scholarly journals Culture of tri hita karana on ease of use perception and use of accounting information system

2018 ◽  
Author(s):  
I Gusti Ayu Agung Omika Dewi
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Ease Of Use ◽  
Accounting Information System

scholarly journals Students’ Perceptions on Studying Accounting Information System Course

2017 ◽  
Vol 8 (2) ◽  
pp. 1 ◽  
Author(s):  
Helen Wong ◽  
Raymond Wong
Keyword(s):  
Information Technology ◽  
Information System ◽  
Accounting Information ◽  
Ease Of Use ◽  
Financial Information ◽  
Decision Makers ◽  
Accounting Information System ◽  
Business World ◽  
Business Transactions ◽  
Perceptions Of Students

Information technology improves our lives and changes the business world. Business transactions and activities can now be handled by the computer system efficiently and effectively, and make the financial information quickly available for decision makers. Learning accounting information system becomes essential in nowadays study. Not only academic study at schools, professional bodies also require members to have knowledge in accounting information system. To understand the perceptions of students on the course of accounting information system, this study investigate their perceptions on ease of use, usefulness and acceptance. It provides insights to academics on planning the course of accounting information system for the students.

scholarly journals Analisa Kualitas, Keamanan, Kemudahan, dan Kecepatan dari Sistem Informasi Akuntansi di Perusahaan Global Tiket Network

2021 ◽  
Vol 31 (7) ◽  
pp. 1771
Author(s):  
Andrean Wismar Putra Saragih ◽  
Gede Juliarsa
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Ease Of Use ◽  
Analysis Tool ◽  
System Quality ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
System Operator ◽  
Qualitative Descriptive ◽  
Sample Method

On the website www.tiket.com, consumers can make online payments with various methods. This payment method requires a quality accounting information system. All financial activities that use the system will be carried out by the system operator, where the performance of this system operator has an important role in the overall performance of the company. The following research aims to determine the quality, security, ease of use and speed of access to accounting information systems at PT. Global Ticket Network. Population and sample 40 people. The sample method uses the census method. The analysis tool uses a qualitative descriptive technique. Based on the results of the study, AIS Quality, AIS Security, AIS Ease and SIA speed at PT. Global Tiket Network is already good. This is in accordance with the results of the questionnaire to 40 employees as respondents. Keywords: Accounting Information System; Quality.

scholarly journals Penerimaan Sistem Informasi Akuntansi Pada Pusat Kesehatan Masyarakat Yang Baru Menjadi Badan Layanan Umum Daerah (BLUD)

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Rudy Suryanto ◽  
Mohamad Abdul Latif ◽  
Hafiez Sofyani
Keyword(s):  
Information System ◽  
Health Center ◽  
Public Service ◽  
Behavioral Intention ◽  
Accounting Information ◽  
Ease Of Use ◽  
Intention To Use ◽  
Service Agency ◽  
Accounting Information System ◽  
Behavioral Intention To Use

This study aims to analyze the acceptance of public service agency (BLUD) accounting information system at BLUD health center in Boyolali, Center Java. TAM model is used in this study with behavioral theory perspective that used to for examine information technology adopted process. The samples used in this research is accounting and financial staffs at BLUD health center in Java that using BLUD accounting information system that developed by PT. Syncore Indonesia. Data obtained from questionnaires distributed be procesed using partial least square (PLS).The result of this research indicated 8 of 11 hipotheses are accepted. Where the result of this research showed relationship between users abilities and skills (UAS) toward percieved ease of use (PEOU), accounting information system (SIA) toward percieved usefulness (PU), percieved ease of use (PEOU) toward percieved usefulness (PU), percieved ease of use (PEOU) and percieved usefulness (PU) toward attitude toward using (ATU), percieved usefulness (PU) and attitude toward using (ATU) toward behavioral intention to use (BITU), and behavioral intention to use (BITU) toward actual system usage (ASU) are positif significant. Keywords: Accounting Information System, Public Service Agency (BLUD), Structural Equation Model, Technology Acceptance Model (TAM)

scholarly journals Modeling Managerial Accounting Information Systems Acceptance and Intention of Retention: Activity based Costing System as an Example

2021 ◽  
Vol 18 ◽  
pp. 1461-1473
Author(s):  
Ahmed Abdullah Saad Al-Dhubaibi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Technology Acceptance ◽  
Accounting Information ◽  
Ease Of Use ◽  
Manufacturing Companies ◽  
Activity Based Costing ◽  
Managerial Accounting ◽  
Accounting Information System ◽  
Accounting Information Systems

Accounting information systems acceptance and use has been a research interest for many researchers in recent years. Research in this area has employed several models related to technology acceptance and adoption. Factors that influence users’ acceptance and intention of use were investigated based on the pre-implementation perception of users regarding the usefulness of the systems, ease of use, and many other factors. In contrast, this study provides evidence on the post-implementation acceptance of the Activity-Based Costing (ABC) information system as a result of familiarity with the system and the realized benefits rather than expected. A questionnaire survey is used for data collection from different sized manufacturing companies. To analyze the hypothesized model, data obtained from non-adopters of ABC or adopters at the early stage of adoption were excluded from the analysis. In total, 83 valid responses were collected and used in the analysis. The findings indicate that user acceptance of ABC as a managerial accounting information system was enforced by the wider extent of use and the mediation of reported benefits that were realized by users (departments) of the system. Further, the acceptance of the system mediates the extent of use and the magnitude of reported benefits in their positive effect on the organizational intention to retain the system. These results guide companies that establish a new accounting information system, which may encounter a certain level of resistance, to make the benefits of the system implementation visible to all departments to create acceptance for the system and maximize the benefits of its use.

scholarly journals Impact of Corporate Governance on the Effectiveness of Accounting Information System in Jordanian Industrial Companies

2017 ◽  
Vol 10 (10) ◽  
pp. 1
Author(s):  
Feras Izzat Oqlah Kasasbeh
Keyword(s):  
Decision Making ◽  
Information System ◽  
Corporate Governance ◽  
Performance Evaluation ◽  
Accounting Information ◽  
Ease Of Use ◽  
Data Driven ◽  
Accounting Information System ◽  
Industrial Companies ◽  
The Impact

In this study, the impact of corporate governance factors on the effectiveness of accounting information system has been investigated considering Jordanian Industrial Companies. Authors considered the influence of corporate governance factors such as organisational vision, and goal translation, data-driven decision making, expertise and experience of governing committee, KPI based performance evaluation and effective collaboration between leaders and departments on the effectiveness of accounting information system. The effectiveness of accounting information system has been measured by the ease of use, security, storage, it's usability for delivery and decision making. The secondary data was collected using a questionnaire from 30 accounting firms in Jordan. Specialised software called Statistical Package for the Social Sciences (SPSS) has been used to analyse the data gathered and draw conclusions. Authors found that AIS is an effective tool for decision making and performance evaluation when management adopts the data-driven approach. However, for an effective AIS, it must be governed by subject matter experts who have expertise and experience is financial and accounting methodologies. Authors emphasised on the role of the leadership team in creating a clear vision and ASMART goals so that the AIS system can be aligned and help the departments to deliver on targets. It was observed that effective communication, collaboration among the leaders and departments significantly influence the effectiveness of AIS structure and it's ability to deliver results.

PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI MANFAAT, COMPUTER SELF EFFICACY, DAN KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI

2017 ◽  
Vol 13 (1) ◽  
pp. 63
Author(s):  
Elisabeth Octaviana Tri Setyowati ◽  
Agustini Dyah Respati
Keyword(s):  
Information System ◽  
Self Efficacy ◽  
Accounting Information ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Coffee Shop ◽  
Accounting Information System ◽  
Coffee Shops ◽  
Computer Self Efficacy

This purpose of this research is to analyse the impact of perceived usefulness, perceived ease of use and computer self efficacy toward satisfaction of accounting information system users with a study at the coffee shops in Sleman Regency. The population was the employee of the coffee shops in Sleman Regency who were using accounting information system. The snowball sampling technique were used to select the sample. This research used primary data as the main data source. Instrument used in this research was a questionnaire. The data analysis method used was multiple regression analysis. The results showed that perceived usefulness and perceived ease of use had significant impact toward satisfaction of accounting information system users at the employee of the coffee shops in Sleman Regency. Contrary, computer self efficacy did not have significant impact toward satisfaction of accounting information system users at the employee of the coffee shops in Sleman Regency.Keywords: Accounting Information System Users’ Satisfaction, Perceived Usefulness, Perceived Ease Of Use, Computer Self Efficacy.Penelitian ini bertujuan untuk menguji pengaruh persepsi kemudahan penggunaan, persepsi manfaat dan computer self efficacy terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman. Populasi yang diteliti adalah karyawan coffee shop yang memakai sistem informasi akuntansi. Teknik pengambilan sampel dalam penelitian ini menggunakan pendekatan non-probability sampling, yaitu dengan cara snowball sampling. Data yang digunakan bersumber dari data primer. Teknik pengumpulan data yang digunakan adalah kuesioner. Teknik analisis data yang digunakan adalah analisis deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa persepsi kemudahan penggunaan persepsi dan manfaat berpengaruh signifikan terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman. Sebaliknya, computer self efficacy tidak berpengaruh signifikan terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman.Kata kunci: Kepuasan Pengguna Sistem Informasi Akuntansi, Persepsi Kemudahan Penggunaan, Persepsi Manfaat, Computer Self Efficacy

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

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.

THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY

2018 ◽  
Vol 4 (2) ◽  
pp. 33-42
Author(s):  
Fajar Adiyanto ◽  
Yuli Chomsatu Samrotun ◽  
Anita Wijayanti
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Educational Level ◽  
Work Experience ◽  
Accounting Information ◽  
Primary Data ◽  
Multiple Series ◽  
Accounting Information System ◽  
Financial Report ◽  
Report Quality

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. This type of research i.e. research with quantitative data sources in this study is the primary data. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. The technique in this study use the question form. The data analysis in a linear regression multiple series program spss for windows version 17.0. From data analysis known that the variabel work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality, with in the regression coefficient values show that showed a negative value i.e. t count-0.985 and significant value of 0.334

EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT

2019 ◽  
Vol 1 (1) ◽  
pp. 123-142
Author(s):  
Sang Ayu Putu Arie Indraswarawati ◽  
I Putu Deddy Samtika Putra ◽  
Ni Wayan Cahyani
Keyword(s):  
Information System ◽  
Support System ◽  
User Satisfaction ◽  
Information Quality ◽  
Accounting Information ◽  
Top Management ◽  
Management Support ◽  
System Quality ◽  
Accounting Information System ◽  
Top Management Support

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.

Telaahan Penerapan Sistem Informasi Akuntansi Berbasis Komputer Akuntansi (Menggunakan Microsoft Excel) dalam Penyajian Laporan Keuangan (Studi Kasus pada Rumah Sakit Islam Bogor)

2010 ◽  
Vol 6 (02) ◽  
pp. 49
Author(s):  
Syarief Gerald Prasetya
Keyword(s):  
Information System ◽  
Balance Sheet ◽  
Accounting Information ◽  
Financial Statement ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Accounting Information System ◽  
Achievement Data ◽  
Medical Needs ◽  
Processing Data

Hospital was established to serve the medical needs of the citizen. In addition to serving, hospitals also need to explore the benefits for the sustainability and the development of the hospital. To achieve financial reports have involved a large role. Accounting information system computer-based accounting will help serving the financial reports, so that more accurate and faster. Errors can be diminished.  Research object is selected by the author to conduct research is Bogor Rumah Sakit Islam. A hospital that is located on Jl. Perdana Raya. 22 Budi Agung, Jakarta Utara. This hospital was established on May 12, 1991. The location is strategic as it is in the center of Bogor. In doing activity, accounting information system based on computerized accounting still not yet common use. Computer already exist but support application to create an accurate and fast financial statement does not exist. So much weaknesses if we still using manual method. Like slowly processing data, still using much worker and much step while processing. The information result is still contained high mistake. To solve all problems above we need accounting software as tool for accounting division. For that I try to apply computerized accounting using Microsoft Excel for helping creating financial statement. By doing observation and interview with related employee, this research can do well. Journalize transaction process by using Microsoft Excel is to make a column for each transaction such as Journal Voucher, General Ledger, Balance Sheet. After making a column, the next step is inputing achievement data to Journal Voucher. After inputing data, General Ledger and Balance Sheet can automatically fill up. By using computer, processing data is more faster, information result is more accurately, human resource is less needed. Related management can get information they need more faster, because amount recalculated every doing transaction.

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