To see the other types of publications on this topic, follow the link: Effectiveness of Accounting Information Systems.
Journal articles on the topic 'Effectiveness of Accounting Information Systems'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'Effectiveness of Accounting Information Systems.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
1
Rapina, Rapina, Yenni Carolina, Joni Joni, and Ridwan Ridwan. "Accounting Information System Quality's Effect on Accounting Information Quality." International Journal of Entrepreneurship, Business and Creative Economy 3, no. 2 (2023): 122–34. http://dx.doi.org/10.31098/ijebce.v3i2.1491.
Full textAbstract:
This study aims to examine the extent to which accounting information system quality influences accounting information quality. This study's demographic consisted of accounting and finance personnel in Indonesia. The purposive sampling strategy was used in this investigation, and the method used is a survey method. Primary data are used, which are processed statistically using SEM Partial Least Square (PLS) questionnaires as the research instrument. The statistical analysis method uses SEM because there may be a causal relationship between the variables, and each variable is not observed. According to the study's findings, the effectiveness of accountability information systems influences the effectiveness of accountability information. According to the concept, the successful application of accounting information systems helps users make decisions. Additionally, performance will be impacted by the caliber of accounting data.
2
Rialdy, Novien, and Tiara Putri Annisa Pohan. "Influence Quality System Information Management and Utilization of Information Technology to Effectiveness System Information Accountancy." Strata Business Review 1, no. 2 (2023): 191–201. http://dx.doi.org/10.59631/sbr.v1i2.93.
Full textAbstract:
The purpose of this study was to determine the effect of the quality of information systems, information systems management, and the use of information technology on the effectiveness of accounting information systems at PT. Ody Lestary Medan, either partially or simultaneously. This study uses a quantitative approach with multiple linear analysis techniques while the data collection technique in this study uses a questionnaire. As for the results of the research partially, the quality of information systems do not affect the effectiveness of accounting information systems. The results of this study concluded that simultaneously there is an influences of Information System quality, Information System Management and Utilization of Accounting Information Technology at PT. Ody Lestary Medan, this can seen by the value of fcount 44,770 > Ftable 2.93. the coefficient of determination (R square) obtained is 0.822, this result means that 82.2% of the Effectiveness of Accounting Information Systems variable can be explained by the variables of Quality of Information Systems, Information Systems Management and Utilization of Accounting Information technology, while the remaining 17.8% is explained by other variable not examined.
3
Puspitawati, Lilis. "Strategic Information Moderated By Effectiveness Management Accounting Information Systems: Business Strategy Approach." Jurnal Akuntansi 25, no. 1 (2021): 101. http://dx.doi.org/10.24912/ja.v25i1.727.
Full textAbstract:
The industrial revolution 4.0 increases business competition and the increasing need for accounting information for strategic decision making. Accounting information is financial information needed by managers to predict and determine the company's strategic policies in the future, however, the current condition of many companies has not been able to produce quality accounting information which has an impact on the production of inappropriate financial policies. This study aims to determine how much the business strategy affects the effectiveness of the use of accounting software and how much the effectiveness of accounting software affects the quality of accounting information. The population in this study were 472 managers of state-owned companies and a total sample of 312 managers of BUMN which were determined by simple random sampling technique. Testing data using covariance-based structural equation modeling (SEM) with Lisrell software. The results of this study prove that State-Owned Enterprises in Indonesia effective application software affects quality accounting information, as well as the company's business strategy affects the effectiveness of accounting software.
4
JAYANTI, L. G. P. Sri Eka, Ni Luh Kade Dinda DAMAYANTI, A. A. Ayu Erna TRISNAWATI, and I. Ketut Puja Wirya SANJAYA. "The Effect Of Information Technology Advancement, Personal Engineering Capabilities, and Accounting Information System User Participation on Accounting Information System Effectiveness." Journal of Governance, Taxation and Auditing 1, no. 1 (2022): 48–54. http://dx.doi.org/10.38142/jogta.v1i1.396.
Full textAbstract:
This study aims in this study to determine the effect of sophistication of information technology, personal technical ability and participation of users of accounting information systems on the effectiveness of accounting information systems. The population in this study are employees of the Village Credit Institution (LPD) in the District of Clan with sample which used that is as much 78 person respondents. The data analysis technique used in this research is Multiple Linear Regression, F-Coefficient and t-test. Based on the results of the study, it can be seen that: (1) sophistication technology information take effect positive and significant to system effectiveness information accountancy, where obtained coefficient regression 0.468 and sig 0.039. (2) the ability of personal techniques has a significant positive effect on the effectiveness of information systems accountancy, where obtained coefficient regression as big as 0.568 and sig 0.022. (3) the participation of users of accounting information systems has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficients are 0.273 and sig 0.039. The magnitude of the influence of the independent variable on the sophistication of information technology is 57.1%. Suggestions that can be given by researchers are Lpada Village Credit Institutions (LPD) in Marga District in increasing the effectiveness of accounting information systems can be done by increasing the sophistication of information technology, personal technical skills and participation of users of accounting information systems.
5
Ningtyas, Kurnia Puspita, Anita Wijayanti, and Agni Astungkara. "Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi pada PT Pegadaian di Kabupaten Klaten." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 3 (2023): 3323–36. http://dx.doi.org/10.47467/alkharaj.v6i3.4659.
Full textAbstract:
This study aims to examine the influence of variables of information technology sophistication, level of education, skill, knowledge of accounting department employees, and participation of accounting information system users on the effectiveness of accounting information systems. This research method uses a quantitative descriptive approach and sampling in this study is purposive sampling. Data collection techniques were obtained through surveys using questionnaires distributed to 40 employee respondents who used accounting information systems at PT. Pegadaian Klaten Branch. The data analysis used in this study was multiple regression analysis using SPSS Version 26. The results of this study prove that the sophistication of information technology has a significant effect on the effectiveness of accounting information systems, the level of education does not have a significant effect on the effectiveness of accounting information systems, skill has a significant effect on the effectiveness of accounting information systems, knowledge of accounting employees has a significant effect on the effectiveness of accounting information systems, and the participation of accounting information systems has an effect significant to the effectiveness of accounting information systems.
6
Fitriani, Lusiana, Novika Dwi Andriyana, Mohammad Arief Budiman, Arief Fadilah, and Nursanita Nursanita. "The Effect of Information Technology on the Effectiveness of Accounting Information Systems at PT Seraphim Karya Agung." KRISNADWIPAYANA INTERNATIONAL JOURNAL OF MANAGEMENT STUDIES 3, no. 1 (2023): 130. http://dx.doi.org/10.35137/kijms.v3i1.968.
Full textAbstract:
This study aims to analyze the influence of information technology on the effectiveness of accounting information systems at PT Seraphim Karya Agung. Phenomena used to test the effectiveness of accounting information systems include: data security, time, accuracy, variety of reports or output, and relevance. The inhibiting factors that exist in the implementation of accounting information systems are human resources, time and completeness of data. The solutions provided to increase the effectiveness of the accounting information system at PT Seraphim Karya Agung are: (1) improving HR soft skills, namely time discipline, by giving warnings and harsh reprimands to undisciplined employees, (2) increasing the ability of accounting information systems to overcome crash down condition of the system which can slow down the process of making financial reports, (3) related to data completeness, the accounting department of auxiliary expenditures that processes financial data that still uses a manual system to immediately transfer its use to accounting information systems by providing education and training
7
Lusiana Fitriani, Novika Dwi Andriyana, Mohammad Arief Budiman, Arief Fadilah, and Nursanita Nasution. "The Effect of Information Technology on the Effectiveness of Accounting Information Systems at PT Seraphim Karya Agung." Krisnadwipayana International Journal of Management Studies 3, no. 1 (2023): 130–42. http://dx.doi.org/10.35137/kijms.v3i1.91.
Full textAbstract:
This study aims to analyze the influence of information technology on the effectiveness of accounting information systems at PT Seraphim Karya Agung. Phenomena used to test the effectiveness of accounting information systems include: data security, time, accuracy, variety of reports or output, and relevance. The inhibiting factors that exist in the implementation of accounting information systems are human resources, time and completeness of data. The solutions provided to increase the effectiveness of the accounting information system at PT Seraphim Karya Agung are: (1) improving HR soft skills, namely time discipline, by giving warnings and harsh reprimands to undisciplined employees, (2) increasing the ability of accounting information systems to overcome crash down condition of the system which can slow down the process of making financial reports, (3) related to data completeness, the accounting department of auxiliary expenditures that processes financial data that still uses a manual system to immediately transfer its use to accounting information systems by providing education and training.
8
Lisa Ernawatiningsih, Ni Putu, and Putu Kepramareni. "Effectiveness of Accounting Information Systems and the Affecting Factors." International Journal of Applied Business and International Management 4, no. 2 (2019): 33–40. http://dx.doi.org/10.32535/ijabim.v4i2.564.
Full text
9
Lukiman, Renaldy, and JB Widodo Lestarianto. "Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Sistem Informasi, Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan Atas Teknologi Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kinerja Individu Karyawan." Jurnal ULTIMA Accounting 8, no. 2 (2016): 46–65. http://dx.doi.org/10.31937/akuntansi.v8i2.581.
Full textAbstract:
The purpose of this research was to examine the effect of Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness of The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, and Information Technology towards The Individual Employees Performance. The analysis method used in this research is multiple regression analysis. The sample of this research were the employees who work at Manufacturing Company’s Accounting and Finance and using accounting information system. The sample in this research based on nonprobability sampling method, and the sampling technique was convenience sampling. The data used in this research was primary data. The results of this research are: (1) Implementation of Accounting Information Systems has not influence towards The Performance of Individual Employees, (2) Use of Information Systems, The Effectiveness of The Use of Accounting Systems, Confidence In The Technology of Accounting Information Systems, and Information Technology has significant influence towardsThe Performance of Individual Employees, (3) Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness og The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, Information Technology simultaneously have significant influence towards Performance of Individual Employees.
 Key Words: Confidence in the Technology of AIS, Implementation of AIS, Information Technology, Performance, Effectiveness of the Use of Accounting Information System, Use of Information Systems.
10
Utomo, Langgeng Prayitno. "The Role of Information Technology and Employee Ability on the Effectiveness of Accounting Information Systems." Eksis: Jurnal Riset Ekonomi dan Bisnis 14, no. 2 (2019): 79–84. http://dx.doi.org/10.26533/eksis.v14i2.631.
Full textAbstract:
The effectiveness of accounting information systems is a success achieved by accounting information systems in producing information in a timely, accurate, and reliable manner. This study aims to determine the role of information technology and employee knowledge of the accounting department on the effectiveness of accounting information systems. This research was an associative - quantitative type with a survey approach. The sample in this study were all managers and employees of the financial division of the Republic of Indonesia Employee Cooperative in Jombang Regency (saturated sample). The data used were primary data obtained through questionnaires. The data analysis technique used multiple linear regression analysis. The results of this study indicated that the sophistication of information technology and the knowledge of employees of the accounting department had a positive and significant effect on the effectiveness of the accounting information system.
11
Alful laili, Alful, and Tony Seno Aji. "Pengaruh Kualitas Sistem Informasi Akuntansi, Kecanggihan Teknologi Informasi, dan Kinerja Individual terhadap Efektivitas Sistem Informasi Akuntansi pada BPR Arta Bangsal Utama Mojokerto." JFAS : Journal of Finance and Accounting Studies 3, no. 2 (2021): 120–35. http://dx.doi.org/10.33752/jfas.v3i2.301.
Full textAbstract:
This study aims to determine the effect of the quality of accounting information systems, sophistication of information technology, and individual performance on the effectiveness of accounting information systems at BPR Arta Bangsal Utama Mojokerto. The sampling techniqueyin this study used purposive sampling with a total of 40 respondents. The analysis technique used is the validity test technique, reliability test, classical assumption test, multiple linear regression analysis, hypothesis testing. The results of this study indicate that (1) the quality of the accounting information system has a significant effect on the effectiveness of the accounting information system which indicates that the higher the quality of the accounting information system, the more it affects the effectiveness of the accounting information system of BPR Arta Bangsal Utama Mojokerto. (2) the sophistication of information technology has alsignificant effect on the effectiveness of the accounting information system which shows that the higher the accounting information technology, the more it will affect the effectiveness of the accounting information system of BPR Arta Bangsal Utama Mojokerto. (3) individual performance has a significant effect on the effectiveness of the accounting information system, which indicates that the higher the individual performance, the more it affects the effectiveness of the accounting information system for BPR Arta Bangsal Mojokerto. Keywords: Quality of accounting information systems; Sophistication of accounting information technology, Individual performance; Effectiveness of accounting information systems.
12
Vina Hariyati, Cris Kuntadi, and Rachmat Pramukty. "Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Karyawan Bagian Akuntansi dan Pelatihan Sebagai Variabel Kontrol terhadap Efektivitas Sistem Informasi Akuntansi." Prosiding Seminar Nasional Manajemen dan Ekonomi 2, no. 1 (2023): 50–59. http://dx.doi.org/10.59024/semnas.v2i1.137.
Full textAbstract:
in this article the factors that influence the effectiveness of the Accounting Information System, namely Information Technology Utilization, Knowledge of Accounting Employees and Training as Control Variables, a literature study of Accounting information systems. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Information Technology Utilization affects the Effectiveness of Accounting Information Systems; 2) Knowledge of Accounting Section Employees affects the Effectiveness of Accounting Information Systems; and 3) Training as a Control Variable affects the Effectiveness of the Accounting Information System.
13
Ashianti, Agnes, and Albertus Fani. "Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang." Jurnal ULTIMA Accounting 5, no. 2 (2013): 62–80. http://dx.doi.org/10.31937/akuntansi.v5i2.152.
Full textAbstract:
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..
14
Frisky, Nada Shafira, Rahmawati, and Afrizon. "THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS MEDIATES THE RELATIONSHIP BETWEEN THE SOFTWARE OF INFORMATION TECHNOLOGY AND USER COMPETENCY TOWARDS THE QUALITY OF ACCOUNTING INFORMATION." Berkala Akuntansi dan Keuangan Indonesia 8, no. 2 (2023): 278–92. http://dx.doi.org/10.20473/baki.v8i2.47412.
Full textAbstract:
This research aims to examine the role of accounting information system effectiveness as a mediator in the relationship between information technology sophistication and user competence on the quality of accounting information. This research method uses a structural equation model with SmartPLS. Researchers distributed questionnaires to health facilities that have BPJS Health services in South Tangerang and Jakarta. The results of this research show that there is a significant relationship between the sophistication of information technology and user competence on the effectiveness of the accounting information system. The results of this research also show that the effectiveness of the accounting information system influences the quality of accounting information. The effectiveness of accounting information systems mediates the relationship between information technology sophistication and user competence on the quality of accounting information. This research provides a holistic model related to the quality of accounting information which is mediated by the effectiveness of the accounting information system.
15
Rivand, Ilham Audy, and Suwandi Suwandi. "Dampak Efektivitas Sistem Informasi Akuntansi: Pengaruh Teknologi Informasi dan Kualitas Sumber Daya Manusia Terhadap Kinerja Perusahaan." Journal of Culture Accounting and Auditing 2, no. 1 (2023): 119. http://dx.doi.org/10.30587/jcaa.v2i1.5658.
Full textAbstract:
This study aims to prove the influence of information technology and the quality of human resources on the company's performance at PT. PLN Pesero Tbk. UP3 Gresik which is mediated by the effectiveness of the accounting information system. This study uses a questionnaire containing questions related to information technology, the quality of human resources, company performance and the effectiveness of accounting information systems using a Likert scale measurement. The questionnaire was addressed to employees of PT. PLN Pesero Tbk. UP3 Gresik. The results of the questionnaire were tested using SmartPLS 3.0 and present the results that information technology does not affect the effectiveness of accounting information systems, the quality of human resources affects the effectiveness of accounting information systems, the effectiveness of accounting information systems affects company performance, information technology affects company performance, the quality of human resources does not affect the company's performance. Furthermore, the effectiveness of accounting information systems is able to mediate the relationship between the quality of human resources and company performance but is unable to mediate the relationship between information technology and company performance.
16
Renaldo, Nicholas, Suhardjo, and Tandy Sevendy. "E-learning Teaching Materials: Accounting Information Systems." Journal of Applied Business and Technology 4, no. 2 (2023): 181–88. http://dx.doi.org/10.35145/jabt.v4i2.133.
Full textAbstract:
This study aims to explain further about accounting information systems and serve as reference material for teaching with the e-learning method. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. Accounting information systems help organizations to collect, store, manipulate, and convey accounting information. This system helps managers to make the right decisions and make income statements more accurate. This system also helps managers to identify and control risks.
17
Ari, Ni Made Listya, Sang Ayu Putu Arie Indraswarawati, and Cokorde Gde Bayu Putra. "Pengaruh Kecanggihan Teknologi Informasi, Budaya Organisasi, Dan Kemampuan Teknik Personal Terhadap Efektivitas Sistem Informasi Akuntansi Pada Koperasi Serba Usaha Di Kecamatan Sukawati." Hita Akuntansi dan Keuangan 4, no. 2 (2023): 1–19. http://dx.doi.org/10.32795/hak.v4i2.4019.
Full textAbstract:
Information systems play an important role in accounting, because basically accounting must provide accurate information to decision makers. This study aims in this study to determine the effect of sophistication of information technology, organizational culture and personal technical capabilities on the effectiveness of accounting information systems. The population in this study were employees of the Multipurpose Cooperative in Sukawati District with the sample used as many as 95 respondents. The data analysis technique used in this research is multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it can be seen that: (1) the sophistication of tax information technology has a positive and significant effect on the effectiveness of accounting information systems, where the regression coefficient is 0.460 and sig 0.000. (2) organizational culture has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficient is 0.250 and sig 0.002. (3) the ability of personal techniques has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficients are 0.231 and sig 0.003. The magnitude of the influence of independent variables on the effectiveness of accounting information systems is 60%. Suggestions that can be given by researchers are Multipurpose Cooperatives in Sukawati District in increasing the tendency of the effectiveness of accounting information systems to always increase the sophistication of information technology, organizational culture and personal technical abilities.Information Technology Sophistication
18
Salam, Rendy. "The Effectiveness of Accounting Information Systems on Vehicle Sales Growth." AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis 2, no. 1 (2022): 10–18. http://dx.doi.org/10.37481/jmeb.v2i1.244.
Full textAbstract:
To get big profits, companies must have a good management system, namely how the business is managed professionally, one of which is having a sales accounting information system. This system helps companies record all transactions, thereby generating information that helps companies monitor business progress. This research was conducted on the basis of qualitative methods with descriptive analysis techniques. This research was conducted at PT. Istana Kebon Jeruk by analyzing data flow diagrams and internal control questionnaire techniques. The results show that the accounting system provides an actual picture of all business processes, thereby reducing various risks of loss. In addition, the accounting system provides information about sales and revenue trends, thereby helping operations managers make informed decisions.
19
Wihartati, Andriani Putri, Yuwita Ariessa Pravasanti, and Maya Widyana Dewi. "Analisis Efektivitas Sistem Informasi Akuntansi Hotel Berbintang Di Kota Surakarta." Jurnal Ilmiah Keuangan Akuntansi Bisnis 2, no. 1 (2023): 237–45. http://dx.doi.org/10.53088/jikab.v2i1.32.
Full textAbstract:
This study aims to analyze the effect of accounting manager knowledge, management participation and information technology sophistication on the effectiveness of accounting information systems in hotels in Surakarta City as the research population. Sampling in this study used a simple random sampling technique and the sample size was determined by the slovin formula. The data used is primary data in the form of a questionnaire. The data analysis method used in this study is multiple linear regression analysis with a significance level of 5% or 0.05. The results of this study indicate that management participation and the sophistication of information technology have a significant effect on the effectiveness of accounting information systems. Meanwhile, knowledge of accounting managers has no significant effect on the effectiveness of accounting information systems. Keywords: Knowledge of accounting managers, management participation, sophistication of information technology, effectiveness of accounting information systems.
20
Ladan Shagari, Shamsudeen, Akilah Abdullah, and Rafeah Mat Saat. "Accounting Information Systems Effectiveness: Evidence from the Nigerian Banking Sector." Interdisciplinary Journal of Information, Knowledge, and Management 12 (2017): 309–35. http://dx.doi.org/10.28945/3891.
Full textAbstract:
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.
21
Nicolaou, Andreas I. "A contingency model of perceived effectiveness in accounting information systems." International Journal of Accounting Information Systems 1, no. 2 (2000): 91–105. http://dx.doi.org/10.1016/s1467-0895(00)00006-3.
Full text
22
Indah Putri, Afrah Junita, and Mayang Murni. "Faktor-Faktor Yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi Pada Opd Kabupaten Aceh Tamiang." Transformasi: Journal of Economics and Business Management 3, no. 2 (2024): 09–16. http://dx.doi.org/10.56444/transformasi.v3i2.1542.
Full textAbstract:
The effectiveness of Accounting Information Systems is an indicator that measures the extent to which the target achievement of transforming data into information to support decision-making in government institutions. This research aims to investigate the impact of work experience, accounting understanding, and technological sophistication on the effectiveness of Accounting Information Systems. It was conducted using quantitative research methods with primary data from 72 respondents through questionnaires distributed to 24 OPDs in Aceh Tamiang District. Sampling was done using purposive sampling techniques. Data analysis was performed using multiple linear regression with IBM SPSS 25 application. The research findings indicate that work experience and accounting understanding significantly influence the effectiveness of Accounting Information Systems, while technological sophistication does not have a significant influence. However, collectively, these three factors have a significant impact on the effectiveness of Accounting Information Systems.
23
Sumantari, Ni Wayan Dina, and Gede Juliarsa. "Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan dengan Insentif dan Motivasi sebagai Variabel Moderasi." E-Jurnal Akuntansi 33, no. 2 (2023): 377. http://dx.doi.org/10.24843/eja.2023.v33.i02.p07.
Full textAbstract:
The research objective was to determine the effect of the effectiveness of accounting information systems, organizational culture on employee performance with incentives, motivation as a moderating variable. The sampling method used was nonprobability sampling method with purposive sampling technique and 40 employees of the Srinadi Klungkung Market Cooperative were selected as samples. The data analysis technique used is moderated regression analysis. The results showed that the variable effectiveness of accounting information systems had a positive effect on employee performance, organizational culture variables had a positive effect on employee performance, incentive variables strengthened the effect of effectiveness of accounting information systems on employee performance, motivational variables strengthened the effect of effectiveness of accounting information systems on employee performance, incentive variables strengthened the influence of organizational culture on employee performance, motivational variables strengthen the influence of organizational culture on the performance of employees of the Srinadi Klungkung Market Cooperative.
 Keywords: Effectiveness of Accounting Information Systems; Organizational Culture, Incentives; Motivation; Employee performance.
24
Pakpahan, Dewi Sarina, and Afrizon. "EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN JASA KEUANGAN DI JAKARTA." Current: Jurnal Kajian Akuntansi dan Bisnis Terkini 1, no. 1 (2020): 117–31. http://dx.doi.org/10.31258/jc.1.1.117-131.
Full textAbstract:
The development of accounting information systems in the financial sector is an important topic, especially the development of financial information technology. This study aims to analyze the effect of user competence, organizational culture and top management support on the effectiveness of accounting information systems in financial sector companies. This research method uses survey techniques with a population of financial service organizations. From 30 data collected, multiple regression analysis is used to process the data. Based on the results of tests conducted note that user competency and top management support affect the effectiveness of accounting information systems while organizational culture does not affect the effectiveness of accounting information systems
25
Firasati, Aoliyah, Fadhila Azzahra, Sausan Raihana Putri Junaedi, Amelia Evans, Muchlisina Madani, and Fitra Putri Oganda. "Role Information Technology in Increasing the Effectiveness Accounting Information Systems and Employee Performance." International Journal of Cyber and IT Service Management 4, no. 2 (2024): 114–21. https://doi.org/10.34306/ijcitsm.v4i2.167.
Full textAbstract:
This study explores the mportant role of Information Technology (IT) in enhancing the effectiveness of Accounting Information Systems (AIS) and improving employee performance, using a moderator analysis approach. The context of the study is the increasing dependence of modern organizations on AIS for accurate financial data management and decision-making. However, the effectiveness of these systems can be influenced by various factors, including technological advancement and employee skills. The research methodology includes quantitative analysis, using survey data from various organizations in different sectors. Structural equation modeling (SEM) was applied to examine the moderating effect of IT on the relationship between AIS effectiveness and employee performance. The results of the study show a significant positive impact of IT on AIS effectiveness, leading to increased employee performance. These findings contribute to the literature by highlighting the importance of IT interventions in optimizing AIS functionality, thereby improving organizational efficiency and productivity. In conclusion, this study highlights the essential role of IT as a supporting tool to achieve higher levels of efficiency in accounting information systems and employee performance and highlights the need for continued technological advancement and employee training in the modern business environment.
26
Fatimah, Nurul Fitriyani. "The Effect of Utilization of Information Technology and Competence of Human Resources on The Effectiveness of Accounting Information Systems." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 6, no. 1 (2022): 109–21. http://dx.doi.org/10.36555/jasa.v6i1.1849.
Full textAbstract:
The development of the business world that has entered the era of globalization requires companies to increase the effectiveness of their resourcess. Including accounting information systems. Factors that can affect the effectiveness of aacounting information systems are the utilization of information technology and the competence of human resources. This research aims to determine the effect of utilization of information technology and competence of human resouces on the effectiveness of accounting information systems on the Regional Financial and Asset Management Agency of Sumedang Regency. The method used in this research is a quantitative quantitative method with a descriptive and verification approach. Analisys of the data used in this research is multiple linear regression analisys. The collected data was processed using the Software Statistical Program For Science (SPSS) version 25 for windows. The results of this research indicate that the utilization of information technology and competence of human resources has a positive and significant effect on the effectiveness of accounting information systems either partially or simultaneously.
27
Tuswoyo, Tuswoyo, and Dessi Dwi Hartanti. "THE EFFECT OF INFORMATION TECHNOLOGY AND THE QUALITY OF HUMAN RESOURCES ON ACCOUNTING INFORMATION SYSTEMS." JILPR Journal Indonesia Law and Policy Review 2, no. 1 (2020): 48–56. http://dx.doi.org/10.56371/jirpl.v2i1.43.
Full textAbstract:
This study is to analyze the amount of the effect of the implementation of information technology and the quality of human resources simultaneously affecting the effectiveness of the accounting information system in the Transportation Service of DKI Jakarta Province. The research approach used is quantitative research methods. The type of research approach according to the level of explanation is included in associative/ relationship research. The variables used in this study are the implementation of information technology as the X1 variable, the quality of human resources as the X2 variable and the effectiveness of the accounting information system as the Y variable. The population taken in this study is the number of employees of the DKI Jakarta Provincial Transportation Service consisting of 273 people with a total sample of 73 people. Based on the results of the research and discussion by the author, it can be concluded that: 1). There was a partial influence between the implementation of information technology on the effectiveness of the accounting information system; 2). There was a partial influence between the quality of human resources on the effectiveness of the accounting information system; 3). Based on the results of the multiple X1 and X2 correlation analysis to Y, the value of R Square obtained was 0.863. The simultaneous implementation of information technology and the quality of human resources to the effectiveness of the accounting information system contributed 86.3%. From the results of multiple regression analysis, the equation was: Ŷ = a + b1X1 + b2X2 = -4,270 + 0,173X1 + 0,935X2 To test the significance of the implementation of information technology and the quality of human resources simultaneously on the effectiveness of the accounting information system, the Ftest test was conducted. From the calculation of the value of t table, it was known that the value of Ftable = 3,134 whose value was smaller than the value of Fcount, which was = 211,037. The conclusion was Fcount > Ftable or 211,037 > 3,134, then value was significant
28
Ashianti, Agnes. "PENGARUH KESESUAIAN TUGAS-TEKNOLOGI, KEPERCAYAAN DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU PADA PASARSWALAYAN DI KOTA TANGERANG." Jurnal Bina Akuntansi 4, no. 2 (2017): 98–123. http://dx.doi.org/10.52859/jba.v4i2.28.
Full textAbstract:
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.
29
Rivan Wibowo. "Pengaruh Pengendalian Internal, Sistim Informasi Akuntansi Terhadap Efisiensi Biaya, Efektivitas Pelayanan Medis dan Non Medis Pada PT Rumah Sakit Pelni." Jurnal Buana Akuntansi 4, no. 2 (2019): 1–17. http://dx.doi.org/10.36805/akuntansi.v4i2.875.
Full textAbstract:
The purpose of this study was to determine the effect of the Internal Control and Accounting Information Systems Cost Efficiency And Effectiveness Of Medical And Non-Medical Services (Studies in Hospital Pelni). The independent variable of this study is the Internal Control and Accounting Information Systems. The dependent variable of this study is Cost-Efficiency and Effectiveness of Medical and Non-Medical Services. The research method used is explanatory survey with a cross-sectional methods, while the sampling technique is convenience sampling with instruments of research using questionnaires in 58 respondents in Pelni Hospital. Data were analyzed quantitatively by regression analysis. Results of the study (1) Internal Control Influential Efficiency Gains and Cost Effectiveness of Medical and Non-Medical Services (2) Impact of Accounting Information Systems Gains Efficiency And Cost Effectiveness of Medical and Non-Medical Services (3) Simultaneously Internal Control and Accounting Information Systems Influential Significant Cost Efficiency And Effectiveness of Medical and Non-Medical Services. 
 Keywords: Internal Control, Accounting Information Systems, Efficiency and Cost Effectiveness of Medical and Non-Medical Services
30
Sari, Ni Putu Ayu Astiti, Gede Adi Yuniarta, and I. Gusti Ayu Purnamawati. "Determinants of the Effectiveness of Accounting Information Systems with Asta Brata as Moderating Variables." Jurnal Ilmiah Akuntansi 8, no. 1 (2023): 50–67. http://dx.doi.org/10.23887/jia.v8i1.49793.
Full textAbstract:
This study aims to examine and analyze the effect of transformational leadership, internal control, employee performance, and work experience on the effectiveness of accounting information systems with Asta Brata as the moderating variable at Dharma Kerti Tabanan Hospital. The population in this study was 155 employees, with a sample of 107 employees who use accounting information systems. The analytical method used is SEM using the Smart PLS 3.0 program. The results showed that transformational leadership, internal control, employee performance, and work experience had a positive and significant effect on the effectiveness of the accounting information system. Asta Brata can moderate the effect of transformational leadership and internal control on the effectiveness of accounting information systems, but Asta Brata has not been able to moderate the effect of employee performance and work experience on the effectiveness of accounting information systems at Dharma Kerti Tabanan Hospital.
31
Apriwandi, Apriwandi, Debbie Christine, Aida Wijaya, Eriana Kartadjumena, Erly Sherlita, and Andina Nur Fathonah. "PENGARUH PERSPESI KEMUDAHAN, MANFAAT, RISIKO DAN KEPERCAYAAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Pelaku UMKM Kota Bandung)." BISMA: Jurnal Bisnis dan Manajemen 17, no. 2 (2023): 128. http://dx.doi.org/10.19184/bisma.v17i2.42835.
Full textAbstract:
This study aimed to determine the interest of small and medium enterprises (SMEs) in using accounting information systems. The interests of SMEs were measured by using the effectiveness of implementing accounting information systems. In addition, behavioral variables were used to bridge the relationship between the perceptions of SMEs on the ease of use, benefits, risks, and trust in the effectiveness of the information system used. The survey method involving a questionnaire was used in this study. The results showed that behavior determines the effectiveness of applying accounting information systems to SMEs. This study also found that it is essential to pay attention to the benefits of the financial accounting system created by the SME company in bringing out a positive attitude from users of accounting information systems.
32
YAMAWATI, Ni Kd Sioaji, and I. Gusti Ayu Ratih Permata DEWI. "The Performance Of Employees Of Banks With Work Motivation as Moderator." International Journal of Environmental, Sustainability, and Social Science 2, no. 3 (2022): 165–73. http://dx.doi.org/10.38142/ijesss.v2i3.118.
Full textAbstract:
This study aims to influence the effectiveness of accounting information systems and work motivation on employee performance. Furthermore, work motivation is a moderator between the effectiveness of accounting information systems and employee performance. This research was conducted at the Rural Bank (BPR) in Gianyar Regency. Retrieval of samples with Purposive Sampling technique. Technical analysis of the data used is using the approach Partial Least Square (PLS). Results of the study show that the effectiveness of the accounting information system and motivation to work affect the performance of employees. Furthermore, work motivation can moderate the effect of the effectiveness of accounting information systems on employee performance.
33
Fina Kastania, Ni Wayan. "PENGARUH KETERLIBATAN PEMAKAI, PENDIDIKAN PEMAKAI SISTEM, KAPABILITAS PERSONAL SISTEM INFORMASI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI." Hita Akuntansi dan Keuangan 3, no. 1 (2022): 346–57. http://dx.doi.org/10.32795/hak.v3i1.2311.
Full textAbstract:
The effectiveness of an accounting information system is a measure that shows the extent to which the target pool of resources is organized to collect, process, and store electronic data, then convert it into useful information and provide the required formal reports properly. This study aims to determine the effect of user involvement, user system education, information system personal capabilities, and top management support on the effectiveness of accounting information system users. This research was conducted at the Savings and Loans Cooperative in Ubud District. The sample in this study were 45 cooperative employees. The sampling method used is proposive sampling. The data analysis techniques used in this study are Descriptive Statistics, Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Coefficient of Determination, F Test, and t Test. From the results of this study, the user involvement variable has a positive and significant effect on the effectiveness of the use of accounting information systems. The system user education variable has a positive and significant effect on the effectiveness of the use of accounting information systems. The variable of personal capability of information systems has a positive and significant effect on the effectiveness of using accounting information systems. The top management support variable has a positive and significant effect on the effectiveness of the use of accounting information systems
34
Ayu Manik Sanjani, I. Gusti Agung, and I. Putu Deddy Samtika Putra. "PENGARUH KOMPETENSI, PARTISIPASI MANAJEMEN, DAN DUKUNGAN TOP MANAGEMENT TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KOPERASI DI DESA MENGWI." Hita Akuntansi dan Keuangan 2, no. 1 (2021): 366–87. http://dx.doi.org/10.32795/hak.v2i1.1510.
Full textAbstract:
This study aims to test and analyze the effect of competence, management participation, and top management support on the effectiveness of accounting information systems. This study uses a survey method by distributing 50 questionnaires to managers and managers of cooperatives in the village of Mengwi. The study population includes cooperatives in the village of Mengwi, amounting to 14 cooperatives, by using 50 samples. To determine the sample used purposive sampling method. Next, the completed questionnaires were analyzed by multiple linear regression. The test results show that competence has a significant positive effect on the effectiveness of accounting information systems. Management participation does not affect the effectiveness of accounting information systems. Meanwhile, top management support has a significant positive effect on the effectiveness of accounting information systems.
35
Fitri Nur Kaifa, Cris Kuntadi, and Rachmat Pramukty. "Efektifitas Sistem Informasi Akuntansi Koperasi Di Indonesia Faktor Kemampuan Teknik Personal, Keterlibatan Pemakai, Pemanfaatan Teknologi, Usia Dan Tingkat Pendidikan." Student Scientific Creativity Journal 1, no. 4 (2023): 465–75. http://dx.doi.org/10.55606/sscj-amik.v1i4.1749.
Full textAbstract:
The effectiveness of an accounting information system is an illustration of the extent to which the target is achieved from a set of resources that are regulated to collect, process and store electronic data, then turn it into useful information and provide the required information reports both in quality and time. This article reviews the factors that influence the effectiveness of cooperative accounting information systems in Indonesia, namely factors of personal technical ability, user involvement, use of technology, age and level of education, a literature study on human resource management. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the personal technical ability factor influences the effectiveness of cooperative accounting information systems in Indonesia; 2) user involvement, technology utilization, age influence the effectiveness of cooperative accounting information systems in Indonesia; and 3) the level of education influences the effectiveness of cooperative accounting information systems in Indonesia.
36
Kresnandra, Anak Agung Ngurah Agung, and I. Wayan Gde Wahyu Purna Anggara. "Moderasi Kesesuaian Tingkat Keterampilan, Interkoneksi, dan Organizational Innovativeness Terhadap Efektivitas Sistem Informasi Akuntansi." E-Jurnal Akuntansi 32, no. 8 (2022): 2195. http://dx.doi.org/10.24843/eja.2022.v32.i08.p18.
Full textAbstract:
This study aims to determine the effect of Accounting Information Systems on individual performance and the moderating effect of skill level suitability, interconnection, and organizational innovativeness variables on individual performance. The research was conducted at the Office of the Ministry of Religion in Bali Province. The research population is the employees of the Ministry of Religion Office in Bali Province. The sample was determined by purposive sampling method with a sample of 73 employees as respondents. The analysis technique used is Moderated Regression Analysis. The results show that the effectiveness of the use of accounting information systems has a positive effect on individual performance, skill level strengthens the effect of the effectiveness of the use of accounting information systems on individual performance, interconnection does not moderate the effect of the effectiveness of using accounting information systems on individual performance and organizational innovativeness strengthens the effect of the effectiveness of using information systems. accounting for individual performance.
 Keywords: AIS Effectiveness, Skill Level Match, Interconnection, Organizational Innovativeness, Individual Performance.
37
Devi, Ni Made Kusuma, and Ida Bagus Dharmadiaksa. "Efektivitas Penerapan Sistem Informasi Akuntansi, Kecanggihan Teknologi, Internal Locus Of Control dan Kinerja Pegawai." E-Jurnal Akuntansi 31, no. 6 (2021): 1438. http://dx.doi.org/10.24843/eja.2021.v31.i06.p07.
Full textAbstract:
This study aims to analyze and empirically test the effect of the effectiveness of the application of accounting information systems, information technology and internal locus of control on the performance of the Bali Provincial Inspectorate employees. This study uses non-probability sampling, namely purposive sampling method with the criteria of employees who use accounting information systems and use computers in carrying out their work activities. Questionnaires were distributed directly to employees with the analytical technique used was multiple linear regression. Based on the analysis results show that the effectiveness of the application of accounting information systems, information technology and internal locus of control has a positive and significant effect on employee performance.
 Keywords: Effectiveness Of The Application Of Accounting Information Systems; Information Technolog;, Internal Locus Of Control; Employee Performance.
38
Salsabila, Salisa, and Suwandi Suwandi. "Pengaruh Kemutakhiran Teknologi, Partisipasi Pemakai, dan Dukungan Manajemen Terhadap Kinerja Keuangan Perusahaan." Journal of Culture Accounting and Auditing 3, no. 2 (2024): 33. https://doi.org/10.30587/jcaa.v3i2.8897.
Full textAbstract:
This study aims to analyze technological sophistication, user participation, and management support on company financial performance. Furthermore, this study uses the effectiveness of accounting information systems as an intervening variable. The Structural Equation Modeling Partial Least Square (SEM-PLS) method was used by involving 50 employee respondents in companies engaged in construction services to test the influence between variables. The results showed that technological sophistication, user participation, and management support had no effect on financial performance, while accounting information systems showed a significant effect. Furthermore, accounting information systems are able to mediate the relationship between user participation and financial performance, but are unable to mediate the relationship between technological sophistication and management support. These findings underscore the importance of user involvement in the implementation of accounting information systems to improve financial performance. With this, companies need to increase the effectiveness of the use of accounting information systems by actively involving employee participation in company activities. Theoretically, this study enriches the literature on the effectiveness of accounting information systems and employee participation in improving the financial performance of companies.
39
Khalid Khan, Dr Ahmad, Ahmed Mohsen Ahmed Khormi, Dr Hassan A. Shah, and Dr Syed Mohammad Faisal. "Accounting Information Systems: Enhancing Risk Management Practices." International Journal of Multidisciplinary Research and Growth Evaluation 5, no. 6 (2024): 1313–23. https://doi.org/10.54660/.ijmrge.2024.5.6.1313-1323.
Full textAbstract:
This research explores the relationship between Accounting Information Systems (AIS) and risk management in organizational activities, with a focus on the role of autonomous intelligence systems (AIS) in identifying, analyzing, and managing internal and external risks. A demographic analysis of 299 valid participants—balanced in gender and education levels—highlighted that most respondents held degrees, while some had diplomas. The regression analysis, using risk management (RM) and risk assessment (RA) as predictors for AIS Risk Index (AISRI), revealed a lack of model fit, explaining only 1.1% of data variability. The low explanatory power was confirmed by the analysis of variance (ANOVA), indicating the need for a more comprehensive understanding of AISRI. These findings suggest that RM and RA alone are insufficient for accurately predicting AIS effectiveness in risk management. To enhance predictive accuracy, future research should adopt advanced statistical techniques and incorporate a broader range of demographic and contextual variables. This approach would provide a deeper understanding of AISRI and its applications. Moreover, the study underscores the importance of considering practical implications and adopting a nuanced perspective rather than relying solely on RM or RA in AIS-focused risk management.
40
Bagus Vijay Kumara Putra, Putu, and Gede Juliarsa. "Kecanggihan Teknologi dan Efektivitas Penggunaan Sistem Informasi Akuntansi dengan Kemampuan Teknik Personal dan Pelatihan sebagai Variabel Pemoderasi." E-Jurnal Akuntansi 31, no. 1 (2021): 233. http://dx.doi.org/10.24843/eja.2021.v31.i01.p18.
Full textAbstract:
The purpose of this study is to empirically examine the effect of technological sophistication on the effectiveness of the use of accounting information systems with personal engineering abilities, and training as a moderating variable. This research was conducted in all hospitals in Denpasar. The number of hospitals in the city of Denpasar is 21 and the number of samples used is 232 people, namely employees in finance and cashiers. The data analysis technique used is Moderated Regression Analysis. The results of this analysis indicate that technological sophistication has a positive effect on the effectiveness of the use of accounting information systems, and training strengthens the influence of technological sophistication on the effectiveness of the use of accounting information systems. Whereas personal technical ability cannot moderate the influence of technological sophistication on the effective use of accounting information systems.
 Keywords: Technological Sophistication; Personal Technical Ability; Training; Using Accounting Information Systems.
41
Brookfield, David. "Risk and organizational effectiveness." Journal of Organizational Effectiveness: People and Performance 5, no. 2 (2018): 110–23. http://dx.doi.org/10.1108/joepp-01-2018-0005.
Full textAbstract:
PurposeThe purpose of this paper is to explore how risk management is supported by and interacts with process or transactions “technologies” to inform and influence organizational behavior as it changes in the face of risk. Accounting systems represent a collection of processes that are designed to support broader organizational or firm activities. As such, they represent information processes that help inform finance management and control, strategy, and risk management.Design/methodology/approachThe paper synthesizes work relating to transaction cost economics that describes the nature of the organization and indicate how this perspective may be developed to incorporate the dynamic forces that change an organization’s approach to risk. From a practical perspective, the value, relevance and limitations of accounting information may be more clearly determined.FindingsThe information perspective of accounting helps practitioners understand and decide how activities within their organization have impact and are related with one another. In this sense, accounting is not merely a book keeping system, nor a payments process, nor merely a narrow functional device that seeks to minimize tax liabilities, for example. Instead, accounting-based information conveys the importance of context and of viewing the organization as a whole as an open system within the organization that both transmits and receives information, including accounting information, and then adapts and co-evolves with whole-organizational forces to shape how the firm responds to environmental factors, such as risk.Practical implicationsThe paper raises challenges to the conceptualization and compartmentalization of risk as typified in risk management frameworks such as COSO and provides direction and focus to identify how accounting systems can contribute to risk management.Originality/valueThe paper offers a perspective that allows us to synthesize our understanding of how management can seek to manage risk by seeing risk as part of a broader range of “transactions technologies” with which a firm engages. It identifies how accounting technologies interact with risk in shaping organizational or whole firm, architecture as an adaptation that mitigates or embraces risk.
42
Ernawatiningsih, Ni Putu Lisa, and I. Putu Edy Arizona. "Factors That Influence the Use of Accounting Information Systems." International Journal of Accounting & Finance in Asia Pasific 6, no. 2 (2023): 1–13. http://dx.doi.org/10.32535/ijafap.v6i2.1540.
Full textAbstract:
Quality of the company's annual financial reports does not only depend on the company's personal factors but also on effectiveness of the use of systems. From economic point of view, people of Sukawati are more involved in trading.Therefore, the existence of a village lending institution is necessary to support the business capital. Village Bank is a village-owned financial institution that performs financial functions and manages the funds belonging to the village in the form of savings and loans. It sets out the goals for investigating the factors influence the effectiveness of using accounting systems. Research approach uses a sampling approach that involves multiple linear regression evaluations and the use of random samples of interest. These survey patterns are staff using accounting data gadgets in credit status organizations in the Skawati district village. The results indicate that individual skills, user involvement, internal control, and organizational culture have positif effect to use Accounting Information Systems.
43
Septrita Sutriyani, Tri Inda Fadhila Rahma, and Aqwa Naser Daulay. "Analisis Keefektifan Penerapan Sistem Informasi Akuntansi Pada Usaha Mikro Kecil dan Menengah." Jurnal Riset Ekonomi dan Akuntansi 2, no. 1 (2024): 350–71. http://dx.doi.org/10.54066/jrea-itb.v2i1.1722.
Full textAbstract:
The effectiveness of the application of accounting information systems can make it easier for MSME players to make financial records and can make it easier to search and find the information needed. This study aims to determine the application of accounting information systems manually and to determine the application of accounting information systems by computer and see the effectiveness of the application of accounting information systems in MSMEs Almaany Kitchen Binjai. This research uses a qualitative descriptive approach method. The subject of this research is the owner of UMKM Almaany Kitchen. The object of this research is the Financial Statements in the form of cash income and expenses in 2022. The data analysis technique uses indicators of the effectiveness of the Accounting Information System Implementation. Data collection techniques are interviews and documentation. The application used in this computer application is Microsoft Excel 2016. The results of this study indicate that the application of computerized Accounting Information Systems is more effective than manual use because judging from these eight indicators only seven are effective, namely data security, time, accuracy, relevance, physical comfort, information quality and information technology with an effectiveness level of 87.5%, while the ineffective indicator is the variety of reports, this is due to the lack of understanding of MSME owners Almaany Kitchen about accounting standards.
44
Baskara, Ida Bagus, and I. Gde Ary Wirajaya. "Pengaruh Keterlibatan Pengguna pada Efektivitas Penggunaan SIA dengan Kapabilitas Personal Sistem Informasi Sebagai Variabel Pemoderasi." E-Jurnal Akuntansi 28, no. 2 (2019): 1142. http://dx.doi.org/10.24843/eja.2019.v28.i02.p14.
Full textAbstract:
This study aims to determine the effect of user involvement on the effectiveness of the use of accounting information systems and to determine the personal capabilities of information systems in moderating the influence of user involvement on the effectiveness of using accounting information systems at PT. Bali Regional Development Bank. The number of respondents used in this study were 52 people who served as executors in the Information and Accounting Technology (TIA) section. Data collection is done by survey method with data collection techniques used in the form of questionnaires. Data analysis techniques were carried out using moderation regression analysis. The results of the study show that user involvement supported by the personal capabilities of information systems is able to increase the effectiveness of the use of accounting information systems at PT. Bali Regional Development Bank.
 Keywords: User involvement, SIA, personal capabilities of information system.
45
Kusumawati, Ni Putu Ayu, and Putu Cita Ayu. "PENGARUH KINERJA INDIVIDUAL DAN KEMAMPUAN TEKNIK PERSONAL PADA EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI PEMODERASI." Widya Akuntansi dan Keuangan 1, no. 2 (2019): 77–95. http://dx.doi.org/10.32795/widyaakuntansi.v1i2.384.
Full textAbstract:
Effectiveness of Accounting Information Systems is a system that is able to produce quality information and has been in accordance with the company's objectives in the use of the SIA.This research was conducted on LPD in Kediri District, with the number of observations as many as 63 samples obtained by purposive sampling method. The data analysis technique used is the residual test.
 Individual Performance Variables have a positive coefficient of 0.458 with a significance value of 0.000 <0.05 which means Individual Performance has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 1 in this study was accepted. The Personal Engineering Capability variable has a positive coefficient of 0.258 with a significance value of 0.045 <0.05, which means that the Personal Engineering Capability has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 2 in this study was accepted. The moderating variable (KI and PP) has a positive coefficient of 0.037 with a significance value of 0.773> 0.05. This shows that there is no interaction between Individual Performance and Training Education in influencing the Effectiveness of Accounting Information Systems. Hypothesis 3 in this study was rejected. Moderating variables (KTP and PP) had a positive coefficient of 0.085 with a significance value of 0.508> 0.05. This shows that there is no interaction between Personal Engineering Capabilities and Training Education in influencing the Effectiveness of Accounting Information Systems. The hypothesis 4 in this study was rejected. This shows that the higher the individual performance and personal technical abilities, the effectiveness of the accounting information system will also increase. Whereas education and training do not strengthen the positive relationship between individual performance and personal technical ability to the effectiveness of accounting information systems. For SIA to be effective, individual performance and personal technical abilities must be improved so that individuals who have good performance and competency are required to operate the system. and implement accounting information systems effectively.
46
Zulaila, Zulaila, and Decky Hendarsyah. "Pengaruh Penerapan Sistem Informasi Akuntansi Dan Pengetahuan Pengguna Terhadap Efektivitas SISMIOP Pada Badan Pendapatan Daerah Kabupaten Bengkalis." Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan 1, no. 1 (2020): 20. http://dx.doi.org/10.35314/iakp.v1i1.1408.
Full textAbstract:
This research aims to determine whether the application of accounting information systems and user knowledge partially influences the effectiveness of SISMIOP and to find out the application of accounting information systems and user knowledge whether it influences simultaneously the effectiveness of SISMIOP in the Regional Revenue Agency of Bengkalis Regency. Data analysis techniques used are data quality test, classic assumption test, multiple regression test, hypothesis test and coefficient of determination test. Partially, the application of accounting information systems has an effect on the effectiveness of SISMIOP on Bengkalis Regency Regional Revenue Agency with a large influence of 54.7%. Partially user knowledge influences the effectiveness of SISMIOP in Bengkalis Regency Regional Revenue Agency with a large influence of 57.4%. Simultaneously the application of accounting information systems and user knowledge affect the effectiveness of SISMIOP on Bengkalis Regency Regional Revenue Agency with a large influence of 67%.
47
Dharmayanti, Ni Kadek Dinda Artha, Cokorda Gde Bayu Putra, and Putu Cita Ayu. "Pengaruh Pemanfaatan Teknologi Informasi, Partisipasi Pemakai Sistem Informasi Akuntansi, Dan Kemampuan Teknik Pemakai Terhadap Efektivitas Sistem Informasi Akuntansi Di Koperasi Simpan Pinjam Se - Kecamatan Sukawati." Hita Akuntansi dan Keuangan 4, no. 3 (2023): 324–35. http://dx.doi.org/10.32795/hak.v4i3.3876.
Full textAbstract:
ABSTRACT
 This observation was carried out with the aim of uncovering the relationship or influence that is formed from the use of information technology, the participation of users of accounting information systems, and the technical skills of users on the effectiveness of accounting information systems for savings and loans in Sukawati District. 13 savings and loan cooperatives in Sukawati sub-district were designated as the study population with a sample size of 39 people who would later be analyzed using multiple linear regression techniques. in current observations it is revealed that the use of information technology can increase the effectiveness of the use of accounting information systems. in an effort to increase the effectiveness of the use of information systems, the cooperative must be able to make improvements to the user's involvement with the accounting information system, and the user's technical skills. In the future, this research is expected to be a basis for consideration by various parties who wish to increase the effectiveness of the use of information systems in companies through components that can influence it.
48
Santoso, Budi, Luhgiatno Luhgiatno, and Panca Wahyuningsih. "Analisis Pengaruh Pemanfaatan Teknologi Informasi, Dukungan Manajemen Puncak dan Pengetahuan Manajer Terhadap Efektivitas Sistem Informasi Akuntansi di Fakultas Ekonomika dan Bisnis Universitas Diponegoro." Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) 1, no. 2 (2022): 235–43. http://dx.doi.org/10.34152/emba.v1i2.514.
Full textAbstract:
The purpose of this study was to determine the effect of the use of information technology, top management support and manager's knowledge on the effectiveness of accounting information systems. This research was conducted at the Faculty of Economics and Business, Diponegoro University. The population in this study were employees of the Faculty of Economics and Business, Diponegoro University, totaling 158 people. The sample used in this study using purposive judgment sampling method. This sample uses certain considerations that are tailored to the research objectives or research problems developed, namely 88 employees who use the accounting information system. This study uses multiple regression analysis techniques. The results of testing the hypothesis of the effect of the variable use of work information technology on the effectiveness of the accounting information system are proven. it can be interpreted that the better the use of work information technology, the higher the effectiveness of the accounting information system. Hypothesis testing of the influence of work top management support variables on the effectiveness of accounting information systems is proven, so it can be interpreted that the higher the work top management support, the more effective the accounting information system is. Hypothesis testing of the influence of the manager's knowledge variable on the effectiveness of the accounting information system is proven, so it can be interpreted that the better the knowledge the manager is given, the more effective the accounting information system is.Keywords: Utilization of information technology, top manager support, manager's knowledge, effectiveness of accounting information systems
49
Dewi, Vidia Suryani, Riska Ayu Setyo Utomo, and Iin Indarti. "Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Sistem Informasi Akuntansi." Jurnal Ilmiah Aset 26, no. 1 (2024): 53–62. http://dx.doi.org/10.37470/1.26.1.235.
Full textAbstract:
This study aims to examine the use of information technology and human resource competence on the effectiveness of the accounting information system at PT. Karya Satria Advertising in 2023. The population and sample used is the finance and Accounting employees of PT. Works by Satria Advertising. The data source used is primary data obtained from questionnaires distributed to employees of the finance and accounting department. Sampling technique using non-probability sampling method. The analytical tool used is Multiple Linear Regression. The results of the study partially show that the use of information technology has a positive and insignificant effect on the effectiveness of accounting information systems, while the competence of human resources has a positive and significant effect on the effectiveness of accounting information systems. The results of the study simultaneously show that the use of information technology and human resource competencies have a significant positive effect on the effectiveness of accounting information systems. The coefficient of determination is 0.719 or 72% which indicates that the dependent variable, namely the Effectiveness of the Accounting Information System, is influenced by the two independent variables, namely Utilization of information technology and Human Resource Competence. While the remaining 28% is influenced by other factors.
50
Antari, Ni Wayan Meli, and I. Made Karya Utama. "Efektivitas Sistem Informasi Akuntansi, Pemanfaatan, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa." E-Jurnal Akuntansi 32, no. 9 (2022): 2774. http://dx.doi.org/10.24843/eja.2022.v32.i09.p11.
Full textAbstract:
Good employee performance is driven by the effectiveness of accounting information systems, utilization of information technology and suitability of tasks with information technology. The research objective is to provide empirical evidence of the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology on employee performance. The research was carried out at the Village Credit Institution in Tegallalang. The total respondents used are 110 employees, using purposive sampling technique. Data were analyzed using PLS. The findings show that the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology have a positive and significant impact on employee performance, meaning that these findings can confirm the TAM theory and the TPC theory.
 Keywords: Effective Of Accounting Information System; Information Technology Utilization; Suitability Of Tasks; Employee Performance.