scholarly journals The Effect of Multi Channel Retailing, Cooperation Synergity and Accounting Information Systems on Business Development Strategies that Impact on Business Performance

2021 ◽  
Vol 2 (3) ◽  
pp. 69-78
Author(s):  
Franciscus Musa Royan ◽  
Dyah Sawitri ◽  
Slamet Riyadi
Keyword(s):  
Information Systems ◽  
Development Strategy ◽  
Business Performance ◽  
Middle Management ◽  
Accounting Information ◽  
Development Strategies ◽  
Business Development ◽  
Company Performance ◽  
Accounting Information Systems ◽  
Trading Company

In this study the researchers chose the research object, namely a building material trading company in Sampit, Central Kalimantan named PT. Samudra Mas Group. The urgency of this study is to determine whether the multi-channel retailing variable, cooperation synergy and accounting information systems affect business development strategies and ultimately have an impact on company performance. This is to ensure the use of a business development strategy for the next 5 years. The study was conducted using respondents who are employees of PT. Samudra Mas Group, which has director positions to middle management and has the authority to make decisions in company operations. Respondents amounted to 70 people. This research measurement method using Smart PLS Professional 3.0. Pulling data by observation, interviews and distributing questionnaires. The results showed that multi-channel retailing, synergy of cooperation and accounting information systems significantly influence business development strategies. As well as a business development strategy to mediate multi-channel retailing that affects business performance.

scholarly journals Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam

2019 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Syahril Effendi ◽  
Baru Harahap
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Business Development ◽  
City Government ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Medium Enterprises ◽  
The City

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City

scholarly journals Analisis Sistem Informasi Akuntansi Pembelian dan Persediaan pada PT. XYZ

2015 ◽  
Vol 6 (1) ◽  
pp. 96
Author(s):  
Hanny Juwitasary ◽  
Marlene Martani ◽  
Arya Nata Gani Putra
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Business Processes ◽  
Raw Materials ◽  
Economic Value ◽  
Accounting Information ◽  
Raw Material ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Trading Company

Company faces a business competition that requires the company to survive or be superior to its competitors. PT. XYZ is a trading company engaged in distribution of raw materials and goods of Japanese foodand it needs the support of Accounting Information Systems (AIS) to be applied in all business processes. One of the most important business processes is purchasing and supplying of raw materials. Raw material is a resourceor materials that have a good economic value to be sold directly or processed into finished goods that will be marketed. Therefore, it is important for companies to know how to do a good internal control related to thepurchase and inventory. The methodology used in this research is to conduct a survey on the condition of the company's business processes, the study of literature with the method of analysis and design of Object-Oriented Analysis and Design (OOAD). The results of this study is the analysis and design of purchases accounting information systems, cash expense and inventory that can assist the companies in carrying out business activities and organizing internal control related to the purchase and inventory and to be able to reduce the distortionsthat occur and to maintain the smooth operation of the company. The information systems that are designed are able to help the companies in reducing errors caused by data record error transactions by employees and allow the companies to control the supply of goods.

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI ACEH BARAT)

2020 ◽  
Vol 5 (2) ◽  
pp. 249-256
Author(s):  
Rossa Rossa ◽  
Evayani Evayani
Keyword(s):  
Information Systems ◽  
Palm Oil ◽  
Internal Control ◽  
Accounting Information ◽  
Sampling Technique ◽  
Internal Controls ◽  
Primary Data ◽  
Company Performance ◽  
Accounting Information Systems ◽  
Oil Companies

The research examines the influence of the accounting information systems and internal controls on the company performance. The population in this research is all palm oil companies registered at the Badan Pusat Statistik (BPS) of Aceh Barat.  The sampling technique used is saturation sampling. This research uses primary data which obtained through the questionnire results. The data were collected 68 questioners from 3 palm oil companies. Data were processed using SPSS version 22 and analyzed using multiple linear regression, The results show that (1) accounting information systems and internal controls simultaneously, significantly affecting company performance (2) accounting information systems has a positive and significant effect on company performance (3) internal control has a positive and significant effect on company performance

scholarly journals Does Innovation Affect Company Performance? Exploring the Mediation Effects of Management Accounting Information Systems

2020 ◽  
Vol 13 (2) ◽  
pp. 189-200
Author(s):  
Desrir Miftah ◽  
◽  
Julina Julina ◽  
Keyword(s):  
Information Systems ◽  
Firm Performance ◽  
Performance Management ◽  
Palm Oil ◽  
Manufacturing Industry ◽  
Management Accounting ◽  
Accounting Information ◽  
Company Performance ◽  
Mediation Effects ◽  
Accounting Information Systems

This study attempt to determine the direct effect of innovation on company performance and its indirect effect through Management Accounting Information Systems (MAIS) as an mediating/intervening variable. Samples were managers in the manufacturing industry that produces Crude Palm Oil (CPO) operating in Riau Province. Data collected through questionnaires and processed using SEM-PLS. The results found that innovation affects firm performance. Management Accounting Information Systems mediates the effect of innovation and firm performance. Research on MAIS as intervening variable in the palm oil industry was first carried out especially in Indonesia. Innovations made by company through a good Management Accounting Information System will improve the performance of CPO producing company.

scholarly journals PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA UMKM DI KOTA BANDA ACEH)

2020 ◽  
Vol 4 (4) ◽  
pp. 602-612
Author(s):  
T Irzal Rizki Mauliansyah ◽  
Mulia Saputra
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Total Sample ◽  
Company Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Medium Enterprises ◽  
Banda Aceh

This study aims to determine the effect of utilization, quality, security and supporting facilities of Accounting Information Systems (SIA) on the performance of micro, small and medium enterprises. The research sample was taken by a number of MSMEs in Banda Aceh which engaged in the industry, trade and various services sectors with a total sample of 88 MSMEs. The results of the study show that: (1) The utilization, quality, safety and supporting facilities of Accounting Information Systems (SIA) together have a significant effect on company performance; (2) Utilization of Accounting Information Systems (AIS) has a significant effect on company performance; (3) Quality of Accounting Information System (SIA) has a significant effect on company performance, (4) Security of Accounting Information Systems (SIA) has a significant effect on company performance, and (5) Supporting tools of Accounting Information Systems (SIA) have a significant effect on company performance.

scholarly journals INFLUENCE OF CUSTOMIZATION STRATEGY AGAINST COMPANY PERFORMANCE WITH MANAGEMENT ACCOUNTING INFORMATION SYSTEM AS INTERVENING VARIABLE

2020 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
Taty Sariwulan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Travel Agency ◽  
Accounting System ◽  
Company Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Positive Effect

<p>This research aims to examine and analyze the influence of customization strategy on company performance with management accounting information systems as an intervening variable. In this research, the target population was the umrah travel agency registered at the Ministry of Religion in Bandung. Data obtained through the distribution of questionnaires addressed to the Director / Manager / Division Head of the company. Data analysis consists of descriptive and verification analysis. The results showed that the customization strategy, management accounting information systems and customization strategies that are intervening by management accounting information system have a positive effect on company performance. Based on the evaluation of structural models, the customization strategy in intervening management accounting system information gives a positive effect better than the direct effect with value 0.216. Management accounting information systems is needed to overcome uncertainties in determining and assessing the causal relationships that occur due to product customization that is undergoing constant changes to the product design and process. This research is also expected to contribute conceptually to the company in determining further policies regarding the performance of a company to be more effective in its implementation.</p><p> </p>

scholarly journals The Effect of Speed and Accuracy in Accounting Information Systems on Financial Statements Content in Jordanian Commercial Banks

2019 ◽  
Vol 14 (8) ◽  
pp. 160
Author(s):  
Fares Jamiel Hussein Alsufy
Keyword(s):  
Information Systems ◽  
Commercial Banks ◽  
Middle Management ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Descriptive Approach ◽  
Speed And Accuracy

Several studies have emphasized the importance of accounting information systems all over the world with different views. The aim of this study is to determine the effect of accuracy and speed of accounting information systems towards financial content among Jordanian commercial banks. A descriptive approach was employed to achieve the objectives of the study. Survey questionnaire was used to collect data from a selected sample of 13 banks. the sample was selected from top and middle Management levels as these levels represents the perfect group for making decision&rsquo;s related to quality of financial reports and its Relationship with accounting information systems, 130 questioners were distributed with average 10 questioners for each bank and 126 questioners were got response. The results reveal that there is significant effect of accuracy and speed of accounting information systems in financial content among Jordanian commercial banks.

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.

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