scholarly journals Pengaruh Penerapan Sistem Informasi Akuntansi Dan Pengetahuan Pengguna Terhadap Efektivitas SISMIOP Pada Badan Pendapatan Daerah Kabupaten Bengkalis

2020 ◽  
Vol 1 (1) ◽  
pp. 20
Author(s):  
Zulaila Zulaila ◽  
Decky Hendarsyah
Keyword(s):  
Information Systems ◽  
Data Analysis ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Coefficient Of Determination ◽  
Accounting Information Systems ◽  
Analysis Techniques ◽  
Large Influence ◽  
Regression Test ◽  
User Knowledge

This research aims to determine whether the application of accounting information systems and user knowledge partially influences the effectiveness of SISMIOP and to find out the application of accounting information systems and user knowledge whether it influences simultaneously the effectiveness of SISMIOP in the Regional Revenue Agency of Bengkalis Regency. Data analysis techniques used are data quality test, classic assumption test, multiple regression test, hypothesis test and coefficient of determination test. Partially, the application of accounting information systems has an effect on the effectiveness of SISMIOP on Bengkalis Regency Regional Revenue Agency with a large influence of 54.7%. Partially user knowledge influences the effectiveness of SISMIOP in Bengkalis Regency Regional Revenue Agency with a large influence of 57.4%. Simultaneously the application of accounting information systems and user knowledge affect the effectiveness of SISMIOP on Bengkalis Regency Regional Revenue Agency with a large influence of 67%.

TOO YOUNG TO HAVE A HISTORY? USING DATA ANALYSIS TECHNIQUES TO REVEAL TRENDS AND SHIFTS IN THE BRIEF HISTORY OF ACCOUNTING INFORMATION SYSTEMS

2011 ◽  
Vol 38 (2) ◽  
pp. 75-103 ◽  
Author(s):  
Frank A. Badua ◽  
Ann L. Watkins
Keyword(s):  
Information Systems ◽  
Data Analysis ◽  
Accounting Information ◽  
Past Research ◽  
Research Papers ◽  
Accounting Information Systems ◽  
Analysis Techniques ◽  
History Of ◽  
Using Data ◽  
And Shifts

ABSTRACT Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by documenting and classifying topical foci of research papers in the Journal of Information Systems. It then compares the pedagogical emphases of AIS courses as identified in past research. By deploying multiple methods of analysis to identify patterns of hegemony or change in the topics of AIS scholarship and teaching, this paper highlights the use of two data-analysis techniques found to be useful in the historical research of accounting. Findings reveal signs of the assimilation of AIS scholarship into the wider world of accounting research and strong influences upon AIS pedagogy by oversight bodies and technological innovation.

scholarly journals Pengaruh Sistem Informasi Akuntansi (SIA) Terhadap Efektifitas Pelaporan Akuntansi UMKM Di Desa Banyuanyar

MBIA ◽  
2021 ◽  
Vol 19 (3) ◽  
pp. 355-362
Author(s):  
Eni Srihastuti ◽  
Imarotus Suaidah ◽  
Siti Isnaniati
Keyword(s):  
Information Systems ◽  
Regression Line ◽  
Accounting Information ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
Cronbach’S Alpha ◽  
Accounting Information Systems ◽  
Cronbach's Alpha ◽  
Regression Test ◽  
Simple Regression

This study aims to determine how the effect of accounting information systems on the effectiveness of MSME accounting reporting in Banyuanyar village. This research uses descriptive quantitative method to describe the condition of the research object in accordance with the reality. The sampling technique used was incidental sampling, using test instruments including validity and reliability tests. Meanwhile, the data analysis used in this research includes classical assumption test, simple regression analysis, coefficient of determination, and hypothesis testing. Based on the results of the analysis of the validity test and reliability test, it can be seen that all data are valid. All question items for the two variables the significance value is less than the specified significance value. The data are reliable from the Cronbach's alpha test> 0.60. Meanwhile, for the regression test, it is known that the regression line is Y = 39.396 + 0.026X. From the results of the simple regression test conducted, it was found that the application (AIS) of the accounting information system had no effect on the effectiveness of the financial statements received. This can be seen from the t test significance value of 0.656> 0.05. The acceptance of the null hypothesis is due to many factors, including a lack of understanding of the importance of accounting information systems and financial reporting.   Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh sistem informasi akuntansi terhadap efektifitas pelaporan akuntansi UMKM di desa Banyuanyar. Penelitian ini menggunakan metode deskriptif kuantitatif untuk menggambarkan kondisi objek penelitian sesuai dengan realitanya. Teknik sampling yang dipakai adalah sampling insidental, menggunakan uji instrumen meliputi uji validitas dan reliabilitas. Sedangkan analisis data yang digunakan dalam penelitian meliputi uji asumsi klasik, analisis regresi sederhana, koefisien determinasi, dan uji hipotesis. Berdasarkan hasil analisis uji validitas dan uji reliabilitas, dapat diketahui semua data bersifat valid. Semua item pertanyaan untuk kedua variabel nilai signifikansinya kurang dari  nilai signifikansi yang ditentukan. Data bersifat reliabel dari uji cronbach’s alpha > 0.60. Sedangkan untuk pengujian regresinya diketahui garis regresinya Y = 39.396+0.026X. Dari hasil uji regresi sederhana yang dilakukan, didapatkan bahwa pengaplikasian (SIA) sistem informasi akuntansi tidak mempunyai pengaruh terhadap efektifitas laporan keuangan diterima. Ini dapat dilihat dari nilai signifikansi uji t sebesar 0,656 > 0,05.  Penerimaan hipotesis nol dikarenakan banyak faktor, diantaranya adalah kurangnya pemahaman tentang arti penting sistem informasi akuntansi dan pelaporan keuangan. Kata kunci: Sistem Informasi Akuntansi, Laporan Keuangan, UMKM

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

The Influence of Understanding Accounting Information Systems, Leadership Style, Employee Motivation, and Work Discipline in Employees Performance KC BRI Sidoarjo

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Shafrino Wahyu ◽  
Herman Ernandi
Keyword(s):  
Information Systems ◽  
Leadership Style ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Research Data ◽  
Reliability Test ◽  
Test Results ◽  
Accounting Information Systems ◽  
Validity Test ◽  
Systems Leadership

This research aims to know the influence of understanding Accounting Information Systems, Leadership Style, Employees Motivation, and Work Discipline in Employees Performance at KC BRI Sidoarjo. The instrument is in the form of google forms to get research data. This research data collection is validity test and reliability test. The hypothesis is that there is an the influence of understanding accounting information systems, leadership style, employees motivation, and work discipline in employees performance. The analytical tool used to test the hypothesis is SPSS version 18. The test results based on the validity test show that all questions on Google Forms are declared valid. While the test results based on the reliability test of all variables, the value of cronbach's alpha > 0,6 means that it is declared reliable and for the results of the Hypothesis Test in the form of T-Statistic and R-Square, it states that there is an influence between understanding accounting information systems, leadership style, employees motivation, and work discipline in employees performance. This is shown from the results of tcount for the variable understanding of the accounting information system (X1) of 2.113, the variable of leadership style (X2) of 2.101, the variable of employees motivation (X3) of 2.114, and the variable of work discipline (X4) of 2.189.

scholarly journals Relationship between accounting information systems implementation and corporate governance of rural banks in Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 10
Author(s):  
Rima Rachmawati
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Data Analysis ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Central Java ◽  
Systems Implementation ◽  
Good Corporate Governance ◽  
Information Systems Implementation

The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial reporting, budgeting systems, and IFRS for SMEs implementation on good corporate governance of rural banks.   PLS-SEM wasemployed for data analysis to 145 rural banks registered in Regional Owned Bank Association of Central Java Indonesia. The results of data analysis found that bookkeeping systems, financial reporting and budgeting systems implemetation positively affectgood corporate governance of rural banks, while IFRS for SMEs implementation was not significantly affectgood corporate governance of rural banks.   

scholarly journals PENGARUH PENERAPAN SISTEM INFORMASI AKUTANSI TERHADAP KINERJA KARYAWAN BRI CABANG BANDA ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 386-391
Author(s):  
Dico Wiranto ◽  
Muslim Muslim
Keyword(s):  
Information Systems ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Simple Regression Analysis ◽  
Positive Effect ◽  
Banda Aceh

The problem in this study is whether How Accounting Information Systems affect Employee Performance. The purpose of this study was to determine the effect of the effect of Accounting Information Systems on Employee Performance. The location of the study is at PT Bank BRI Banda Aceh, the number of respondents is 105 customers, while  the  sampling  technique  uses  Non  Probability  Sampling  where  researchers  accidentally  meet  with  the Employee, the technique of collecting data is a questionnaire, data analysis is calculated with the help of SPSS 19.0 with qualitative analysis tools and quantitatively and using a simple regression analysis hypothesis test. From the results of the research and discussion of the analysis of the results that have been carried out in this study, it can be concluded that the Accounting Information System has a positive effect on Employee Performance at the BRI Branch and the Banda Aceh Region. It can be said that accounting information systems are very helpful for a number of employee jobs, and SIA at Bank BRI is currently quite good at measuring performance. It has been proven in this study that AIS assesses that employee performance can be assessed from a program

scholarly journals PENGARUH LOYALITAS KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN RUMAH PADA PT.PANGRIPTA CONS MEDAN

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Data Analysis ◽  
Real Estate ◽  
Data Processing ◽  
Multiple Regression ◽  
Hypothesis Test ◽  
Coefficient Of Determination ◽  
Consumer Loyalty ◽  
Model Accuracy ◽  
Regression Test

The research aim is to know whether there is influence of consumer loyalty to decision of house purchase at PT.Pangripta Cons Medan.Sampel Company of this research is all property company registered in REI (Real Estate Indonesia) for year 2015 until 2016, Sampling using appliance sampling is the determination of the sample based on the wishes of researchers. Data analysis using Multiple Regression test with model accuracy (classic assumption test), hypothesis test using coefficient of determination test (R2), pasrial test (t test), while data processing using SPSS

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi dan Kemampuan Teknik Personal Pada Efektivitas SIA

1970 ◽  
Vol 30 (6) ◽  
pp. 1356
Author(s):  
Ni Made Harista Dwi Anggreni ◽  
I Made Sadha Suardikha
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information Systems ◽  
Analysis Techniques ◽  
Technical Ability ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study was to determine the effect of Utilization of Information Technology and Personal Engineering Capabilities on the Effectiveness of Accounting Information Systems. This research was conducted at the Department of Industry and Trade Denpasar City. The analysis technique used is multiple linear regression analysis techniques. The type of data used in this study is quantitative data, in the form of the results of answers by respondents expressed in the form of numbers from questionnaires that are measured using a Likert scale. The analysis shows that the use of information technology and the ability of personal techniques have a positive effect on the effectiveness of accounting information systems. Keywords: Utilization Of Information Technology; Personal Technical Ability; Effectiveness Of Accounting Information Systems.

scholarly journals EFFECT Of IMPLEMENTING INFORMATION SYSTEMS ACCOUNTING AND CONFORMITY OF TASKS – TECHNOLOGY ON EMPLOYEE PERFORMANCE

2020 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Ade Pipit Fatmawati
Keyword(s):  
Information Systems ◽  
Employee Performance ◽  
Accounting Information ◽  
Coefficient Of Determination ◽  
Reliability Test ◽  
Accounting System ◽  
Regression Analyses ◽  
Validity And Reliability ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to test and analyse how much influence the implementation of accounting information systems and the suitability of technological duties towards employee performance.  The samples used in this study were 42 employees of BPJS Ketenagakerjaan Bandung. Data collection techniques are conducted by spreading the questionnaire to the respondent according to the prescribed sample. Statistical analyses used in the study were through the validity and reliability test of instruments, classical assumption tests, multiple linear regression analyses, correlation analyses and coefficient of determination testing with the help of IBM SPSS version 22.  Hypothesis testing was conducted either partially with the T-Test as well as simultaneously through Test F. The results showed that partial, the magnitude of the implementation of accounting system to the employee's performance of 34.9% while the magnitude of  Effect of technological task on the employee's performance of 25.8%.  Simultaneously the influence of the implementation of accounting information system and the suitability of the technology task on the employee's performance is 35% while the remainder of 65% is the influence of other factors such as motivation, environment, workload, MA Employee's work satisfaction.

FAKTOR-FAKTOR YANGrMEMPENGARUHI IMPLEMENTASI SISTEM INFORMASIkAKUNTANSI BERBASISrTEKNOLOGI INFORMASI

2019 ◽  
Vol 5 (2) ◽  
pp. 29-41
Author(s):  
Rica Agustina ◽  
Endang Masitoh ◽  
Riana R Dewi
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Technology Infrastructure ◽  
Accounting Information Systems ◽  
Information Technology Infrastructure

Accounting information system is the main provider of information in a company for decision making. The development of information technology has affected all aspects of life. In the field of economics, especially accounting, accounting information systems are much influenced by the development of information technology. This study aims to determine the effect of human resources, information technology infrastructure, support management, and software on the implementation of information technology-based accounting information systems. The technique of taking this research data uses a random sampling technique with a sample of 65 respondents. The data used in this study are questionnaires using the Likert scale 1 to 5. The data analysis technique used in this study was multiple linear regression using the SPSS 21 program for Windows. The analysis tool in this study uses validity and reliability, classic assumption tests (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test) while data analysis uses multiple linear regression test, t test, F test and coefficient of determination. Based on the results of the t-test analysis conducted, it shows that there is a positive influence between human resources, information technology infrastructure, management support, and software on the implementation of information technology-based accounting information systems.

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