scholarly journals The Effect of Accounting Information and Organizational Culture on Decision Making

2020 ◽  
Vol 3 (1) ◽  
pp. 522-530
Author(s):  
Teresa Paulina Sihombing ◽  
Nasirwan Nasirwan ◽  
Chandra Situmeang
Keyword(s):  
Decision Making ◽  
Organizational Culture ◽  
Catholic Education ◽  
Accounting Information ◽  
Relevant Information ◽  
Partial Least Square ◽  
Least Square ◽  
Education Foundations ◽  
Organizational Culture Theory ◽  
Decision Making Model

This study examines the educational foundation's organizational decision making model that is the influence of accounting information and organizational culture on decision making. This research is a quantitative study with descriptive and inferential analysis. The sample of this study was 72 Catholic education foundations in Indonesia, which were tested by Partial Least Square (PLS) based analysis and data processing methods with the Smart PLS 3.0 program. This study obtains some empirical evidence, namely, first, accounting information significantly influences decision making. These results are consistent with the theory that the main purpose of the foundation's financial statements is to provide relevant information to meet the foundation's internal and external interests to help decision makers make the best decisions for the organization. Second, organizational culture significantly influences decision making. This result is in line with organizational culture theory which states that organizational culture is a value that is used as a reference in all decisions and actions of members of the organization and that reflects the goals, identity, and standard of evaluation of everything in the organization. So it was concluded that the best decision was a decision made based on accounting information and organizational culture at a Catholic education foundation in Indonesia

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 Prediction Model Kualitas Aplikasi Sistem Informasi Pembayaran Tiket (E-Ticket) Yang Dipengaruhi Oleh Budaya Organisasi Serta Dampaknya Terhadap Kualitas Informasi Akuntansi Untuk Pengambilan Keputusan

2020 ◽  
Vol 5 (1) ◽  
pp. 46-60
Author(s):  
Lilis Puspitawati ◽  
Novi Indriani Siti Nurshalihat
Keyword(s):  
Decision Making ◽  
Information System ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Accounting Information System ◽  
Verification Methods ◽  
Quality Of Accounting Information

The success of the Accounting Information System in producing quality information is the culture of the organization. Accounting Information Systems play an important role in an organization for the achievement of organizational goals that are effective and efficient. The existence of an accounting information system in an organization is nothing but to be able to produce useful information for its users in the decision making process. To be able to produce quality accounting information, we need a reliable accounting information system in processing data and transactions so that the information generated can be useful in decision making. The method used in this research is descriptive and verification methods. Observation Unit conducted at PT. Kereta Api Indonesia (Persero) Bandung City with its analysis unit are employees in the accounting sub-division 20 people and the system 20 people. The statistical test used is the calculation of Structural Equation Modeling (SEM) with a variance-based analysis of Partial Least Square (PLS) and hypothesis testing using the help of the Smart PLS 3.0 application. Based on the research conducted it can be seen that (1) Organizational culture significantly influences the quality of accounting information system (2) the quality of accounting information system significantly influences the quality of accounting information.

scholarly journals Usefulness of Management Accounting Information in Decision Making Among SMEs: The Moderating Role of Cloud Computing

2021 ◽  
Vol 16 (1) ◽  
pp. 59-92
Author(s):  
Ruhanita Maelah ◽  
◽  
Mohammed Fadhil Farhan Al Lami ◽  
Gheyath Ghassan ◽  
◽  
...  
Keyword(s):  
Decision Making ◽  
Cloud Computing ◽  
Quantitative Research ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Partial Least Square ◽  
Least Square ◽  
The Relationship

Small and medium sized enterprises (SMEs) are the biggest contributors to the Malaysian economy with more than a third of total gross domestic product (GDP) delivered by these industries. In a competitive business environment, SMEs need to utilize information and technology in making decisions. This study aimed to see the relationship between management accounting information (MAI), decision-making, and cloud computing among SMEs in Malaysia. A quantitative research design utilizing survey questionnaires were used to collect the data. The survey was conducted on 384 Malaysian small and medium-sized enterprises in various sectors. The study obtained 105 useable responses which were analysed using Smart PLS 3.0 (Partial Least Square). The study found all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, positively related to decision-making. The findings also indicated that cloud computing moderated the relationship between MAI and decision-making. The results provided evidence for organizations to realize the importance of MAI, and strategize how to relate to information characteristics in decision-making. Moreover, it enhances the understanding of SMEs on the role of cloud computing, in light of competitive business environments. Future studies have the opportunity to expand the scope to include samples from other geograpical areas and enhance data collection through case studies and interviews to understand the issue in-depth. Keywords: management accounting information (MAI), cloud computing, decision-making, SMEs

scholarly journals THE EFFECT OF TEAM WORK, LEADERSHIP STYLE, AND ORGANIZATIONAL CULTURE ON NURSE PERFORMANCE WITH ORGANIZATIONAL COMMITMENTS AS MEDIATION VARIABLES IN HOSPITAL TYPE B IN JAKARTA

2019 ◽  
Vol 27 (3) ◽  
pp. 106-136
Author(s):  
Sri Wahyuningsih ◽  
Armanu Thoyib ◽  
Rofiaty ◽  
Ananda Sabil
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Leadership Style ◽  
Structural Equation ◽  
Partial Least Square ◽  
Team Work ◽  
Least Square ◽  
Equation Modeling ◽  
Type B ◽  
Positive Effect

This study aims to analyze the influence of team work, leadership style and organizational culture on nurse performance with organizational commitment as a mediating variable. The research unit is nurses at Type B hospitals in Jakarta. The population is 1362 nurses. Methods of collecting data using surveys. The research instrument used a questionnaire. Questionnaires were distributed to 523 respondents. Data analysis method uses Structural Equation Modeling-Partial Least Square SEM-PLS). The results of the study prove that teamwork has a positive effect on nurse performance. Teamwork does not affect organizational commitment. Organizational culture has a positive effect on nurse performance. Organizational culture has a positive effect on organizational commitment. Leadership style does not affect nurse performance. Leadership style does not affect organizational commitment. Organizational commitment has a positive effect on nurse performance. Organizational commitment cannot play a role in mediating the influence of teamwork on nurse performance. Organizational commitment can play a role in mediating the influence of organizational culture on nurse performance. Organizational commitment cannot play a role in mediating the influence of leadership style on nurse performance.

scholarly journals Pengaruh Karakteristik Internal Auditor, Dukungan Manajemen Senior dan Budaya Organisasi Terhadap Efektivitas Internal Audit

2021 ◽  
Vol 19 (2) ◽  
Author(s):  
Gumulya Sonny Marcel Kusuma
Keyword(s):  
Organizational Culture ◽  
Structural Equation ◽  
Internal Audit ◽  
Sampling Technique ◽  
Positive Influence ◽  
Partial Least Square ◽  
Senior Management ◽  
Least Square ◽  
Management Support ◽  
Internal Auditor

This study examines the influence of internal auditor, senior management support, organizational culture on the effectiveness of internal audits. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 44 respondents internal auditors who work at BUMN and BUMD of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of internal auditor and senior management support on the effectiveness of internal audits. Futhermore, it was found that there were no significant influence organizational culture on the effectiveness of internal audits.

scholarly journals PENGARUH PENGAWASAN INTERNAL, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada kantor Kementerian Agama Kab/Kota di Propinsi Banten)

2020 ◽  
Vol 5 (1) ◽  
pp. 57-72
Author(s):  
Enah Unayah
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Accounting Information Systems ◽  
Positive Effect ◽  
And Training

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. Data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.

Role of leadership, strategic planning and entrepreneurial organizational culture towards achieving organizational excellence: evidence from public sector using SEM

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hassan Al-Dhaafri ◽  
Mohammed Saleh Alosani
Keyword(s):  
Organizational Culture ◽  
Strategic Planning ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Content Type ◽  
Organizational Excellence ◽  
Practical Implications

Purpose The purpose of this study is to study the collective effect of leadership, strategic planning and entrepreneurial organizational culture (EOC) on organizational excellence. Design/methodology/approach Using primary data obtained through a survey questionnaire, hypotheses have been developed for testing. Out of a total of 565 questionnaires, only 355 questionnaires were returned where data were collected from the Dubai police organization. The structural equation modelling (SEM) approach was used to analyse the collected data. Findings Statistical findings using SEM-partial least square confirmed the full mediating role of strategic planning as a mechanism between leadership and organizational excellence. In addition, the results reported a significant effect of leadership on strategic planning besides its impact on organizational excellence. Practical implications Results reported many valuable implications. The outcomes of this study have practical implications that will help managers, decision-makers and practitioners to consider the study’s variables to enhance the overall performance through achieving excellence. Originality/value The collective role of leadership, strategic planning, EOC and organizational excellence is studied as one of the most important empirical studies which bring original contribution to the existing body of knowledge.

Lean readiness assessment model – a tool for Humanitarian Organizations' social and economic sustainability

2020 ◽  
Vol 10 (2) ◽  
pp. 77-99 ◽  
Author(s):  
Muhammad Shafiq ◽  
Kullapa Soratana
Keyword(s):  
Organizational Culture ◽  
Success Factors ◽  
Process Management ◽  
Partial Least Square ◽  
Least Square ◽  
Assessment Model ◽  
Customer Relationship ◽  
Readiness Assessment ◽  
Content Type ◽  
Humanitarian Organizations

Purposepurpose of this study is to present a Lean Readiness Assessment Model (LRAM) for assessing the readiness of Humanitarian Organizations (HO) for adopting Lean Management (LM) (Johanson et al.) practices. Literature reveals that implementation of LM itself is a cost and most organizations have failed to adopt LM techniques due to a non-readiness status and a non-supportive organizational culture. This situation indicates that the assessment of organizations' readiness before implementation of lean techniques is necessary.Design/methodology/approachThis was an empirical quantitative study. Based on a synthesis of the literature, a conceptual model was developed by identifying seven critical success factors (CSFs). The CSFs were validated by HO professionals via a questionnaire-based survey. The data from the responses were analysed by applying partial least square structured equation modelling (PLS-SEM) using the SmartPLS3 software.FindingsA proven LRAM was constructed that consists of CSFs (independent and mediating variables), which have reflected positive coefficients and significant t >1.96 and p < 0.05 values. The CSFs that are significant include process management, planning and control management, customer relationship management, human resource management, communication and coordination management and a positive organizational culture. The CSFs of supplier relationship and top management and leadership had insignificant t and p values and were dropped from the final LRAM.Originality/valueThis is a unique and rare study in its nature which developed LRAM for HO sector. The contribution of this model is to improve the efficiency and sustainability (economic and social aspects) of an HO under scarce resource conditions.

scholarly journals PENGARUH BUDAYA ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DENGAN PEMEDIASI KOMITMEN AFEKTIF DI SEKRETARIAT KABUPATEN BADUNG

2017 ◽  
pp. 2665
Author(s):  
Ayu Putu Ariani ◽  
Desak Ketut Sintaasih ◽  
Made Surya Putra
Keyword(s):  
Organizational Culture ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Affective Commitment ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Citizenship Behavior ◽  
Culture Positive

The purpose of this study was to determine the significance of the influence of organizational culture on affective commitment, the influence of affective commitment on OCB, the influence of organizational culture on OCB and the mediating effect of affective commitment on the influence of organizational culture on OCB. These samples included 83 employees are determined using proportionate random sampling method. Data were obtained from questionnaires and interviews. The analytical tool used in this study using Partial Least Square (PLS). The results showed that organizational culture positive effect on affective commitment, the better the culture of the organization, affective commitment is also getting stronger. Affective commitment positively affects the OCB, the stronger the affective commitment has embraced the OCB behaviors also higher. Organizational culture positive influence on OCB, semaik both an organizational culture that is applied then OCB also higher. Results of testing the hypothesis is further produced that affective commitment partially mediates the influence of organizational culture on OCB.

Does entrepreneurs’ risk perception influence firm’s rapidity in foreign market entry through moderation of entrepreneurial decision-making approach?

2020 ◽  
Vol 30 (2) ◽  
pp. 225-243
Author(s):  
Md. Nur Alam ◽  
Imtiaz Masroor ◽  
Md. Noor Un Nabi
Keyword(s):  
Decision Making ◽  
Risk Perception ◽  
Market Entry ◽  
International Market ◽  
Risk Tolerance ◽  
Partial Least Square ◽  
Least Square ◽  
Partial Least Square Regression ◽  
Foreign Market Entry ◽  
Content Type

Purpose The purpose of this paper is to find out whether risk perception can affect rapidity in international market entry. Also, this paper tries to find out whether the decision-making approach, effectuation, can moderate the pathway between risk tolerance and internationalization speed. Design/methodology/approach A hypothetico-deductive methodology has been used to conduct this study. Using partial least square regression, this study tested and proved two developed hypotheses based on a sample of 101 software and IT-enabled services firms in Bangladesh. The sample was selected using non-probability sampling techniques, and data were collected using a structured questionnaire developed from the extant literature. Findings All of the hypotheses proposed in this study have been accepted. The results show that the effectual approach of decision-making negates the risk perception of the entrepreneur and speeds up the internationalization process of that firm. Research limitations/implications The implications of this study are inherent in the entrepreneurial cognition and decision-making approach (effectuation). This study provides an insight into risk perception and the rapidity of internationalization, which can spur future development in this field. Originality/value Rapidity in internationalization of small- and medium-sized enterprises depends on a significant number of factors, one of which is the decision-making approach. The decision-making approach followed by the firms can have an effect on the speed of internationalization. This paper connects the dots between the rapidity of entry to foreign markets with a cognitive variable, risk perception. This paper developed two hypotheses to measure the relationship between risk perception of the entrepreneurs and the rapidity in international market entry with moderation of the decision-making approach.

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