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Effect of Information Technology and E-Commerce on The Quality of Accounting Information Systems Yeni Anggraini; Lesi Hertati; Vhika Meiriasari
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study ams to determine the effect of information technology and e-commerce on the quality of accounting information systems for gofood traders in the jakabaring sub-district. The Selected sample is 70 respondents using non-probabilitymsampling method. The data for this study were obatained from a questionnaire (primary). The analiysis technique used in this research is descriptive statistical test, data quality test, classical assumption test, multiple linier regression test, and hypothesis test. The results of data analysis with SPSS 26 show that the results of the simultaneous hypothesis test (F-test) based on the value of the coefficient of determination or Adjusted R Aquare (R2) of 0.396 or 39% prove that the variables of information technology and e-commerce together have a positive and significant effect on the quality of accounting information systems Information technology (X1) and e-commerce (X2) and partial hypothesis test results (t-test) Information technology (X1) and e-commerce (X2) affect the quality of accounting information systems (Y).
Organizational Relations and Human Resources with Information Quality in Health Center Information System Operators Jefri, Amar; Sunarsih, Sunarsih; Tasnim, Tasnim
Waluya The International Science of Health Journal Vol. 2 No. 3 (2023): Waluya The International Science Of Health Journal
Publisher : Magister Kesehatan Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54883/28292278.v2i3.300

Abstract

Backgrounds: Preliminary studies found that the low quality of information in the implementation of the Health Center Information System was caused by the absence of a Health Center Management Information System management team, lack of knowledge and human resource capabilities, lack of funding and specific guidance on Health Center Information System Software operations and lack of use of technology such as computers in processing input, data processing and information output. So that it attracts researchers to conduct research on the Quality of Information on Health Center Information System Operators. Methods: This research is a quantitative research, with a Cross Sectional Study design. The population in this study were 36 people with a total sample of the Health Center Management Information System management team in East Kolaka, namely 36 people with a proportion of 3 people. Each Community Health Center used a non-probability sampling technique in determining the sample. Results: The results of the chi square statistical test at the level of confidence show that the value of p = 0.002 and the calculated X2 value = 9.257 > the X2 table value = 3.841, which means there is a relationship between Organization and Information Quality. And the results of the chi square statistical test show that the value of p = 0.04 and the calculated X2 value = 4.050 > the X2 table value = 3.841, which means that there is a relationship between Human Resources and Information Quality. Conclusion: There is a moderate relationship between Organization and Information Quality and there is a weak relationship between Human Resources and a moderate relationship between Information Quality in the Implementation of Health Center Information Systems in East Kolaka Regency.
PENGARUH INFORMATION TRANSPARENCY TERHADAP PURCHASE INTENTION YANG DIMODERASI OLEH REGULATORY FOCUS [THE EFFECT OF INFORMATION TRANSPARENCY ON PURCHASE INTENTION WHICH IS MODERATE BY REGULATORY FOCUS] Indra Atmaja; Teofilus Teofilus
DeReMa (Development Research of Management): Jurnal Manajemen Vol 18, No 2 (2023): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v18i2.7087

Abstract

Indonesia is one of the countries with the largest population in the world. This has resulted in the demand for basic needs of the people in Indonesia increasing over time, one of which is clothing. Erigo's position as a local clothing industry requires this company to compete with many competitors from within and outside the country. This study aims (1) to analyze whether the information transparency variable has an influence on the variable interest in buying Erigo products (2) to analyze whether the regulatory focus moderates the relationship between the information transparency variable and the buying interest variable. The variables used in this research are information transparency, regulatory focus, and purchase intention. This research is conducted due to the phenomenon where the increased transparency of information in the digital era is believed to be connected to consumer purchasing interest. This is because transparency plays a crucial role in consumer decision-making process. The population of this research is all consumers who have visited the Erigo pop-up store. The number of samples in this study were 90 respondents with the criteria of having visited Erigo's pop-up store, aged 17 to 30 years, and had compared Erigo's products with other similar clothing products. Data collection was carried out by distributing questionnaires via Google forms to respondents who matched the criteria. The results of the data in this study were processed using SPSS software with the Confirmatory Factor Analysis method. The results of this study are that the higher the information transparency, the higher the buying interest, but the addition of the regulatory focus variable to the initial model makes the results negative.Abstrak dalam Bahasa Indonesia.Indonesia merupakan salah satu negara dengan jumlah penduduk terbanyak di dunia. Hal ini mengakibatkan permintaan kebutuhan pokok masyarakat di Indonesia meningkat seiring berjalannya waktu. Salah satu kebutuhan yang perlu dipenuhi yaitu pakaian. Kedudukan Erigo sebagai industri pakaian lokal mengharuskan perusahaan ini untuk bersaing dengan banyaknya pesaing dari dalam maupun luar negeri. Untuk dapat bersaing dengan perusahaan-perusahaan lainnya, Erigo harus mampu meningkatkan minat beli dari konsumen terhadap produk-produknya. Minat beli seseorang dapat dipengaruhi oleh banyak faktor, salah satunya yaitu kepercayaan konsumen terhadap suatu merek, di mana kepercayaan konsumen dapat dipengaruhi oleh transparansi informasi perusahaan. Penelitian ini bertujuan (1) untuk menganalisis apakah variabel transparansi informasi memiliki pengaruh terhadap variabel minat beli produk Erigo (2) untuk menganalisis apakah regulatory focus memoderasi hubungan antara variabel transparansi informasi dengan variabel minat beli. Variabel yang digunakan dalam penelitian ini adalah variabel transparansi informasi, fokus regulasi, dan minat beli. Penelitian ini diangkat karena fenomena dimana transparansi informasi yang sudah lebih modern di era digital ini dianggap memiliki keterhubungan terhadap minat beli konsumen. Hal ini dikarenakan dalam proses pengambilan keputusan konsumen, transparansi memegang peran penting. Populasi penelitian ini adalah semua konsumen yang pernah mengunjungi pop-up store Erigo. Jumlah sampel penelitian ini sebanyak 90 responden dengan kriteria pernah mengunjungi pop-up store Erigo, berusia 17 hingga 30 tahun, dan pernah membandingkan produk Erigo dengan produk pakaian sejenis lainnya. Pengumpulan data dilakukan dengan cara menyebarkan kuesioner melalui google formulir kepada responden yang dinilai cocok dengan kriteria. Hasil data pada penelitian ini diolah menggunakan software SPSS dengan metode Confirmatory Factor Analysis. Hasil dari penelitian ini pada model 1 yang menguji pengaruh transparansi informasi terhadap minat beli adalah positif, artinya semakin tinggi transparansi informasi, maka minat beli konsumen juga akan semakin meningkat. Uji yang dilakukan pada model 2 yang menguji pengaruh transparansi informasi terhadap minat beli yang dimoderasi oleh regulatory focus hasilnya adalah berpengaruh secara negatif yang artinya semakin tinggi tingkat transparansi informasi, minat beli dari konsumen akan semakin menurun.
DESIGN OF INFORMATION TECHNOLOGY GOVERNANCE IN THE INFORMATION TECHNOLOGY DIVISION OF PT PLN USING THE FRAMEWORK COBIT 2019 Jennis Tonapa; Erma Suryani
JIKO (Jurnal Informatika dan Komputer) Vol 6, No 2 (2023): JIKO (Jurnal Informatika dan Komputer)
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jiko.v6i2.6349

Abstract

In order to support the company's main business objectives, PLN UP3 Manokwari has implemented Information Technology (IT) which is structurally managed and implemented by the information technology division. However, information technology management in the IT division has not yet implemented information technology governance. To support the ongoing management of information technology, the information technology division of PLN UP3 Manokwari still uses the system manually. Manual management of information technology has many risks, this causes the company's main business objectives to not be achieved optimally. The method used in this study refers to the 2019 COBIT framework. From data analysis, it is known that the level of capability of the selected IT governance process in this study is the process in the domain EDM03, APO03, APO12, APO13, BAI01, BAI03, BAI06, BAI07, BAI11 , and DSS05 are mostly still at level 2, while the capability level expected by companies is mostly at level 4. The results of this study are in the form of recommendations for improvements aimed at achieving the expected level of capability by companies and design of IT governance as a reference for the IT Division PT PLN UP3 Manokwari in managing better IT processes to support the achievement of the company's main business objectives.
System Quality Development and Analysis Seminar Management Information Web-Based in Department of Education Electronic Engineering and Information Kusaini, Ghofarudin
Jurnal Manajemen Informatika Medicom (JMI) Vol. 11 No. 1 (2024): Maret: Informatics Management
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmi.v11i1.49

Abstract

This study aims to: 1) develop a web-based seminar management information system. 2) determine the quality level of the web-based seminar management information system developed. The research method used in this study is Research and Development (R&D) with a waterfall development model that refers to the rules of software engineering Pressman (2010). The stages that are passed are communication (communication), planning (planning), modeling (modeling), construction (construction), and distribution (deployment). Software quality analysis is carried out by adopting the ISO 25010 standard, namely aspects of functional suitability, performance efficiency, compatibility, usability, reliability, security, maintainability, and portability. The results of this study are 1) the seminar management information system was built using the PHP programming language and the Postgre database. The frameworks used are CodeIgniter and AdminLTE (Bootstrap). This information system has 7 levels of users, namely administrator, committee (committee), reviewer, main speaker (presenter), second speaker (non-presenter), participant (audience), and visitor (guest). 2) the results of the analysis of software quality by adopting the ISO 25010 standard are as follows: (1) function suitability aspects with 100% success; (2) the performance efficiency aspect obtained a Yslow score of 92.97 (grade A); (3) the compatibility aspect can run well on the 4 tested web mails; (4) the usability aspect obtained a raw SUS score of 73.00, acceptability ranges with acceptable results, grade scale with C results, and adjective ratings with good results; (5) reliability aspect with 100% result; (6) security aspect with the result of security vulnerability being at level 1 (low); (7) maintainability aspect with maintainability index result 90.81 (high category); (8) the portability aspect can run well on the 5 web browsers tested.
Concept of Organizational Information in Reducing Uncertain Information (Hoax) Mahsyar, Ahmad Dhiyaul Haq; Arifuddun Tike; Kamaluddin Tajibu
Jurnal Kajian Manajemen Dakwah Vol 5 No 1 (2023): Jurnal Kajian Manajemen Dakwah
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/jkmd.v5i1.4660

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana konsep dalam teori informasi organisasi mengurangi informasi tidak pasti/hoax yang masuk dalam organisasi. Pendekatan dalam penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teori yang digunakan dalam penelitian ini adalah teori informasi organisasi yang dipelopori oleh Karl Weick. Hasil penelitian ini menunjukkan bahwa ada dua konsep yang ditawarkan oleh Karl Weick. Adapun konsep yang ditawarkan untuk mengurangi informasi tidak pasti/hoax ada dua cara, yaitu dengan bentuk Siklus Perilaku dan Aturan Bersama. Semua konsep yang ditawarkan oleh Karl Weick di atas, termasuk dari komunikasi verbal yang digunakan saat berkomunikasi dengan rekan kerja dan juga sesuai dengan salah satu fungsi komunikasi verbal adalah sebagai fungsi Informatif. Yaitu digunakan untuk menyampaikan sesuatu kepada orang lain.
Analysis of Information Technology Governance at the Office of Communication and Information (Diskominfo) using the Cobit 4.1 Method Muhammad Ringga
Journal of Computer Scine and Information Technology Volume 8 Issue 4 (2022): JCSITech
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jcsitech.v8i4.48

Abstract

good Information Technology (IT) governance is needed . Ineffective IT governance can cause unexpected cost losses, suboptimal service, low quality of IT use and failure of IT to provide value to the organization. Analysis of IT governance in the Office of Communication and Informatics (Diskominfo) in Lima Puluh Kota Regency aims to measure the maturity level and determine the extent of IT governance in the Diskominfo Office in Lima Puluh Kota Regency using the Cobit 4.1 framework . The Cobit 4.1 method is an information system audit method used by IT Governance. COBIT 4.1 functions to bring together all control needs and technical issues, besides that COBIT is also designed to be a tool to solve problems by managing risks and relationships between information resources. Based on the results of calculating the maturity level that has been achieved by each process domain PO1, PO4 , AI3, AI4, DS3, DS5, ME1, ME2, the maturity level results are obtained currently the analysis of IT governance in the Fifty Cities District Diskominfo Office is at level level 4 with a value of 3.95 . This shows that the analysis of IT governance at the Fifty Cities District Office of Communication and Information has implemented IT standards throughout the agency environment
The Organizational Culture on Accounting Information Systems Quality and Implications on The Quality of Information Susilawati, Christine Dwi Karya; Thiodora, Veranica
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.13292

Abstract

Abstract A strong organizational culture is widely recognized and is often cited as the reason for the success of the organization, and vice versa, a weak organizational culture can cause problems for the organization. PT Frisian Flag Indonesia is one of the companies that is quite successful in Indonesia, and this success can be achieved because of the harmony between companies that have well socialized the organizational culture to their employees. The objectives to be achieved in this study were to determine the effect of organizational culture on the quality of the accounting information system and to determine the effect of the quality of the accounting information system on the quality of information at PT Frisian Flag Indonesia. The method used is Causal Explanatory, which identifies the causal relationship of various variables and phenomena that exist. The result of the research is that there is a partial influence of organizational culture variables on the quality of the accounting information system of PT Frisian Flag Indonesia Bandung branch with a t value of 5,909 with a significance level of 0,000 and there is a significant influence between the variables of the quality of accounting information systems partially on the quality of PT Frisian information. Flag of Indonesia Bandung branch with t value of 10,888 with a significance level of 0,000 Abstrak Budaya organisasi yang kuat diakui secara luas dan sering disebut-sebut sebagai alasan keberhasilan organisasi, begitu pula sebaliknya, budaya organisasi yang lemah dapat menimbulkan permasalahan bagi organisasi. PT Frisian Flag Indonesia merupakan salah satu perusahaan yang cukup sukses di Indonesia, dan keberhasilan tersebut dapat diraih karena adanya keharmonisan antar perusahaan yang telah mensosialisasikan dengan baik budaya organisasi kepada karyawannya. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengaruh budaya organisasi terhadap kualitas sistem informasi akuntansi dan untuk mengetahui pengaruh kualitas sistem informasi akuntansi terhadap kualitas informasi pada PT Frisian Flag Indonesia. Metode yang digunakan adalah Causal Explanatory, yaitu mengidentifikasi hubungan sebab akibat dari berbagai variabel dan fenomena yang ada. Hasil penelitian terdapat pengaruh secara parsial variabel budaya organisasi terhadap kualitas sistem informasi akuntansi PT Frisian Flag Indonesia cabang Bandung dengan nilai t sebesar 5,909 dengan tingkat signifikansi 0,000 dan terdapat pengaruh yang signifikan antara variabel budaya organisasi terhadap kualitas sistem informasi akuntansi PT Frisian Flag Indonesia cabang Bandung dengan nilai t sebesar 5,909 dengan tingkat signifikansi 0,000. variabel kualitas sistem informasi akuntansi secara parsial terhadap kualitas informasi PT Frisian. Bendera Indonesia Cabang Bandung dengan nilai t hitung sebesar 10,888 dengan tingkat signifikansi 0,000.
SUSTAINABLE MSMEs PERFORMANCE: OVERVIEW OF HUMAN RESOURCES, INFORMATION TECHNOLOGY, AND MANAGEMENT ACCOUNTING INFORMATION Willy Nurhayadi; Mega Arum
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 2 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i2.169

Abstract

With the assistance of the Internet of Things (IoT), Micro, Small, and Medium Enterprises (MSMEs) will have an easier time marketing their goods and services in the era 4.0 of the industrial revolution. Therefore, MSMEs must prepare the quality of their human resources, technology, and systems to improve their business performance and compete in the current digitalization era. This study aims to measure the extent to which the quality of human resources owned by SMEs, as well as the technology and systems they have, with the system here being management accounting information to understand the significance of recording and bookkeeping, as well as providing more comprehensive and structured information regarding a company's operations and its financial position
Accounting Information Security Control and Satisfaction of Accountants Regarding Accounting Information Systems Vuong Thi Thanh Nhan; Nguyen Ngoc Khanh Dung; Tran Phuoc
Emerging Science Journal Vol 7, No 5 (2023): October
Publisher : Ital Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28991/ESJ-2023-07-05-06

Abstract

This study analyzes the factors affecting accountants’ satisfaction with the accounting information system in Vietnamese enterprises. The research results of this study show that the factors affecting user satisfaction with the accounting information system are directly influenced by four factors: the quality of the accounting workforce, perception of usefulness, system quality, and information quality. The quality of the accounting workforce is the factor that has the greatest direct impact on the accountant’s satisfaction. The second is the perceived usefulness factor. The third is the system quality factor, and the last is the information quality factor. In particular, the results of this study indicate that humans are an important factor. Knowledge of accounting information security control is directly proportional to accountants’ satisfaction with the accounting information system. The results can be used to recommend enterprises improve accountants’ satisfaction, helping to increase work efficiency. Objectives: The main objectives of this study include: (1) Identifying the factors influencing the satisfaction of accountants with the accounting information system in enterprises in Vietnam. (2) Determining the relationship between accounting information security and the satisfaction of accountants with the accounting information system. (3) Providing recommendations to enhance the satisfaction of accountants with the accounting information system in enterprises in Vietnam. Methods: This study uses qualitative and quantitative research. During the qualitative process, this study analyzed related works. Group discussions are used to provide initial assessments of measurement scales, concepts, and research hypotheses and to adjust, supplement, and explore influencing factors. The questionnaire and the research model are reviewed by the experts. Quantitative research involved data collection through survey investigations based on a designed questionnaire via Google Forms. The formal research survey was conducted using a stratified sampling method, encompassing businesses from various sectors. The quantitative research employed the Cronbach Alpha reliability test for the measurement scales, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and the use of structural equation modeling (SEM) to assess the structural relationships. Descriptive statistics and tests of significance were also utilized. Findings: The results of the study on the factors affecting user satisfaction with an accounting information system are directly influenced by four factors: system quality, information quality, quality of accountants, and perceived usefulness. The quality of the accounting workforce has the greatest direct impact on the accountant’s satisfaction, followed by perceived usefulness, system quality, and information quality factors. Novelty:This study discovered a relationship between knowledge of accounting information security and the level of satisfaction among accountants regarding information technology systems in enterprises in Vietnam. This finding can assist enterprises in implementing strategies to provide more training on accounting information security for their employees. Doi: 10.28991/ESJ-2023-07-05-06 Full Text: PDF

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