Pengaruh Sistem Informasi Akuntansi Manajemen, Ketidakpastian Lingkungan, Human CapitalTerhadap Kinerja Manajerial Pada PT Bosowa Berlian Motor Makassar

2019 ◽  
Vol 2 (2) ◽  
pp. 22-31
Author(s):  
Rahmi M
Keyword(s):  
Human Capital ◽  
Information Systems ◽  
Significant Influence ◽  
Management Accounting ◽  
Employee Performance ◽  
Accounting Information ◽  
Environmental Uncertainty ◽  
Accounting Information Systems

This Research aims to : (1) analyze the effect Of Management accounting information systems for thePerformance manajerial PT Bosowa Berlian Motor Makassar. (2) analyze the effect environmentaluncertainty for the Performance manajerial PT Bosowa Berlian Motor Makassar. (3) analyze theeffect for Human capital for the Performance manajerial PT Bosowa Berlian Motor Makassar.Theresult of research indicate that variable of : (1) Management accounting information systems have apositive and significant influence on employee Performance manajerial PT Bosowa Berlian MotorMakassar. (2) Environmental uncertainty have a positive and significant influence on employeeperformance manajerial PT Bosowa Berlian Motor Makassar. (3) Human capital have an positive andsignificant effect on to performance manajerial PT Bosowa Berlian Motor Makassar.

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.

KEMAMPUAN TEKNIK PERSONAL SISTEM INFORMASI, UKURAN ORGANISASI, KETERLIBATAN PEMAKAI DALAM SISTEM TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI

2020 ◽  
Vol 5 (2) ◽  
pp. 175-184
Author(s):  
Prapti Ningsih ◽  
Danang Mintoyuwono ◽  
Wianda Bias Intan Sepvie
Keyword(s):  
Information Systems ◽  
Significant Influence ◽  
Personal Information ◽  
Accounting Information ◽  
User Involvement ◽  
Simple Random Sampling ◽  
Organizational Size ◽  
Significance Level ◽  
Accounting Information Systems ◽  
Technical Ability

This research was conducted to examine the effect of the technical ability of personal information systems, organizational size, user involvement in the system on the performance of accounting information systems. The population in this study includes all employees who use accounting information systems, namely tellers and back offices in conventional banks in the South Jakarta area. The sampling method used in this study is Simple Random Sampling. The final data generated are 48 samples that are ready to be analyzed and tested. The analysis technique used is multiple linear regression and uses the name of the SPPS statistical application with a significance level of 5%. The results of this study indicate that (1) the technical ability of personal information systems has a significant influence on the performance of accounting information systems, (2) the size of the organization has no significant effect on the performance of accounting information systems, (3) user involvement in the system has a significant influence on accounting performance information Systems.

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.

Why Dynamic Capacity Influences the Quality of Management Accounting Information Systems in the Public Sector?

2021 ◽  
Author(s):  
Dian Wahyuningsih ◽  
Dio Caisar Darma ◽  
R. Ayke Nuraliaty ◽  
Jati Kasuma ◽  
Tanase Tasente ◽  
...  
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Dynamic Capacity ◽  
The Public

Management accounting information systems: a case of a developing country: Vietnam

2012 ◽  
Vol 19 (1) ◽  
pp. 100-114 ◽  
Author(s):  
Michèle Pomberg ◽  
Hamid Pourjalali ◽  
Shirley Daniel ◽  
Marinilka Barros Kimbro
Keyword(s):  
Information Systems ◽  
Developing Country ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting Information Systems

scholarly journals PENGARUH PENERAPAN SISTEM INFORMASI AKUTANSI TERHADAP KINERJA KARYAWAN BRI CABANG BANDA ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 386-391
Author(s):  
Dico Wiranto ◽  
Muslim Muslim
Keyword(s):  
Information Systems ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Simple Regression Analysis ◽  
Positive Effect ◽  
Banda Aceh

The problem in this study is whether How Accounting Information Systems affect Employee Performance. The purpose of this study was to determine the effect of the effect of Accounting Information Systems on Employee Performance. The location of the study is at PT Bank BRI Banda Aceh, the number of respondents is 105 customers, while  the  sampling  technique  uses  Non  Probability  Sampling  where  researchers  accidentally  meet  with  the Employee, the technique of collecting data is a questionnaire, data analysis is calculated with the help of SPSS 19.0 with qualitative analysis tools and quantitatively and using a simple regression analysis hypothesis test. From the results of the research and discussion of the analysis of the results that have been carried out in this study, it can be concluded that the Accounting Information System has a positive effect on Employee Performance at the BRI Branch and the Banda Aceh Region. It can be said that accounting information systems are very helpful for a number of employee jobs, and SIA at Bank BRI is currently quite good at measuring performance. It has been proven in this study that AIS assesses that employee performance can be assessed from a program

scholarly journals Information Technology and Accounting Information Systems on Employee Performance

2019 ◽  
Vol 9 (1) ◽  
pp. 2925-2931
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Sampling Method ◽  
Employee Performance ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
The Republic

This study aims to examine the use of information technology and the effectiveness of accounting information systems on employee performance. The object of this research is the Ministry of Trade of the Republic of Indonesia. The population in this study was 50 employees in 3 units of the ministry of trade, namely the General Bureau unit, the Directorate of Export and Import Facilitation units and the Directorate of Agricultural and Forestry Product Exports. The sample of this research is 3 units in the Ministry of Trade. The sampling technique used in the study was purposive sampling method. The results of this study indicate that (1) the use of information technology has an effect on employee performance, (2) the effectiveness of accounting information systems has no effect on employee performance.

THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS ON EMPLOYEE PERFORMANCE IN PT MATAHARI DEPARTMENT STORE BANDA ACEH

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Eva Susanti ◽  
Nasrullah Nasrullah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Employee Performance ◽  
Accounting Information ◽  
Strong Relationship ◽  
Research Data ◽  
Survey Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Banda Aceh

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

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