Abstract
System User Ethics is the most important part in increasing the effectiveness of accounting information systems. Where ethics as a moral agent in making choices to guide his behavior, and when the system is applied ethics is an important part in increasing the effectiveness of accounting information systems. The purpose of this study was to determine how much influence the ethics of system users have on the effectiveness of accounting information systems. The research method uses descriptive verification, data collection techniques use questionnaires, and the data is tested for validity and reliability. The population is Islamic banking employees, with a sample of 59 Islamic Commercial Bank employees who are directly related to the research. The test tool used is simple linear regression. The results showed that the ethics of system users had a significant effect on the effectiveness of the Islamic banking accounting information system. Keywords: Ethics user system, the effectiveness of the accounting information system, Islamic banking DOI: 10.7176/RJFA/12-20-03 Publication date: October 31 st 2021
Highlights
The information system is a set of interrelated components that starting from the collection, processing, storing and distributing information to support decision making and control of an organization (Laudon & Laudon, 2012)
The results showed that the ethics of system users had a significant effect on the effectiveness of the Islamic banking accounting information system
Overview of System User Ethics Variables System User Ethics Variables have 12 statement items consisting of 3 dimensions, namely the responsibility, accountability and liability dimensions, where responsibility consists of 4 statements, accountability consists of 4 statements, and the liability dimension consists of 4 statement items
Summary
The information system is a set of interrelated components that starting from the collection, processing, storing and distributing information to support decision making and control of an organization (Laudon & Laudon, 2012). Many factors affect the effectiveness of information systems including the ethics of system users. According to Laudon & Laudon (2014), ethics are principles of right and wrong that can be used by individuals, acting as free moral agents, in making choices to guide their behavior. Likewise, according to Sri Dewi (2019) that user ethics is a moral principle for someone related to good and bad behavior in carrying out Accounting Information System activities, but the results of his research prove that BUMN employees have not fully adopted the ethics of users in using accounting information systems. While the results Nila Hidayah (2018) proves that the ethics of the effect on the use of information systems Likewise, according to Sri Dewi (2019) that user ethics is a moral principle for someone related to good and bad behavior in carrying out Accounting Information System activities, but the results of his research prove that BUMN employees have not fully adopted the ethics of users in using accounting information systems. , while the results Nila Hidayah (2018) proves that the ethics of the effect on the use of information systems
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