scholarly journals OPTIMALISASI SISTEM INFORMASI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KOTA BANDUNG

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 ◽  
Accounting Information System ◽  
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

scholarly journals Region’s Financial Accounting Information System and the Quality of Local Government Financial Reports

2016 ◽  
Vol 8 (4) ◽  
pp. 64-68
Author(s):  
Abdul Rahman ◽  
Zulkifli Fachri
Keyword(s):  
Information System ◽  
Local Government ◽  
Accounting Information ◽  
Study Data ◽  
Financial Accounting ◽  
Financial Reports ◽  
Accounting Information System ◽  
Independent Variable ◽  
Positive Effect

This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements includes the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis, books, and various other literatures related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.

scholarly journals ANALYSIS USING REGION’S FINANCIAL ACCOUNTING INFORMATION SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT FINANCE REPORTS

2019 ◽  
Vol 3 (1) ◽  
pp. 13
Author(s):  
Zulkfli Fachri ◽  
Mediaty Mediaty
Keyword(s):  
Information System ◽  
Local Government ◽  
Accounting Information ◽  
Study Data ◽  
Financial Accounting ◽  
Financial Reports ◽  
Accounting Information System ◽  
Local Government Finance ◽  
Independent Variable

This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements include the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis,books , and various other literature related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.

scholarly journals PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, KUALITAS SUMBER DAYA MANUSIA, DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH ACEH

2020 ◽  
Vol 5 (2) ◽  
pp. 239-248
Author(s):  
Nova Rosmalita ◽  
Nadirsyah Nadirsyah
Keyword(s):  
Information System ◽  
Human Resources ◽  
Accounting Information ◽  
Financial Accounting ◽  
Financial Supervision ◽  
Primary Data ◽  
System Quality ◽  
Accounting Information System ◽  
Financial Report

The research examines the influence of the use of regional financial accounting information system, quality of human resources and regional financial supervision on the quality of  the Aceh Goverment financial report. The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. The data were colleccted 64 questionnaires from 32 SKPA. Data analysis using multiple linear regression. The results show that together, regional financial accounting information system, quality of human resources and regional financial supervision on the quality of  the Aceh Goverment financial report. Partially, each independent variable is an regional financial accounting information system, quality of human resources and regional financial supervision affects the quality of the Aceh Goverment financial report

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 The Effect of Accounting Information System and Internal Control System on the Quality of Financial Reports at PT Semen Baturaja (Persero) Tbk.

2021 ◽  
Vol 2 (3) ◽  
pp. 48-59
Author(s):  
Ciko Arfismanda ◽  
Maulan Irwadi ◽  
R.M. Rum Hendarmin
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information System ◽  
Internal Control System ◽  
System Variables

This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.

Determinants Affecting Quality of Accounting Information with Information System Quality as an Intervening Variable

2019 ◽  
Vol 118 (5) ◽  
pp. 62-65
Author(s):  
Anita WahyuIndrasti ◽  
Retno Fuji Oktaviani ◽  
Dewi PuspaningtyasFaeni ◽  
Ratih PuspitaningtyasFaeni ◽  
Rinny Meidiyustiani
Keyword(s):  
Information System ◽  
Enterprise Resource Planning ◽  
Accounting Information ◽  
Resource Planning ◽  
Primary Data ◽  
System Quality ◽  
Accounting Information System ◽  
Primary Data Analysis ◽  
Quality Of Accounting Information

The financial statements used by organizations to provide financial information for decision making. This study aims to analyze the factors affecting the quality of accounting information. Among other things the effect of the implementation of enterprise resource planning (ERP) on the quality of accounting information, the influence of user competence and commitment to the organization, either directly or indirectly on the quality of accounting information, the accounting information system as a mediating variable. This research was conducted on the plantation sub-sector listed in Indonesia Stock Exchange in 2017. The data used in this study are primary data, analysis tools used Structural Equation Modelling- Partial Least Squares (PLS-SEM). The results of the study are ERP implementation has direct and significant effect on the Quality of Accounting Information. While the user competence and organizational commitment significantly affect the quality of accounting information system, where the quality of accounting information systems affect the quality of accounting information.  

scholarly journals Influence Quality of Information System, Quality of Information, And Perceived Usefulness On User Accounting Information System Satisfaction

2018 ◽  
pp. 683 ◽  
Author(s):  
Ida Bagus Gede Mawang Mangun Buana ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Information System ◽  
User Satisfaction ◽  
Information Quality ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
System Quality ◽  
Quality Of Information ◽  
Accounting Information System ◽  
System Information

PDAM Tirta Mangutama is one of the regional companies that have integrated accounting information system in managing employees' performance in providing accurate accounting information. Large working area of course must be balanced with good performance. The purpose of this study is to determine the effect of quality information systems, information quality, and perceived usefulness on user satisfaction accounting information system. This research is causal explanatory relationship. The research was conducted at PDAM, located at Jalan Bedahulu No 3 Denpasar. The result of research is Quality accounting information system, information quality and perceived usefullness have positive and significant influence on user satisfaction of Accounting Information System. Coefficient of determination (R2) of 0.554 this means 55.4 percent of user satisfaction Accounting Information on PDAM Tirta Mangutama Badung regency influenced by variable of Quality Accounting Information System, Information Quality, and Perceived Usefulness, on the contrary 44,6 percent influenced by variables others not examined.

scholarly journals Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

2020 ◽  
Vol 9 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Vu Thi Thanh Binh ◽  
Nhat-Minh Tran ◽  
Do Minh Thanh ◽  
Nguyen Thi Hong Nga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Path Analysis ◽  
Information Quality ◽  
Accounting Information ◽  
System Quality ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.

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