How Quality of Financial Accounting Information System Influenced by Effective Leadership

This study aimed to analyze the use of regionâ€™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 regionâ€™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.

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OPTIMALISASI SISTEM INFORMASI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KOTA BANDUNG

Jurnal Riset Akuntansi ◽

10.34010/jra.v13i1.4330 ◽

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

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

Hasanuddin Economics and Business Review ◽

10.26487/hebr.v3i1.1489 ◽

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.

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

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i2.15559 ◽

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

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An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

Information Management and Business Review ◽

10.22610/imbr.v7i3.1156 ◽

2015 ◽

Vol 7 (3) ◽

pp. 80-92

Author(s):

Widia Astuty

Keyword(s):

Information System ◽

Organizational Culture ◽

Information Systems ◽

Information Management ◽

Management Accounting ◽

Accounting Information ◽

Business Environment ◽

Accounting Information System ◽

Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

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Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

Jurnal Dinamika Akuntansi ◽

10.15294/jda.v8i2.9307 ◽

2017 ◽

Vol 8 (2) ◽

pp. 84

Author(s):

Dyah Purwanti ◽

Ghulbudin Isham Natser

Keyword(s):

Information System ◽

Human Resources ◽

Financial Reporting ◽

Internal Control ◽

Accounting Information ◽

Primary Data ◽

Accounting Information System ◽

The Government ◽

The Impact

This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.

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MEASURING IMPACT OF USING ENVIRONMENTAL ACCOUNTING INFORMATION SYSTEM ON INSTITUTIONAL QUALITY OF PERFORMANCE A CASE STUDY ON ONE OF THE INDUSTRIAL COMPANIES IN KUWAIT STATE

Journal of Environmental Science ◽

10.21608/jes.2017.20077 ◽

2017 ◽

Vol 37 (3) ◽

pp. 337-367

Author(s):

Khatab, G. S. G. S. ◽

Khalifa M. A. ◽

Al-Ajmy R. S. ◽

Hamad H. M.

Keyword(s):

Information System ◽

Accounting Information ◽

Institutional Quality ◽

Environmental Accounting ◽

Accounting Information System ◽

Industrial Companies

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PENGARUH TASK TECHNOLOGY FIT DAN EFFECTIVENESS ACCOUNTING INFORMATION SYSTEM TERHADAP KUALITAS KINERJA KEUANGAN DENGAN BALANCED SCORECARD SEBAGAI VARIABEL MODERETING

INDIKATOR ◽

10.37753/indikator.v1i1.16 ◽

2020 ◽

Vol 1 (1) ◽

Author(s):

Anggih Akbar Nugraha

Keyword(s):

Information System ◽

Regression Analysis ◽

Financial Performance ◽

Balanced Scorecard ◽

Accounting Information ◽

Accounting Information System ◽

The Balanced Scorecard ◽

Task Technology Fit ◽

Positive Effect

This study aims to examine the effect of task technology fit and effectiveness accounting information system on the quality of financial performance with the balanced scorecard as a moderating variable. This research was conducted at PT. Perkebunan Nusantara XIV in the city of Makassar. This study is a quantitative research with a descriptive approach. The sampling technique used purposive sampling method, with 36 respondents as respondents. Data analysis using multiple linear regression analysis and moderation regression analysis (MRA). The results of multiple linear analysis shows that technology fit task has a positive effect and the effectiveness accounting information system has a positive effect on the quality of financial performance. Moderation regression analysis shows that the balanced scorecard is able to moderate task technology fit the quality of financial performance, while the balanced scorecard is not able to moderate the effectiveness of accounting information system on the quality of financial performance.

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Sistem Informasi Akuntansi Pelayanan Jasa Rawat Jalan dan Rawat Inap pada Rumah Sakit Umum Mitra Sejati Medan

Majalah Ilmiah METHODA ◽

10.46880/methoda.v10i1.519 ◽

2020 ◽

Vol 10 (1) ◽

pp. 9-15

Author(s):

Lisna Hutahean ◽

◽

Edison Sagala ◽

Jamaluddin Jamaluddin ◽

◽

...

Keyword(s):

Information System ◽

General Hospital ◽

Research Method ◽

Accounting Information ◽

Outpatient Service ◽

Secondary Data ◽

Inpatient Service ◽

Accounting Information System ◽

Descriptive Method

This study aims to examine both the application and the accuracy of the accounting information system on outpatient and inpatient service at Medan General Hospital of Mitra Sejati. The research method used is a descriptive method using secondary data, in which the obtained data come from existing sources such as the profile of Medan General Hospital of Mitra Sejati, organizational structure, flowchart, and reports of outpatient and inpatient service at Medan General Hospital of Mitra Sejati. Based on the results of this research, it can be concluded that the accounting information system for outpatient service at Medan General Hospital of Mitra Sejati has not been effectively executed. There are a great number of mistakes made by medical staff in inputting patient data. Accordingly, in the future, Medan General Hospital of Mitra Sejati can provide training for employees in using the accounting information system effectively and is expected to improve outpatient and inpatient service to avoid errors that will impact the quality of service in the hospital.

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The Quality of Accounting Information System: a Case of Regional Public Hospital Manokwari

Jurnal Ekonomi dan Bisnis ◽

10.24914/jeb.v20i2.696 ◽

2017 ◽

Vol 20 (2) ◽

pp. 275

Author(s):

Mona Permatasari Mokodompit ◽

Anik Wuriasih

Keyword(s):

Information System ◽

Public Hospital ◽

Accounting Information ◽

User Involvement ◽

Top Management ◽

Management Support ◽

Accounting Information System ◽

Top Management Support ◽

Quality Of Accounting Information

This study aims to examine the influence of several factors (user involvement in the development process of accounting information system, training and education, and top management support) on the quality of accounting information system at the Manokwari Regional Public Hospital. We distribute our questionnaire and conduct the interviews to 35 accounting information system users at this hospital to generate our research data. Our findings indicate that only top management support significantly affects the quality of accounting information system. Practically, this study contributes to address the issue of the quality of accounting information system at the Manokwari Regional Public Hospital. AbstrakPenelitian ini mengkaji pengaruh beberapa faktor (keterlibatan pengguna dalam proses pengembangan sistem informasi akuntansi, pelatihan dan pendidikan, dan dukungan manajemen puncak) terhadap kualitas sistem informasi akuntansi di Rumah Sakit Umum Daerah (RSUD) Manokwari. Data penelitian dikumpulkan dengan menyebarkan kuesioner dan melakukan wawancara kepada 35 pengguna sistem informasi akuntansi RSUD Manokwari. Hasil dari penelitian ini menunjukkan bahwa dari ketiga faktor yang diteliti hanya faktor dukungan manajemen puncak yang memiliki pengaruh terhadap kualitas sistem informasi akuntansi. Sedangkan untuk keterlibatan pengguna dan pelatihan dan pendidikan tidak memiliki pengaruh terhadap sistem informasi akuntansi. Hasil penelitian ini dapat digunakan untuk memecahkan masalah terkait kualitas kualitas sistem informasi akuntansi pada RSUD Manokwari.

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