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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Caroline, Natalia
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Faktor-Faktor Determinan Kesuksesan dan Kegagalan Implementasi Sistem Informasi Akuntansi: Tinjauan Literatur Caroline, Natalia; Munandar, Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to analyze the determinants of success and failure in the implementation of Accounting Information Systems (AIS) using a literature review approach. The research method employed is a literature study based on various scientific sources such as journals, books, and previous research related to the topic. The results indicate that the factors influencing the successful implementation of AIS include user competence, user involvement, top management support, system quality, and information quality. Conversely, implementation failure is often caused by technical issues such as poor system quality and non-technical issues such as user resistance, weak communication, and lack of management support. This review emphasizes that the success of AIS implementation depends not only on the technology used but also on organizational readiness, human resource competence, and managerial commitment. The findings of this study are expected to serve as a reference for practitioners and researchers in improving the effectiveness of AIS implementation across organizational sectors.
Faktor-Faktor Determinan Kesuksesan dan Kegagalan Implementasi Sistem Informasi Akuntansi: Tinjauan Literatur Caroline, Natalia; Munandar, Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the determinants of success and failure in the implementation of Accounting Information Systems (AIS) using a literature review approach. The research method employed is a literature study based on various scientific sources such as journals, books, and previous research related to the topic. The results indicate that the factors influencing the successful implementation of AIS include user competence, user involvement, top management support, system quality, and information quality. Conversely, implementation failure is often caused by technical issues such as poor system quality and non-technical issues such as user resistance, weak communication, and lack of management support. This review emphasizes that the success of AIS implementation depends not only on the technology used but also on organizational readiness, human resource competence, and managerial commitment. The findings of this study are expected to serve as a reference for practitioners and researchers in improving the effectiveness of AIS implementation across organizational sectors.
Co-Authors Agus Munandar