scholarly journals Fakor-Faktor Yang Memengaruhi Kinerja Sistem Informasi Akuntansi Dengan Pendidikan Dan Pelatihan Sebagai Variabel Moderasi Pada PT. Bukit Megagriya Makmur

2021 ◽  
Vol 2 (1) ◽  
pp. 49-61
Author(s):  
Dyah Ayu Safitri ◽  
Muhammad Firdaus ◽  
Nurshadrina Kartika Sari

This study was conducted to determine the effect of user participation, user ability, and top management support on the performance of accounting information systems through education and training as moderating variables at PT. Megagriya Makmur Hill. This research uses classical assumption test, data quality test, descriptive statistical test, multiple linear regression, Moderated Regression Analysis test, and hypothesis testing. The results of the study show that user participation, user capabilities, top management support, have an effect on the performance of accounting information systems. When moderation occurs, education and training are not able to moderate user participation and top management support on accounting information system performance, while education and training are able to moderate users' ability to accounting information system performance.

2014 ◽  
Vol 6 (1) ◽  
pp. 58-73
Author(s):  
Siska Ryadi ◽  
Jimmy Ardianto

The purpose of this research is to analyze the factors that can improve the performance of Accounting Information System (AIS) used in the retail companies. There are four factors in this research, the factors consists user participation, top management support, user capabilities, and training and user education.  The objects of this research are the retail companies in Tangerang. The data used in this research is the primary data. The samples in this research are determined based on convenience sampling. The results from this research indicate that training and user education had significant influence to the performance of AIS partially, whereas user participation, top management support and user capabilities had not significant influence to the performance of AIS. Keywords : accounting information systems, AIS performance, user participation, top management support , user capabilities, training and user education .


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


2020 ◽  
Vol 1 (1) ◽  
pp. 149-156
Author(s):  
Arik Puji Rahmawati ◽  
Taudlikhul Afkar

To analyze the factors that influence the performance of accounting information systems is a goal that researchers want to achieve. Retrieval of data by distributing questionnaires to respondents, then analyzing the data that has been obtained and then draw conclusions. The results of respondents' answers by using several tests such as validation tests and so on to support more valid results and the results can be justified. The results show that the Capability of Personnel Techniques, Management Support, User Engagement and User Education and Training affect the performance of the accounting information system


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.      


2017 ◽  
Vol 16 (2) ◽  
pp. 131
Author(s):  
Shamsudeen Ladan Shagari ◽  
Akilah Abdullah ◽  
Rafeah Mat Saat

This study examines the influence of intra-organizational factors on Accounting Information System (AIS) effectiveness in Nigeria. These are internal organizational capabilities such as the internal control quality, training, and top management support that can significantly affect the success of AIS among the Nigerian Banks. In this study, exploratory research approach was adopted. A self-administered questionnaire was distributed to regional and branch offices of banks in Nigeria. A valid response rate of 48.4% was achieved, and the survey data were analyzed using Statistical Package for Social Sciences (SPSS) for the descriptive statistics and structural equation modeling for inferential analysis. The results of the study revealed that internal control quality and training are the most crucial factors in ensuring AIS effectiveness. The result further revealed that top management support is less important for the success of the systems. The findings suggest that banks should pay more attention to the internal control quality and training since they were found to be influencing the effectiveness of the system. Thus, when managers provide all the required in-house resources to support AIS, it would lead to the success of the system and which eventual result to realizing the full potential of their investment.


2021 ◽  
Vol 5 (1) ◽  
pp. 253
Author(s):  
Annisa' Amanattyas wahyudi Putri ◽  
Endang Masitoh ◽  
Purnama Siddi

This study aims to examine and analyze the effect of user involvement, personal technical skills, top management support (organizational structure), formalization of system development and training and education programs on the performance of accounting information systems. Sources of data are primary data in the form of answers to angke and secondary data in the form of an overview of Boys Bakery and Cake. The method used in this study is the classical assumption test and multiple linear regression analysis with the help of the SPSS version 26 program. The population in this study was 74 people. The sample was selected from the purposive sampling method as many as 55 people from several sections and branches. The results of this study indicate that user involvement and training programs have an effect on the performance of the Accounting Information System while personal engineering skills, top management support (organizational structure), formalization of system development have no effect on the performance of the Accounting Information System.


2019 ◽  
Vol 1 (1) ◽  
pp. 123-142
Author(s):  
Sang Ayu Putu Arie Indraswarawati ◽  
I Putu Deddy Samtika Putra ◽  
Ni Wayan Cahyani

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.


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