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All Journal Jurnal Kajian Akuntansi ACCRUALS (Accounting Research Journal of Sutaatmadja)
Rapina, Rapina Rapina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ENHANCING ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF USER COMPETENCE, INTERNAL CONTROLS, AND BUSINESS PROCESSES Permata, Nurul Intawaty; Rapina, Rapina Rapina; Martusa, Riki; Meythi, Meythi; Darmasetiawan, Johannes Buntoro
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1293

Abstract

The quality of Accounting Information Systems (AIS) plays a crucial role in the effectiveness and efficiency of organizational operations. A high-quality AIS ensures accurate and timely financial information, which is essential for strategic decision-making. This study aims to examine the influence of user competence, internal control, and business processes on the quality of Accounting Information Systems (AIS). The sampling technique used convenience sampling with a sampling of 84 respondents. The analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that (1) user competence had no significant effect on on the quality of AIS, (2) internal control and business process had significant and positive influence on the quality of AIS
Organization's Values Perspective to Financial Reporting Rapina, Rapina Rapina; Carolina, Yenni; Setiawan, Santy; Gania, Amanda
Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.4380

Abstract

AbstractThe purpose of this study is to obtain the truth regarding organizations’ financial statements by examining the influence of organizational culture. This is a verification research, with an explanation technique used to determine the factors estimated to affect the variables. The non-probability sampling technique was used to obtain primary data from 65 respondents working in several Indonesia organizations through questionnaires and by observing their accounting and finance divisions. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the estimation of model parameters using the PLS method (Partial Least Square). The consideration of choosing SEM analysis technique is because the variables involved are unobserved variables and there is a causal relationship between the variables.  According to initial concepts, organizational culture contributes to financial reporting development due to its ability to reflect an organization's specificity and characters. The result showed that organizational culture is the property and guidelines for all individuals in an organization to carry out their duties, and it influences the presentation of financial statements.Keywords: Accounting; Financial reporting; Organizational culture.Abstrak Penelitian ini bertujuan untuk mendapatkan kebenaran melalui pengujian pengaruh budaya organisasi terhadap penyajian laporan keuangan. Jenis penelitian ini bersifat verifikatif dan bersifat penjelas atau kausalitas untuk mengetahui apa dan seberapa jauh faktor-faktor yang diperkirakan mempengaruhi suatu variabel dengan variabel lainnya. Jenis data yang digunakan adalah data primer dengan instrumen kuesioner yang dibagikan pada 65 responden dari beberapa organisasi di Indonesia. Unit observasi pada penelitian ini adalah bagian akuntansi dan keuangan pada tiap organisasi. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik non-probability. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan penaksiran parameter-parameter model memakai metode PLS (Partial Least Square). Pertimbangan memilih teknik analisis SEM karena variable yang terlibat adalah unobserved variables serta adanya hubungan kausal antar variabelnya.  Menurut konsep dikatakan bahwa budaya organisasi akan memberikan kontribusi yang berarti dalam meningkatkan pelaporan keuangan. Budaya organisasi akan mencerminkan spesifikasi dan karakter suatu organisasi. Budaya organisasi tersebut menjadi milik dan pedoman bagi seluruh lapisan individu yang ada pada suatu organisasi dalam menjalankan tugasnya. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh terhadap penyajian laporan keuangan.Kata kunci: Akuntansi; Budaya organisasi; Pelaporan keuangan.
Co-Authors Darmasetiawan, Johannes Buntoro Gania, Amanda Meythi, Meythi Permata, Nurul Intawaty Riki Martusa Santy Setiawan Yenni Carolina