scholarly journals The Effect of Environmental Uncertainty and Organizational Structure to the Quality of Management Accounting Information Systems and It Implications to the Quality of Management Accounting Information

2018 ◽  
Author(s):  
Yanuar Ramadhan ◽  
Novera Kristianti Maharani ◽  
Ahmad Sururi Afif ◽  
Rilla Gantino
Keyword(s):  
Information Systems ◽  
Organizational Structure ◽  
Management Accounting ◽  
Accounting Information ◽  
Environmental Uncertainty ◽  
Accounting 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

scholarly journals PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi pada Baitulmaal Wattamwil (BMT) di DKI Jakarta)

2018 ◽  
Vol 11 (1) ◽  
pp. 120
Author(s):  
Taufik Akbar
Keyword(s):  
Organizational Culture ◽  
Information Systems ◽  
Organizational Structure ◽  
Accounting Information ◽  
Test Results ◽  
Cross Sectional ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable. The object of this study is the accounting department at Baitulmaal Wattamwil (BMT) located in Jakarta. This study was conducted on 43 respondents using cross sectional approach. Therefore, the analysis of the data used is SmartPLS. The results showed that the variables of organizational culture affect the quality of accounting information systems, organizational structure affect the quality of accounting information systems, the quality of accounting information systems affect the quality of information accounting. This is evidenced from the results of hypothesis testing as seen from T-Stats (≥1,96). The quality of accounting information system mediates the influence of organizational culture on the quality of accounting information, and the quality of accounting information systems mediating influence between the organizational structure of the quality of accounting information. This is evidenced from Sobel test results were seen from the t-value (≥1,96).

scholarly journals Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN

2021 ◽  
Vol 26 (3) ◽  
pp. 465
Author(s):  
Lilis Puspitawati, Hilmi, Popy Gurning, Nanang Suryana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Structure ◽  
Accounting Information ◽  
Statistical Testing ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

The quality of the financial aplication is highly dependent on the organizational environment in which the information system is used. This concept is in line with the facts found in the field that until now the quality of accounting information system applications used by various companies is still relatively low because they often experience errors and are not well integrated which have an impact on the low quality of accounting information. This study aims to determine whether organizational environmental factors in this case represented by organizational structure and culture still have an influence on the quality of accounting information systems. This research uses descriptive verification method. The sample size in this study was 30 employees of operational units who use accounting information system applications at state-owned banks with branch offices in Bandung, this study uses primary data collected by distributing questionnaires. Statistical testing used is PLS SEM and hypothesis testing using PLS 3.0 smart software. The results of this study indicate that there is consistency with the results of previous studies that the increasing implementation of organizational culture has an impact on increasing the quality of accounting information systems, and the more effective organizational structure has an impact on the quality of accounting information systems.

scholarly journals THE INFLUENCE OF THE QUALITY ACCOUNTING INFORMATION SYSTEM TO THE QUALITY OF ACCOUNTING INFORMATION - EVIDENCE IN INDONESIA

2019 ◽  
Vol 17 (1) ◽  
pp. 3-12
Author(s):  
Lilis Puspitawati ◽  
Sri Dewi Anggadini
Keyword(s):  
Information Systems ◽  
Strategic Management ◽  
Management Accounting ◽  
Statistical Tests ◽  
Accounting Information ◽  
Quality Data ◽  
Accounting Information Systems ◽  
Strategic Management Accounting ◽  
Quality Of Accounting Information

Managers as stakeholders use accounting strategic management in implementing their business strategy. The essence of strategic management accounting is to create satisfaction for its customers which is known as the concept of value chain analysis. Currently the implementation of strategic management accounting has used information technology known as Accounting Information systems. Accounting Information systems produce Accounting Information that managers use in making strategic decisions in any company. This study used descriptive and verificative methods. Respondents in this study were 60 functional managers SOEs in Bandung Indonesia. Quality data tested by Validity and Reliability test. Statistical tests use structural equation model-PLS.  Results of this study is Accounting Information Systems have a significant effect on the of accounting information on SOEs in Bandung City -Indonesia   Keywords : Quality of Accounting Information Systems, Quality of Accounting Information, State Owner Enterprises     

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 Analysis of The Effect of Business Strategy on The Quality of Management Accounting Information Systems

2021 ◽  
Vol 5 (1) ◽  
pp. 28-36
Author(s):  
Ayke Nuraliati ◽  
Twenty Selvia Sari Sianturi
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Performance Management ◽  
Financial Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Strategies ◽  
Survey Method ◽  
Accounting Information Systems

Management accounting information system (SIAM) is used as a tool to produce financial and non-financial / management accounting information that is used to assist executive managers or internal parties in planning resource allocation, supervision, evaluation, and performance evaluation, both financial performance and non-financial performance including managerial performance and employee performance. Management accounting information systems refer to normative matters, but when management accounting information systems are implemented it has unexpected or unexpected consequences so that it can affect the satisfaction of users of information systems, this is because in the context of the organization and socially not well understood by users. This research was conducted on general insurance in Bandung where the respondents were operational managers using an explanatory survey method. Testing data using simple regression The results of research on insurance companies in Bandung found that business strategies affect the quality of management accounting information systems

scholarly journals The Influence of Organizational Culture on The Quality of Management Accounting Information Systems and Its Impact on Managerial Performance

2021 ◽  
Vol 5 (1) ◽  
pp. 156-167
Author(s):  
Uswatun Hasanah ◽  
Dwioctavia Ningrum ◽  
Indri Alya Rahayu
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Survey Method ◽  
Managerial Performance ◽  
Accounting Information System ◽  
Accounting Information Systems

Organizational culture is an important environmental problem for an organization. Managers must understand that culture is an important determinant that affects how well the organization will perform, then. Information systems must be managed based on appropriate methods and methods to strengthen the assumption that the accounting information system implemented by management will affect company performance and that management accounting information systems are not bound by formal criteria that can explain the nature of the input, process, and output. This study aims to determine the effect of organizational culture on the quality of management accounting information systems and its impact on managerial performance. This study uses a causal relationship (cause and effect). The data were collected using a survey method by distributing questionnaires directly to the Bhayangkara Tk Hospital. II Sartika Asih Bandung. The sampling technique was processed using cluster random sampling, amounting to 90 respondents, the data analysis was processed using SEM-PLS using explanatory research. The results obtained indicate that organizational culture has an effect on the quality of the management accounting information system and the quality of the management accounting information system has an effect on managerial performance.

Internal Control, Manager’s Competency, Management Accounting Information Systems and Good Corporate Governance: Evidence from Rural Banks in Indonesia

2020 ◽  
pp. 097215092091984 ◽  
Author(s):  
Ilham Hidayah Napitupulu
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Internal Control ◽  
Management Accounting ◽  
Accounting Information ◽  
Internal Controls ◽  
Survey Method ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This research was inspired by the rules of the Financial Services Authority (FSA) in Indonesia regarding the necessity for good corporate governance for rural banks (RB). So far, good corporate governance regulations have only been binding on commercial banks, but with the development and expansion of services and increased business volume of rural banks, the risk of rural banks has also increased, so this has encouraged the need for good corporate governance in rural banks. To achieve the application of good corporate governance, the quality of a management accounting information system (MAIS) is needed which is supported by the effectiveness of internal controls and manager’s competency. The method used is the explanatory survey method. The sample technique uses random sampling from the target population of the study—as many as 54 rural banks in the North Sumatra Province of Indonesia with a total sample of 45 rural banks. Respondents who are targeted are parties related to management accounting information systems, namely the board of directors or operational managers. Data obtained directly through research questionnaires were processed using Statistical Product and Service Solutions (SPSS) applications. This study found that the competencies of managers affect the quality of MAIS in rural banks, while the effectiveness of internal controls has no effect. This study also found that manager’s competency and the effectiveness of internal controls had an effect on the application of the principles of good corporate governance in rural banks if mediated by the quality of MAIS.

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