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 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.

Factors influencing the learning of accounting information systems (AIS)

2019 ◽  
Vol 36 (3) ◽  
pp. 226-245
Author(s):  
Mahdi Moradi ◽  
Hossein Tarighi ◽  
Reza Hosseinipour ◽  
Mahdi Saravani
Keyword(s):  
Information Systems ◽  
Student Learning ◽  
Structural Equation ◽  
Teaching Style ◽  
Accounting Information ◽  
Equation Modeling ◽  
Statistical Population ◽  
Content Type ◽  
Factors Affecting ◽  
Accounting Information Systems

Purpose The purpose of this paper is to investigate factors affecting the students’ learning of the concepts of the accounting information systems (AIS) in Iran. Design/methodology/approach The statistical population of the study is the accounting and auditing students (Master’s degree) who have the lesson of AIS at state and private universities, as well as the institutes of higher education in 2017. The Likert scale has been used to design questionnaires. Further, the data were analyzed using structural equation modeling with the partial least squares technique. Findings Overall, after analyzing and comparing the results of the hypotheses, it was found that, respectively, “assistance to students,” “the power of critical thinking,” “academic professors skills,” “kind of transition to university,” “AIS course structure,” “proper timing of AIS presentation,“ “presentation of a prerequisite course” and finally, “appreciation of AIS” have the greatest impact on the level of student learning in AIS lesson. The results of this paper showed that “teaching style” and “having the previous background of the information system concepts” do not have a statistically significant effect on students’ general learning. Originality/value Without any overstatement, this paper will warn educational authorities in emerging countries that lack of attention to factors affecting university students’ learning can have serious consequences for the market of a country. Other than that, this paper will make university professors aware of the effects of effective methods for better student learning in the field of information technology, so that they can make a better assessment of the importance of AIS course.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT. SINAR GALESONG MANDIRI

2020 ◽  
Vol 2 (1) ◽  
pp. 1-11
Author(s):  
Sitti Zulaeha ◽  
Ayu Puspita Sari
Keyword(s):  
Information System ◽  
Information Systems ◽  
System Performance ◽  
Accounting Information ◽  
Primary Data ◽  
Management Support ◽  
Study Program ◽  
Accounting Information System ◽  
Factors Affecting ◽  
Accounting Information Systems

Analysis of Factors Affecting Accounting Information System Performance at PT. Sinar Galesong Mandiri, Thesis Accounting Study Program Faculty of Economics and Business Muhammadiyah University Makassar. Supervised by Supervisor I Ansyarif Khalid and Supervisor II Sitti Zulaeha. This study aims to obtain empirical evidence using primary data regarding Factors Affecting Accounting Information System Performance at PT. Sinar Galesong Mandiri. This type of research used in research is correlational with a quantitative approach. The population and sample in this study are based on certain criteria or puposive sampling techniques of 43 respondents. The results showed that the user involvement variable had no significant effect on the performance of accounting information systems. While a variety of training and education program variables, personal technical abilities, facilities and top management support significantly influence the performance of accounting information systems.

scholarly journals Analysis of Factors Affect to Organizational Performance In Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems

2017 ◽  
Vol 1 (2) ◽  
pp. 167
Author(s):  
Anton Arisman ◽  
Lukluk Fuadah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Performance ◽  
Structural Equation ◽  
Stock Exchange ◽  
Accounting Information ◽  
Equation Model ◽  
Management Control ◽  
Consensus Method ◽  
Factors Affecting

The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM) is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems.  Integration information system and users satisfaction has positive significant on organizational performance.  

scholarly journals Analysis of Factors Affect to Organizational Performance In Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems

2017 ◽  
Vol 1 (2) ◽  
pp. 167
Author(s):  
Anton Arisman ◽  
Lukluk Fuadah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Performance ◽  
Structural Equation ◽  
Stock Exchange ◽  
Accounting Information ◽  
Equation Model ◽  
Management Control ◽  
Consensus Method ◽  
Factors Affecting

The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM) is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems.  Integration information system and users satisfaction has positive significant on organizational performance.  

scholarly journals KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER

2019 ◽  
Vol 11 (2) ◽  
pp. 95-103
Author(s):  
Mochammad Ridwan ◽  
Budi Septiawan ◽  
Sasa S Suratman
Keyword(s):  
Information Systems ◽  
Organizational Commitment ◽  
Accounting Information ◽  
Sampling Technique ◽  
Primary Data ◽  
Successful Implementation ◽  
West Java ◽  
Accounting Information Systems ◽  
Verification Method ◽  
High Category

This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.

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 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

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