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All Journal International Journal of Evaluation and Research in Education (IJERE) Trikonomika: Jurnal Ekonomi Indonesian Journal of Sustainability Accounting and Management AKUNTANSI DEWANTARA Jurnal Kajian Akuntansi JMM (Jurnal Masyarakat Mandiri) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Indonesian Journal of Sustainability Accounting and Management
Budi Septiawan
Akuntansi, Universitas Pasundan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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CRITICAL SUCCESS FACTORS FOR ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION: EVIDENCE FROM MANUFACTURING COMPANIES Yana Hadiyat; Budi Septiawan; Annisa Adha
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.9840

Abstract

Not all manufacturing companies are successful in implementing an integrated Accounting Information System (AIS), it requires the right combination of technology and humans as the main drivers. This research explored the relationship between organizational commitment from AIS users, knowledge of accounting managers, and data quality on the success of AIS implementation in manufacturing companies. A quantitative approach used the SEM-PLS method on 50 manufacturing companies in Indonesia. Meanwhile, the research results stated that data quality and knowledge of accounting managers had a positive and significant effect on the success of AIS implementation, while organizational commitment did not have a significant effect. This research implied that manufacturing companies could emphasize quality data and increase the knowledge of their managers to provide value to the organization through AIS.
Co-Authors Ahmad Jayadi Annisa Adha Erik Syawal Alghifari Gita Nurul Falaq Ifa Ratifah Ina Ratnamiasih Jeihan Luqmansyah Luluk Alfiani Martin Quinn Mochammad Ridwan Mochammad Ridwan Muhammad Fadel Rahim Musyaffi, Ayatulloh Michael Sasa S. Suratman Szilard Farkasdi Tiara Lisdianti Windi Fartika Yana Hadiyat