scholarly journals Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 174-185
Author(s):  
Suprantiningrum Suprantiningrum ◽  
Aurora Diskayani Lukas
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Control Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Management Control ◽  
Management Control Systems ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
The City

The success of garment companies in increasing business competition is influenced by good managerial performance. Managers to achieve optimal performance in planning, control and decision making need the support of management accounting information systems, management control systems and information technology. This study aims to determine the effect of management accounting information systems and management control systems on managerial performance, the effect of management accounting information systems and management control systems on managerial performance with information technology as a moderating variable. The research object is the manager of a garment company in the city of Semarang with a population of 200, sampling using probability sampling, the sample used is 67 managers, determining the number of samples using the Slovin formula. The data used are primary data, data collection using a questionnaire with 5 Likert scale. The data analysis used in this research is validity test, reliability test, multiple linear regression and interaction regression. The results showed that the management accounting information system had a significant positive effect on managerial performance. The management control system has a significant positive effect on managerial performance. Information technology is a moderating variable on the effect of management accounting information systems and management control systems on managerial performance, meaning that information technology strengthens the influence of management accounting information systems and management control systems on managerial performance in garment companies in the city of Semarang.

scholarly journals MANAGEMENT CONTROL SYSTEMS AND LODGING BUSINESS MODEL IN JAPANESE RYOKANS

2021 ◽  
Author(s):  
Tomohiro Kaminaka ◽  
◽  
Zubir Azhar ◽  
Dayana Jalaludin ◽  
◽  
...  
Keyword(s):  
Control Systems ◽  
Business Model ◽  
Business Models ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Model Innovation ◽  
Management Control ◽  
Management Control Systems ◽  
Tourism Policy

The lodging sector in Japan has experienced a shrinking market size of traditional lodging providers (known as ryokans). Ryokans, which account for about 40% of Japanese lodging market, have operated their lodging businesses based on a unique business model that has been in existence for over 1,000 years. About 30% of ryokans are in a declining stage, where they are unable to break away from the traditional business models and are in a negative spiral of continuing deficits. The intent of this paper is to understand how ryokans innovate their business model while maintaining some of their traditional fundamental elements. This paper adopts a multiple-case study approach based on the two high-performing ryokans with long histories. Our findings add the ryokans’ commercial-cultural context to existing literature that describes the role of management control systems (MCS) in supporting business model innovation. Understanding the achievement of their business model innovation from a long-term perspective of about thirty years provides our paper with theoretical originality. We conclude that the weights of formal and informal controls in MCS are equal in the long term regardless of the direction of their business model innovation. In recent years, tourism policy has encouraged ryokans to use management accounting information to overcome their low-profit businesses. Our practical suggestions complement the tourism policy that presupposes the use of management accounting information alone, and support ryokan managers to use it as a part of MCS.

scholarly journals The Influence of Organizational Culture on The Quality of Management Accounting Information Systems and Its Impact on Managerial Performance

2021 ◽  
Vol 5 (1) ◽  
pp. 156-167
Author(s):  
Uswatun Hasanah ◽  
Dwioctavia Ningrum ◽  
Indri Alya Rahayu
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Survey Method ◽  
Managerial Performance ◽  
Accounting Information System ◽  
Accounting Information Systems

Organizational culture is an important environmental problem for an organization. Managers must understand that culture is an important determinant that affects how well the organization will perform, then. Information systems must be managed based on appropriate methods and methods to strengthen the assumption that the accounting information system implemented by management will affect company performance and that management accounting information systems are not bound by formal criteria that can explain the nature of the input, process, and output. This study aims to determine the effect of organizational culture on the quality of management accounting information systems and its impact on managerial performance. This study uses a causal relationship (cause and effect). The data were collected using a survey method by distributing questionnaires directly to the Bhayangkara Tk Hospital. II Sartika Asih Bandung. The sampling technique was processed using cluster random sampling, amounting to 90 respondents, the data analysis was processed using SEM-PLS using explanatory research. The results obtained indicate that organizational culture has an effect on the quality of the management accounting information system and the quality of the management accounting information system has an effect on managerial performance.

scholarly journals SISTEM INFORMASI AKUNTANSI MANAJEMEN, SISTEM INFORMASI AKUNTANSI, DAN KINERJA MANAJERIAL

2020 ◽  
Vol 12 (1) ◽  
pp. 37-42
Author(s):  
Yana Rochdiana Hadiyat
Keyword(s):  
Information Systems ◽  
Empirical Evidence ◽  
Business Strategy ◽  
Management Accounting ◽  
Accounting Information ◽  
Limited Liability ◽  
Accounting System ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
Digital Skills

This study aims to determine empirical evidence of the influence of the characteristics of management accounting information systems on managerial performance moderated of accounting information systems. This study found that digital skills and aggregation have a higher influence on managerial performance than the effect of boardscope, timelines, aggregation, and integration. The population in this study were leaders and staff of state-owned enterprises that were limited liability companies in West Java. The number of samples used was seventytwo. The expected benefit is to provide input to the company as a material for consideration in designing a company’s management accounting system tailored to business strategy, which has an impact on improving managerial performance.

scholarly journals Concept of Accounting Information System and Management Control System to Improve Company Performance

2019 ◽  
Vol 2 (1) ◽  
pp. 82-92
Author(s):  
Fella Yunita Fitriyani
Keyword(s):  
Decision Making ◽  
Information System ◽  
Control Systems ◽  
Accounting Information ◽  
Management Control ◽  
Management Control Systems ◽  
Company Performance ◽  
Management Control System ◽  
Accounting Information System ◽  
Accounting Information Systems

Accounting information systems (AIS) are collections of activities from organizations that are responsible for providing financial information obtained from data transactions for computer-based reporting purposes. So an accounting information system (AIS) is part of a Management Information System (MIS) that is responsible for financial statements and data transactions. Whereas the Management Control System (MCS) is a system used by management including methods, procedures, and strategies to collect, analyze information, evaluate and use it, as well as other actions to exercise control. The explanation above shows that information (accounting information and additional information) is needed by management to control in the company. This study provides a concept regarding Accounting Information Systems, Management Control Systems, and Company Performance. When the management control process is right, then the company's performance in increasing management control systems can provide information in an adequate communication structure so that it can be used as a basis for decision making. Decision making supported by accurate information makes the performance of unit managers able to take anticipatory steps and improve operational efficiency and effectiveness so that the performance of unit managers will be improved.

scholarly journals Ketidakpastian Lingkungan dan Lingkup Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Usaha Mikro, Kecil dan Menengah (UMKM) di Surabaya

2021 ◽  
Vol 8 (02) ◽  
pp. 86-93
Author(s):  
Agus Semekto
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Environmental Uncertainty ◽  
Accounting System ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
Medium Enterprises

ABSTRACT Micro, small and medium enterprises are one of the economic sectors that play an important role in Indonesia. The diversity of the scope of management accounting information systems, environmental uncertainty and performance achievements of micro, small and medium enterprises (MSMEs), is a picture that reflects the business of this sector. This is what encourages researchers to analyze more deeply the effect of environmental uncertainty and the scope of management accounting information systems on managerial performance in SMEs in Surabaya. This study uses multiple linear regression analysis, with a population of all MSMEs in Surabaya. The results of the research together reveal that the research model is empirically proven to be fit to explain the dependent variable. The partial test results reveal that only the scope of the management accounting system has a significant negative effect on managerial performance.  ABSTRAK Usaha mikro, kecil dan menengah menjadi salah satu sektor perekonomian yang berperan penting di Indonesia. Keberagaman lingkup sistem informasi akuntansi manajemen, ketidakpastian lingkungan dan capaian kinerja usaha mikro, kecil dan menengah (UMKM), merupakan gambaran yang merefleksikan usaha sektor ini.  Hal inilah yang mendorong peneliti untuk menganalisis lebih mendalam pengaruh ketidakpastian lingkungan dan lingkup sistem informasi akuntansi manajemen terhadap kinerja manajerial pada UMKM di Surabaya. Penelitian ini menggunakan analisa regresi linier berganda, dengan populasi seluruh UMKM di Surabaya. Hasil penelitian   secara bersama-sama mengungkapkan bahwa model penelitian terbukti secara empiris fit dapat menjelaskan variable dependen. Hasil uji parsial mengungkapkan hanya lingkup sistem akuntansi manajemen yang secara signifikan berpengaruh negatif terhadap kinerja manajerial.

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

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.

Designing Accounting Information Systems for Primary Cash Receipts and Expenditures in Open ERP-based Retail Units (ODOO)

2021 ◽  
Vol 4 (2) ◽  
pp. 199-208
Author(s):  
Ivana Larasati Putri Navalina ◽  
Ludfi Djajanto ◽  
Ari Kamayanti
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Customer Satisfaction ◽  
Accounting Information ◽  
Industrial Technology ◽  
Accounting Information Systems ◽  
Business People ◽  
Technology Revolution ◽  
Over Time

Over time, this type of cooperative business slowly begins to lose its existencedue to increasingly fierce business competition. This is because the role ofcooperatives, which is identical to the provision of basic foodstuffs for theneeds of the community, has now been taken over by the existence ofsupermarkets both in cities and in the regions. This is due to the influence ofthe industrial technology revolution 4.0 which requires business people tocontinue to be able to improve services and offer technology-basedconvenience so that it has an impact on customer satisfaction. This literaturereview aims to describe the role of the use of information technology systemsfor accounting for primary cash receipts and disbursements in cooperatives.

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