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All Journal Jurnal Kajian Peradaban Islam Journal of International Conference Proceedings
Muhammad, Gazali
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Religion Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The Influence of User Involvement and Personal Technical Skills on the Performance of Accounting Information Systems with Work from Home as a Moderator Variable Mediaty, Mediaty; Said, Darwis; Eleonora, Ellen; Mas’ud, Anis Anshari; Muhammad, Gazali
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2837

Abstract

This research aims to analyze and demonstrate the influence of user involvement and personal technical skills on the performance of the Accounting Information System (AIS), with Work From Home (WFH) as a moderator variable. The study was conducted at the Financial and Development Supervisory Agency (BPKP) South Sulawesi Representative Office. The sampling technique employed was purposive sampling, and data collection was carried out through the distribution of questionnaires to respondents. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The research findings revealed that user involvement and personal technical skills have a positive and significant impact on AIS performance. However, WFH does not have a significant effect or the ability to strengthen user involvement and personal technical skills in relation to AIS performance. The implications of this research underscore the necessity of user involvement during the development phase of accounting information systems. The study emphasizes the need for training to enhance the understanding and technical skills of accounting information system users.
The Influence of User Involvement and Personal Technical Skills on the Performance of Accounting Information Systems with Work from Home as a Moderator Variable Mediaty, Mediaty; Said, Darwis; Eleonora, Ellen; Mas’ud, Anis Anshari; Muhammad, Gazali
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2837

Abstract

This research aims to analyze and demonstrate the influence of user involvement and personal technical skills on the performance of the Accounting Information System (AIS), with Work From Home (WFH) as a moderator variable. The study was conducted at the Financial and Development Supervisory Agency (BPKP) South Sulawesi Representative Office. The sampling technique employed was purposive sampling, and data collection was carried out through the distribution of questionnaires to respondents. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The research findings revealed that user involvement and personal technical skills have a positive and significant impact on AIS performance. However, WFH does not have a significant effect or the ability to strengthen user involvement and personal technical skills in relation to AIS performance. The implications of this research underscore the necessity of user involvement during the development phase of accounting information systems. The study emphasizes the need for training to enhance the understanding and technical skills of accounting information system users.
The Effect of the Level of Disclosure of Islamic Corporate Governance on Financial Performance at Indonesian Sharia Banks Mediaty, Mediaty; Mustakim, Mustakim; Mas'ud, Anis Anshari; Muhammad, Gazali; Made, Sutinah
Islamic Research Vol 7 No 1 (2024): Islamic Research
Publisher : Perhimpunan Intelektual Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47076/jkpis.v7i1.226

Abstract

The aim of this study was to analyze the effect of Islamic Corporate Governance Disclosure on financial performance in Indonesia. This disclosure encompasses various dimensions, including the board of directors, Sharia supervisory board, board committee, internal control, internal audit, and risk audit. The disclosure of Islamic Corporate Governance is crucial as it offers insights into how the financial performance of Islamic banks is managed, identifies the responsible managers, and outlines the steps taken in the management process. This research adopts an explanatory approach. The data utilized consists of secondary data spanning 2012 to 2020, gathered from 12 periodically selected Islamic commercial banks in Indonesia. The analysis method employed is content analysis, which derives disclosure values based on survey results. The results of this research contribute to the space and realm of knowledge development, particularly in relation to the advancement of theories or concepts regarding Islamic values in the implementation of Sharia banking activities.
Co-Authors Anis Anshari Mas'ud Darwis Said, Darwis Eleonora, Ellen Mediaty Mustakim Mustakim Sutinah Made, Sutinah