scholarly journals Determinants of Accounting Information System in pt. Indomarco Adi Prima, Jember Branch

Author(s):  
Rina Dian AGUSTIN ◽  
Muhammad FIRDAUS ◽  
Nanda WIDANINGGAR

The fundamental role of Accounting Information Systems (AIS) in organizations was a processor of accounting data to produce quality accounting information to support the company's internal activities, which had a significant correlation with the external. By the purposive sampling method, this study aims to analyze the impact of Education and Training Programs, Involvement of System Users, and Human Resources (HR) Competence on the Quality of Accounting Information Systems at PT. Indomarco Adi Prima Jember Branch, since there were ineffective process in selling application, by the late of manager approval and the network problem. The population in this study were all of employees who use Information Systems at PT. Indomarco Adi Prima Jember Branch. The method used was multiple regression, the data collection technique was questionnaire, and the result showed that the variable Education and Training Program significantly influences the quality of the AIS, System User Involvement variable significantly influences the quality of SIA, and HR competency variable significantly influences the quality of SIA and the coefficient of determination (R2) of all independent variables strongly explained the dependent variable.

Author(s):  
Rina Dian Agustin ◽  
Muhammad Firdaus ◽  
Nanda Widaninggar

This study aims to analyze the impact of Education and Training Programs, Involvement of System Users, and Human Resources (HR) Competence on the Quality of Accounting Information Systems at PT. Indomarco Adi Prima Jember Branch, since there were ineffective process in selling application, by the late of manager approval and the network problem. The population in this study are all employees who use Information Systems at PT. Indomarco Adi Prima Jember Branch. The analytical method in this study uses the validity and reliability test, the Classic Assumption Test is a normality test, a multicollinearity test, and the heteroscedasticity test. Multiple Linear Regression Analysis, hypothesis test, using t test and coefficient of determination (R2). The results showed that Education and Training Programs, System Users Involvement, and HR Competencies significantly impact the Quality of Accounting Information Systems, and the coefficient of determination (R2) of all independent variables strongly explained the dependent variable.


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


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.


2021 ◽  
pp. 12-19
Author(s):  
Serhiy Lehenchuk ◽  
◽  
Mykola Horodysky ◽  
Nataliia Maistrenko ◽  
◽  
...  

Today, the development of accounting as an enterprise information system directly depends on the level of development of technological innovations that are used to collect and process accounting data. The purpose of the article is to analyze the features of the influence of the Internet of Things (IoT) use on the functioning of the accounting system and to find ways to protect accounting data in such conditions. The urgency of the problem of protection of accounting data security in the conditions of implementation of IoT-technologies in enterprises activity has been grounded. The essence of IoT and the reasons for its use in the activities of enterprises have been disclosed. The advantages of IoT implementation in accounting information systems of enterprises have been analyzed. The peculiarities of the development of accounting information systems based on the use of IoT have been analyzed. Prospects for the impact of IoT on the development of audit procedures have been identified. The main directions of application of IoT technologies in accounting and audit have been allocated (to improve accounting procedures; to improve the work of the accounting service; to improve the audit process). Problems of accounting data protection in the context of each of the selected directions have been disclosed. The main reservations of IoT implementation in accounting information systems from the point of view of accounting data security have been analyzed. The main ways to improve the accounting system and procedures for controlling the formation of accounting data as a result of the implementation of IoT have been disclosed. Authors' attention is focused on the need to improve the security of accounting data when collecting and transferring them using IoT-tools because if all elements of the information system are not properly protected from unauthorized interference, instead of benefit, they will harm, providing cybercriminals with a loophole to undermine information security.


2019 ◽  
pp. 118
Author(s):  
I Gusti Ngurah Ariyanatha ◽  
Ketut Alit Suardana

Abstract: The Role of Education and Training in Moderating the Effects of ComputerizedSystems and User Competence on SIA Performance. Revenue Agency has an important andstrategic role to increase regional income in Bali Province. Therefore, it needs to be supportedby an effective and efficient accounting information system. The purpose of this study wasto obtain empirical evidence of the influence of computerized systems and user competencieson the performance of accounting information systems and to obtain empirical evidence ofthe role of education and training in moderating the influence of computerized systems anduser competencies on the performance of accounting information systems at Bapenda in BaliProvince. The population in this study were all SIA users in Bapenda, Bali Province. The methodof determining the sample using a saturated sampling technique, so that the entire populationof 42 employees is used as the research sample. The analysis technique used is ModeratedRegression Analysis (MRA).


2021 ◽  
Vol 16 (7) ◽  
pp. 91
Author(s):  
Mohammed Al Haija

This study aimed to know the impact of computerized accounting information systems risks on the quality of accounting information and to achieve the study objectives, 60 questionnaires were distributed to workers at the administrative levels in Jordanian commercial banks. The number of rounded questionnaires valid for statistical analysis reached 40, i.e. 67% of the distributed questionnaires. The results of the study showed the following: Accounting information systems are exposed to several risks that threaten their security. The study revealed that most of the risks are the result of internal reasons and not external causes, and they arise due to unintended errors or negligence. The risks of computerized accounting information systems affect the quality of accounting information. Based on the results of the hypothesis test, the three null hypotheses were rejected for the study. In light of the results of the study, the researcher recommended a set of recommendations: Holding training courses to raise the practical and scientific qualification in accounting and technology that keeps pace with technological developments in general for employees assigned to operate accounting information systems. Determine the persons authorized to enter the accounting information system and set a password for them.


2020 ◽  
Vol 3 (1) ◽  
pp. 16-25
Author(s):  
M Samsul Haidir

Abstract: The purpose of this study is to conduct empirical testing and analysis of user involvement and supervisor support, regarding the performance of accounting information systems at independent Islamic bank of Yogyakarta. This type of research is field research and uses quantitative methods. Where in this study using 50 respondents. The results of the study revealed that user involvement in the development of the system has a significant difference, so that user involvement has an influence in terms of the performance of accounting information systems while the support of supervisors also has a significant influence on the performance of accounting information systems in the independent Islamic bank in Yogyakarta. Therefore, the need for support from all stackholders to continue to improve the quality of service of the information system itself to be more compatible in the future.


Author(s):  
Rania Noureldin Osman, Mohamed Al-Moutaz Al-Mougtaba

This research addressed Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer. So the main problematic of this research is keen to raise the following questions did the relationship between the application of the electronic accounting system and the quality of the performance of the internal audit process? Does the use of the computer in the internal audit process affect the quality of the accounting information? The aim of the research is to identify the electronic accounting information systems, to know the impact of the electronic accounting information systems, on the internal audit, and to devaluate the extent of the use of references. To achieve the objective of the study was the use of the curriculum. On the formulation of hypotheses scientific research and use the tow researchers the questionnaire as tool to collect data. Which reflect the views sample analysis research which was cruising through the use of the program SPSS. The researcher to prove the validity of hypotheses linking variables. Electronic Accounting Information Systems impact is positive and on the Development Quality of the Internal Auditing.    


2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Ardiani Ika Sulistyawati ◽  
Aprih Santoso ◽  
Septi Ratnasari

The purpose of this study is to provide empirical evidence and analyze the influence of user friendliness, top management support, system formalization, education and training and company size on the performance of accounting information systems. The population in this study are hospitality employees whose work uses accounting information systems. The number of samples used was 103 respondents using purposive sampling technique. This research instrument was in the form of a questionnaire with Likert scale measurement. The analysis technique used in this study is multiple linear regression analysis. From the results of this study indicate the influence of user involvement, the formalization of the system has no effect on the accounting information system and top management support, education and training, company size influences the accounting information system Keywords: accounting information system


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