scholarly journals Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur

2020 ◽  
Vol 9 (1) ◽  
pp. 1-11
Author(s):  
Ayu Mikarsih ◽  
Sofiati Wardah ◽  
Surahman Hidayat
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Accounting Information ◽  
Secondary Data ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Sample Collection ◽  
Accounting Information System ◽  
Accounting Information Systems

This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.

Accounting Information System: A Prevailing Tool for Appraising Firm Performance

2018 ◽  
Vol 2 (2) ◽  
pp. 15-20
Author(s):  
Susan Peter Teru ◽  
Innocent F. Idoko ◽  
Philip Audu
Keyword(s):  
Information System ◽  
Information Systems ◽  
Firm Performance ◽  
Corporate Culture ◽  
Accounting Information ◽  
Secondary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information And Communication ◽  
Effective Decision Making

The advancement in technology has enabled companies to generate and use accounting information system.  Accounting information system (AIS) is a computer-based application which conveys a new inclination of change from the conservative method of accounting to a computerised method. These advances in information and communication technology (ICT) have reduced the time and cost of transactions by aiding increased and improved transactions and communication for business dealings. It has also improved and advanced the efficiency of businesses by computerising existing operations to improve the performance of their operations. Accounting Information Systems (AIS) can be used by the organizations as a device for achieving a stronger, reliable, and more corporate culture to survive in this competitive environment. Accounting information systems also assist companies to gauge the risk of some operations or predict future warnings using sophisticated statistical software applications. The main objective of this paper is to examine the usage of Accounting Information System for effective decision making and improvedinternal control system on firm performance in which the qualitative data was used reviewing various literatures and other secondary data. This study providesvalue added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and evaluating overall firm performances

scholarly journals ANALYSIS DEVELOPMENT OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

2020 ◽  
Vol 6 (3) ◽  
Author(s):  
Siti Rahmi
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Technology Acceptance ◽  
Quantitative Research ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Quantitative Research Methods ◽  
Accounting Information Systems ◽  
Acceptance Model

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems. Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems

scholarly journals Does Cloud-Based Accounting Information System Harmonize the Small Business Needs?

2020 ◽  
Vol 44 (1) ◽  
pp. 141-156
Author(s):  
Bambang Agus Pramuka ◽  
Margani Pinasti
Keyword(s):  
Information Systems ◽  
Technology Acceptance ◽  
Small Businesses ◽  
Structural Equation ◽  
Accounting Information ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Cloud Technology ◽  
Accounting Information Systems ◽  
Intention To Adopt

Cloud technology is now becoming a valuable resource, as it provides cost-saving business technology. Businesses exist to earn a profit by keeping their capital and expenses low. In an attempt to address the issue, this study employs structural equation model to complement literature on users' technology acceptance behavior. The framework of the study was based on the technology acceptance model (TAM) to better understand the adoption of cloud computing by small businesses owners. This study looks at the perception and attitudes of small businesses (SMEs) towards cloud technology based accounting information systems, therefore, their intention to adopt the technology. Result support the view that perceived usefulness, ease of use and credibility positively influenced SMEs' attitudes towards cloud-based accounting information systems and therefore their intention to adopt the technology. The result enhances literature in the field of cloud-based accounting systems for small businesses.

scholarly journals TINJAUAN APLIKASI SISTEM INFORMASI AKUNTANSI

2018 ◽  
Vol 8 (2) ◽  
Author(s):  
Mas Rasmini ◽  
Suryanto Suryanto
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Research Method ◽  
Accounting Information ◽  
Financial Statements ◽  
Quality Of Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Depth Interviews

This study aims to describe the application of accounting information systems related to recording financial statementscarried out by Multi-purpose Building Stores. The research method used in the study was descriptive with a qualitativeapproach. Data collection techniques used were in-depth interviews, observation, and documentation studies.Informants in this study are the owners of the company and employees who work as a recording of financial statements.Based on the results of the study that the application of accounting information systems can have a positive impactbecause it makes it simpler in preparing financial statements. The accounting information system application aims toimprove the quality of information, internal checks, and be able to reduce costs. In addition, accounting informationsystems are very useful in providing accurate and timely information. Several factors hinder the application ofaccounting information systems, namely human resources and technology.

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 Kemampuan Pengguna dan Attitude Toward Change Memoderasi Pengaruh Perceived Usefulness pada Kinerja Sistem Informasi Akuntansi

2021 ◽  
Vol 31 (9) ◽  
pp. 2401
Author(s):  
I Kadek Dwi Handika Putra ◽  
Anak Agung Ngurah Bagus Dwirandra
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Moderating Variables ◽  
Analytical Technique ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

The goal of this study is to examine the impact of perceived usefulness on the performance of accounting information systems, with user ability and attitude toward change serving as moderating variables. The instrument used in this study was a questionnaire distributed to 106 employees of the Village Credit Institution (LPD) Sukawati District. In this study, moderated regression analysis was used as an analytical technique. The test results show that perceived usefulness has a positive effect on the performance of accounting information systems, that user ability has a positive effect on the performance of accounting information systems, and that perceived usefulness has a negative effect on the performance of accounting information systems. The attitude toward change has a positive effect on the performance of accounting information systems, and the ability variable users do not moderate the effect of perceived usefulness on the performance of accounting information systems. Keywords: Perceived Usefulness; Accounting Information System Performance; User Capabilities; Attitude Toward Change.

scholarly journals ANALYSIS DEVELOPMENT OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

2020 ◽  
Vol 6 (3) ◽  
Author(s):  
Siti Rahmi
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Technology Acceptance ◽  
Quantitative Research ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Quantitative Research Methods ◽  
Accounting Information Systems ◽  
Acceptance Model

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems. Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems

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.

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