scholarly journals Relevance of Top Management Support, Personal Capabilities, Formalisation of Information System Development on the Performance of Accounting Information Systems at Expedition Companies

Author(s):  
Elen Puspitasari ◽  
Bambang Sudiyatno ◽  
Yeye Susilowati ◽  
Jennyfer Jessica Efendi
2013 ◽  
Vol 10 (1) ◽  
Author(s):  
Elfreda Aplonia Lau

This study examines behavioral accounting on the basis of the theory of information systems. Respondents in this study were 200 respondents of the users of information systems in medium enteprise in East Kalimantan. The results indicate that user participation in the development of information systems influence user satisfaction in information system development, although the magnitude of the effect is 9%. The result indicates that user - developer communication, task complexcity, system complexcity, user influence, organisation culture moderated the effect of user’s participation on user’s satisfaction in information system development. It was also found that top management support acts as independent predictor on user’s satisfaction in information system development. User-developer communication having positive effetc on user’s satisfaction in information system development. User influence having negative effect on user’s satisfaction in information system development. Task complexcity and system coplexcity having negative effect on user’s satisfaction in information system development. Organizational culture having positive effect on user’s satisfaction in information system development. User’s satisfaction having positif effect on user’s performance in information system development.Keywords: User’s Participation, Top Management Support, Communication User-Developer, Task Complexity, System Complexity, User’s  Influence, Organizational Cul-ture, User’s Satisfaction and User’s Performance.


1970 ◽  
Vol 3 (01) ◽  
pp. 109-120
Author(s):  
Dwinanto Priyo Susetyo ◽  
Dadang Sadeli ◽  
Surtikanti Surtikanti

A B S T R A C T This research is motivated by a number of banking companies are less able to provide good service to customers, especially relating to electronic transactions. The purpose of this study was to determine the effect of top management support, technical capabilities and training of employees on the performance of accounting information systems. This study used a survey by distributing questionnaires by 73 bank’s employees as of accounting information systems. The test results show that support of top management and the ability of users of information systems affect the performance of accounting information systems but employee training has no effect on the performance of accounting information systems. A B S T R A K Penelitian ini dilatarbelakangi oleh banyaknya perusahaan perbankan yang kurang dapat memberikan pelayanan yang baik terhadap nasabah khususnya yang berhubungan dengan transaksi elektronik. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh dukungan manajemen puncak, kemampuan teknik dan pelatihan karyawan terhadap kinerja sistem informasi akuntansi. Penelitian ini menggunakan survei dengan menyebarkan kuesioner sebanyak 73 pegawai bank di wilayah Sukabumi. Sampel yang diambil dari populasi tersebut adalah pemakai sistem informasi akuntansi. Hasil pengujian menunjukkan bahwa dukungan manajemen puncak dan kemampuan pemakai sistem informasi berpengaruh terhadap kinerja sistem informasi akuntansi tetapi pelatihan karyawan tidak berpengaruh terhadap kinerja sistem informasi akuntansi. JEL Classification: M53, M41


2020 ◽  
Vol 1 (1) ◽  
pp. 8-14
Author(s):  
Ni Made Ayustina Warimi Dewi ◽  
I Wayan Rupa ◽  
L.P.G Sri Eka Jayanti

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


2018 ◽  
pp. 1844
Author(s):  
I Putu Gede Tata Trenida ◽  
A.A. Ngurah Bagus Dwirandra

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.


2021 ◽  
Vol 2 (1) ◽  
pp. 1-16
Author(s):  
Lesi Hertati ◽  
Rina Antasari ◽  
Nazarudin Nazarudin ◽  
Irlan Fery ◽  
Peny Cahaya Azwari ◽  
...  

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.


2021 ◽  
Vol 5 (2) ◽  
pp. 127-142
Author(s):  
Sri Wahjuni Latifah ◽  
Wibi Abitama

The purpose of this research is to find out the influence of user involvement, training and education, and top management support on the performance of accounting information systems. The dependent variable in this study is the performance of accounting information systems. While the independent variables are user involvement, training and education, and top management support. The sample taken in this study were 54 respondents who were employees of the Sentani Malang Oncology Hospital who used the accounting information system. The analysis technique used descriptive statistical analysis and PLS analysis using warpls7. The results of this study show: (1) There is a positive and significant direct influence between user involvement on the performance of the accounting information system, (2) There is a positive and significant direct influence between training and education on the performance of the accounting information system, (3) There is a positive and significant direct influence between top management support on the performance of the accounting information system.


2020 ◽  
Vol 1 (4) ◽  
pp. 210-224
Author(s):  
Lesi Hertati ◽  
Nazarudin Nazarudin ◽  
Irlan Fery

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system in order to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems / components, both physical and non-physical, which are interconnected and harmoniously cooperate with each other to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology / accounting information system activities on lecturer work reports, lecturer salaries and managers. College.      


2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Ardiani Ika Sulistyawati ◽  
Aprih Santoso ◽  
Septi Ratnasari

The purpose of this study is to provide empirical evidence and analyze the influence of user friendliness, top management support, system formalization, education and training and company size on the performance of accounting information systems. The population in this study are hospitality employees whose work uses accounting information systems. The number of samples used was 103 respondents using purposive sampling technique. This research instrument was in the form of a questionnaire with Likert scale measurement. The analysis technique used in this study is multiple linear regression analysis. From the results of this study indicate the influence of user involvement, the formalization of the system has no effect on the accounting information system and top management support, education and training, company size influences the accounting information system Keywords: accounting information system


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