FAKTOR-FAKTOR YANGrMEMPENGARUHI IMPLEMENTASI SISTEM INFORMASIkAKUNTANSI BERBASISrTEKNOLOGI INFORMASI

2019 ◽  
Vol 5 (2) ◽  
pp. 29-41
Author(s):  
Rica Agustina ◽  
Endang Masitoh ◽  
Riana R Dewi
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Technology Infrastructure ◽  
Accounting Information Systems ◽  
Information Technology Infrastructure

Accounting information system is the main provider of information in a company for decision making. The development of information technology has affected all aspects of life. In the field of economics, especially accounting, accounting information systems are much influenced by the development of information technology. This study aims to determine the effect of human resources, information technology infrastructure, support management, and software on the implementation of information technology-based accounting information systems. The technique of taking this research data uses a random sampling technique with a sample of 65 respondents. The data used in this study are questionnaires using the Likert scale 1 to 5. The data analysis technique used in this study was multiple linear regression using the SPSS 21 program for Windows. The analysis tool in this study uses validity and reliability, classic assumption tests (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test) while data analysis uses multiple linear regression test, t test, F test and coefficient of determination. Based on the results of the t-test analysis conducted, it shows that there is a positive influence between human resources, information technology infrastructure, management support, and software on the implementation of information technology-based accounting information systems.

scholarly journals Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Gst Ayu Eka Damayanthi ◽  
Ni K. Lely Aryani Merkusiwati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Black Culture ◽  
Collection Method ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.

scholarly journals PENGARUH PENERAPAM SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INTEGRITAS KARYAWAN SEBAGAI VARIABEL PEMODERASI PADA CV PRAKARSA BUANA SENTOSA

2020 ◽  
Vol 1 (1) ◽  
pp. 275-280
Author(s):  
Ganesha Ade Kusumawardhani ◽  
Teguh Purwanto
Keyword(s):  
Information System ◽  
Information Systems ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Measurement Scale ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regression Methods ◽  
The Relationship

This observation has the intention to test and unserstand the evidence of wheather the employee’s performance is influenced by the accounting information system, the accounting information system is influenced by employee integrity, whether the employee’s performance on CV Prakarsa Buana Sentosa is influenced by employee integrity so that it can strengthen the effects of accounting information systems simultaneously. In this study used 41 employee specimens utilizing slovin theory. The measurement scale uses a likert scale. The translation method in this observation uses validity, reliability, classic assumptions, and multiple linear regression methods. The results of observations by distributing questionnaires to 41 employess of CV Prakarsa Buana Sentosa initiative concicting of 7 sales division employees, 7 purchase division employees, 8 marketing division employees, 2 manager division employees, 9 warehouse division employees, and 8 shipping division employees. Then it can be concluded that the employee’s performance is influenced by the accounting information system simultaneously, while the employee’s intensity is not able to moderate the relationship between the employee’s performance towards the accounting information system.

scholarly journals ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY

2021 ◽  
Vol 1 (2) ◽  
pp. 307-320
Author(s):  
Muhammad Yusra ◽  
Nur Afni Yunita
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Accounting Standards ◽  
Research Data ◽  
Primary Data ◽  
Information And Communication ◽  
Technology And Communication

Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In order to support the implementation of a good and competent accrual basis, supporting factors are needed such as human resources, organizational commitment, utilization of information and communication technology. The purpose of this study was to analyze the influence of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards in the Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in the Lhokseumawe regency.

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DIVISI TI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING

2019 ◽  
Vol 4 (1) ◽  
pp. 521
Author(s):  
Dwi Riana ◽  
Martha Rianty
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Data Analysis ◽  
Data Collection ◽  
Accounting Information ◽  
Primary Data ◽  
Survey Method ◽  
Accounting Information Systems ◽  
Data Collection Technique ◽  
City State

This research was conducted to determine the effect of the application of accounting information systems on the performance of IT division employees with organizational commitment as a variable intervening. This research was conducted at the Palembang State-Owned Bank consisting of Bank Negara Indonesia, Bank Republik Indonesia, Bank Tabungan Negara, and Bank Mandiri. The primary data collection technique was conducted by survey method distributing questionnaires. The population of this study were all employees of the Information Technology Division of the Palembang City State Bank, amounting to 56 people and the sample used was 56 people using a census that is all the population used as samples. Data Analysis using PLS is a part, as well as an alternative to SEM. From the results of calculations and analyzes carried out, the conclusion is that there is no influence between the application of accounting information systems to the performance of employees of the IT division of the state-owned Bank of Palembang.

scholarly journals PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN TERHADAP PENGAWASAN ANGGARAN DANA DESA DI KECAMATAN DELIMA KABUPATEN PIDIE

2020 ◽  
Vol 9 (3) ◽  
pp. 1-8
Author(s):  
Maisur Ramzijah
Keyword(s):  
Information Systems ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Accounting Information ◽  
Analysis Method ◽  
Accounting Information Systems ◽  
The Village ◽  
Research Show

This research is aimed to test the effect of the society participation and policy transparency of monitoring of the village fund budget. The variable used in this study is the application of accounting information systems. samples in this study with total of 100. Technique of sampling is applied with random sampling. The analysis method use multiple linear regression. The results of research show that the society participation and policy transparency have significant effect on monitoring of the village fund budget. Keywords : society participation,policy transparency, monitoring of the village fund budget.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

2020 ◽  
Vol 18 (3) ◽  
pp. 378
Author(s):  
Rochman Arif
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Leadership Styles ◽  
Human Resource ◽  
Regression Analyses ◽  
The Government ◽  
Positive Effect

The purpose of this research is to test and analyze the influence of human resource variables, supporting devices, leadership styles, organizational commitments and information technology to implement SAP-based accruals in the government of Lamongan Regency. This research was conducted in Lamongan Regency sample in this study as much as 97 respondents consisting of 36 SKPD in Lamongan Regency. Data analysis tools in this study use multiple linear regression analyses , use SPSS App version 20 help. The results of this study showed that the variables of human resources, supporting devices, leadership styles, organizational commitments and information technology to influence the implementation of SAP-based accruals in the government environment of Lamongan Regency. Simultaneously human resources, supporting devices, leadership styles, organizational commitments and information technology in the implementation of the positive effect of SAP based on accruals in the government environment of Lamongan Regency.

scholarly journals An Analysis of Factor That Influence the Interests in Behaviors of Using Accounting Information Systems Based on E-Commerce

2020 ◽  
Vol 5 (1) ◽  
pp. 1-5
Author(s):  
Rosyida Rahma Izzati ◽  
Nur Saydul Muntiah ◽  
Nurul Hidayah
Keyword(s):  
Information Systems ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Methods ◽  
Behavioral Control ◽  
Accounting Information ◽  
Subjective Norms ◽  
Ease Of Use ◽  
Behavior Control ◽  
Accounting Information Systems

This study aims to analyze: 1) the influence of attitude on behavioral interest, 2) the influence of subjective norms on behavioral interest, 3) the influence of perceptual behavioral control on behavioral interest, 4) the influence of ease use of perception on behavioral interest and 5) the influence of the usefulness of perception on behavioral interest. There are 160 respondents in this study. They are the users of accounting information systems based on e-commerce. This study uses multiple linear regression research methods. Based on the results of the instruments can be seen that all items are valid and reliable statement. The results of the study showed that: 1) there is an influence of attitude on behavioral interest, 2) there is an influence of subjective norms on behavioral interest, 3) there is an influence of perceptual behavior control on behavioral interest, 4) there is an influence of ease of use of perception of behavioral interest and 5) there is an influence of usefulness of perception on behavioral interest.

scholarly journals Dampak Sumber Daya Manusia, Skala Usaha, Umur Usaha dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi pada UMKM

2021 ◽  
Vol 11 (1) ◽  
pp. 12-22
Author(s):  
Mayla Khoiriyah ◽  
Vera Oktari
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Raw Materials ◽  
Sample Selection ◽  
Accounting Information ◽  
Primary Data ◽  
Analysis Technique ◽  
Marketing Methods

To reduce problems that become obstacles to the development and growth of MSMEs such as limited capital, difficulties in raw materials, technological stuttering, low quality human resources and ineffective marketing methods can be overcome by applying and using accounting information. This study aims to determine the effect of human resources, business scale, business age and accounting training on the use of accounting information at MSMEs. This research used primary data with questionnaires as instruments. The method used for sample selection is purposive sampling. Samples obtained in this study were 120 MSMEs. But only 92 (76.67%) questionnaires were returned and could be processed. Data analysis technique used in this research is multiple linear regression. The results shows that human resources, business scale and accounting training affect the use of accounting information at MSMEs. While the age of the business does not affect the use of accounting information at MSMEs.

scholarly journals Adapting to Crisis: Accounting Information Systems during the Weimar Hyperinflation

2020 ◽  
Vol 94 (3) ◽  
pp. 593-625
Author(s):  
Sebastian Hoffmann ◽  
Stephen P. Walker
Keyword(s):  
Twentieth Century ◽  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
The Face ◽  
Managerial Reporting

German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

scholarly journals IT General Controls Testing: Assessing the Effectiveness of User Access Management

2019 ◽  
Vol 14 (1) ◽  
pp. 15-34 ◽  
Author(s):  
Lorraine Lee ◽  
Rebecca Sawyer
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Access Management ◽  
Graduate Level ◽  
General Control ◽  
Accounting Information Systems ◽  
User Access ◽  
It Audit

ABSTRACT The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.

Sign in / Sign up

Export Citation Format

Share Document