scholarly journals Ketidakpastian Lingkungan dan Lingkup Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Usaha Mikro, Kecil dan Menengah (UMKM) di Surabaya

2021 ◽  
Vol 8 (02) ◽  
pp. 86-93
Author(s):  
Agus Semekto
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Environmental Uncertainty ◽  
Accounting System ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
Medium Enterprises

ABSTRACT Micro, small and medium enterprises are one of the economic sectors that play an important role in Indonesia. The diversity of the scope of management accounting information systems, environmental uncertainty and performance achievements of micro, small and medium enterprises (MSMEs), is a picture that reflects the business of this sector. This is what encourages researchers to analyze more deeply the effect of environmental uncertainty and the scope of management accounting information systems on managerial performance in SMEs in Surabaya. This study uses multiple linear regression analysis, with a population of all MSMEs in Surabaya. The results of the research together reveal that the research model is empirically proven to be fit to explain the dependent variable. The partial test results reveal that only the scope of the management accounting system has a significant negative effect on managerial performance.  ABSTRAK Usaha mikro, kecil dan menengah menjadi salah satu sektor perekonomian yang berperan penting di Indonesia. Keberagaman lingkup sistem informasi akuntansi manajemen, ketidakpastian lingkungan dan capaian kinerja usaha mikro, kecil dan menengah (UMKM), merupakan gambaran yang merefleksikan usaha sektor ini.  Hal inilah yang mendorong peneliti untuk menganalisis lebih mendalam pengaruh ketidakpastian lingkungan dan lingkup sistem informasi akuntansi manajemen terhadap kinerja manajerial pada UMKM di Surabaya. Penelitian ini menggunakan analisa regresi linier berganda, dengan populasi seluruh UMKM di Surabaya. Hasil penelitian   secara bersama-sama mengungkapkan bahwa model penelitian terbukti secara empiris fit dapat menjelaskan variable dependen. Hasil uji parsial mengungkapkan hanya lingkup sistem akuntansi manajemen yang secara signifikan berpengaruh negatif terhadap kinerja manajerial.

scholarly journals PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH)

2020 ◽  
Vol 5 (2) ◽  
pp. 257-269
Author(s):  
Rizki Febrianti ◽  
Yulia Fitri
Keyword(s):  
Management Accounting ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Accounting System ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
System Information ◽  
Banda Aceh

The purpose of this research is to examine the effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.

scholarly journals PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH)

2019 ◽  
Vol 4 (3) ◽  
pp. 456-470
Author(s):  
Rizka Febrianti ◽  
Yulia Fitri
Keyword(s):  
Management Accounting ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Accounting System ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
System Information ◽  
Banda Aceh

The purpose of this research is to examine the effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.

scholarly journals Peran Penggunaan Sistem Informasi Akuntansi pada Usaha Kecil Se- Jabodetabek dengan Ketidakpastian Lingkungan sebagai Pemoderasi

2018 ◽  
Vol 5 (02) ◽  
pp. 144-155
Author(s):  
Shirlyani Shirlyani ◽  
Syahril Djaddang ◽  
Darmansyah Darmansyah
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Environmental Uncertainty ◽  
Jel Classification ◽  
Accounting Information Systems ◽  
Medium Enterprises

ABSTRACT This study aims to determine the role of the use of accounting information systems in Small and Medium Enterprises (SMEs) throughout Jabodetabek with environmental uncertainty as moderating. The sample in this study were 101 respondents. The results showed that the education of SME owners influenced the use of accounting information systems in SMEs as well as when moderated by environmental uncertainty, education of SME owners influenced the use of accounting information systems in SMEs. The scale of business influences the use of accounting information systems in SMEs, including when moderated by environmental uncertainty, the scale of business influences the use of accounting information systems in SMEs. Accounting training does not affect the use of accounting information systems in SMEs and when moderated by environmental uncertainty, accounting training does not affect the use of accounting information systems in SMEs. ABSTRAK Penelitian ini bertujuan untuk mengetahui peran penggunaan sistem informasi akuntansi pada Usaha Kecil dan Menengah (UKM) Se-Jabodetabek dengan ketidakpastian lingkungan sebagai pemoderasi. Sampel dalam penelitian ini adalah 101 responden. Hasil penelitian menunjukkan bahwa pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM begitu pula ketika dimoderasi oleh ketidakpastian lingkungan, pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM termasuk ketika dimoderasi oleh ketidakpastian lingkungan, skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM serta ketika dimoderasi oleh ketidakpastian lingkungan, pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. JEL Classification: M41, D83

scholarly journals SISTEM INFORMASI AKUNTANSI MANAJEMEN, SISTEM INFORMASI AKUNTANSI, DAN KINERJA MANAJERIAL

2020 ◽  
Vol 12 (1) ◽  
pp. 37-42
Author(s):  
Yana Rochdiana Hadiyat
Keyword(s):  
Information Systems ◽  
Empirical Evidence ◽  
Business Strategy ◽  
Management Accounting ◽  
Accounting Information ◽  
Limited Liability ◽  
Accounting System ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
Digital Skills

This study aims to determine empirical evidence of the influence of the characteristics of management accounting information systems on managerial performance moderated of accounting information systems. This study found that digital skills and aggregation have a higher influence on managerial performance than the effect of boardscope, timelines, aggregation, and integration. The population in this study were leaders and staff of state-owned enterprises that were limited liability companies in West Java. The number of samples used was seventytwo. The expected benefit is to provide input to the company as a material for consideration in designing a company’s management accounting system tailored to business strategy, which has an impact on improving managerial performance.

scholarly journals Peran Penggunaan Sistem Informasi Akuntansi pada Usaha Kecil Se- Jabodetabek dengan Ketidakpastian Lingkungan sebagai Pemoderasi

2018 ◽  
Vol 5 (02) ◽  
pp. 144-155
Author(s):  
Shirlyani Shirlyani ◽  
Syahril Djaddang ◽  
Darmansyah Darmansyah
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Environmental Uncertainty ◽  
Jel Classification ◽  
Accounting Information Systems ◽  
Medium Enterprises

ABSTRACT This study aims to determine the role of the use of accounting information systems in Small and Medium Enterprises (SMEs) throughout Jabodetabek with environmental uncertainty as moderating. The sample in this study were 101 respondents. The results showed that the education of SME owners influenced the use of accounting information systems in SMEs as well as when moderated by environmental uncertainty, education of SME owners influenced the use of accounting information systems in SMEs. The scale of business influences the use of accounting information systems in SMEs, including when moderated by environmental uncertainty, the scale of business influences the use of accounting information systems in SMEs. Accounting training does not affect the use of accounting information systems in SMEs and when moderated by environmental uncertainty, accounting training does not affect the use of accounting information systems in SMEs. ABSTRAK Penelitian ini bertujuan untuk mengetahui peran penggunaan sistem informasi akuntansi pada Usaha Kecil dan Menengah (UKM) Se-Jabodetabek dengan ketidakpastian lingkungan sebagai pemoderasi. Sampel dalam penelitian ini adalah 101 responden. Hasil penelitian menunjukkan bahwa pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM begitu pula ketika dimoderasi oleh ketidakpastian lingkungan, pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM termasuk ketika dimoderasi oleh ketidakpastian lingkungan, skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM serta ketika dimoderasi oleh ketidakpastian lingkungan, pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. JEL Classification: M41, D83

scholarly journals Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam

2019 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Syahril Effendi ◽  
Baru Harahap
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Business Development ◽  
City Government ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Medium Enterprises ◽  
The City

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City

scholarly journals Analysis of Management Accounting Systems Affecting Energy Efficiency, Environmental Uncertainty and Environmental Performance of Small and Medium Enterprises

2021 ◽  
Vol 4 (1) ◽  
pp. 77-89
Author(s):  
Eko Riyan Setiawan ◽  
◽  
Khairina Nur Izzaty ◽  
Keyword(s):  
Energy Efficiency ◽  
Environmental Performance ◽  
Environmental Planning ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Positive Energy ◽  
Accounting System ◽  
Medium Enterprises ◽  
Management Accounting System

The purpose of this study was to analyze the management accounting system in influencing energy, environmental uncertainty and environmental performance in SMEs in Grobogan Regency. The population of this study is SMEs in the grobogan registered at the Grobogan Regency Cooperative and SME Office with a sample of 60 SME owners. The analytical tool used is Smart PLS 3.0. The results of this study are a positive management accounting system on energy efficiency, a positive negative management accounting system on environmental planning, a positive management accounting system supporting environmental improvement. The results of the fourth hypothesis confirm positive energy efficiency on Environmental performance. Subsequent results indicate environmental policy.

scholarly journals Implementasi Sistem Informasi Akuntansi pada Usaha Mikro Kecil Menengah (UMKM) Bidang Pendidikan di Sumatera Barat (Studi Empiris pada Lembaga Bimbingan Belajar di Sumatera Barat)

2020 ◽  
Vol 20 (1) ◽  
pp. 126
Author(s):  
Sri Wahyuni Riza ◽  
Dwila Maresti
Keyword(s):  
Information Systems ◽  
Small Businesses ◽  
Quantitative Research ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information Systems ◽  
West Sumatra ◽  
Technological Developments ◽  
Medium Enterprises

Technological developments directly drive the need for information, including the need for financial and accounting information for an entity or institution. Not only large entities or institutions, but the need for financial and accounting information from micro and small businesses has become important. One of the small and medium micro businesses that also have to meet the needs of financial and accounting information for external parties is a tutoring institution. Previous research has reviewed a lot about the development of accounting information systems and their application to micro, small and medium enterprises. The purpose of this study is to conduct an empirical study of the implementation of accounting information systems in micro small and medium enterprises of tutoring institutions in West Sumatra. This research is quantitative research. The data obtained is primary data through the distribution of online quizzes through Google Drive to tutoring institutions in West Sumatra. The result is that in micro businesses, especially tutoring institutions in West Sumatra are still minimal in the use of accounting information systems in managing business finances.

scholarly journals Time Driven Activity-Based Costing : Konsep Akuntansi Manajemen yang Akurat dalam Menghadapi Lingkungan yang Dinamis dan Bisnis Global

2018 ◽  
Vol 3 (2) ◽  
pp. 218
Author(s):  
HARIYATI HARIYATI
Keyword(s):  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Demand Management ◽  
Accounting Information ◽  
Dynamic Environment ◽  
Activity Based Costing ◽  
Accounting Information Systems ◽  
Corporate Objective ◽  
Medium Enterprises ◽  
The Cost

This paper describes how the concept of Management Accounting, particularly the time-driven activity-based costing (TD-ABC) can be applied in calculating the cost ) is realistic. Cost becomes a very important element in calculating the earnings and net earnings were reported. The errors in the calculation of cost (cost) would result in a pricing mistake. TD-ABC is a new concept of management accounting. The emergence of TD-ABC is expected to eliminate the vulnerabilities that exist on the concept of the previous concepts such as ABC. TD-ABC concept is usually applied to companies with sophisticated accounting information systems were applicable to the Company as at the Farm Bryon ranch., Corp and Small and Medium Enterprises. Therefore it can be said TD-ABC can be applied in a dynamic environment and globalisasi and shifting corporate objective function in order to satisfy customer demand management accounting to do more

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