Claim Missing Document
Check
Articles

Pengaruh Sikap, Kontrol Perilaku dan Kemudahan Penggunaan Terhadap Minat Penggunaan Sistem Informasi Akuntansi Berbasis E-Commerce Ni Luh Ayu Rimayanti; Ni Wayan Alit Erlina Wati; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/cpw39130

Abstract

The rapid advancement of digital technology has encouraged the implementation of e-commerce-based accounting information systems to enhance efficiency and accuracy in managing financial information. Nevertheless, students’ interest in optimally utilizing these systems is still relatively low, despite living in an increasingly digital environment. This issue becomes important to examine, particularly among students of Universitas Hindu Indonesia who are engaged in economics and accounting-related fields of study. This research aims to examine the effect of Attitude, Behavioral Control, and Perceived Ease of Use on the Interest in Using E-Commerce-Based Accounting Information Systems. The study applies a quantitative approach involving 338 respondents selected using the Slovin formula. Data collection was conducted through questionnaires, while data analysis utilized multiple linear regression assisted by the SPSS application. The findings reveal that Attitude, Behavioral Control, and Perceived Ease of Use positively and significantly influence the Interest in Using E-Commerce-Based Accounting Information Systems. These results indicate that students are more likely to use the system when they possess positive attitudes, strong behavioral control, and perceive the system as easy to operate.
Analisis Penerapan Sistem Informasi Akuntansi Dalam Pengelolaan Data Keuangan Dan Operasional Pada PT.Seafood Inspection Laboratory Dewa Ayu Winda Sapitri; Ni Wayan Alit Erlina Wati; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ay41sp19

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in managing financial and operational data at PT. Seafood Inspection Laboratory. This research is motivated by the importance of system integration in supporting the effectiveness and efficiency of company data management, as well as the existing issue of suboptimal implementation of Enterprise Resource Planning (ERP)-based systems using SAP across all divisions. This study employs a qualitative approach with a case study research design. The informants in this study consisted of 8 individuals, including the finance manager, accounting staff, operational manager, and logistics staff, selected using purposive sampling technique. Data collection methods were conducted through in-depth interviews, observations, and documentation. The data analysis technique used was the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of SAP has a positive impact on financial data management, particularly in improving the accuracy, timeliness, and organization of financial reports. However, the system has not been fully integrated across all divisions, especially in the logistics department, which still relies on spreadsheets, leading to duplicate data entry and potential recording errors. Other challenges include limited user understanding and lack of training in system usage. Therefore, optimization efforts are needed through system integration, human resource training, and stronger management support to enhance the overall effectiveness of AIS. This study is expected to contribute to companies in improving the quality of financial and operational data management through integrated information systems. Furthermore, it can serve as a reference for future research related to the implementation of ERP-based Accounting Information Systems.
Co-Authors ., NI PUTU YENI YULIANTARI Arie Indraswarawati Arniati, Ida Ayu Komang Bagus Ketut Rai Krisna Cokorda Gde Bayu Putra Desak Made Deviyanti Dewa Ayu Anggitha Sastrawati Dewa Ayu Putu Karisma Adiputri Dewa Ayu Suci Candra Dewi Dewa Ayu Winda Sapitri Gusti Ayu Ari Andriani I Gusti Ayu Agung Trisna Widyani I GUSTI AYU NILAWATI I Gusti Ayu Ratih Dwi Artatik I Kadek Dodik Aditya I Ketut Yadnyana I Komang Alit Anggara Wijaya Kusuma I Made Endra Lesmana Putra I Made Hangga Hariawan I Made Putra Juliantara I Made Restu Gunayasa I Wayan Arik Suwitra I Wayan Budi Satriya I Wayan Rudiana I Wayan Sudiana I Wayan Warmita Ida Ayu Putu Widani Sugianingrat Ida Ayu Sasmita Dewi Ida Bagus Agung Yuda Andika Ida Bagus Gede Pradnyana Kadek Ariati Kadek Dewi Padnyawati Kadek Dewi Pradnyawati Kadek Sonia Dwiyanti Komang Agung Semarabawa Komang Gede Martin Sumiarta Komang Gunawan Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Gusti Ayu Agung Aistawani Ni Kadek Darmiti Ni Kadek Desi Dwipayani Ni Kadek Deviyanti Ni Kadek Dian Nanda Putri Ni Kadek Dwi Marina Ni Kadek Mita Santini Ni Kadek Rika Evimalia Ni Ketut Santya Dewi Ni Komang Ayu Rianingsih Ni Komang Dina Sintyawati Ni Komang Dwi Marini Ni Komang Sumadi Ni Komang Tariani Ni Luh Ayu Rimayanti Ni Luh Putu Agustiari Sisca Dewi Ni Luh Putu Ayu Remy Octaviani Ni Luh Putu Hindrayani Ni Luh Putu Widiantari Ni Luh Titaria Juliartini Ni Made Ayu Indrawati Ni Made Mirayanti Ni Made Putri Ratna Suari NI MADE SUKRAWATI Ni Made Wisni Arie Pramuki Ni Putu Ayu Kusumawati Ni Putu Della Widya Pramesti Ni Putu Eni Risnawati Ni Putu Mira Kartini Ni Putu Trisna Windika Pratiwi Ni Wayan Diah Sri Parwati Ni Wayan Eta Pristya Devi Ni Wayan Krisna Purnama Dewi Ni Wayan Siska Yanti Ni Wayan Windy Widyarini NI WAYAN YUNIASIH Putu Cita Ayu Putu Nuniek Hutnaleonita Putu Nuniek Hutnaleontina Putu Ria Monica Sari Sang Putu Ardi Stiawan Sudarsana Arka Susanti, Putu Herny Trisna Windika P