Evaluating the Impact of Information System Quality on Continuance Intention Toward Cloud Financial Information System

Cloud financial accounting informatization is a product of the combination of accounting work and information technology, a current demand for financial information management in the new era, and a necessary means for enterprises to enhance their core competitiveness. Therefore, this study is based on DeLone and McLean's information system success model, and through theoretical interpretation and derivation, we integrate satisfaction and trust in relationship quality to measure the impact of users' intention to continue using the cloud financial accounting system. A sample of 289 faculty and finance staff with experience in using cloud financial accounting systems was used to test the hypotheses using Partial Least Squares (PLS). The results of the study showed that (1) user participation had a significant positive impact on satisfaction with the system quality, information quality, and service quality of the cloud financial accounting system; (2) the system quality and service quality of the cloud financial accounting system had a significant positive effect on user trust; and (3) the quality of the cloud financial accounting system had a mediating effect on intention to continue using the system through satisfaction and trust. Since there is a lack of research on the antecedents and outcomes of user linkage to cloud financial accounting systems in the literature, especially the empirical results on the mediation relationship from the perspective of relationship quality. Therefore, this study can fill above mentioned research gap and provide specific recommendations for sustainable management practice.

PENGARUH KOMPETENSI SDM DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

Dialogue : Jurnal Ilmu Administrasi Publik ◽

10.14710/dialogue.v3i1.11153 ◽

2021 ◽

Vol 3 (1) ◽

pp. 14-22

Author(s):

Abdul Rahman ◽

Ayudhini Azzahra Permatasari

Keyword(s):

Human Resource ◽

Financial Management ◽

Quantitative Methods ◽

Financial Statements ◽

Financial Accounting ◽

Accounting System ◽

Financial Systems ◽

Accounting Systems ◽

The purpose of this article is to determine the impact of human resource skills and financial accounting systems on the quality of regional financial statements. Using quantitative methods for accounting or financial personnel management at government offices in Buleleng regional, this study shows that human resource literacy and the financial system have a positive and significant impact on the quality of regional financial systems reported. Thus, the results of this study indicate the need to increase human resources for financial management in the regions and the financial accounting system in accordance with established standards.

PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18282.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Novtania Mokoginta ◽

Linda Lambey ◽

Winston Pontoh

Keyword(s):

Control System ◽

Local Government ◽

Internal Control ◽

Local Governments ◽

Financial Statements ◽

Financial Accounting ◽

Accounting System ◽

System Quality ◽

Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable. The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara. The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.03.20685.2018 ◽

2018 ◽

Vol 13 (04) ◽

Author(s):

Miranda Miryam Maramis ◽

Jenny Morasa ◽

Heince R. N. Wokas

Keyword(s):

Good Governance ◽

Financial Statements ◽

Positive Influence ◽

Study Data ◽

City Government ◽

Financial Accounting ◽

Primary Data ◽

Accounting System ◽

System Quality

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

Innovative mechanisms in the financial accounting system of the enterprise

Studies of Applied Economics ◽

10.25115/eea.v39i6.5286 ◽

2021 ◽

Vol 39 (6) ◽

Author(s):

Yuriy Sigidov ◽

Oksana Akulich ◽

Nadezhda Chapkina ◽

Alexander Kokorev ◽

Lyubov Melnikova

Keyword(s):

Subject Matter ◽

System Analysis ◽

Financial Accounting ◽

Accounting System ◽

Accounting Systems ◽

Qualitative Understanding ◽

Innovative Solutions ◽

Current Economic Situation ◽

The Subject ◽

The relevance of the subject matter of scientific research is determined by the importance of introducing innovative solutions in the activities of modern enterprises in various sectors of the economy in general and the need for a detailed study of various aspects of the impact of innovative mechanisms in ensuring the full functioning of the financial accounting systems of the enterprise in particular. In this context, the purpose of the study is to investigate the role and functions of innovative mechanisms in the financial accounting system of an enterprise, regardless of its field of activity, with an assessment of the effectiveness of the implementation of such innovative mechanisms and methods. The leading approach in this study is the method of system analysis, which allows performing a structured review of various aspects of the subject matter, in terms of identifying the main patterns of implementation of innovative solutions and mechanisms in the activities of the financial accounting system of the enterprise. The results of this study reflect the essence of the research performed and clearly demonstrate the sequence of development and subsequent implementation of innovative mechanisms in the activities of the relevant systems of modern enterprises; the final conclusions of this study are formulated based on the obtained results. The results and conclusions of this study are of significant practical value for specialists working in the financial accounting system of enterprises, regardless of their specific affiliation to certain areas of economic activity, in terms of providing a qualitative understanding of the need to introduce innovative mechanisms in the financial accounting structures of these enterprises, in order to reduce unjustified losses in the activities of these enterprises and increase the overall level of their economic efficiency in the current economic situation.

Kepuasan Memediasi Pengaruh Kualitas Sistem, Kualitas Informasi dan Pelatihan terhadap Kinerja Individual Pengguna Siskeudes

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i09.p15 ◽

2021 ◽

Vol 31 (9) ◽

pp. 2340

Author(s):

Hayyun Aini ◽

M. Irwan ◽

Ni Ketut Surasni

Keyword(s):

Information System ◽

Information Quality ◽

Financial Information ◽

Quantitative Approach ◽

Quality Information ◽

System Quality ◽

Quality Of Information ◽

Training Satisfaction ◽

And Training

This study aims to provide empirically the effect of system quality, information quality and training on performance as well as the effect of mediating satisfaction on the effect of system quality, information quality and training on the performance of village financial information system users (Siskeudes) in East Lombok Regency. The method used is explanatory research with a quantitative approach, with a sample of 71 village treasurers. The results showed that system quality, information quality and satisfaction had a positive and significant effect on performance and satisfaction partially mediated the effect of system quality, information quality and training on the performance of village financial information system users (SISKEUDES) in East Lombok Regency. Keywords: System Quality; Quality Of Information; Training; Satisfaction; Performance.

Assessing the Effects of Information System Quality and Relationship Quality on Continuance Intention in E-Tourism

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph17010174 ◽

2019 ◽

Vol 17 (1) ◽

pp. 174 ◽

Cited By ~ 4

Author(s):

Ni Wayan Masri ◽

Jun-Jer You ◽

Athapol Ruangkanjanases ◽

Shih-Chih Chen ◽

Chia-I Pan

Keyword(s):

Information System ◽

Customer Satisfaction ◽

Relationship Quality ◽

Perceived Value ◽

System Quality ◽

Continuance Intention ◽

Travel Information ◽

Managerial Implications ◽

Information Consumers ◽

Intention To Continue

The advance of electronic commerce has resulted in successful e-travel services. Through the development of e-travel information, consumers can plan their trip without time and space limitations. This study proposes a model regarding the formation of the relationship quality (customer satisfaction and trust), information system quality, perceived value, and customers’ intention to continue in the e-tourism environment. The study is based on 351 e-travel users in Taiwan. The result shows that customer satisfaction has a positive effect on continuance intention. Information system quality has a positive relationship with customer satisfaction, trust, and customer continuance intention. Furthermore, the perceived value has an effect on customer satisfaction and trust. However, the perceived value is partially related to customer continuance intention through customer satisfaction. The managerial implications of this study are discussed.

Research Anthology on Blockchain Technology in Business, Healthcare, Education, and Government ◽

Perspective and Challenges of Blockchain Technology in the Accountability of Financial Information

10.4018/978-1-7998-5351-0.ch085 ◽

2021 ◽

pp. 1554-1577

Author(s):

Jorge Tarifa-Fernández ◽

María Pilar Casado-Belmonte ◽

María J. Martínez-Romero

Keyword(s):

Information System ◽

Accounting Information ◽

Financial Information ◽

The Other ◽

Accounting System ◽

Blockchain Technology ◽

Initial Stage ◽

The One ◽

The accounting information system could be improved by blockchain technology, but some potential risk could arise. Thus, it is worth considering such risks. The accounting research and academic literature regarding the impact of this technology on the accounting system are in an initial stage of this emergent field. The purpose of this chapter is to go a step further on this topic and to spur additional research regarding accounting and blockchain technology. The contribution of this study is twofold. On the one hand, it shows the main technologies comprising blockchain and their main consequences understood as sources of improvement. On the other hand, it assesses said effects applied to different processes of the accounting information system. Not only does this work show implications for the accounting profession, but the effects on the primary stakeholders are also brought to light.

OPTIMALISASI SISTEM INFORMASI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KOTA BANDUNG

Jurnal Riset Akuntansi ◽

10.34010/jra.v13i1.4330 ◽

2021 ◽

Vol 13 (1) ◽

pp. 68-74

Author(s):

Adeh Ratna Komala ◽

Deri Hendarin

Keyword(s):

Information System ◽

Local Government ◽

Accounting Information ◽

Financial Accounting ◽

System Quality ◽

Validity And Reliability ◽

Financial Reports ◽

Testing Data

Abstract This study aims to examine the effect of the implementation of regional financial accounting information systems on the quality of regional financial reports that are in the Regional Apparatus Organization in Bandung. The phenomenon of this research is financial statements with unqualified and incomplete opinions. The research method is descriptive method of verification where the unit of analysis is the Bandung City Regional Apparatus Organization as many as 27 Regional Apparatus Organizations with 46 respondents. Testing data using validity and reliability tests using SPSS V 24 for testing data analysis and using SmartPLS V3 for hypothesis testing. The results showed that the local government financial accounting information system had an effect on the quality of local government financial reports. Keywords: regional financial accounting information system, quality of local government financial reports

Advances in Systems Analysis, Software Engineering, and High Performance Computing - Architectures and Frameworks for Developing and Applying Blockchain Technology ◽

Perspective and Challenges of Blockchain Technology in the Accountability of Financial Information

10.4018/978-1-5225-9257-0.ch003 ◽

2019 ◽

pp. 45-68

Author(s):

Jorge Tarifa-Fernández ◽

María Pilar Casado-Belmonte ◽

María J. Martínez-Romero

Keyword(s):

Information System ◽

Accounting Information ◽

Financial Information ◽

The Other ◽

Accounting System ◽

Blockchain Technology ◽

Initial Stage ◽

The One ◽

IMPACT OF ACCOUNTING INFORMATION SYSTEM IN REDUCING COSTS IN JORDANIAN BANKS

International Journal of Research -GRANTHAALAYAH ◽

10.29121/granthaalayah.v6.i7.2018.1300 ◽

2018 ◽

Vol 6 (7) ◽

pp. 210-215

Author(s):

Aisar Ayed Nahar Albashabsheh ◽

Modafar Nayel Alhroob ◽

Belal Eid Irbihat ◽

Sarfaraz Javed

Keyword(s):

Information System ◽

Value Chain ◽

Accounting Information ◽

Business Environment ◽

Accounting System ◽

Business Organizations ◽

Accounting Systems ◽

Reducing Costs ◽

This study is an attempt to analyses the impact of accounting information system in reducing costs in Jordanian banks. This study consist primary and secondary method of collecting and analysis data. This study focus on the two main objectives and three hypothesis developed on the after the in-depth study of relevant literature. The need for accounting systems increases in its regard as a mean which derives its importance and necessity from its level of contribution in improving the value chain of business organizations, it helps in providing the needs from various resources and optimally allocating them under conditions of risk and uncertainty surrounding the business environment. The accounting system is considered as one of the most important information systems that contribute to the rationalization and support of economic decisions which affect the resources and wealth of communities and hence on the welfare of individuals. The accounting system also involves a close relationship with relevant administrative process which involves several tasks and functions; thus, contributing in the improvement of the value chain of business organizations and increasing the level of goal achieving performance. The accounting systems are also used as the basis of evaluating the efforts made in various administrative levels to accomplish tasks and achieve goals.