scholarly journals PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI AKUNTANSI DAN KECANGGIHAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN KEMAMPUAN TEKNIK PERSONAL SEBAGAI VARIABEL PEMODERASI PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN SUKAWATI

2020 ◽  
Vol 2 (2) ◽  
pp. 62-77
Author(s):  
I Putu Deddy Samtika Putra ◽  
Sang Ayu Putu Arie Indraswarawati
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Analytical Techniques ◽  
Sampling Technique ◽  
User Participation ◽  
Survey Method ◽  
Accounting Information System ◽  
Technical Capability ◽  
System Effectiveness ◽  
Parameter Coefficient

The accounting information system effectiveness is a success achieved by accounting information system in generating information in a timely and accurate. The success of accounting information system is supported by several factors, namely the user participation of accounting information system the technology sophistication information and personal technical capability.  This study aims to determine the effect of  user participation of accounting information system and the technology sophistication information to the accounting information system effectiveness with personal technical capability as variable of moderate. The research was conducted on the LPD in district Sukawati. The population in this research is all LPD employees in district Sukawati amounting to 267 employees from 33 LPD. The sampling technique used is the purposive sampling method, in order to obtain a sample of 111 people from 23 LPD. Data collection by using a survey method, wich is spread questionnaire. The analytical techniques used is Moderated Regression analysis (MRA). Based on the results of the hypothesis testing suggests that the user participation of accounting information system has no significant effect on the accounting information system effectiveness, with parameter coefficient value of 0.003 with significance of 0.986 > 0.05. The technology sophistication information positively and significantly affects the accounting information system effectiveness, with a parameter coefficient value of 0.452 with significance of 0.002 < 0.05. Personal technical capability does not moderate the influence of the user participation of accounting information system to the accounting information system effectiveness, with a parameter coefficient value of -0.004 with significance of 0.938 > 0.05. The ability of personal technical capability does not moderate the influence of the technology sophistication information to the accounting information system effectiveness, with a parameter coefficient value of -0.007 with significance of 0.893 > 0.05.

scholarly journals The Role of Accounting Information System Afflication In Reliability Financial Reporting

2021 ◽  
Vol 2 (1) ◽  
pp. 97-112
Author(s):  
Lesi Hertati ◽  
Otniel Safkaur ◽  
Dwi Yanti ◽  
Irlan Fery ◽  
Peny Cahaya Azwardi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Central Government ◽  
Accounting Information ◽  
Sampling Technique ◽  
City Governments ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Verification Methods

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

KINERJA SISTEM INFORMASI AKUNTANSI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN RITEL WILAYAH TANGERANG, TANGERANG SELATAN, JAKARTA, DAN BOGOR)

2020 ◽  
Vol 12 (2) ◽  
pp. 152-173
Author(s):  
Maria Stefani Osesoga
Keyword(s):  
Information Technology ◽  
Information System ◽  
Positive Affect ◽  
System Development ◽  
Accounting Information ◽  
User Participation ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support ◽  
User Training

The purpose of this research is to obtain empirical evidence about the influence of user participation, accounting information system’s user training education program, top management support, system development formalization, and information technology sophistication towards the performance of accounting information system. The object in this research is retail company in the Tangerang, Tangerang Selatan, Jakarta, and Bogor which use accounting information system. Data used in this research was primary data from questionnaires. There were 153 respondents consists of employees at retail company that already use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this research are: (1) user participation had significant and positive affect toward the performance of accounting information system, (2) accounting information system’s user training education program had no positive affect toward the performance of accounting information system, (3) top management support had significant and positive affect toward the performance of accounting information system, (4) system development formalization had no positive affect toward the performance of accounting information system, and (5) information technology sophistication had no positive affect toward the performance of accounting information system.   Keywords: Accounting Information System’s User Training Education Program, Information Technology Sophistication, System Development Formalization, Top Management Support, User Participation.

scholarly journals Pengaruh Keterlibatan, Kemampuan Teknis, dan Pelatihan Kerja Pemakai pada Kinerja Sistem Informasi Akuntansi

2020 ◽  
Vol 30 (4) ◽  
pp. 979
Author(s):  
Ni Putu Krisna Dewi ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Information System ◽  
System Performance ◽  
Job Training ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
User Involvement ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information System ◽  
Technical Ability ◽  
Technical Capability

The purpose of this study was to determine the Effect of Engagement, Technical Capability, and User Job Training on Accounting Information System Performance. This research was conducted at the Department of Industry and Trade Denpasar City. The number of respondents was 50 respondents, with non-probability sampling method. The analysis technique used is multiple linear regression analysis techniques. The analysis shows that the involvement, technical ability, and work training of users has a positive effect on the performance of accounting information systems. This shows that the higher the involvement of users, technical capabilities, and job training owned by Denpasar City Industry and Trade staff the performance of the accounting information system produced will increase. Keywords: User Involvement; User Technical Capability; User Job Training; Accounting Information System Performance.

THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS ON EMPLOYEE PERFORMANCE IN PT MATAHARI DEPARTMENT STORE BANDA ACEH

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Eva Susanti ◽  
Nasrullah Nasrullah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Employee Performance ◽  
Accounting Information ◽  
Strong Relationship ◽  
Research Data ◽  
Survey Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Banda Aceh

The purpose of this study was to examine the Accounting Information System on Employee Performance at PT. Matahari Depertment Store Banda Aceh. This research is a research using survey method with associative descriptive approach. This research was conducted from November 2018 to completion. The object in this study is the Accounting Information System on Employee Performance at PT. Matahari Depertment Store Banda Aceh The sample of this research is 39 respondents. Research data were collected through questionnaires, and documentation studies. The research data were analyzed using a simple linear regression model and processed using SPSS (Statistical Product and Service Solutions) version 22 assistance, the t test (partial) was intended to partially determine the effect of the independent variables on the dependent variable at the 95% confidence level (α = 0.05). The results showed that the Accounting Information System affects the Performance of Employees at PT. Matahari Depertment Store Banda Aceh. Accounting Information Systems have a strong relationship to Employee Performance at PT. Matahari Depertment Store Banda Aceh

scholarly journals PENGARUH INTENSITAS MORAL DAN ETIKA PERSEPSIAN TERHADAP INTENSI KEPERILAKUAN TERKAIT SISTEM INFORMASI AKUNTANSI PADA PT. PUPUK ISKANDAR MUDA ACEH UTARA

2017 ◽  
Vol 5 (2) ◽  
pp. 61
Author(s):  
Amru Usman ◽  
Hildayatun Nufus
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Behavioral Intention ◽  
Behavioral Intentions ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Moral Intensity ◽  
Accounting Information System

This study aims to know the effect of moral intensity and perceived ethics on behavioral intentions related to accounting information system at PT. Pupuk Iskandar Muda, Aceh Utara. Sampling technique used census sampling where all the population used as the samples so that the samlpe in this study is 30. This study uses multiple linear regression analysis whit hypotesis testing using SPSS 16 for windows to analyze the data of this study. The results show that Moral intensity has a significant effect on behavioral intention relation to the accounting informasion system, Perceived ethical variables has a significant effect on behavioral intention related to information system.

scholarly journals PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN PENGETAHUAN MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN RETAIL DI MANADO (Pada PT. Ace Hardware Tbk, PT. Informa Furnishings dan Toys Kingdom)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Teza Christy Pontonuwu ◽  
Inggriani Elim ◽  
I Gede Suwetja
Keyword(s):  
Information System ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Primary Data ◽  
Top Management ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support ◽  
Knowledge Manager

Accounting information system is very important part to improve organizational efficiency and support competitiveness by providing financial and accounting information for the company. The system can be said to be effective if the system is able to produce information that is acceptable and able to meet the expectations of information in a timely, accurate, and reliable. This study aims to examine the effect of top management support and knowledge manager on the effectiveness of accounting information systems. The population in this study is retail companies located in Manado. This study used Purposive sampling technique, obtained 42 people as respondents with questionnaire as the research instrument. This study used primary data that is the answer of the respondents tabulated and processed using SPSS software (Statistic Product and Service Solution) version 22. Data analysis was performed with multiple linear regression analysis. The result of this study showed that top management support and knowledge manager simultaneously affect the effectiveness of accounting information system. Top management support as partially has a positive effect on the  effectiveness of accounting information system meanwhile knowledge manager has no effect on the effectiveness of accounting information system.Keywords: Top Management Support, Knowledge Manager , Effectiveness Of Accounting Information System

scholarly journals PENGARUH PARTISIPASI PEMAKAI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI AKUNTANSI

2017 ◽  
Vol 11 (4) ◽  
pp. 498
Author(s):  
Fariyana Kusumawati
Keyword(s):  
Information System ◽  
Significant Influence ◽  
User Satisfaction ◽  
Accounting Information ◽  
User Participation ◽  
Top Management ◽  
Accounting Information System ◽  
System User ◽  
Independent Variable

This Reseach examine influence user participation and top management motivation to user satisfaction in improvement of accountong information system: user skill as moderating variabel. This reseach is done in PT Telkon Divre V Surabaya, the sampel are 30 respondent by multiple regretion analysis.The result is 99,6% (R2) is large of influence independent variable to user satisfaction in improvement accounting information system. The result of examine H1 is user participation significant influence by user skill as moderating variable dan top management variable significant influence to user satisfaction in improvment accounting information system.

scholarly journals Effect of Accounting Information System on Organisational Effectiveness: A Case Study of Selected Construction Companies in Ibadan, Nigeria

2013 ◽  
Vol 2 (1) ◽  
pp. 183 ◽  
Author(s):  
A A Onaolapo ◽  
T A Odetayo
Keyword(s):  
Information System ◽  
Organizational Effectiveness ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Reports ◽  
Accounting Information System ◽  
Construction Firms ◽  
Construction Companies ◽  
Organisational Effectiveness ◽  
Technology Advancement

Automated Accounting Information System (AAIS) provides a tool for finance department to enhance organizational effectiveness especially in this era of global technology advancement. The study examined the effect of accounting information system on organizational effectiveness with special reference to selected construction firms in the Ibadan metropolis. Specifically, the study examined the effects of accounting information on quality of financial reports and decision –making.  Purposive sampling technique was adopted in selecting a total of ten personnel from each of the selected companies as sample for the study.  A hypothesis was formulated and both descriptive and inferential statistical tools were employed to analyze the data. The results show that accounting information system has effect on organizational effectiveness. Recommendations were subsequently made to both the managers of such organization and government on how the use of AAIS known as ‘Contract Plus– Financial and Project Accounting’ package software can enhance performance in Finance Departments.

Pengaruh Kualitas Software, Akurasi Informasi, Ketepatan Waktu Informasi, dan Relevansi Informasi terhadap Kepuasan End-User Sistem Informasi Akuntansi

2016 ◽  
Vol 7 (2) ◽  
pp. 32-53
Author(s):  
Amadeo Leonardo ◽  
Sparta Sparta
Keyword(s):  
Information System ◽  
Software Quality ◽  
Significant Influence ◽  
User Satisfaction ◽  
Accounting Information ◽  
Primary Data ◽  
Survey Method ◽  
End User ◽  
Accounting Information System ◽  
Accounting Software

The objective of this research to test, examine and to provide empirical evidence to the influence of accounting software quality, accuracy of the information, timeliness of the information and relevance of the information toward the accounting information system enduser satisfaction. The research was conducted using a survey method to to provide the questionnaires to the employees in retail department store. Data used in this study was primary data, id est: questionnaires. The respondents in this study were 118. Data analysis techniques in this study using multiple linear regression.  The results of this study were (1) accounting software quality had a significant influence toward the accounting information system end-user satisfaction; (2) accuracy of the information had no significant influence toward the accounting information system end-user satisfaction; (3) timeliness of the information had a significant influence toward the accounting information system end-user satisfaction; (4) relevance of the information had a significant influence toward the accounting information system end-user satisfaction; (5) accounting software quality, accuracy of the information, timeliness of the information and relevance of the information had significant influence toward the accounting information system end-user satisfaction simultaneously. Keywords: Accounting information system end-user satisfaction, Accounting software quality, Accuracy of the information, Timeliness of the information, Relevance of the information.

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