scholarly journals The implementation of AIS and financial performance: empirical study in selected Jordanians banking institutions

YMER Digital ◽  
2021 ◽  
Vol 20 (12) ◽  
pp. 841-855
Author(s):  
Ali Mohammad Alsarayreh ◽  
◽  
ALKA JAIN ◽  
Dr. Ahmad Hamed Al Manasir ◽  
◽  
...  
Keyword(s):  
Financial Performance ◽  
Developing Country ◽  
Information Quality ◽  
Banking Sector ◽  
Accounting Information ◽  
Primary Data ◽  
Future Research ◽  
System Quality ◽  
Accounting Information Systems ◽  
Current Accounting

This article presents a reflection on the role of current Accounting Information Systems on financial performance in Jordanian banking sector. The study is based on primary data collected through a structured questionnaire. The data were analyzed using Multipleregression analysis. The results indicated a significant impact of (SVQ) Service Quality, (IFQ) Information Quality, and (SYQ) System Quality on financial performance. Whilst showed no significant effect of (DQ) Data Quality on financial performance. The effectiveness of the accounting information system also improves the financial performance of banks. In light of the findings, this study suggests the management to establish better strategies that can ensure the effectiveness and efficacy of AIS. The findings would be valuable for academic researchers, managers and professional accounting to acquire a better vision of the AIS by testing the phenomenon in Jordan as a developing country This study is only conducted in Jordan as a developing country. Future research can be orientated to other national and cultural settings and compared with the results of this study.

scholarly journals Accounting Information Systems Effectiveness: Evidence from the Nigerian Banking Sector

10.28945/3891 ◽  
2017 ◽  
Vol 12 ◽  
pp. 309-335 ◽  
Author(s):  
Shamsudeen Ladan Shagari ◽  
Akilah Abdullah ◽  
Rafeah Mat Saat
Keyword(s):  
Information Systems ◽  
Information Quality ◽  
Banking Sector ◽  
Accounting Information ◽  
Quality Measures ◽  
System Quality ◽  
Accounting Information Systems ◽  
Information Systems Effectiveness ◽  
Systems Effectiveness ◽  
Nigerian Banking

Aim/Purpose: The purpose of this study is to investigate the interrelationship among the quality measures of information system success, including system quality, information, quality, and service quality, that eventually influence accounting information systems effectiveness. Background: It is generally believed that investment in an information system offers opportunities to organizations for business process efficiency and effectiveness. Despite huge investments in accounting information systems, banks in Nigeria have not realized the full potential benefits of using these systems because of persistent failures. Few studies have been conducted to address the problem. Methodology: A survey research design was used to collect data, and a total of 287 questionnaires were retrieved from respondents in the Nigerian banking sector. Contribution: This study contributes to the understanding of the most important antecedent factors of the quality measures, the interrelationship among the quality measures, and the influence of these measures on the accounting information systems effectiveness. Findings: The result of the study revealed that security, ease of use, and efficiency are key features of system quality, while the information quality dimension includes accuracy, timeliness, and completeness. The result of the study further revealed that information quality and system quality have significant influences on accounting information systems effectiveness. Recommendations for Practitioners: This study provides practitioners with important measures for evaluation of AIS effectiveness in the context of Nigerian banks. Recommendation for Researchers: Future researchers may build on the findings of current study to conduct fur-ther research in the area of AIS effectiveness in different contexts. Future Research: This study examines only three quality measures of Delone and Mclean model and antecedents of information and system quality measures, neglecting contingency factor. Therefore, future study should include other factors to the AIS effectiveness model to help in developing more specific theory in AIS domain.

The Impact of Accounting Information Systems on Performance Management in the Banking Sector

2021 ◽  
pp. 1-15
Author(s):  
Bilal Khalid ◽  
Michal Kot
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Performance Management ◽  
Banking Sector ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Management Techniques ◽  
The Impact

This study investigated the impact of Accounting Information Systems (AIS) on performance management in Thailand’s banking sector. The study was necessitated by the need to understand the financial performance of banks in Thailand in application of advanced management techniques, business developments, growth of the current contemporary business environment and the intensive competitive business environment in the banking sector.

scholarly journals Budaya Organisasi Memoderasi Pengaruh Adopsi SIA pada Kinerja Organisasi

2020 ◽  
Vol 30 (8) ◽  
pp. 2089
Author(s):  
Julia Yurinne Wahyudi ◽  
Dodik Ariyanto
Keyword(s):  
Organizational Culture ◽  
Service Quality ◽  
Organizational Performance ◽  
Information Quality ◽  
Accounting Information ◽  
Quality System ◽  
Quality Service ◽  
System Quality ◽  
Accounting Information Systems ◽  
Hotel Employees

The study aims to determine the effect of information quality, service quality, system quality on organizational performance with organizational culture as a moderating variable. The research population is starred hotel employees in Badung Regency who use technology-based accounting information systems, especially the accounting and front office departments. The data collection technique used is saturated samples. Sampling obtained research samples of 90 star hotel employees in Badung Regency. The data analysis technique used is moderated regression analysis. The results showed that information quality, service quality, system quality had an effect on organizational performance. Organizational culture can strengthen the influence of information quality, service quality, system quality on organizational performance. It can be concluded that the adoption of technology that is proxied by organizational performance is influenced by the quality of information, service quality, system quality, especially accounting information systems in hotels. Keywords: Accounting Information System; Organizational Performance; Organizational Culture.

scholarly journals Effect of Accounting Information Systems, System Quality and Service Quality on User Satisfaction of Mobile Banking-Based Applications

2021 ◽  
Vol 04 (05) ◽  
Author(s):  
Wiwik Pratiwi ◽  
Keyword(s):  
Information Systems ◽  
Service Quality ◽  
User Satisfaction ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Primary Data ◽  
Mobile Banking ◽  
System Quality ◽  
Accounting Information Systems

This study aims to test empirically whether accounting information systems, system quality and service quality affect the satisfaction of users of mobile banking-based applications for BCA customers. In this study primary data is used. The sample of this study is customers at BCA Bank who download and use Mobile Banking Based Applications using the Slovin formula method. There are 100 respondents who were studied as research samples. This research uses quantitative methods. The research variables used are accounting information systems, service quality system quality, and user satisfaction. The test used is multiple linear regression analysis using the SPSS version 23.0 application program. The results of this study indicate that accounting information system variables, system quality and service quality significantly influence the satisfaction of users of mobile bankingbased applications for BC customers both partially and simultaneously.

scholarly journals Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

2020 ◽  
Vol 9 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Vu Thi Thanh Binh ◽  
Nhat-Minh Tran ◽  
Do Minh Thanh ◽  
Nguyen Thi Hong Nga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Path Analysis ◽  
Information Quality ◽  
Accounting Information ◽  
System Quality ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.

scholarly journals Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

2021 ◽  
Author(s):  
AISDL
Keyword(s):  
Information System ◽  
Information Systems ◽  
Path Analysis ◽  
Information Quality ◽  
Accounting Information ◽  
System Quality ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.

scholarly journals Kinerja Individu Sebagai Pengukuran Kesuksesan Adopsi SIA dengan Model UTAUT dan Delone & Mc Lean

2019 ◽  
Vol 28 (2) ◽  
pp. 1607
Author(s):  
Gede Surya Pratama ◽  
Dodik Ariyanto ◽  
Ayu Aryista Dewi
Keyword(s):  
Information Quality ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Individual Performance ◽  
System Quality ◽  
Performance Expectations ◽  
Accounting Information Systems ◽  
Research Population

The research objective was to determine the effect of performance expectations, effort expectations, social influence and facilitation conditions as well as system quality and information quality on perceptions of individual performance in the Rural Bank accounting information system in Denpasar. The research population is individuals who use accounting information systems in carrying out their work. The research sample was taken using a purposive sampling technique, where the sampling process was based on certain criteria. So that the number of samples used in this study were 13 BPR  with a total of 100 BPR employees. Data collection using questionnaires and data analysis techniques used are multiple linear regression analysis. The results of the analysis in the study showed that: performance expectations (performance expectations), business expectations (business expectations), social factors (social influences), facilitation conditions (facilitation conditions), system quality and information quality had a positive and significant effect on individual performance. Keywords: UTAUT, De Lone and Mc Lean, individual performance.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT

2019 ◽  
Vol 1 (1) ◽  
pp. 123-142
Author(s):  
Sang Ayu Putu Arie Indraswarawati ◽  
I Putu Deddy Samtika Putra ◽  
Ni Wayan Cahyani
Keyword(s):  
Information System ◽  
Support System ◽  
User Satisfaction ◽  
Information Quality ◽  
Accounting Information ◽  
Top Management ◽  
Management Support ◽  
System Quality ◽  
Accounting Information System ◽  
Top Management Support

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.

Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang

2013 ◽  
Vol 5 (2) ◽  
pp. 62-80
Author(s):  
Agnes Ashianti ◽  
Albertus Fani
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Individual Performance ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Study Test ◽  
Task Technology Fit ◽  
The Individual ◽  
Systems Effectiveness

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city.  The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance. Keyword: Task-Technology Fit, Trust of Accounting Information Systems, Effectiveness of Accounting Information Systems, Individual Performance..

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