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All Journal Jurnal Ekonomi dan Kewirausahaan Manajemen Sumber Daya Manusia Prosiding Responsibilitas Jurnal Ekonomi Bisnis dan Kewirausahaan Adi Widya : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Devotion: Journal of Research and Community Service International Journal of Social Science Jurnal Pengabdian Sosial Jurnal Ekonomi Bisnis dan Kewirausahaan
Sarsiti .
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Devotion: Journal of Research and Community Service

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A Literature Review: Factors of Success and Failure of Accounting Information System Implementation Sarsiti, Sarsiti
Devotion : Journal of Research and Community Service Vol. 1 No. 1 (2019): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v1i1.564

Abstract

Organizations in the digital era increasingly understand the importance of implementing accounting information systems (AIS) because can help improve the efficiency and effectiveness of business processes, as well as assist managerial decision making. In reality, not all AIS implementations are successful, because information systems are not just computerized systems that are run manually but more than that involve business processes and resource utilization. This article is a literature review aimed at understanding the factors that determine the success and failure of implementing an accounting information system. The discussion was carried out descriptively based on a literature review and previous findings related to the determining factors for the success and failure of implementing an accounting information system.
Accounting Information Systems on The Financial Performance of Batik MSMEs in Solo Raya through The Quality of Financial Reports: The Role of Accounting Understanding as Moderation Sarsiti, Sarsiti
Devotion : Journal of Research and Community Service Vol. 1 No. 2 (2020): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v2i1.567

Abstract

The research objectives are to analyze the influence of accounting information systems (AIS) on the quality of financial reports, the influence of accounting information systems and financial report quality on financial performance, analyze the influence of accounting information systems on the quality of financial reports moderated by accounting understanding, and analyze the indirect influence of accounting information systems on financial performance through quality of financial reports. The sample is 77 batik SMEs in the Greater Solo area. Data analysis uses SEM-PLS where data processing uses Smart-PLS version 3. The results of this research show that (1) the accounting information system has a significant effect on the quality of financial reports (2) the accounting information system does not have a significant effect on the financial performance of MSMEs (3) the quality of financial reports has a significant effect on the financial performance of MSMEs (4) understanding of accounting cannot moderate the influence of accounting information systems on the quality of financial reports (5) accounting information systems have an indirect effect on the financial performance of MSMEs through the quality of financial reports.
Co-Authors Aji, Ambyah Atas Danarwati, Yanti Sri Destina Paningrum, Destina Dewi Pujiani Erni Widiastuti Fadilah, Novi Siti Giyono Giyono Haryanto, M. Y. Dedi Hendarti, Yanita Juni Trisnowati Kun Ismawati Malikun, Muflik Nasriah . Nugroho B Sukamdani Praptiestrini -, Praptiestrini Rahayu, Erlina Sih Rohwiyati, Rohwiyati Rusnandari Retno Cahyani Savitri Savitri, Savitri Sukesi . Suradi . Surendra, Arya Suryati Suryati