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 Analisis Determinan Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar

2018 ◽  
Vol 2 (1) ◽  
pp. 148-157
Author(s):  
Ni Putu Shinta Dewi ◽  
Ni Putu Lisa Ernawatiningsih
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Level Of Understanding

The aim of the study was to obtain empirical evidence on the influence of the level of understanding of accounting, the function of the internal supervisory body, the quality of accounting information systems, the quality of human resources on the quality of village credit institutions (LPD) financial statements in Denpasar City. The data analysis technique used is multiple linear regression analysis. The results of the analysis show the level of understanding of accounting, the functions of the internal supervisory body, and the quality of human resources have a positive effect on the quality of LPD financial statements in Denpasar City. While the quality of accounting information systems does not affect the quality of LPD financial statements in Denpasar City.  

scholarly journals The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable

2019 ◽  
Vol 4 (3) ◽  
pp. 87-95
Author(s):  
Saribulan Tambunan ◽  
Erlina Erlina ◽  
Azhar Maksum ◽  
Khaira Khaira
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Commitment ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Government

Objective –The purpose of this research is to prove by analysing whether the effectiveness of accounting information systems influence the quality of financial statements by adding organizational commitment as a moderator in the regional apparatus organization in North Sumatra, Indonesia. Methodology/Technique – This research is carried out by surveying and identifying the field directly on the regional apparatus organization (OPD) of the city. field and district deliserdang of 190 respondents as the sample selected in this study. The sampling technique used by surveying the executive of the regional apparatus organization (OPD) selected to be the target population. Findings – Hypothesis testing using the SPSS approach, version 23. The results of the study show regularly variables exogenous namely the effectiveness of accounting information systems directly affects the quality of financial statements and organizational commitment plays a role in strengthening the influence of exogenous accounting information system variables on its endogenous variables. Novelty –This research explores the influence of the government to make the effectiveness of accounting information systems an important factor that is taken into account when preparing financial statements that synergize with the role of organizational commitment. Type of Paper: Empirical Keywords: Accounting Information Systems, Quality of Financial Statements, Organizational Commitment, Effectiveness Reference to this paper should be made as follows: Tambunan, S; Erlina; Maksum, A; Khaira; 2019. The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable, Acc. Fin. Review 4 (3): 87 –95 https://doi.org/10.35609/afr.2019.4.3(4) JEL Classification: M40, M41, M49.

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 PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi pada Baitulmaal Wattamwil (BMT) di DKI Jakarta)

2018 ◽  
Vol 11 (1) ◽  
pp. 120
Author(s):  
Taufik Akbar
Keyword(s):  
Organizational Culture ◽  
Information Systems ◽  
Organizational Structure ◽  
Accounting Information ◽  
Test Results ◽  
Cross Sectional ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable. The object of this study is the accounting department at Baitulmaal Wattamwil (BMT) located in Jakarta. This study was conducted on 43 respondents using cross sectional approach. Therefore, the analysis of the data used is SmartPLS. The results showed that the variables of organizational culture affect the quality of accounting information systems, organizational structure affect the quality of accounting information systems, the quality of accounting information systems affect the quality of information accounting. This is evidenced from the results of hypothesis testing as seen from T-Stats (≥1,96). The quality of accounting information system mediates the influence of organizational culture on the quality of accounting information, and the quality of accounting information systems mediating influence between the organizational structure of the quality of accounting information. This is evidenced from Sobel test results were seen from the t-value (≥1,96).

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PEGAWAI

EXCELLENT ◽  
2019 ◽  
Vol 5 (2) ◽  
pp. 274-282
Author(s):  
Putri Vera Rosdiana H ◽  
Dian Nur Mastuti
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Security System ◽  
System Quality ◽  
Quality Of Information ◽  
Accounting Information System ◽  
Normality Test ◽  
Support Information

This  study  aims  to  test  and  analyze  influence  the  use  of  information systems accounting, quality of information systems accounting security system accounting information and supporting facilities information systems accounting on  performance employees  of PT.KMA Solo. Analysis  of the data used  was classic test the assumption consisting of normality test, multikolinearitas test, as well as test heteroskedastisitas autokorelasi. An analysis of the data used was classic test the assumption consisting of normality test, multikolinearitas test, as well as test heteroskedastisitas autokorelasi.uji test a hypothesis that is used is linear regression analysis worship of idols, partial test (t) test, as well as a test of the coefficients determinan (R2). Based on the results of data analysis prove that; the utilization of accounting information system have positive and significant of the performance of employees of PT .KMA Solo;  the quality of information system accounting have positive and significant of the performance of employees of PT .KMA Solo;   security accounting information system influential positive and significant on performance employees of PT.KMA Solo;  means of support information   systems   accounting   influential   positive   and   significant   on performance employees of PT.KMA Solo.Test R2 shows that variable the use of accounting information system, the quality of information systems accounting, the security system information accounting and means of support information system can explain on variables the employee performance the remaining influenced by other variables that are not using in the study.Keyword : Use Of Accounting Information System, Quality Of Information Systems Accounting, Security Accounting Information System, Supporting Facilities Accounting Information System, Job Performance

scholarly journals Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN

2021 ◽  
Vol 26 (3) ◽  
pp. 465
Author(s):  
Lilis Puspitawati, Hilmi, Popy Gurning, Nanang Suryana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Structure ◽  
Accounting Information ◽  
Statistical Testing ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

The quality of the financial aplication is highly dependent on the organizational environment in which the information system is used. This concept is in line with the facts found in the field that until now the quality of accounting information system applications used by various companies is still relatively low because they often experience errors and are not well integrated which have an impact on the low quality of accounting information. This study aims to determine whether organizational environmental factors in this case represented by organizational structure and culture still have an influence on the quality of accounting information systems. This research uses descriptive verification method. The sample size in this study was 30 employees of operational units who use accounting information system applications at state-owned banks with branch offices in Bandung, this study uses primary data collected by distributing questionnaires. Statistical testing used is PLS SEM and hypothesis testing using PLS 3.0 smart software. The results of this study indicate that there is consistency with the results of previous studies that the increasing implementation of organizational culture has an impact on increasing the quality of accounting information systems, and the more effective organizational structure has an impact on the quality of accounting information systems.

scholarly journals The Effect of Human Resources Competencies and Internal Controlling System on the Quality of Accounting Information System and Their Impacts to the Quality of Financial Reporting

2021 ◽  
Vol 6 (5) ◽  
pp. 31
Author(s):  
Martina Melissa Loudoe ◽  
Fardinal Fardinal
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study aims to determine the effect of human resources competencies and internal controlling systems on the quality of accounting information systems and to deter-mine the quality of financial reporting. This study is a quantitative study with primary data obtained from 105 respondents from the finance/administration/budget division of the DKI Jakarta Provincial Government SKPD who collected 52 SKPD. Partial Least Square is used as an analytical tool in this study.The results showed that the competence of human resources and internal controlling systems directly have a significant effect on the quality of accounting information systems and the quality of accounting information systems have a significant effect on the quality of financial reporting.

scholarly journals The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements

2021 ◽  
Vol 5 (1) ◽  
pp. 168-174
Author(s):  
Zahra Harlianti Sujana
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.

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