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All Journal Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Lufriansyah, Lufriansyah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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The Influence of Accounting Information Systems and Understanding of Accounting Standards on the Quality of Financial Reports Moderated by Locus of Control for Small and Medium Enterprises Kabupaten Batubara Lufriansyah, Lufriansyah; Alis, Alis
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2808

Abstract

The purpose of this study was to determine and analyze the influence of accounting information systems and understanding of accounting standards on the quality of financial reports, moderated by locus of control, directly or indirectly. The approach used in this research is a causal approach. The population in this study were all SMEs in Batu Bara district. The sample in this study used the slovin formula of 86 UMKM actors in the Batu Bara district. Data collection techniques in this study using a questionnaire technique. Data analysis techniques in this study used a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study uses the PLS (Partial Least Square) software program. The results of this study prove that directly accounting information systems and understanding of accounting standards have a significant effect on the quality of financial reports, and indirectly locus of control is not able to moderate the effect of accounting information systems and understanding of accounting standards on the quality of reports of small and medium business actors in Batu Bara district
The Influence of Accounting Information Systems and Understanding of Accounting Standards on the Quality of Financial Reports Moderated by Locus of Control for Small and Medium Enterprises Kabupaten Batubara Lufriansyah, Lufriansyah; Alis, Alis
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2808

Abstract

The purpose of this study was to determine and analyze the influence of accounting information systems and understanding of accounting standards on the quality of financial reports, moderated by locus of control, directly or indirectly. The approach used in this research is a causal approach. The population in this study were all SMEs in Batu Bara district. The sample in this study used the slovin formula of 86 UMKM actors in the Batu Bara district. Data collection techniques in this study using a questionnaire technique. Data analysis techniques in this study used a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study uses the PLS (Partial Least Square) software program. The results of this study prove that directly accounting information systems and understanding of accounting standards have a significant effect on the quality of financial reports, and indirectly locus of control is not able to moderate the effect of accounting information systems and understanding of accounting standards on the quality of reports of small and medium business actors in Batu Bara district
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DI MEDIASI KUALITAS LAPORAN KEUANGAN DI KECAMATAN KISARAN BARAT KABUPATEN ASAHAN Lubis, Ifni Suhaila; Lufriansyah, Lufriansyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3866

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak sistem informasi akuntansi terhadap hasil operasional usaha mikro, kecil, dan menengah (UMKM), dengan fokus pada peran mediasi kualitas laporan keuangan. Dengan menggunakan pendekatan kuantitatif, survei dengan skala likert disebarkan kepada para pemangku kepentingan UMKM di Kecamatan Kisaran Barat, Kabupaten Asahan. Analisis data dilakukan dengan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) melalui SmartPLS. Temuan ini menggarisbawahi pengaruh signifikan sistem informasi akuntansi dan kualitas laporan keuangan terhadap kinerja UMKM. Selain itu, penelitian ini menyoroti pengaruh mediasi kualitas laporan keuangan terhadap hubungan antara sistem informasi akuntansi dan kinerja, khususnya dalam konteks Kecamatan Kisaran Barat, Kabupaten Asahan. Wawasan ini menyoroti peran penting sistem informasi akuntansi dan pentingnya praktik pelaporan keuangan berkualitas tinggi dalam mendorong hasil operasional dan meningkatkan kinerja UMKM.
Co-Authors Alis, Alis Lubis, Ifni Suhaila