Development of Integrated Zakat, Infaq and Shadaqoh Information System: Evidence in Amil Zakat Institutions

Objective – The purpose of this study is the development of integrated information systems and models, developing and developing information systems of zakat, infaq, and shadaqoh (ZIS) which are integrated in the Amil Zakat District / City Institution in West Java, Indonesia. Indonesia's West Java Province has the potential for zakat collection, but it is still not effective. Methodology – This research program was conducted to measure the effect of ZIS information systems on the quality of accounting information as measured by the quality of financial statements, in order to establish a strategy for obtaining muzakki satisfaction in West Java Province. This study will identify the relationship model between them. The research program was conducted in 27 cities/regencies in West Java Province of Indonesia Findings – The research used a series of different research approaches such as structured review and qualitative work with interviews or focus group discussions to develop key factors for the success of information systems and Partial Least Squares Structural Equation Modeling as an analysis method. Novelty – The results of this study indicate that an integrated ZIS information system has an impact on the quality of accounting information measured by the quality of financial statements. Type of Paper: Empirical Keywords: information systems, zakat, infaq, shodaqoh, information. Reference to this paper should be made as follows: Anggadini, S.D; Wahab, D.A; Yunanto, R. 2020. Development of Integrated Zakat, Infaq and Shadaqoh Information System: Evidence in Amil Zakat Institutions, J. Fin. Bank. Review, 5 (1): pp. 23 – 31 https://doi.org/10.35609/jfbr.2020.5.1(3) JEL Classification: E6, H2, H3.

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

Jurnal Ekonomi ◽

10.24912/je.v26i3.802 ◽

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.

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PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN ASURANSI SYARIAH

JURNAL AKUNTANSI DAN BISNIS Jurnal Program Studi Akuntansi ◽

10.31289/jab.v6i1.2995 ◽

2020 ◽

Vol 6 (1) ◽

pp. 66-76

Author(s):

Wahyu Cahyadi ◽

Murniati Mukhlisin ◽

Sigid Eko Pramono

Keyword(s):

Information Systems ◽

Structural Equation ◽

Accounting Information ◽

Insurance Companies ◽

Primary Data ◽

Top Management ◽

Insurance Company ◽

Accounting Information Systems ◽

Quality Of Accounting Information

This study is objected to test the support of top management that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.

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ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2021.v5.i4.4590 ◽

2021 ◽

Vol 5 (4) ◽

Author(s):

Rapina Rapina Rapina ◽

Hanny Hanny ◽

Nunuy Nur Afiah

Keyword(s):

Information System ◽

Information Systems ◽

Business Processes ◽

Accounting Information ◽

Personality Characteristics ◽

Accounting Information System ◽

Accounting Information Systems ◽

Independent Variables ◽

Quality Of Accounting Information

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.

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

ACRN Journal of Finance and Risk Perspectives ◽

10.35944/jofrp.2020.9.1.001 ◽

2020 ◽

Vol 9 (1) ◽

pp. 1-14 ◽

Cited By ~ 1

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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Prediction Model Kualitas Aplikasi Sistem Informasi Pembayaran Tiket (E-Ticket) Yang Dipengaruhi Oleh Budaya Organisasi Serta Dampaknya Terhadap Kualitas Informasi Akuntansi Untuk Pengambilan Keputusan

is The Best [Accounting Information System & Information Technology Business Enterprise] ◽

10.34010/aisthebest.v5i1.3172 ◽

2020 ◽

Vol 5 (1) ◽

pp. 46-60

Author(s):

Lilis Puspitawati ◽

Novi Indriani Siti Nurshalihat

Keyword(s):

Decision Making ◽

Information System ◽

Accounting Information ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Accounting Information System ◽

Verification Methods ◽

Quality Of Accounting Information

The success of the Accounting Information System in producing quality information is the culture of the organization. Accounting Information Systems play an important role in an organization for the achievement of organizational goals that are effective and efficient. The existence of an accounting information system in an organization is nothing but to be able to produce useful information for its users in the decision making process. To be able to produce quality accounting information, we need a reliable accounting information system in processing data and transactions so that the information generated can be useful in decision making. The method used in this research is descriptive and verification methods. Observation Unit conducted at PT. Kereta Api Indonesia (Persero) Bandung City with its analysis unit are employees in the accounting sub-division 20 people and the system 20 people. The statistical test used is the calculation of Structural Equation Modeling (SEM) with a variance-based analysis of Partial Least Square (PLS) and hypothesis testing using the help of the Smart PLS 3.0 application. Based on the research conducted it can be seen that (1) Organizational culture significantly influences the quality of accounting information system (2) the quality of accounting information system significantly influences the quality of accounting information.

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

10.31219/osf.io/pxjqt ◽

2021 ◽

Author(s):

AISDL

Keyword(s):

Information System ◽

Information Systems ◽

Path Analysis ◽

Information Quality ◽

Accounting Information ◽

System Quality ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information

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

Jesya (Jurnal Ekonomi & Ekonomi Syariah) ◽

10.36778/jesya.v2i1.31 ◽

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.

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PENGUJIAN EMPIRIS BAGAIMANA KUALITAS SISTEM INFORMASI AKUNTANSI YANG DIPENGARUHI OLEH ETIKA ORGANISASI BERIMPLIKASI TERHADAP KUALITAS INFORMASI AKUNTANSI

Jurnal Ilmiah Akuntansi Rahmaniyah ◽

10.51877/jiar.v3i1.95 ◽

2020 ◽

Vol 3 (1) ◽

pp. 88

Author(s):

Lesi Hertati ◽

Azhar Susanto ◽

Wahyudin Zarkasyi ◽

Harry Suharman ◽

Haryono Umar

Keyword(s):

Information System ◽

Information Systems ◽

Information Needs ◽

Accounting Information ◽

Ease Of Use ◽

Analysis Tool ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information

Accounting Information System is one of the most important parts in an organization. Function Organizational ethics is very influential on accounting information systems will produce accounting information needed by managers and non-managers of an organization as a basis for the decision making process in carrying out its functions or duties. The functions and tasks of managers or non-managers of related units within an organization vary greatly depending on the type of organization, the sections and levels that exist within the organization. The functions and tasks of managers or non-managers differ because the different levels and sections that cause the information needs of managers and non-managers are to support different functions and tasks. The difference in information requirements will lead to different data that must be entered and the accounting information system format used. Reality states that many accounting information systems in various state-owned enterprises have a variety of problems including problems of integration, ease of use, ease of access, ease of adaptation to changing conditions and the ability to produce accounting information as needed. The purpose of this study was to determine how much influence the organization's ethics has on the quality of accounting information systems and their implications for the quality of management accounting information. This method is descriptive and verification method, and the analysis tool is SEM Lisrel modeling. The results showed that user ethics significantly influence the quality of accounting information systems and their implications for the quality of accounting information.

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Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Kualitas Laporan Keuangan terhadap Kualitas Laporan Keuangan

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i2.372 ◽

2020 ◽

Vol 8 (2) ◽

pp. 137-146

Author(s):

Fajar Kusumawardhani ◽

Muanas Muanas

Keyword(s):

Information System ◽

Human Resources ◽

Quantitative Research ◽

Accounting Information ◽

Financial Statements ◽

Financial Statement ◽

Primary Data ◽

Accounting Information System ◽

Quality Of Accounting Information

The purpose of this study is to find out the effects of human resources competence, the use of information technology, and the quality of accounting information system on the quality of financial statements. The research was done at PT Cipta Multi Kreasi, jl. Raya Pasar Minggu Km. 16, Jakarta. The research is a quantitative research with descriptive methods and verification was done using survey technique. The source of data is primary data. Data collection was performed through questionnaires distributed to the company’s employees. The results of the research indicate that human resources competence and the quality of information system have a significant effect to the quality of financial statement. However, the use of accounting information system does not have a significant effect on the quality of financial statements. Human resources competence, the use of information system and the quality of accounting information system simultaneously have an influence on the quality of financial statements presented by the company. Keywords:Humanresources,InformationTechnology,AccountingInformationSystems,FinancialStatements

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

GATR Journal of Accounting and Finance Review (AFR) Vol. 4 (4) Oct-Dec 2019 - GATR Accounting and Finance Review ◽

10.35609/afr.2019.4.3(4) ◽

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.

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