Characteristics Of Accounting Information System Research Articles

The Usefulness Of Management Accounting Information System Characteristics According To The Perception Of Users

The Usefulness Of Management Accounting Information System Characteristics According To The Perception Of Users

Analysis of Management Accounting Information System Characteristics in Supporting Financial Performance Achievement at PT. Bank Rakyat Indonesia Manado Branch Office

Management accounting information systems play a role in helping managers identify problems, resolve problems, and evaluate performance. This information refers to the process of continuous value improvement in increasing the value of either a product or service. This research aims to determine the characteristics of the management accounting information systems applied at PT. Bank Rakyat Indonesia Manado Branch Office in supporting the achievement of financial performance. The type of research used is qualitative descriptive research and reseach data collection is carried out by means of interviews, observation, and documentation. The research results show that the management accounting information owned by PT. Bank Rakyat Indonesia Manado Branch Office, namely information that has the characteristics of broad scope, timeliness, aggregation, and integration has been carried out will which really helps management manage existing information, especially in decision making and helps in improving financial performance for the better.

The Influence of Management Accounting Information System Characteristics and Management Control System on Managerial Performance

Several things that can affect and improve managerial performance at PT Warna Indah Samajaya (WIS), one of which is the characteristics of the management accounting information system and management control system. The characteristics of the management accounting information system that have been carried out by employees of PT Warna Indah Samajaya (WIS) have been implemented properly and correctly to carry out effective work so that they can achieve the predetermined targets. This study aims to determine the effect of the characteristics of the management accounting information system and control system on managerial performance at PT Warna Indah Samajaya (WIS). This research was conducted by means of a survey by distributing questionnaires to employees of PT Warna Indah Samajaya (WIS), this study also used a verification descriptive analysis method by statistically processing using SEM-PLS. The results of this research are expected to be a solution in solving problems of managerial performance at PT Warna Indah Samajaya (WIS). The results of this study indicate that: (1) the characteristics of the accounting information system affect managerial performance, (2) the control system has an effect on managerial performance.

The Influence of Management Accounting Information System Characteristics on Managerial Performance in Bandung City MSMEs in 2023

A country can develop with the support of various parties (government and stakeholders) and the business sector. The government makes rules and supports to protect and ensure the development of the business sector in the midst of an open business climate. Companies from abroad can operate in the country and will certainly be a challenge for entrepreneurs. So that business competition will be tighter, including competition for Micro, Small and Medium Enterprises (MSMEs). This study aims to examine the effect of Management Accounting Information System Characteristics on Managerial Performance in MSMEs in Bandung City in 2023. The research population is MSMEs in Bandung City with a research sample of 35 MSMEs. The results of the study prove that the characteristics of the Management Accounting Information System have a positive effect on Managerial Performance.

Structural equation model for the relationship between accounting information system and internal audit effectiveness with moderating effect of experience

Accounting information system and internal audit effectiveness assist management in making appropriate decisions. The experience of accountants and auditors may enhance decision making. Moreover, the effect of accountants’ and auditors’ experience on the relation between accounting information system and internal audit effectiveness was not considered in the previous studies. This research aims to develop a structural equation model for the moderating effect of experiences on the relation between accounting information system characteristics and the internal audit effectiveness in Iraqi stock exchange-traded companies. Five constructs representing the characteristics of accounting information system have been selected including integration, flexibility, reliability, relevance, and timeliness. A quantitative approach has been used to achieve the research objective. A survey was conducted on 365 respondents including accountants, auditors and managers in several companies in the Iraqi stock exchange. Statistical Package for the Social Sciences and Analysis of Moment Structure were used to analyze the data and develop the structural equation model. The research results indicated that all the selected accounting information system characteristics had significant effects on internal audit effectiveness. Moreover, experience moderated the relationships between flexibility, integration characteristics, and internal audit effectiveness. Such research findings can assist organizations in assessing and enhancing the quality of their information and the skills and knowledge of their employees, particularly their accountants and auditors.

Influence of Characteristics of Management Accounting Information Systems to Managerial Performance with Variables of Business Strategy Modernations and Uncertainty Duties in Banking Companies in Aceh Province

The purpose of this study is to examine the influence of management accounting information system characteristics to managerial performance with business strategy moderation variable and task uncertainty in banking companies in Aceh Province. in this study was taken as many as 50% of the total population of 241 by using the method of Simple Random Sampling to obtain a sample of 120 respondents. The results showed that the characteristics of management accounting information system have positive and significant influence to managerial performance. Business strategy has a significant and positive effect on managerial performance. Task uncertainty has a significant and negative effect on managerial performance. The interaction of management accounting information system characteristics with business strategy has a significant and positive effect on managerial performance. The interaction between information management accounting system characteristics with task uncertainty has a significant and positive effect on managerial performance.

PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN DESENTRALISASI SEBAGAI VARIABEL MODERATING

This study was aimed to prove empirically the influence of management accounting information system characteristics consisting of broad scope, timeliness, aggregation, and integration on managerial performance with decentralization as a moderating variable. The independent variables used in this study are management accounting information system characteristics (broad scope, timeliness, aggregation, and integration), and the dependent variable used is managerial performance, and the moderating variable used is decentralization. This study uses primary data in questionnaires distributed on units of PT. Japfa Comfeed Indonesia Tbk Poultry Breeding Division Area Sumatra with respondents 35 middle managers and operational managers consisting of Lampung, Jambi, Padang and Medan. The results of this study indicate that the variable characteristics of information timeliness and aggregation effect managerial performance, while the characteristics of information broad scope and integration has no effect on managerial performance. And characteristics of management accounting information system has an effect on managerial performance. However, after being moderated by decentralization the interaction betweencharacteristics of management accounting information systems to managerial performance has no significant effect. Keywords: Management Accounting Information System Characteristics, Managerial Performance, Decentralization

Characteristics and Behavior of Managers towards Cost Consciouness (Empirical studies on Leadership Working Units in Southern Kalimantan Provincial Government)

<p>The research’s purpose is to test empirically examine the effect of the regional financial accounting information system characteristics and behavior of managers towards cost consciouness in the use of financial information systems area. Manager behavior is proxied by the control decision-making and cost management consciousness as practiced by Abernethy and Emidia. The study will examine whether the phenomenon occurs in Indonesia, particularly in the South Kalimantan provincial government. Concretely influences the characteristics of accounting information systems in this area of financial information systems, it is seen from the behavior of Chief SKPD in the South Kalimantan provincial government in decision-. The Result shows that Characteristics of Financial Accounting Information Systems affect the use of the local financial system to control decision-making and management. There is a significant relationship between system characteristics financial information to the control area decisions. Financial regionally accounting information system characteristics were positively associated with decision controlling policy. The use of financial information systems area for menajament decisions affect cost consciousness. The effect of control decisions the cost consciousness is significant.</p>

Application of ANP in Evaluating Accounting Softwares Based on Accounting Information Systems Characteristics

In today’s commercial world, accounting softwares are of great importance for purposes of collecting, classifying and yielding financial reports; thus, it is an essential necessity for every firm to select appropriate and highly efficient software in order to reach their organizational goals. This study applies Analytic Network Process (ANP) method for classifying the features of accounting softwares based on characteristics of accounting information systems (AIS). The results prove the great importance of compatibility, training and integrity variables from users’ point of view in paired comparison.

The Effects of Task, Organization and Accounting Information Systems Characteristics on the Accounting Information Systems Performance in Tehran Stock Exchange

Accounting information systems (AIS) as a part of company's information systems (IS) are seen as facilitating decision making within organizations and should be tailored to an organization's environment, requirements of task, and structure. This consideration makes systems fit to task characteristics and organizational structure. Therefore, this study examines the effects of task uncertainty, decentralization and accounting information systems characteristics on the accounting information systems performance. Accounting information systems characteristics are defined in terms of the availability of those characteristics and user satisfaction is a surrogate measure that is applied for measuring the performance of accounting information system. The responses of 60 financial managers drown from a cross section of Tehran stock exchange (TSE), to a questionnaire survey were analyzed by examining the regression equation for one tailed model at the subunit level. The results show that: broad scope and aggregated information promote user satisfaction in high task uncertainty and decentralized situations. But, timeliness information promotes user satisfaction only in high task variability situations. Also the moderating effects of contingent variables were non monotonic.

A Study on the Effects of Accounting Information System Characteristics on Accounting Information System Performance

A Study on the Effects of Accounting Information System Characteristics on Accounting Information System Performance

The Effect of Accounting Information System Characteristics on Performance by Organizational and Personal Innovation

The Effect of Accounting Information System Characteristics on Performance by Organizational and Personal Innovation

Information Quality for a University Accounting Information System

This study reports about the information quality for a university accounting information system. The department aims to provide high quality information to staff and students using the accounting information system. The case findings show that there are many problems facing the staff and students which has an impact on their experience, motivation, usefulness and ease of use and usage of the accounting information system. The qualitative data reveals a difference not matching user requirements and the accounting information system characteristics. The evidence suggests that as a result poor information quality is delivered to the user which has an impact on their work.