scholarly journals Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success

2017 ◽  
Vol 2 (3) ◽  
pp. 38-45
Author(s):  
I Gusti Ayu Nyoman Budiasih ◽  
I Made Sadha Suardikha
Keyword(s):  
Information System ◽  
Information Systems ◽  
User Satisfaction ◽  
Financial Institution ◽  
Sem Analysis ◽  
Jel Classification ◽  
Is Success ◽  
Accounting Information Systems ◽  
Information System Success ◽  
The Impact

Objective - The research aims to examine whether Tri Hita Karana (THK) culture influences the use of Acccounting Information System (AIS) and user satisfaction as the expression of Information Systems (IS) success. Methodology/Technique - The research was conducted in Badung Regency with Customary Village Financial Institution (LPD) as the sample. This research observes 55 LPDs in Badung Regency. The data was analyzed using SEM analysis with a PLS approach. Findings - The results of this research show that THK culture influences the use of AIS; THK culture influences through perceptions of use and perceptions of simplicity; THK culture influences user satisfaction through perception of use, perception of simplicity, and the use of AIS; perception of use and perception of simplicity influence the use of AIS; perception of use does not influence user satisfaction; perception of simplicity influences user satisfaction; AIS use effects user satisfaction; perception of use effects user satisfaction through the use of AIS. Novelty - The research suggests that suggestions for developing AIS in LPDs across Badung Regency or for further research in the field of AIS include: (1) dividing the LPDs into groups based on their business scale (either their amount of capital or the amount of assets owned); and (2) further exploring the impact of THK culture on the use of AIS; Type of Paper - Empirical Keywords: THK Culture, Perception of Use, Perception of Simplicity, AIS, User Satisfaction. JEL Classification: M40, Z12.

scholarly journals Protection of Accounting Data in the Conditions of Using Internet of Things: Problems and Prospects of Accounting Digitalization

2021 ◽  
pp. 12-19
Author(s):  
Serhiy Lehenchuk ◽  
◽  
Mykola Horodysky ◽  
Nataliia Maistrenko ◽  
◽  
...  
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internet Of Things ◽  
Data Security ◽  
Accounting Information ◽  
Accounting System ◽  
Enterprise Information System ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
The Impact

Today, the development of accounting as an enterprise information system directly depends on the level of development of technological innovations that are used to collect and process accounting data. The purpose of the article is to analyze the features of the influence of the Internet of Things (IoT) use on the functioning of the accounting system and to find ways to protect accounting data in such conditions. The urgency of the problem of protection of accounting data security in the conditions of implementation of IoT-technologies in enterprises activity has been grounded. The essence of IoT and the reasons for its use in the activities of enterprises have been disclosed. The advantages of IoT implementation in accounting information systems of enterprises have been analyzed. The peculiarities of the development of accounting information systems based on the use of IoT have been analyzed. Prospects for the impact of IoT on the development of audit procedures have been identified. The main directions of application of IoT technologies in accounting and audit have been allocated (to improve accounting procedures; to improve the work of the accounting service; to improve the audit process). Problems of accounting data protection in the context of each of the selected directions have been disclosed. The main reservations of IoT implementation in accounting information systems from the point of view of accounting data security have been analyzed. The main ways to improve the accounting system and procedures for controlling the formation of accounting data as a result of the implementation of IoT have been disclosed. Authors' attention is focused on the need to improve the security of accounting data when collecting and transferring them using IoT-tools because if all elements of the information system are not properly protected from unauthorized interference, instead of benefit, they will harm, providing cybercriminals with a loophole to undermine information security.

Exploring the Measurement of End User Computing Success

2002 ◽  
pp. 134-152
Author(s):  
Conrad Shayo ◽  
Ruth Guthrie ◽  
Magid Igbaria
Keyword(s):  
Information System ◽  
Information Systems ◽  
User Satisfaction ◽  
Integrated Model ◽  
End User ◽  
Is Success ◽  
Global View ◽  
Organizational Information ◽  
Success Measurement ◽  
End User Computing

As end user computing (EUC) becomes more pervasive in organizations, a need arises to measure and understand the factors that make EUC successful. EUC success is viewed as a subclass of organizational information system (IS) success, having distinct characteristics that distinguish it from other sources of organizational computing success. Namely, the success of applications developed by the information systems department (ISD), software vendors, or outsourcing companies. The literature shows that despite the volitional nature of end user computing, end user satisfaction is the most popular measure EUC success. Moreover, despite known limitations reported in the literature, self-reported scales are the instruments of choice by most researchers. This paper explores the literature on EUC success measurement and discusses the main issues and concerns researchers face. While alluding to the difficulty of devising economic and quantitative measures of EUC success, recommendations are made including the use of unobtrusive measures of success, take into account contextual factors, use well-defined concepts and measures and seek a comprehensive integrated model that incorporates a global view.

Evaluating IS Quality as a Measure of IS Effectiveness

2005 ◽  
pp. 1130-1133
Author(s):  
Carla Wilkin
Keyword(s):  
Information Systems ◽  
User Satisfaction ◽  
The Other ◽  
Share Price ◽  
Objective Measures ◽  
Is Success ◽  
Research And Practice ◽  
Systems Research ◽  
Information Systems Research ◽  
The Impact

An enduring question in information systems research and practice concerns evaluation of the impact of information systems (IS). It endures, as to date there is no ready solution. Focusing on one aspect, measuring IS success or effectiveness, there are ranges of measures available. At one end of the scale we have perceptual measures like use and user satisfaction; somewhere along that scale we have the more objective measures like quality; whilst at the other end we have objective measures like increased market share, price recovery and increased product quality.

scholarly journals The effect of information systems success factors on user satisfaction in accounting information systems

2021 ◽  
pp. 2045-2052
Author(s):  
Mohammad Naser Mousa Hamdan ◽  
Naser Jafar Al-Hajri
Keyword(s):  
Information Systems ◽  
User Satisfaction ◽  
Success Factors ◽  
Information Systems Success ◽  
Quality Of Information ◽  
Accounting Information Systems ◽  
Governmental Organizations ◽  
Study Population ◽  
The Impact

The purpose of this study is to explore the impact of information systems (ISs) Success Factors the user of (AISs) satisfaction on the Kuwaiti governmental organizations. To achieve the objectives of the study, the researcher designed and developed a questionnaire for data collection from the study population and distributed (160) questionnaires. There were (149) retrieval for data analysis which was used for further analysis using SPSS v26. After an appropriate analysis, the study found no significant impact for the success factors (ISs) including the quality of information, the quality of the system and the quality of services on the user satisfaction (AISs).

scholarly journals A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance

2017 ◽  
Vol 1 (2) ◽  
pp. 52-59
Author(s):  
Susan Peter Teru ◽  
Innocent Idoku ◽  
Jane Tinyang Ndeyati
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Business Environment ◽  
Global Business ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information Reliability ◽  
The Impact

Businesses today operate in a highly competitive and changing global business environment and therefore require information system that provides speedy responses to the complex business issue. The rapid development in information technology (IT) has aided companies to generate and make use accounting information systems (AIS), and the qualitative characteristics of any accounting information system to make it effective can be sustained if there is proper internal control system. When companies and businesses adjust and regulate their computerized technique of internal control machinery according to accounting information system (AIS), there would be assurances of the reliability of financial information processes, the control measures of effectiveness and efficiency of the information reliability will be boasted, effectual and improved operative goals and enhanced performance. Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated efficiently and effectively, there will be improved performance, better accounting information reliability for better decision making for both the internal and external users.

scholarly journals The Effect of User Participation and User Satisfaction on Accounting Information Systems

2019 ◽  
Vol 8 (4) ◽  
pp. 4214-4223
Keyword(s):  
Information System ◽  
Information Systems ◽  
User Satisfaction ◽  
Accounting Information ◽  
User Participation ◽  
Research Data ◽  
Test Results ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Simultaneous Test

The purpose of this study was to examine the effect of user participation and user satisfaction on the effectiveness of the accounting information system in the Ministry of Commerce. The population in this study is the General Bureau of the Ministry of Commerce. The software used in processing this research data is SPSS version 23. Based on the results of testing, partial user participation and user satisfaction have a significant influence on the effectiveness of accounting information systems. Simultaneous test results indicate that user participation and user satisfaction together influence the effectiveness of accounting information systems.

scholarly journals Stres Kerja, Insentif, Kepuasan Pengguna Bepengaruh terhadap Kinerja Sistem Informasi Akuntansi

2020 ◽  
Vol 30 (5) ◽  
pp. 1233
Author(s):  
Destha Della Pragaswari ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Information System ◽  
Information Systems ◽  
Job Stress ◽  
Work Stress ◽  
User Satisfaction ◽  
System Performance ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Independent Variables

The accounting information system can enable the duplication of tasks experienced by employees to cause work stress, incentives that are not in accordance with the workload and the user's dissatisfaction with the information system used. Purpose of study are to determine the effect of work stress, incentives, user satisfaction on the performance of accounting information systems. The sample is the employee who uses the accounting information system in Bapenda Denpasar.  purposive sampling is used with 60 respondents and analyzed by multiple linear regression. This study found, work stress variables can reduce the performance of accounting information systems, incentives and user satisfaction can improve the performance of accounting information systems. 58.2% variation in accounting information system performance is influenced by all three independent variables and 41.8% is influenced by other factors. Keywords: Job Stress; Incentives; User Satisfaction; Accounting Information System Performance.

Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)

2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Design Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Research Goal ◽  
Revenue Cycle

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 

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