scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK RAKYAT INDONESIA KANTOR CABANG BENGKULU

Author(s):  
Khaidir ◽  
Neri Susanti

Khaidir, Neri Susanti; The research objective to factors determine the performance of accounting information systems at Bank Rakyat Indonesia Branch Office of Bengkulu. This study is a descriptive study, with a sample are employees of Bank Rakyat Indonesia Branch Office Bengkulu wear or use of accounting information systems as much as 42 employees. Methods of data collection done by survey method, while data analysis using rating scale analysis.The results reveal that the most dominant factor affecting the performance of accounting information systems at Bank Rakyat Indonesia Branch Office Bengkulu end user satisfaction factor is an average of 176, the second factor is the education and training programs by an average of 173, the next factor is the support of top management an average of 168 and the last factor is the ability of a personal technique average of 165.Key Word: Performance, Accounting Information Systems

2020 ◽  
Vol 2 (2) ◽  
pp. 47-54
Author(s):  
Ni Made Kansa Dewi Putri ◽  
Ni Luh Putri Srinadi

The purpose of this study was to analyze the effect of management participation and user satisfaction on the effectiveness of using accounting information systems. This research was conducted in the LPD Sub-district of Ubud, using the observation method, interview method, the literature method, the documentation method, and the survey method by distributing questionnaires to LPD employees in the Sub-district of Ubud, with a population of 263 employees. Determination of the sample using non-probability sampling method with purposive sampling method. The research sample consisted of 87 employees. Data analysis uses Multiple Linear Regression. The results showed that management participation and user satisfaction had a positive and significant effect on the effectiveness of the use of accounting information systems in LPD in Ubud Gianyar, which means that the higher the management participation, the more effective the use of accounting information systems, vice versa and the higher the ability of satisfaction users will increase the effectiveness of using accounting information systems, and vice versa.


2020 ◽  
Vol 5 (1) ◽  
pp. 57-72
Author(s):  
Enah Unayah

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. Data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.


2020 ◽  
Vol 1 (1) ◽  
pp. 149-156
Author(s):  
Arik Puji Rahmawati ◽  
Taudlikhul Afkar

To analyze the factors that influence the performance of accounting information systems is a goal that researchers want to achieve. Retrieval of data by distributing questionnaires to respondents, then analyzing the data that has been obtained and then draw conclusions. The results of respondents' answers by using several tests such as validation tests and so on to support more valid results and the results can be justified. The results show that the Capability of Personnel Techniques, Management Support, User Engagement and User Education and Training affect the performance of the accounting information system


2014 ◽  
Vol 10 (1) ◽  
pp. 44
Author(s):  
I Made Suarta ◽  
IGA Oka Sudiadnyani

Abstract This study examines the acceptance of computer-based accounting information systems at the Village Micro Financial Institutions (Lembaga Perkreditan Desa or LPD), by adopting the Technology Acceptance Model (TAM). Modification of the model performed on external factors, because these factors are determined by the LPD’s background as a traditional financial institution owned by indigenous villages. The study uses a non-experimental quantitative approach and ex-post facto research. Data collected by survey method, using a questionnaire. The respondents were selected randomly proportional from employees LPD in Badung regency and Denpasar city. The operational transaction processing, financial and management reporting at LPD is not fully utilizing computer-based accounting information system. Meanwhile, the structural model developed based on the theoretical study is not well supported by empirical data. The total effect of external factors on the actual use of computer-based accounting information systems in the LPD is not significant. Further research is needed, with revise the model and consider additional indicators as part of the external variables in order to provide a comprehensive model.


2021 ◽  
Vol 31 (1) ◽  
pp. 233
Author(s):  
Putu Bagus Vijay Kumara Putra ◽  
Gede Juliarsa

The purpose of this study is to empirically examine the effect of technological sophistication on the effectiveness of the use of accounting information systems with personal engineering abilities, and training as a moderating variable. This research was conducted in all hospitals in Denpasar. The number of hospitals in the city of Denpasar is 21 and the number of samples used is 232 people, namely employees in finance and cashiers. The data analysis technique used is Moderated Regression Analysis. The results of this analysis indicate that technological sophistication has a positive effect on the effectiveness of the use of accounting information systems, and training strengthens the influence of technological sophistication on the effectiveness of the use of accounting information systems. Whereas personal technical ability cannot moderate the influence of technological sophistication on the effective use of accounting information systems. Keywords: Technological Sophistication; Personal Technical Ability; Training; Using Accounting Information Systems.


2019 ◽  
pp. 763
Author(s):  
I Gusti Ngurah Wahyu Wira Satria ◽  
I Nyoman Wijana Asmara Putra

The effectiveness of accounting information systems is very instrumental in determining the success of management to achieve organizational goals and users of  SIA have a major role in the effectiveness of the system. This study to obtain empirical about the effect of personal engineering skills, involvement of users, education and training on effectiveness of SIA. The population used in this study is all employees who work at the Badung District Government Regional Organization. The method of the sample by nonprobability sampling technique with saturated sampling method, so that the respondents in this study amounted to 37 people. The data analysis technique used is multiple linear regression analysis. The test results of this of personal techniques has a positive effect on the effectiveness of accounting information systems, the involvement of users has a positive effect on the effectiveness of accounting information systems, and education and training have a positive effect on the effectiveness of accounting information systems.


2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Eva Susanti ◽  
Nasrullah Nasrullah

The purpose of this study was to examine the Accounting Information System on Employee Performance at PT. Matahari Depertment Store Banda Aceh. This research is a research using survey method with associative descriptive approach. This research was conducted from November 2018 to completion. The object in this study is the Accounting Information System on Employee Performance at PT. Matahari Depertment Store Banda Aceh The sample of this research is 39 respondents. Research data were collected through questionnaires, and documentation studies. The research data were analyzed using a simple linear regression model and processed using SPSS (Statistical Product and Service Solutions) version 22 assistance, the t test (partial) was intended to partially determine the effect of the independent variables on the dependent variable at the 95% confidence level (α = 0.05). The results showed that the Accounting Information System affects the Performance of Employees at PT. Matahari Depertment Store Banda Aceh. Accounting Information Systems have a strong relationship to Employee Performance at PT. Matahari Depertment Store Banda Aceh


2016 ◽  
Vol 13 (1) ◽  
pp. 161-169 ◽  
Author(s):  
Joshua G. Coyne ◽  
Emily M. Coyne ◽  
Kenton B. Walker

ABSTRACT The prevailing model for accounting information systems (AIS) courses is decades old and needs to be modernized for cutting-edge technologies and demands for information services. New graduates in accounting require new perspectives and training to enter what is becoming an important subdiscipline in accounting that prepares accountants to serve effectively as data analysts, IT auditors, and participants in systems development. One hurdle preventing the adoption of these roles is a disconnect between AIS education and AIS practice. This article identifies relevant professional competencies and proposes some corresponding actions by the academy to combine accounting, management information systems, and computer technology. JEL Classifications: M4; L8.


2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Sharina Tajul Urus ◽  

The role of Information System (IS) has changed and progressed rigorously over the last decade because of its ability to speed up the decision-making process. Effective and efficient management of an organization is usually reflected through the quality of decision made through financial systems like Accounting Information Systems (AIS). AIS is often viewed as medium to enhance the capability and efficiency of business operations. However, previous studies have suggested that the success of AIS often relies on critical success factors. This study aims to examine the critical success factors on the net benefits of AIS. The purpose of this paper is to determine the influence of system quality, service quality, system use and user satisfaction and the interaction of these factors on the AIS net benefits. Based upon the lens of DeLone and McLean’s Information System Success Model (2003), this study adopted a quantitative method through an online survey of 150 AIS users at various Malaysian organizations. Data was analysed by using the multiple regression method. The result suggests that system quality and service quality influence system use and user satisfaction which also affect net benefits of AIS. This study extends the existing IS literature especially in identifying the critical success factors on net benefits of AIS. Ultimately, the use of the critical success factors of AIS can raise the level of users’ belief in it. From the practitioners’ perspective, this study can be useful for organizations when selecting and implementing a system. KEYWORDS: Accounting Information Systems (AIS), Critical Success Factors, DeLone and McLean ISSM, Malaysian Organizations.


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