Application of Qualified Accounting Information System in Higher Education: Viewed from the Finance Section Perspective to Anticipate Environmental Uncertainty

Abstract

The finance department in Higher Education becomes the main source of financial information in Higher Education. Users of accounting information systems in the central Higher Education, one of which is the Finance section. This Finance Section becomes a revenue-earning part and a source of fees expenditures incurred in all departments and faculties in Higher Education. Innovation for problem solving on the quality of accounting information systems in higher education by looking at the financial point of view can anticipate the uncertain external environment factors that affect the quality of accounting information systems in higher education. Environmental uncertainty influence to the quality of the accounting information system of 56.4%. Environmental uncertainty Factors are most noted by respondents with Higher Education financial section is in terms of the effect of environmental uncertainty. Accounting information systems quality Factor is most noted by respondents with Higher Education financial section is in terms of the integration of accounting information systems. Influence of dimensions of environmental uncertainty against the dimensions of the quality of accounting information systems, large influence shown by the highest value highest contingency coefficient of 0.865 i.e. influence state environmental uncertainty flexibility towards accounting information system quality. And the smallest influence shown by the effect the environmental uncertainty towards accessibility accounting information system quality of 0.613.