis ◽  
Training And Education ◽  
Accounting Information Systems ◽  
Analysis Technique

Information systems are the basis for the running of business today. Organizations need information systems to maintain competitiveness. The purpose of this study was to find out and obtain empirical evidence regarding the influence of personal technical skills, user involvement, training and education on the performance of accounting information systems. The population of this research is all LPD employees in the city of Denpasar. The sampling technique used was purposive sampling, so that the number of respondents obtained as many as 99 employees. Respondents in this study were the chairman, administration, cashier / admin and employees in the LPD who had used computer-based SIA directly. The analysis technique used is multiple linear regression analysis. The results of this study indicate that personal technical abilities, user involvement, and training and education have a positive and significant effect on the performance of accounting information systems in LPD in Denpasar City. Keywords: Personal technical skills, user involvement, training and education, SIA performance

scholarly journals Kemungkinan Penerapan Sistem Informasi Akuntansi Atas Aktivitas Penjualan Pada UMKM

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Singgih Tiwut Atmojo
Keyword(s):  
Information Systems ◽  
Data Collection ◽  
Case Study Research ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Study Research ◽  
Lack Of Control ◽  
Negative Findings

The purpose of this study is to find out how Accounting Information Systems are applied to UMKM and how to apply Accounting Information Systems that are effective for UMKM. The form of research is a case study research with data collection techniques using observation, interviews and documentation. The results showed that UMKM had not yet implemented an effective and accurate system. The conclusions of this study are: 1. The control applied is still not effective, 2. The existence of negative findings: a. The absence of accurate records, b. Lack of control in the production and warehouse. There are no financial report. The advice given is that UMKM should improve the system that was previously implemented, the owners of UMKM carry out supervision that authorizes the segregation of duties for each employee, in order to avoid fraud.

scholarly journals Determinants of Accounting Information System in pt. Indomarco Adi Prima, Jember Branch

2020 ◽  
Vol 1 (1) ◽  
pp. 70-77
Author(s):  
Rina Dian AGUSTIN ◽  
Muhammad FIRDAUS ◽  
Nanda WIDANINGGAR
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
User Involvement ◽  
Education And Training ◽  
Coefficient Of Determination ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
The Impact ◽  
And Training

The fundamental role of Accounting Information Systems (AIS) in organizations was a processor of accounting data to produce quality accounting information to support the company's internal activities, which had a significant correlation with the external. By the purposive sampling method, this study aims to analyze the impact of Education and Training Programs, Involvement of System Users, and Human Resources (HR) Competence on the Quality of Accounting Information Systems at PT. Indomarco Adi Prima Jember Branch, since there were ineffective process in selling application, by the late of manager approval and the network problem. The population in this study were all of employees who use Information Systems at PT. Indomarco Adi Prima Jember Branch. The method used was multiple regression, the data collection technique was questionnaire, and the result showed that the variable Education and Training Program significantly influences the quality of the AIS, System User Involvement variable significantly influences the quality of SIA, and HR competency variable significantly influences the quality of SIA and the coefficient of determination (R2) of all independent variables strongly explained the dependent variable.

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