scholarly journals The Influence of Business Strategy Through the Management Accounting Information System to the Quality of Management Accounting Information - Evidence in Indonesia.

2018 ◽  
Author(s):  
Lilis Puspitawati ◽  
Azhar Susanto
Keyword(s):  
Information System ◽  
Business Strategy ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting Information System

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

scholarly journals Pengaruh Kontrol Otoritas dan Strategi Bisnis Terhadap Sistem Informasi Akuntansi Manajemen (SIAM) Pada Perusahaan Farmasi Di Palembang

2016 ◽  
Vol 6 (2) ◽  
pp. 185-196
Author(s):  
Fenny Marietza ◽  
Cardova Gloria Artha Siahaan
Keyword(s):  
Information System ◽  
Business Strategy ◽  
Management Accounting ◽  
Accounting Information ◽  
Strategy Management ◽  
Research Use ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Control Authority ◽  
Account Information

This research aims to examine influenceof control authorities and business strategy towards informationmanagement accounting systems (SI AM) on the company pharmacy in Palembang. The population used in the studyin the i that is p erusahaan f armasi in Palembang. Samples in research use respon en Pharmaceutical companyManager in Palembang that understands the systems account information tansi was man ajemen (SI AM). Dataresearch results processed by downloading will double the ber linear esi regr yan g showed positive and significanteffect of controling formal management accounting information system (SIAM). Control authority in formalinfluential positif and significantly limited management accounting information system (SIAM). Influential businessstrategy positively and significantly to management accounting information system (SIAM).Keywords: Control Authority, Business Strategy, Management Accounting Information System.

Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia

2018 ◽  
Vol 19 (3) ◽  
pp. 556-571 ◽  
Author(s):  
Ilham Hidayah Napitupulu
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Structural Equation ◽  
Management Accounting ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Information System ◽  
Study Results

Management accounting information system (MAIS) is an integral part of an organizational structure. MAIS refers to the normative, but when MAIS is implemented, it has unintended or unforeseen consequences, this is because, in the context of social organization and socially too, it is not been well understood by users. To avoid the user’s misunderstanding which gives the effect on the quality of MAIS, organizational culture can connect these problems. This study was conducted at the state-owned enterprises (SOEs) in Indonesia. Data analysis of study used structural equation model (SEM) with the approach of partial least square (PLS). The study results found that organizational culture affects the quality of MAIS. The results also found that the dimensions and indicators that are used to build the study model showed strong value, which means that the dimensions and indicators reflect the organizational culture and the quality of MAIS in SOEs in Indonesia.

scholarly journals The Influence of Organizational Culture on The Quality of Management Accounting Information Systems and Its Impact on Managerial Performance

2021 ◽  
Vol 5 (1) ◽  
pp. 156-167
Author(s):  
Uswatun Hasanah ◽  
Dwioctavia Ningrum ◽  
Indri Alya Rahayu
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Survey Method ◽  
Managerial Performance ◽  
Accounting Information System ◽  
Accounting Information Systems

Organizational culture is an important environmental problem for an organization. Managers must understand that culture is an important determinant that affects how well the organization will perform, then. Information systems must be managed based on appropriate methods and methods to strengthen the assumption that the accounting information system implemented by management will affect company performance and that management accounting information systems are not bound by formal criteria that can explain the nature of the input, process, and output. This study aims to determine the effect of organizational culture on the quality of management accounting information systems and its impact on managerial performance. This study uses a causal relationship (cause and effect). The data were collected using a survey method by distributing questionnaires directly to the Bhayangkara Tk Hospital. II Sartika Asih Bandung. The sampling technique was processed using cluster random sampling, amounting to 90 respondents, the data analysis was processed using SEM-PLS using explanatory research. The results obtained indicate that organizational culture has an effect on the quality of the management accounting information system and the quality of the management accounting information system has an effect on managerial performance.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

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