Quality Of Accounting Information System Research Articles

Effect of Accounting Information System Quality, Service Quality and System Security on User Satisfaction of M- Banking Based Applications at Bank Sumsel Babel

This study aims to analyze the effect of accounting information system quality, service quality and system security on user satisfaction of m-banking-based applications at Bank Sumsel Babel. This research uses descriptive methods with a quantitative approach. The population in this study were customers who used mobile banking at Bank Sumsel Babel, with as many as 198,017 customers. The number of samples taken in this study was 400 respondents. The sampling technique was carried out using the Slovin technique, namely the random sampling method (random sampling technique). The type of data used in this study is primary data collected directly through the data collection process using the distribution of questionnaires using Google Forms. The results showed that the quality of accounting information systems, service quality, and system security had a positive and significant effect on user satisfaction of m-banking-based applications at Bank Sumsel Babel and simultaneously that the quality of accounting information systems, service quality and system security had a positive and significant effect on user satisfaction of m-banking-based applications at Bank Sumsel Babel

The Impact of Zakat Management Accounting Information System Quality on Muzaki Satisfaction in Indonesia

The potential for zakat in Indonesia is very large, but in reality only 5% of zakat fund collection is obtained from this potential. Many factors influence the low acceptance of zakat funds, including the quality of the zakat management accounting information system which has an impact on decreasing the satisfaction of muzaki. The purpose of the study was to measure how much influence the quality of the management accounting information system has on the satisfaction of system users. While the research method used is explanatory research. With a sample of 100 muzaki, the data collection technique used a questionnaire, the research instrument used a validity and reliability test, the data analysis technique used SEM-PLS with an inner model and outer model. The results of this study prove that the quality of the zakat management accounting information system has a positive and significant effect on muzaki satisfaction. The results of this study provide a real contribution to zakat fund managers to pay attention to the quality of the management accounting information system that can provide speed and ease of information for muzaki, so that muzaki feel satisfied to deposit zakat funds in the amil institution which has an impact on the level of zakat fund collection increasing.

Determinants of Accounting Information System Quality and Its Impact on Accounting Information Quality: Study on Hospitality in Semarang City, Indonesia

This research intends to investigate the user capabilities and culture of an organization on the quality of accounting information systems and its impact on information quality. A quantitative approach was adopted, and 82 questionnaires were distributed to hotel employees in Semarang, Indonesia working in the accounting department. Partial least squares are used to achieve numerical results that can explain the phenomenon under study. The research results show that users’ technical abilities and organizational culture have a positive effect on the quality of accounting information systems. The influence of users’ technical capabilities and organizational culture on the quality of accounting information systems has an impact on the quality of accounting information. This research is one of the first to link user capabilities and the culture of the organization to the quality of accounting information systems and its impact on information quality. This contributes to decision usefulness theory, highlighting systems of accounting information systems and quality of information, systems of accounting information are created to produce good quality information that can be used as a basis for corporate decision-making. The results also contribute to the systems of accounting information literature.

Business Model Transformation and Information Technology Use on the Quality of Accounting Information Systems in MSMEs in Indonesia

This research investigates the impact of business model transformation (BMT) and information technology utilization (ITU) on the quality of accounting information systems (QAIS) in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. A quantitative approach is employed, with data collected through a survey of MSMEs across various industries. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) is used for data analysis. The findings reveal significant positive relationships between BMT, ITU, and QAIS. Business model transformation and IT utilization are found to significantly enhance the quality of accounting information systems in Indonesian MSMEs. These results highlight the importance of innovative business practices and effective technology adoption in improving financial management processes within MSMEs, providing valuable insights for practitioners, policymakers, and researchers.

Enhancing Financial Statement Quality: The Moderating Role Of Coercive Pressure In Government Entities

Purpose: This study aims to examine the effect of human resource competence, accounting information system quality, and internal control systems on the financial statement quality of central government accounting entities, with coercive pressure as a moderating variable. Methodology/approach: Primary data was collected from 118 central government work units through questionnaire distribution. The data was analyzed using the Partial Least Square (PLS) statistical technique to examine the relationships between variables. Findings: Human resource competence, accounting information system quality, and internal control systems are proven to be factors that can affect financial statement quality. Coercive pressure can strengthen the effect of accounting information system quality on financial statement quality, but it cannot strengthen or weaken the effect of human resource competence and internal control systems. Practical implications: Enhancing the competence of financial statement preparers, utilizing accounting information systems, and implementing effective internal control systems should be encouraged to improve the quality of central government financial statements. Coercive pressure must be responded to properly by utilizing the advantages of accounting information systems. Originality/value: The examination of coercive pressure in moderating the factors affecting the financial statement quality is the novelty of this study.

SUCCESS FACTORS IN THE ACCOUNTING INFORMATION QUALITY (SURVEY AT PT. PRIVATE PLANTATION IN PALEMBANG CITY)

This study aims to determine and partially analyze the effect of internal control, data quality, and accounting information system quality on accounting information quality. Data testing is about validity and reliability. Data analysis techniques include descriptive and inferential statistics. Based on the number of questionnaires returned and processed, as many as 33 respondents showed that all of them were valid and reliable. Descriptive statistical analysis per variable shows the dominant value is very high. The results of inferential statistics show that the results of residual values are normally distributed; multicollinearity and heteroskedasticity do not occur. Multiple linear regression tests show that if internal control variables, data quality, and accounting information system quality are considered constant, then the quality of accounting information will increase. The results of research on the t test show that partially internal control, data quality, and accounting information system quality affect accounting information quality. Keywords : Success Factors, Accounting Information Quality.

Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality

This study aims to empirically test the role of effective information technology (IT) governance on local government organizations' (LGOs) performance with the quality of Accounting Information System (AIS) as a mediating variable. The samples of this study are LGOs in Yogyakarta, Indonesia. A total of 140 LGO officials, users of AIS software, are selected as the respondents. Data was collected through questionnaires. The minimum number of sample size is determined using the PLS-based 10 times rule of thumbs approach. This study uses Partial Least Square (PLS) to examine the relationship among variables. The results revealed that effective IT Governance did not increase LGOs' performance directly, but it should be through AIS quality as a mediator. This research results provide valuable input for LGOs particularly in emerging economies to enhance their performance by paying attention to the correlation between effective IT governance and AIS quality.

An Investigation of Antecedents and Outcomes of Accounting Information Quality: Evidence from SMEs

This article aims to scrutinize the antecedents and outcomes of accounting information quality (AIQ) of small- and medium-sized enterprises (SMEs) in the developing country of Vietnam. Based on the perspectives of agency theory and contingency theory, accounting information system quality (AISQ) has been considered as the main antecedent factor, and firm performance (FIP) is examined as the outcome in this article. We additionally examine the mediating role of AISQ in the context of information technology risks (ITR)–AIQ nexus. Furthermore, the moderating role of transformational leadership (TL) was considered in the context of the AISQ–AIQ nexus, and the AIQ–FIP nexus, respectively. Using the quantitative research methods with rigorous testing to determine the most accurate results and ensure reliability, this article concludes that the ITR have an appreciable influence on AISQ, and the AISQ has an appreciable favourable impact on AIQ. Additionally, the AIQ has an appreciable impact on FIP in the context of Vietnamese SMEs, and at the same time, AIQ positively mediates the AISQ–FIP nexus. Lastly, TL positively moderates the AIQ–FIP nexus.

Firms’ Investment Level and (In)Efficiency: The Role of Accounting Information System Quality

We investigate whether accounting information system quality has an impact on the level and efficiency of firms’ investments. While firms’ growth depends on investment and financing decisions, accounting information is fundamental for the decision-making of several stakeholders. We assess the accounting information system quality by discretionary accruals, whereas the investment inefficiency is estimated by the residuals of an investment regression for a sample of 3073 Portuguese SMEs from 27 industries, over the period from 2016 to 2021 using a panel regression analysis. The empirical evidence suggests that firms exhibiting higher accounting information system quality tend to invest more. In addition, firms with a lower accounting information system quality have more inefficient investments, as they tend to engage in more overinvestment, although this is not significant for underinvestment. Therefore, this study provides new evidence regarding the impact of accounting information systems on investment that may be useful for several stakeholders, such as managers, creditors, regulators, and academics, by providing evidence for SMEs, where empirical studies are scarce.

The Role of Accountability as a Mediating Variable of Accounting Information System Quality on Financial and Non-Financial

This research aims to examine and obtain empirical evidence of the influence of the quality of accounting information systems on financial and non-financial performance in village government Wonosobo Regency. This research uses a strewardship theory approach as well as the thfeaeory from DeLone and McLean which is widely used to examine the process of adopting information technology. The sample used in this research is village government officials who understand the accounting information system and act as financial executors and technical executors. Data obtained from distributing Data obtained from distributing questionnaires were processed using Patrial Least Square (PLS). The results of this study indicate that the entire hypothesis is supported and accepted. The results of the study show that the quality of accounting information systems on financial performance, the quality of accounting information systems on non-financial performance, the quality of accounting information systems on accountability, accountability for financial performance, accountability for non-financial performance, the quality of accounting information systems on financial performance through accountability, and the quality of accounting information systems on non-financial performance through accountability has a significant positive relationship.

Navigating Economic Landscapes: Strategic Insights Amidst the Pandemic and Beyond

The issue summarizes a series of research studies related to Islamic economics and finance. The first study focuses on the impact of the COVID-19 pandemic on economic growth in Muslim and non-Muslim countries, highlighting the differing effects of mobility restrictions and other pandemic-related factors. Other studies examine topics such as factors influencing foreign direct investment in Muslim countries, zakat compliance among Indonesian business owners, the integration of Bitcoin within the Indonesian monetary system, and the impact of fintech on charitable giving practices among millennials in Java. Additionally, research on Islamic banking performance, management accounting information system quality in Islamic banks, and strategic recommendations for the economic sustainability of business units within Dayah in Aceh are discussed. This issue also covers studies on halal service performance, challenges faced by halal-certified MSMEs, impulsive buying behaviors among Generation Z in Aceh, a Falah-based welfare index, cultural values as an anti-fraud strategy in Islamic schools, and the optimization of Hajj finance in Indonesia through the role of Wakalah contracts. The studies employ rigorous methodologies to achieve their objectives and their findings offer valuable insights with significant implications for the field of Islamic economics and finance, including areas like Islamic banking performance, halal service performance, and the optimization of Hajj finance.

The Relationship between AI Adoption Intensity and Internal Control System and Accounting Information Quality

This study develops an empirical model for accounting information systems’ quality. The paper identifies the manufacturing industry, intensity of artificial intelligence (AI) adoption and internal control system quality as critical factors for the accounting information system quality. It empirically tests their relative importance, as well as the interrelationships between each variable. We use technology domain theory as a theoretical lens because it encompasses key interrelationships between technology, organization science and cognitive processes necessary to explain the complex relationship between different organizational artifacts. A survey was conducted using managers of 381 firms from different economic sectors. The findings demonstrate a statistically significant relationship between the intensity of AI adoption and the manufacturing industry and the internal control system quality, which in turn contributes to the accounting information system quality.

FACTORS INFLUENCING THE QUALITY OF ACCOUNTING INFORMATION SYSTEMS IN MALAYSIA

This research study investigates the determinants influencing the accounting information systems quality in Malaysia. In the research, a quantitative approach was used to conduct an explanatory study, and a questionnaire was designed to collect data from audit firm employees at the middle level of management. A sample size of 130 respondents was used to collect data using the convenience sampling methodology via questionnaires that were sent through email to HR departments in the audit firms. The researcher adopted the following factors Knowledge Management, Top Management Support, User Training and Organizational Culture to examine their impact on accounting information quality. The Statistical Package for Social Sciences (SPSS) version 28 was used to test hypotheses. The findings reveal that there is a positive significant impact of Knowledge Management, Top Management Support, and User Training on the quality of AIS. However, organizational Culture found to have a negative insignificant impact on the quality of AIS in Malaysia. Based on the research results, some key intuitive recommendations were proposed to improve Malaysian companies' accounting information systems.

The Role of Cloud Computing on Accounting Information System Quality:A Study in Hotel Industry

The hotel industry is a significant sector for Indonesian economic growth. Nowadays, cloud computing is bringing much potential for hotels to increase their competitive advantage, specifically in facilitating Information Systems (IS). However, we found still limited study that investigates cloud-based IS in accounting functions. Therefore, this study aims to analyze 1) the impact of the human aspect in determining cloud performance, 2) the impact of cloud performance on the relative advantage and compatibility of cloud-based Accounting Information Systems (AIS) in the hotel industry, and 3) the impact of its relative advantage and compatibility on cloud-based AIS quality. Using purposive sampling, the data was collected from accounting and/or information manager hotels in North Sumatra, Indonesia. The collected data were analyzed using variance-based Structural Equation Modeling (SEM). We found that human, cloud performance, and technology adaptability are the critical antecedents of cloud-based AIS quality in the hotel industry. Hotel leaders should consider user computer-self efficacy and cloud-AIS alignment design while developing and integrating cloud-based AIS into their general system.

The predictors of the quality of accounting information system: Do big data analytics moderate this conventional linkage?

Although accounting information systems (AIS) of firms are well-established, little is known about their effectiveness and the underlying sources essential to enhance the quality of accounting information system (QAIS). This research aims to identify the readily available resources that can be employed to enhance QAIS of relatively less studied institutions (Islamic social institutions). The theory of dynamic capability view (DCV) is underpinned to conceptualize top management support (TMS), knowledge of system users (KSU), and organizational culture (OC) as the strategic resources to enhance QAIS. Also, the use of big data analytics (UBDA) is imported as a moderator between these variables. To verify the theoretical assumptions of this study, data were drawn from 286 respondents through a personally designed survey and analyzed using the partial least square (PLS) technique. The findings confirmed that TMS and KSU are the significant and positive predictors of QAIS whereas, OC is an insignificant and positive predictor of QAIS. The moderator of UBDA has a significant positive impact on the relationship between TMS/QAIS and KSU/QAIS while an insignificant positive effect on the relationship between OC/QAIS. Our results authenticate TMS, KSU, and OC as reliable tools to enhance the QAIS and import UBDA for maintaining the effectiveness of QAIS. This study contributes to proposing a strategic solution for institutions looking to achieve and maintain a competitive advantage by ensuring effective management of QAIS through dynamic strategic resources.

Accounting Information System Quality's Effect on Accounting Information Quality

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.

The Influence of Accounting Information System Quality and Perceived Usefulness on Accounting Information System (AIS) User Satisfaction (Case Study at the Head Office of the Bali Regional Development Bank)

systems and the potential impact of information systems. Satisfaction of users of accounting information systems has an important role in the effectiveness of the use of accounting information systems. The purpose of this study was to determine and prove the effect of the quality of accounting information systems and their perceived usefulness on user satisfaction of accounting information systems. This research was conducted at the Head Office of the Bali Regional Development Bank. The total population in this study was 230. The sample was determined by purposive sampling method with a sample of 155. Data was collected using a questionnaire and the data analysis technique used was multiple linear regression analysis. Based on data analysis it was found that system quality has a positive effect on user satisfaction of accounting information systems and perceived usefulness has a significant positive effect on user satisfaction of accounting information systems. This study supports the DeLone & Mclean Information System Success Model in explaining the positive relationship between information quality and accounting information system user satisfaction and supports the Technology Acceptance Model (TAM).

Accounting Information System Quality and Organizational Performance: the Mediating Role of Accounting Information Quality

Purpose: The aim of this study is to examine the mediating role of accounting information quality in the relationship between accounting information system quality and organizational performance in rural banks in the Province of Bali-Indonesia. Theoretical framework: This research builds on the work of DeLone and McLean, regarding information systems success. Design/methodology/approach: The data for this study were collected using a questionnaire sent to the director of rural banks in the Province of Bali-Indonesia as many as 99 participated in this study. The research data were analyzed using the structural equation-partial least squares (SEM-PLS) model. Findings: Empirically the results of this study provide empirical evidence that the accounting information system quality has a significant positive effect on organizational performance and the accounting information quality. Meanwhile, the accounting information quality has a significant positive effect on organizational performance. In addition, the accounting information quality partially mediates the effect of the accounting information system quality on organizational performance. Research, Practical & Social implications: The study are expected to provide insight into the management of rural banks in the Province of Bali-Indonesia, regarding the important role of managing accounting information system quality and accounting information quality because they are able to improve the performance of the bank organizations they lead. Originality/value: The originality of this research is the role model of accounting information quality as a mediator of the influence of information system quality on organizational performance.

ACCOUNTING INFORMATION QUALITY ON MICRO, SMALL, AND MEDIUM ENTERPRISE, A NECESSITY?

This study aims to explore the effect of the relationship between accounting information systems quality on accounting information quality in MSME companies. The method of collecting data through distributing questionnaires related to the variables studied, namely Accounting Information Systems Quality and Accounting Information Quality. The type of data used in this study is primary data with this questionnaire is causality. The inferential analysis method used is simple linear regression which will test between hypothesised variables (explanatory research) and aims to determine the effect of variables by analysing factors related to Accounting Information Systems Quality and Accounting Information Quality. The results showed that Accounting Information Systems Quality affects Accounting Information Quality. Research shows the importance of accounting information systems quality that will produce accounting information quality. The results of this study are very important for companies, especially for MSMEs, that accounting information quality will help entrepreneurs in making the right decisions. This research is concluded based on MSME respondents who answered the questionnaire, which does not include MSMEs in a broader scope and has not been arranged based on their respective classifications, namely micro, small, or medium.

The Organizational Culture on Accounting Information Systems Quality and Implications on The Quality of Information

Abstract A strong organizational culture is widely recognized and is often cited as the reason for the success of the organization, and vice versa, a weak organizational culture can cause problems for the organization. PT Frisian Flag Indonesia is one of the companies that is quite successful in Indonesia, and this success can be achieved because of the harmony between companies that have well socialized the organizational culture to their employees. The objectives to be achieved in this study were to determine the effect of organizational culture on the quality of the accounting information system and to determine the effect of the quality of the accounting information system on the quality of information at PT Frisian Flag Indonesia. The method used is Causal Explanatory, which identifies the causal relationship of various variables and phenomena that exist. The result of the research is that there is a partial influence of organizational culture variables on the quality of the accounting information system of PT Frisian Flag Indonesia Bandung branch with a t value of 5,909 with a significance level of 0,000 and there is a significant influence between the variables of the quality of accounting information systems partially on the quality of PT Frisian information. Flag of Indonesia Bandung branch with t value of 10,888 with a significance level of 0,000 Abstrak Budaya organisasi yang kuat diakui secara luas dan sering disebut-sebut sebagai alasan keberhasilan organisasi, begitu pula sebaliknya, budaya organisasi yang lemah dapat menimbulkan permasalahan bagi organisasi. PT Frisian Flag Indonesia merupakan salah satu perusahaan yang cukup sukses di Indonesia, dan keberhasilan tersebut dapat diraih karena adanya keharmonisan antar perusahaan yang telah mensosialisasikan dengan baik budaya organisasi kepada karyawannya. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengaruh budaya organisasi terhadap kualitas sistem informasi akuntansi dan untuk mengetahui pengaruh kualitas sistem informasi akuntansi terhadap kualitas informasi pada PT Frisian Flag Indonesia. Metode yang digunakan adalah Causal Explanatory, yaitu mengidentifikasi hubungan sebab akibat dari berbagai variabel dan fenomena yang ada. Hasil penelitian terdapat pengaruh secara parsial variabel budaya organisasi terhadap kualitas sistem informasi akuntansi PT Frisian Flag Indonesia cabang Bandung dengan nilai t sebesar 5,909 dengan tingkat signifikansi 0,000 dan terdapat pengaruh yang signifikan antara variabel budaya organisasi terhadap kualitas sistem informasi akuntansi PT Frisian Flag Indonesia cabang Bandung dengan nilai t sebesar 5,909 dengan tingkat signifikansi 0,000. variabel kualitas sistem informasi akuntansi secara parsial terhadap kualitas informasi PT Frisian. Bendera Indonesia Cabang Bandung dengan nilai t hitung sebesar 10,888 dengan tingkat signifikansi 0,000.