PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Vol 15 No 1 (2023): February

Empirical Testing of Business Process on Implementation of Accounting Information System

Rapina Rapina (Unknown)
Tan Ming Kuang (Maranatha Christian University)
Dien Noviany Rahmatika (Universitas Pancasakti Tegal)
Fahmi Dwi Suhenda (Maranatha Christian University)



Article Info

Publish Date
11 Feb 2023

Abstract

Accounting is currently used in a variety of commercial processes. The commercial process relates to the information system used by the organization, where the implementation of the accounting information system when preparing the organization's financial reports is still experiencing some problems. The purpose of this study is to conduct empirical testing that business processes can have a significant effect on the use of accounting information systems for competitive advantage. The context of this study is that the implementation of accounting information systems in Indonesia based on the accounting data they produce is not satisfactory. The results of the research show that the accounting information system used is influenced by business processes. Implementation of accounting information systems has not been qualified in accordance with the expectations of the banking world. This is because the dimensions of business processes namely time, quality of internal processes, and process flexibility have not been fully considered in accounting information system implementation.

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Journal Info

Abbrev

permana

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Taxation Science Corporate Tax Individual Tax Accounting and Planning Taxes and Business Strategy Taxation Procedures for Estates, Trusts and Partnerships Financial Accounting Taxation Procedures for C Corps and S Corps Payroll and Business Tax Accounting Management Science Marketing Financial ...