scholarly journals Determinan Kinerja Sistim Informasi Akuntansi dimoderasi oleh Pendidikan dan Pelatihan

Author(s):  
Victor Pattiasina ◽  
Muhamad Yamin Noch ◽  
Saling - ◽  
Melyanus Bonsapia ◽  
Andarias Patiran

This study examines the determinants of accounting information system performance (a study at PT. PLN Persero, customer service unit, Jayapura district). Testing was carried out on a sample of 71 respondents. The sample method used was purposive sampling. data collection was carried out by direct survey. Hypothesis testing is tested empirically using moderated regression. The results show that the technical ability of personnel has no effect on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, user involvement affects the performance of the accounting information system on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, the sophistication of personnel technology affects the performance of the accounting information system. The performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, training and education moderate the technical capabilities of personnel on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura, training and education moderate user involvement on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura and the last training and education moderate the technological sophistication of personnel on the performance of the accounting information system at PT. PLN Persero Pelanggal Service Unit Kab. Jayapura Keywords: Performance of Accounting Information Systems, Education and Training.

2021 ◽  
Vol 5 (2) ◽  
pp. 127-142
Author(s):  
Sri Wahjuni Latifah ◽  
Wibi Abitama

The purpose of this research is to find out the influence of user involvement, training and education, and top management support on the performance of accounting information systems. The dependent variable in this study is the performance of accounting information systems. While the independent variables are user involvement, training and education, and top management support. The sample taken in this study were 54 respondents who were employees of the Sentani Malang Oncology Hospital who used the accounting information system. The analysis technique used descriptive statistical analysis and PLS analysis using warpls7. The results of this study show: (1) There is a positive and significant direct influence between user involvement on the performance of the accounting information system, (2) There is a positive and significant direct influence between training and education on the performance of the accounting information system, (3) There is a positive and significant direct influence between top management support on the performance of the accounting information system.


2020 ◽  
Vol 30 (4) ◽  
pp. 979
Author(s):  
Ni Putu Krisna Dewi ◽  
I Dewa Nyoman Wiratmaja

The purpose of this study was to determine the Effect of Engagement, Technical Capability, and User Job Training on Accounting Information System Performance. This research was conducted at the Department of Industry and Trade Denpasar City. The number of respondents was 50 respondents, with non-probability sampling method. The analysis technique used is multiple linear regression analysis techniques. The analysis shows that the involvement, technical ability, and work training of users has a positive effect on the performance of accounting information systems. This shows that the higher the involvement of users, technical capabilities, and job training owned by Denpasar City Industry and Trade staff the performance of the accounting information system produced will increase. Keywords: User Involvement; User Technical Capability; User Job Training; Accounting Information System Performance.


2018 ◽  
pp. 1844
Author(s):  
I Putu Gede Tata Trenida ◽  
A.A. Ngurah Bagus Dwirandra

The use of computerized accounting information systems can assist in the processing of corporate data so that the data will produce an information that can be useful for the company. The purpose of this study is to determine the effect of user involvement, user ability and top management support on the performance of accounting information system at the Dinas Perindutrian dan Perdagangan of Bali Province. This study took a sample of all users of Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) at Dinas Perindustrian dan Perdagangan Bali Province based on non-probability sampling method with purposive sampling technique as much as 40 sampling. Data collection was done by survey method. Analytical techniques in this study using multiple linear regression analysis and Moderating Regression Analysis (MRA). The results of this study indicate that user involvement has positive implications on the performance of Accounting Information Systems and the ability of users to have a positive implication on the performance of Accounting Information Systems. The result of Moderating Regression Analysis (MRA) shows that Peak Management Support strengthens the influence of User Involvement on Accounting Information System Performance while Top Management Support is unable to moderate User Ability to Accounting Information System Performance.


2021 ◽  
Vol 11 (1) ◽  
pp. 40-54
Author(s):  
Tari Dwi Rachmawati ◽  
Dwi Cahyono Cahyono ◽  
Ari Sita Nastiti

This study aims to fill the research gap by providing a systematic literature review of the factors that influence the effectiveness of the accounting information system in cooperative in Indonesia. This research method uses a systematic literature review process which consists of three stages, namely, planning, implementation and reporting. The initial study found 316 research articles, and used a total of 10 studies for this systematic literature review based on inclusion and exclusion criteria. The extraction of selected primary research, selected and collected quantitative data will help answer a question in this research. The results of a systematic literature review of all research contained in journals published from 2015 to 2020 state that the factors that influence the effectiveness of cooperative accounting information systems in Indonesia are very diverse, namely the existence of factors of personal technical ability, user involvement, technology utilization, age, education level. , training and education programs, work experience, employee knowledge in accounting, the sophistication of information technology, individual performance, task complexity, system development formalization, manager support, company size, the presence of a steering committee, and the location of the steering department. The main factor that influences is user involvement where the cooperative should provide education and training in accounting information system programs so as to increase the user's expertise and be able to make accounting information systems effective and make decisions.Keywords: Systematic Literature Review, Effectiveness of accounting information systems, Cooperative


2020 ◽  
Vol 37 (01) ◽  
Author(s):  
LUONG DUC THUAN

The study was conducted to examine the role of user involvement accounting information system, external expert and organizational structure factors for the quality of accounting information systems in enterprises in Ho Chi Minh City. Research samples of 175 people that working in accounting positions in different types of company. Research data were collected primarily through questionnaire survey (April, 2018 – July, 2018) and then it is used to analyze descriptive statistics and perform hypothesis testing tests through a linear regression analysis with the support of SPSS software. The result shows that the quality of the accounting information system is influenced by user involvement accounting information system and organizational structure factors with the level of impact is similar.


2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 


2020 ◽  
Vol 5 (2) ◽  
pp. 175-184
Author(s):  
Prapti Ningsih ◽  
Danang Mintoyuwono ◽  
Wianda Bias Intan Sepvie

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.


2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.


2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty

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.


2019 ◽  
Vol 4 (2) ◽  
pp. 33-38
Author(s):  
Imam Soleh Marifati ◽  
Vadlya Maarif

Abstract - Ordering and billing transactions of food and beverages in a restaurant business are in the revenue cycle. Transactions in the revenue cycle have an important role for the company because from this transaction the company gets cash income. The use of information technology to support the transaction process can increase the effectiveness of the transaction process. Transactions can be processed quickly and accurately. Restaurant business can use accounting information systems to improve the effectiveness and efficiency of transaction processes in the revenue cycle. A computer-based accounting information system is needed in processing transactions. In this study, the authors developed the application of accounting information systems to process transactions in the revenue cycle for restaurant business activities. This application processes transaction data starting from ordering, payment and making revenue reports from restaurant business activities. Keywords: Order, Billing, Accounting Information System


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