Almana : Jurnal Manajemen dan Bisnis
Vol. 9 No. 3 (2025): December

Information Technology and Organizational Culture as Determinants of Accounting Information System Effectiveness

Rachman, Gun Gunawan (Unknown)
Nurdiyanti, Nurdiyanti (Unknown)
Nurcholisah, Kania (Unknown)



Article Info

Publish Date
30 Dec 2025

Abstract

This study aims to analyze the influence of information technology and organizational culture on the effectiveness of the accounting information system at PT. Bozzetto Indonesia. In the digital era, the role of information technology is crucial in supporting the efficiency and effectiveness of accounting information systems. Organizational culture also plays a significant role in shaping employee behavior and work patterns that support the system’s success. This research adopts a quantitative approach, with data collected through questionnaires distributed to 37 respondents. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results show that both information technology and organizational culture have a positive and significant effect on the effectiveness of the accounting information system. These findings emphasize the importance of integrating technology and organizational values in supporting the effective and efficient management of accounting information. This research contributes theoretically to the development of accounting knowledge and provides practical implications for companies to optimize the performance of their accounting information systems.

Copyrights © 2025






Journal Info

Abbrev

almana

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Almana: Jurnal Manajemen dan Bisnis merupakan jurnal yang diperuntukkan agar dosen dan mahasiswa prodi manajemen dapat menuangkan karya ilmiah mereka melalui wadah jurnal ALMANA. Juga dapat menyerap karya ilmiah dosen dan mahasiswa dari luar perguruan tinggi ...