Abstract
The goal of the existing study is to explore the impact of accounting information system (AIS) and intensity of energy on the effective energy consumption of the sugar industry in Indonesia. The goal also consist upon the moderating role of effectiveness of supply chain on the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The employees that are related with AIS and supply chain are the respondent and they provide the data by questionnaires and the data was evaluated by employing the effective tool of data analysis named as Smart-PLS. The results show that AIS and intensity of energy have positive link with the effective energy consumption. The findings also show that effectiveness of supply chain positively moderates among the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The policymakers and the upcoming researchers will be the users of this study who can get guidelines in developing regulation regarding effective energy consumption and also in exploration of this area in future.Keywords: Intensity of Energy, Effective Energy Consumption, Accounting Information System, Supply ChainJEL Classifications: O13, E16DOI: https://doi.org/10.32479/ijeep.10221
Highlights
System of accounting information was recognized as an effective means of summarizing, recording and validating the data of financial transactions prevailing in businesses whether in the current economies of past economies
The findings show the third method of checking the discriminant validity called Heterotrait Monotrait (HTMT) ratio that show the constructs correlation with each other and the figure show that the values of ratio are lower than 0.90 that is the indication of valid discriminant validity
The findings show that effectiveness of supply chain positively moderates among the links of accounting information system (AIS) and effective energy consumption, intensity of energy and effective energy consumption
Summary
System of accounting information was recognized as an effective means of summarizing, recording and validating the data of financial transactions prevailing in businesses whether in the current economies of past economies. In the perspective on reality, it is generally recognized that IT assumes a significant job in the field of bookkeeping; it tends to be vital weapons to help the item and system associations (Fitriati and Mulyani, 2015). AIS of the past focused on the record, illustrating and favoring of data about business wealth related trades. These limits were performed for the various social affairs inside the affiliation that was stressed over the specific decisions identified with budgetary accounting , administrative accounting, and duty
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