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All Journal AKUNTABILITAS JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Manajemen Dayasaing Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Benefit: Jurnal Manajemen dan Bisnis Journal of Management and Business Review Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business International Journal of Supply Chain Management Petra International journal of Business Studies (IJBS) Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL LENTERA BISNIS Jurnal Admmirasi Jurnal Manajemen Dirgantara Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Nusantara Science and Technology Proceedings Jurnal Ekuilnomi International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Bina Bangsa Ekonomika AJAD : Jurnal Pengabdian kepada Masyarakat International Journal of Management Science and Information Technology (IJMSIT) Jurnal Cakrawala Ilmiah Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics and Management Research Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Jurnal Informatika Ekonomi Bisnis IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Kesatria : Jurnal Penerapan Sistem Informasi (Komputer dan Manajemen) Conference Proceedings International Conference on Education Innovation and Social Science Mimbar Administrasi JER Dinamika Rekasatwa: Jurnal Ilmiah (e-Journal) Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat Manage International Journal of Economics and Management Research JRTI (Jurnal Riset Tindakan Indonesia)
M. Farid Wajdi
Universitas Muhammadiyah Surakarta
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Journal : AKUNTABILITAS

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The Role Of Management Accounting Practices In The Use Of The Mediate Relation The Quality Of Information And The Quality Of An Erp System On Performance Of Companies In Indonesia Manufacture Farid Wajdi
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.46 KB) | DOI: 10.15408/akt.v11i2.8640

Abstract

The purpose of this research is to examine and analyze the role of management accounting practices in the mediated relationship influences the quality of the accounting information system and Enterprise Resource Planning systems (ERP) against the performance of the company. Design/ methodology/ approach to hypothesis testing using partial least square approach (PLS). We perform an empirical study against the 89 companies in Indonesia that use ERP systems. Findings indicate that management accounting practices could bring impact on company performance of 63.7%. In this study found the findings that accounting techniques used after the use of Enterprise Resource Planning systems (ERP) can affect the performance of the company amounting to 68.5%. The influence of the use of management accounting provides the mediation role against the improved performance of the company. Research limitations/ implications of this model indicates that the effect of the use of mediation practice of management accounting is an important variable for understanding how to utilize a system of Enterprise Resource Planning (ERP) exactly, but if not There is a push from Top management in accepting changes to it will not be achieved. The practical implications of adopting the system of Enterprise Resource Planning (ERP) systems integration and ensure that the impact on the business value. In order for the system of Enterprise Resource Planning (ERP) has a positive impact on the value of the business, the process of integration with the Enterprise Resource Planning system (ERP) should be ensured. Originality/ value – this research provide new knowledge about the importance of the use of contemporary management accounting practices used with Enterprise Resource Planning systems (ERP) to improve the performance of the company.
Co-Authors A.A. Ketut Agung Cahyawan W Adji, Iwan Setiadi Aflit Nuryulia Praswati Afrila Kurnia Dhani Afrilia Mahanani Erti Astuti Ahmad Mardalis Alamsyah, Febrian Irhwyn Aliza Najwah Salsabila Amelia Cindy Cahya Adisty Amelia, Latifah Rizky Amin Mustofa Amin Mustofa, Amin Aminudin, Achmad Amir, Rafiq Arkana Anggorowati, Luki Sri Anggraeni, Nur Azizah Anggrianni, Silvia Anton Agus Setyawan Antoni Antoni Antoni Antoni Antoni Antoni Ardari Ara Zirinita Arni Nafisa Assegaf, Doni Akbar Ayu Satiti, Saltsa Woro Ayuk Setiyawan Badat Muwakhid Basworo Dibyo Candra Kusuma Wardana Cinta Natasya Aprilia Citra Cantika, Briliana Anggun Denny Adi Prasetya Dewi Uswatun Khasanah Elvina Rosida Evita Ayu Septiyaningrum Ezat Indra Saputra Fadloli, F Farrel Putra Artantyo Febrianto, Gilang Arif Firdausi, Jaannatul Guridno, Novita Hari Wujoso Helmy Nurcahyo Wibowo Helmy Nurcahyo Wibowo Husna Ghoida Ihsan Agung Prakosa Ihwan Susila Imron, Alwin Achmad Imronudin Imronudin Iwan Setiadi Adji Jati Waskito Kartiko, Chandra Hendro Kussudyarsana Liana Mangifera M, Adiyono M. Ghusni Ridho M. Sholahuddin Mahmudi Nur Arifin Marwan Effendy Miftakhul Huda Muhammad Jimmi Asmoro Putro Muhammad Jimmi Asmoro Putro Muhammad Sholahuddin Muhammad Wahyuddin Muhammad Wahyuddin, Muhammad Muzakar Isa Nabil Adli Multazim Nada Ulayya Martaningtyas Nadela Ajeng Widyaningrum Ngafwan Niken Wulandari Nisa’us Sholikah Norain Mod Asri Norain Mod Asri Norain Mod Asri, Norain Mod Nuzul Alfirizqy Azzahra Purbokusumo, Andreas Sang Aji Putri, Alfina Salma Radhitya Auzora Rahmat Basuki Rahmawati, Agustin Luthfiyani Rahmawati, Wahyuningtyas Rania Salsabila Reka Mawaddah Harisandi Ridho, M. Ghusni Rima Hayu Sri Widadi Rosida, Elvina Salsabilla, Syifa Aisya Silvia Anggrianni Sinta Permatas Sari Siti Alifia Khoir Az-zah Roo Sukidi Sukidi Sukma Windhu Aji Surono, Arif Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin Tri Nur Wahyudi Viriani Noviasari Dewi Warnanti Arie Luthfiani Yulianis Fitriani Zulkefly Abdul Karim Zulkefly Abdul Karim Zulkefly Abdul Karim