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

INDIKATOR ◽  
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. 

scholarly journals Region’s Financial Accounting Information System and the Quality of Local Government Financial Reports

2016 ◽  
Vol 8 (4) ◽  
pp. 64-68
Author(s):  
Abdul Rahman ◽  
Zulkifli Fachri
Keyword(s):  
Information System ◽  
Local Government ◽  
Accounting Information ◽  
Study Data ◽  
Financial Accounting ◽  
Financial Reports ◽  
Accounting Information System ◽  
Independent Variable ◽  
Positive Effect

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 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 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 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.

scholarly journals The influence of the utilization, use, trust, and ability of information system user technique Accounting for employee performance On the people's credit banks in Badung regency

2018 ◽  
pp. 745
Author(s):  
Ni Kadek Indah Selvia Dewi ◽  
I Ketut Yadnyana
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Data Analysis ◽  
Employee Performance ◽  
Accounting Information ◽  
Accounting Information System ◽  
Technical Ability ◽  
System User ◽  
Positive Effect

The development of technology from the influence of globalization is now so fast, one of which is used for the progress of the company. Companies need an accounting information system that is useful for long-term life of the company where the technology can improve employee performance that will provide convenience to the company in achieving its goals. The purpose of this study is to determine the effect of interest in the use, use, trust, and ability of user information systems accounting techniques on employee performance. The population in this study are employees who use the accounting information system contained in Rural Banks in Badung regency. Where is the BPR in Badung regency numbered 52 BPR. The sample used in this study is as many as 100 respondents The number of samples obtained by using slovin formula. Data analysis used in this research is multiple regression analysis. This study found that interest in utilization, use, trust, and technical ability of user accounting information system have a positive effect on employee performance. This shows the four variables are able to improve employee performance.

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

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.

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

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

<p>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.</p>

THE EFFECTS OF COMPETITIVE INTENSITY AND TECHNOLOGY MANAGEMENT ON THE RELATIONSHIP OF ACCOUNTING INFORMATION SYSTEM AND FIRM PERFORMANCE

2021 ◽  
Vol 6 (16) ◽  
pp. 15-35
Author(s):  
Kayhan AHMETOĞULLARI ◽  
Rahmi YÜCEL
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Information Systems ◽  
Technology Management ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Collaborative Technology ◽  
Internal Accounting ◽  
Intensity Of Competition

In today's conditions, where the intensity of the competition is high, the achievement of the desired performance outputs of the companies is closely related to the better understanding of the performance leaders. The aim of this study is to examine the effect of competitive intensity and technology management on firm performance through the accounting information system. The study covers data obtained from 256 SME managers in the West Marmara region. The data obtained were analyzed with the help of exploratory factor and multiple regression analysis. According to the exploratory factor analysis results, the variables were divided into sub-factors and the regression analysis was performed between the sub-components. As a result, the tendency of companies to preventive technology management and the increase in the use of internal and external accounting information systems increase the financial performance of companies in a meaningful and positive way. On the other hand, the increase in the intensity of competition, the use of company protective technology management and internal accounting information systems increases the market performance of the company in a meaningful and positive way. Again, the intensity of competition and the increase in collaborative technology management increase the use of external accounting information systems. Collaborative technology management increases the use of internal accounting information system. Finally, increased competition intensity increases collaborative technology management.

The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance

2020 ◽  
Vol 27 (4) ◽  
pp. 1289-1318 ◽  
Author(s):  
Benny Hutahayan
Keyword(s):  
Information System ◽  
Financial Performance ◽  
Management Accounting ◽  
Accounting Information ◽  
Innovation Strategy ◽  
Process Performance ◽  
Accounting Information System ◽  
Content Type ◽  
Business Units ◽  
The Relationship

PurposeAnalyze the importance of sustainable innovation strategy applied in manufacturing companies in Indonesia which affects the company's financial performance through several mediating variables.Design/methodology/approachThe population in this research was medium and large manufacturing company business units in East Java. Business units are part of a company considered as the profit center. The business unit as the unit of analysis in this research is part of the organization that: (1) is responsible for the production and marketing of a product or set of products; (2) is formed by product type; (3) has its own competitors which are different from competitors of other business units or divisions within a parent company; (4) has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.FindingsInnovation strategy has a significant effect on financial performance. Human capital does not significantly mediate the relationship between innovation strategy and financial performance. Capital performance and internal performance do not mediate the relationship between innovation strategy and financial performance. Management accounting information system does not mediate the relationship between innovation strategy and financial performance. Internal process performance mediates the relationship between innovation strategy and financial performance. Management accounting information system and internal process performance mediate the relationship between innovation strategy and financial performance.Originality/valueThe difference in findings confirms that this research needs to be conducted. On the other hand, there is no research that has comprehensively tested the mediating effects of Human Capital and Management Accounting Information System in the relationship between Innovation Strategy and Internal Process Performance and the Impact on Corporate Financial Performance. The originality of this research can be seen in the use of contingency theory which narrows the gap between the industrial organization (I/O) paradigm and the resource-based view (RBV) regarding competitive advantage and performance. Specifically, this research introduces innovation strategy, human capital, management accounting information system, and internal business process performance as the contingency factors that affect financial performance. Second, empirically, this research tries to reduce the gap in empirical research by offering new research model and new research establishment at the level of strategic business units (SBU) in manufacturing companies in East Java. This research is expected to be useful for policy decision making, especially for managers who want to improve strategic business unit's financial performance.

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

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.

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

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

<p><em>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.</em></p><p><em><br /></em>Abstrak</p><p>Penelitian 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.</p>

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