Effectiveness Of Accounting Information Systems Research Articles

Nhân tố ảnh hưởng đến tính hiệu quả của hệ thống thông tin kế toán các doanh nghiệp nhỏ và vừa tại Việt Nam

This article aims to present the study of factors influencing accounting information system effectiveness among SMEs in Vietnam. Based on the inheritance of previous studies, the research team suggests that there are five main factors that affect accounting information system effectiveness, including: IT Sophistication, Manager Knowledge, Manager Participation in accounting information system Implementation, Accountant Knowledge and Training for Accountant. The researches conducted a survey on 135 respondents form SMEs in Vietnam via questionnaires from December, 2022 to February, 2023. Through correlation regression testing method, the research team concluded that the aforementioned factors have impacts on accounting information system effectiveness. Based on this result, the research team proposed a number of recommendations for the improvement of accounting information system effectiveness among SMEs in Vietnam.

THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS MEDIATES THE RELATIONSHIP BETWEEN THE SOFTWARE OF INFORMATION TECHNOLOGY AND USER COMPETENCY TOWARDS THE QUALITY OF ACCOUNTING INFORMATION

This research aims to examine the role of accounting information system effectiveness as a mediator in the relationship between information technology sophistication and user competence on the quality of accounting information. This research method uses a structural equation model with SmartPLS. Researchers distributed questionnaires to health facilities that have BPJS Health services in South Tangerang and Jakarta. The results of this research show that there is a significant relationship between the sophistication of information technology and user competence on the effectiveness of the accounting information system. The results of this research also show that the effectiveness of the accounting information system influences the quality of accounting information. The effectiveness of accounting information systems mediates the relationship between information technology sophistication and user competence on the quality of accounting information. This research provides a holistic model related to the quality of accounting information which is mediated by the effectiveness of the accounting information system.

Effectiveness of Accounting Information Systems, Locus of Control and Work Culture on Employee Performance at LPD Kuta

This research aims to test and analyze the influence of Accounting Information System Effectiveness, Locus of Control and Work Culture on Employee Performance. This research was conducted at the LPD in Kuta District with a research sample of 98 respondents taken using a purposive random sampling technique. All data obtained from the questionnaire distribution is suitable for use, then analyzed using multiple linear regression, hypothesis testing (t test and f test). The results of the research show that, (1) The effectiveness of the Accounting Information System has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or increased the effectiveness of the Accounting Information System, the greater the employee performance at the LPD in Kuta District. (2) Locus of Control has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or increased the Locus of Control, the greater the employee performance in motorized vehicles at the LPD in Kuta District. (3) Work Culture has a positive and significant effect on Employee Performance at the LPD in Kuta District. This shows that the better or improved the work culture, the greater the employee performance at the LPD in Kuta District.

Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Kemampuan Teknik Personal, dan Efektivitas Sistem Informasi Akuntansi

This research aims to determine the influence of information technology sophistication, management participation and personal technical abilities on the effectiveness of accounting information systems at LPDs in Denpasar City. The number of samples used was 29 LPD. Determination of the sample using purposive sampling technique. Data was collected using a questionnaire, then analyzed using multiple linear regression analysis. The research results show that the sophistication of information technology has a positive effect on the effectiveness of the accounting information system, management participation has no effect on the effectiveness of the accounting information system, personal technical abilities have a positive effect on the effectiveness of the accounting information system.
 Keywords: information technology sophistication; management participation; personal technical capability; accounting information system effectiveness

The Influence of the Effectiveness of the Accounting Information System, Internal Auditor Quality, and Human Resource Competence on Financial Reporting Quality

The purpose of this research is to determine the influence of (1) the effectiveness of the accounting information system on the quality of financial reporting, (2) the quality of internal auditors on the quality of financial reporting, (3) the competence of human resources on the quality of financial reporting, and (4) the combined effect of the accounting information system effectiveness, quality of internal auditors, and competence of human resources on the quality of financial reporting. This study was conducted at the Local Government SKPK (Regional Apparatus Work Unit) of Simeulue Regency. The research adopted a quantitative research approach. The population of the study consisted of 135 individuals. Three questionnaires were distributed to each SKPK in the Simeulue Regency, totaling 45 SKPK. The results of the research demonstrate that the effectiveness of the accounting information system, the quality of internal auditors, and the competence of human resources have a positive and significant influence on the quality of financial reporting. The effectiveness of the accounting information system positively influences the quality of financial reporting; the quality of internal auditors also positively influences the quality of financial reporting, and the competence of human resources positively influences the quality of financial reporting in the SKPK of Simeulue Regency. This research implies that organizations and the SKPK of Simeulue Regency can take measures to enhance the quality of financial reporting and ensure adequate controls in the process of preparing and reporting financial information.

Kualitas Sistem, Kecanggihan Teknologi, Kemampuan Teknik Personal dan Efektivitas Sistem Informasi Akuntansi

The research aims to determine the effect of information system quality, information technology sophistication and personal technical skills on the effectiveness of the Village Credit Institution accounting information system. The sample of this study was 18 LPD with the method of determining the sample using a purposive sampling technique. Research data collection was carried out by distributing questionnaires. The data analysis technique used in this research is multiple linear regression. The results showed that the quality of information systems, information technology sophistication and personal technical skills had a positive effect on the effectiveness of accounting information systems. The research results are expected to contribute to the TAM concept in explaining the relationship between the influence of information system quality, information technology sophistication, and personal technical skills on the effectiveness of AIS.
 Keywords: Information System Quality, Information Technology Sophistication, Personal Technical Ability, Accounting Information System Effectiveness.

Efektifitas Sistem Informasi Akuntansi Koperasi Di Indonesia Faktor Kemampuan Teknik Personal, Keterlibatan Pemakai, Pemanfaatan Teknologi, Usia Dan Tingkat Pendidikan

The effectiveness of an accounting information system is an illustration of the extent to which the target is achieved from a set of resources that are regulated to collect, process and store electronic data, then turn it into useful information and provide the required information reports both in quality and time. This article reviews the factors that influence the effectiveness of cooperative accounting information systems in Indonesia, namely factors of personal technical ability, user involvement, use of technology, age and level of education, a literature study on human resource management. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) the personal technical ability factor influences the effectiveness of cooperative accounting information systems in Indonesia; 2) user involvement, technology utilization, age influence the effectiveness of cooperative accounting information systems in Indonesia; and 3) the level of education influences the effectiveness of cooperative accounting information systems in Indonesia.

Performance Effectiveness Based on Accounting Information Systems in The Framework of Tourism Villages in Bali

Performance is the level of success of a person as a whole at a certain time in carrying out a task. Performance has the most important role, if performance decreases, it will gradually threaten the company and result in the company going bankrupt. Based on the phenomena and results of previous studies, the accounting information system is a component that can be streamlined to improve performance. Apart from Accounting Information Systems, accounting knowledge is considered very important for the Company. The cultural aspect is an aspect that greatly influences the effectiveness of the implementation of a technology. Technological developments must be followed by the desire of the community to increase their ability to utilize this technology. The population in this study is 238 Tourism Villages obtained from data from the Bali Provincial Tourism Office for 2022. The sample size is determined by calculating using the Slovin Formula and the proportional number of sample members is determined using the Yamane Formula. Based on the results of this study, the variable Accounting Knowledge has no significant effect on performance, both before the moderating variable (organizational culture) and after the moderation variable (organizational culture) and the variable Accounting Information System Effectiveness have a significant positive effect on performance. However, the existence of a moderating variable (organizational culture) shows that the effectiveness of the accounting information system variable has no significant effect on performance

The Accounting Information System (AIS) Effectiveness and SMEs Performance: A Conceptual Paper

The development of an effective Accounting Information System (AIS) has a great impact on the performance and operational effectiveness of organizations where management needs consistent and accurate information in making decisions. However, the important determining variables that drive the suitability of the information needed as offered by AIS, particularly in SMEs, have yet to be thoroughly defined. As a result, AIS's effectiveness in Malaysian SMEs remains unattended. This concept paper examines how the effectiveness of AIS will affect the performance of Small and Medium Enterprises (SMEs) in Malaysia. In addition, this paper conceptualizes the influence of information quality, service quality, and system quality on the effectiveness of AIS with regard to organizational performance. It is an attempt to develop a conceptual model to determine the effectiveness of AIS in SMEs on their performance. Choosing an effective AIS will help SMEs and other organizations contribute to economic growth in their day-to-day operations. This study also provides the necessary information for the decision-making process, and relevant results that can be used for the purpose of control and performance evaluation.

The Effect Of Information Technology Advancement, Personal Engineering Capabilities, and Accounting Information System User Participation on Accounting Information System Effectiveness

This study aims in this study to determine the effect of sophistication of information technology, personal technical ability and participation of users of accounting information systems on the effectiveness of accounting information systems. The population in this study are employees of the Village Credit Institution (LPD) in the District of Clan with sample which used that is as much 78 person respondents. The data analysis technique used in this research is Multiple Linear Regression, F-Coefficient and t-test. Based on the results of the study, it can be seen that: (1) sophistication technology information take effect positive and significant to system effectiveness information accountancy, where obtained coefficient regression 0.468 and sig 0.039. (2) the ability of personal techniques has a significant positive effect on the effectiveness of information systems accountancy, where obtained coefficient regression as big as 0.568 and sig 0.022. (3) the participation of users of accounting information systems has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficients are 0.273 and sig 0.039. The magnitude of the influence of the independent variable on the sophistication of information technology is 57.1%. Suggestions that can be given by researchers are Lpada Village Credit Institutions (LPD) in Marga District in increasing the effectiveness of accounting information systems can be done by increasing the sophistication of information technology, personal technical skills and participation of users of accounting information systems.

The Assessment of Internal Indicators on The Balanced Scorecard Measures of Sustainability

Background: Performance evaluation has become an essential tool for managers in the banking sector, which is undergoing frequent and rapid changes. It allows banks to maintain a high level of returns and reach their targets while staying competitive. In this context, sustainable performance management has emerged as essential for the banking sector. Indeed, the sustainable management of performance, while increasing the efficiency and effectiveness of organizations, also ensures sustainable measurement based on balanced scorecard practices. Purpose: This study aims to examine the assessment of internal indicators on the balanced scorecard of sustainability in the banking system in North Cyprus, which is one of the sustainable performance evaluation methods. Moreover, it aims to evaluate and reveal the effects of innovation performance, organizational culture, intrapreneurship, and the efficiency and effectiveness of the accounting information system on overall business performance in terms of the performance scorecard to achieve sustainable balanced scorecard systems. Design/Methodology/Approach: This study (BSC), which focuses on the banking industry in North Cyprus, was motivated by the recent and limited usage of a balanced scorecard. The questionnaire was used to gather data from 350 employees and managers of 21 banks in North Cyprus. Analyses of the collected data were conducted using structural equation modeling (SEM, AMOS 25). Findings: The findings of the research established that organizational culture, intrapreneurship, and accounting information system effectiveness have positive effects on a balanced scorecard and its sub-dimensions. Innovation performance does not affect the balanced scorecard and its sub-dimensions. Originality/Value: In identifying the advantages and contributions in BSC introduction and implementation, the study contributes to the current state of knowledge, enabling organizations which intend to use this tool to adopt it and develop it. This study takes organizations’ culture, innovation and intrapreneurship performance, and development on accounting and information systems into consideration in relation to the implementation process of BSC.

DETERMINAN KINERJA INDIVIDU: SISTEM INFORMASI AKUNTANSI DAN TEKNOLOGI INFORMASI

<p class="Default"><em>This study's purpose is to understand the accounting information system effectiveness, the use of information technology, the technological sophistication, and the participation of management towards Bank Jateng Kantor Pusat's individual performance. The methods that being used in this study are survey method and Questionnaire method using Likert scale. Data used in this research are primary data and the sampling was done by the purposive sampling method. Hypothesis test used mulptiple liner regression analysis.</em></p><em> In addition, analysis method that being used is Linear Regression Method. The result shows that individual performance is much affected by the effectiveness and reliability of the AIS system. And the use of information technology and the technological sophistication doesn’t affect on the individual performance. The F test shows that independent variables are simultaneously gives impact on individual performance. The t test shows a significant effect towards individual performance with significance rate of 0,001 for the use of information technology accounting information system effectiveness, 0,266 for the use of information technology, 0,351 for the technological sophistication and 0,002 for participation of management</em>

Pendidikan Memoderasi Pengaruh Efektivitas Sistem Informasi Akuntansi, Kemampuan Pemakai, dan Motivasi Kerja Pada Kinerja Karyawan

This study aims to determine the effect of education moderating the relationship between the effectiveness of accounting information systems, user capabilities, and work motivation on employee performance at the Lestari Bank Credit (BPR) Denpasar City. The population is all BPR Lestari in Denpasar City, totaling 14 units. The number of samples is 85 respondents who are management assessors of the performance of SIA users based on the saturation side method. The analysis technique used multiple linear regression analysis and MRA test. The results of the analysis show that the effectiveness of accounting information systems, user abilities, and work motivation have a positive effect on employee performance, education is not able to moderate the effect of accounting information system effectiveness and work motivation on employee performance, while education is able to moderate the influence of user abilities on employee performance at BPR Lestari in Denpasar City.
 Keywords: Education; Accounting Information System Effectiveness; User Ability; Work Motivation; Employee Performance.

SYSTEMATIC LITERATURE REVIEW : EFEKTIVITAS SISTEM INFORMASI AKUNTANSI KOPERASI DI INDONESIA

This study aims to fill the research gap by providing a systematic literature review of the factors that influence the effectiveness of the accounting information system in cooperative in Indonesia. This research method uses a systematic literature review process which consists of three stages, namely, planning, implementation and reporting. The initial study found 316 research articles, and used a total of 10 studies for this systematic literature review based on inclusion and exclusion criteria. The extraction of selected primary research, selected and collected quantitative data will help answer a question in this research. The results of a systematic literature review of all research contained in journals published from 2015 to 2020 state that the factors that influence the effectiveness of cooperative accounting information systems in Indonesia are very diverse, namely the existence of factors of personal technical ability, user involvement, technology utilization, age, education level. , training and education programs, work experience, employee knowledge in accounting, the sophistication of information technology, individual performance, task complexity, system development formalization, manager support, company size, the presence of a steering committee, and the location of the steering department. The main factor that influences is user involvement where the cooperative should provide education and training in accounting information system programs so as to increase the user's expertise and be able to make accounting information systems effective and make decisions.Keywords: Systematic Literature Review, Effectiveness of accounting information systems, Cooperative

Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Pengetahuan Manajer Akuntansi terhadap Efektivitas Sistem Informasi Akuntansi

Managers need relevant, accurate, and reliable information just in time in order to make appropriate decisions. By accounting information system, the effectiveness can be achieved. The purpose of this study was to analyze the influence of information technology sophistication, management participation, accounting manager knowledge on accounting information system effectiveness of three stars and four stars hotels in Semarang. The samples were 80 accounting managers with the sampling techniques of purposive sampling. The analysis instrument of this study was multiple linear regression analysis. The result showed that information technology sophistication and management participation did not affect accounting information system effectiveness while accounting manager knowledge had a positive and significant effect on accounting information system effectiveness.

PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI AKUNTANSI DAN KECANGGIHAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN KEMAMPUAN TEKNIK PERSONAL SEBAGAI VARIABEL PEMODERASI PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN SUKAWATI

The accounting information system effectiveness is a success achieved by accounting information system in generating information in a timely and accurate. The success of accounting information system is supported by several factors, namely the user participation of accounting information system the technology sophistication information and personal technical capability. This study aims to determine the effect of user participation of accounting information system and the technology sophistication information to the accounting information system effectiveness with personal technical capability as variable of moderate. The research was conducted on the LPD in district Sukawati.
 The population in this research is all LPD employees in district Sukawati amounting to 267 employees from 33 LPD. The sampling technique used is the purposive sampling method, in order to obtain a sample of 111 people from 23 LPD. Data collection by using a survey method, wich is spread questionnaire. The analytical techniques used is Moderated Regression analysis (MRA).
 Based on the results of the hypothesis testing suggests that the user participation of accounting information system has no significant effect on the accounting information system effectiveness, with parameter coefficient value of 0.003 with significance of 0.986 > 0.05. The technology sophistication information positively and significantly affects the accounting information system effectiveness, with a parameter coefficient value of 0.452 with significance of 0.002 < 0.05. Personal technical capability does not moderate the influence of the user participation of accounting information system to the accounting information system effectiveness, with a parameter coefficient value of -0.004 with significance of 0.938 > 0.05. The ability of personal technical capability does not moderate the influence of the technology sophistication information to the accounting information system effectiveness, with a parameter coefficient value of -0.007 with significance of 0.893 > 0.05.

Efektivitas Sistem Informasi Akuntansi dan Kemampuan Teknis Pengguna pada Kinerja Individual Lembaga Perkreditan Desa

Individual performance greatly influences the success of an organization. Each individual is expected to work optimally so that the company's goals can be achieved to the maximum. There are several factors that can affect individual performance, among which are the effectiveness of accounting information systems and the user's technical ability. This research was conducted to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems and the user's technical ability on individual performance. This research was conducted in 35 LPD in Denpasar City. The sample of this research was 105 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. Based on the results of this study indicate that the effectiveness of accounting information systems and the user's technical ability has a positive effect on individual performance.
 Keywords: Accounting Information System Effectiveness; User Technical Capabilities; Individual Performance.

PENGARUH TASK TECHNOLOGY FIT DAN EFFECTIVENESS ACCOUNTING INFORMATION SYSTEM TERHADAP KUALITAS KINERJA KEUANGAN DENGAN BALANCED SCORECARD SEBAGAI VARIABEL MODERETING

This study aims to examine the effect of task technology fit and effectiveness accounting information system on the quality of financial performance with the balanced scorecard as a moderating variable. This research was conducted at PT. Perkebunan Nusantara XIV in the city of Makassar. This study is a quantitative research with a descriptive approach. The sampling technique used purposive sampling method, with 36 respondents as respondents. Data analysis using multiple linear regression analysis and moderation regression analysis (MRA). The results of multiple linear analysis shows that technology fit task has a positive effect and the effectiveness accounting information system has a positive effect on the quality of financial performance. Moderation regression analysis shows that the balanced scorecard is able to moderate task technology fit the quality of financial performance, while the balanced scorecard is not able to moderate the effectiveness of accounting information system on the quality of financial performance.

Accounting information system effectiveness from an organizational perspective

Accounting information system effectiveness from an organizational perspective

The Effect of E-Commerce Application, User Personality, and Corporative Strategy on the Effectivity of Accountancy Information System and It’s Impact on Accountancy Information Quality (Survey on Banking Corporation)

E-commerce application, personality of users, and corporate strategies are the factors that can improve the effectiveness of accounting information system. Thus, the effectiveness of accounting information system has influence on the quality of accounting information. In Indonesia, this phenomenon happens in many organizations, showing that there is accounting information systems that has not resulted qualified accounting information. This research was carried out in order to find the fact through examination presenting in the influence of e-commerce application, user personality and corporate strategies towards accounting information system which can give impact to the quality of accounting information. Data that is used in this research were gained through survey by distributing questioners to 85 banking companies in Indonesia. The data were then tested statistically by applying SEM-PLS. Research method used was explanatory research. The results of this study showed that the user personality influences the effectiveness of accounting information system and then effectiveness accounting information effect on quality of accounting information, however, for e-commerce application and corporate strategies, there are no significant effect on the effectiveness of accounting information system. Keywords: E-Commerce Application, Personality Users, Corporate Strategies, Accounting Information System Effectiveness and Quality Accounting Information. DOI : 10.7176/RJFA/10-24-02 Publication date: December 31 st 2019