Filter By Year

1945 2024


Reset

Found 26,161 documents
Search Information

 476   477   478   479   480 
Analysis of The Effect of Business Strategy on The Quality of Management Accounting Information Systems Ayke Nuraliati; Twenty Selvia Sari Sianturi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1588

Abstract

Management accounting information system (SIAM) is used as a tool to produce financial and non-financial / management accounting information that is used to assist executive managers or internal parties in planning resource allocation, supervision, evaluation, and performance evaluation, both financial performance and non-financial performance including managerial performance and employee performance. Management accounting information systems refer to normative matters, but when management accounting information systems are implemented it has unexpected or unexpected consequences so that it can affect the satisfaction of users of information systems, this is because in the context of the organization and socially not well understood by users. This research was conducted on general insurance in Bandung where the respondents were operational managers using an explanatory survey method. Testing data using simple regression The results of research on insurance companies in Bandung found that business strategies affect the quality of management accounting information systems
The Influence of Organizational Culture on The Quality of Management Accounting Information Systems and Its Impact on Managerial Performance Uswatun Hasanah; Dwioctavia Ningrum; Indri Alya Rahayu
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1598

Abstract

Organizational culture is an important environmental problem for an organization. Managers must understand that culture is an important determinant that affects how well the organization will perform, then. Information systems must be managed based on appropriate methods and methods to strengthen the assumption that the accounting information system implemented by management will affect company performance and that management accounting information systems are not bound by formal criteria that can explain the nature of the input, process, and output. This study aims to determine the effect of organizational culture on the quality of management accounting information systems and its impact on managerial performance. This study uses a causal relationship (cause and effect). The data were collected using a survey method by distributing questionnaires directly to the Bhayangkara Tk Hospital. II Sartika Asih Bandung. The sampling technique was processed using cluster random sampling, amounting to 90 respondents, the data analysis was processed using SEM-PLS using explanatory research. The results obtained indicate that organizational culture has an effect on the quality of the management accounting information system and the quality of the management accounting information system has an effect on managerial performance.
Analysis of The Implementation of Accounting Information Systems to Improving the Preparation of Financial Statements in The Sales Cycle of Oil and Gas Companies Ayi Astuti; Indri Utami; Mentari Puteri Pertiwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1605

Abstract

This study aims to determine the role of accounting information systems in improving the quality of financial reporting and analyzing financial reports in the sales cycle in accordance with accounting information systems theory. The data analysis technique used is descriptive analysis technique, namely how to analyze, interpret, and process oil and gas financial report data. Respondents in this study were one of the oil and gas companies in Bandung, namely PT. Puteramas Teguh Jaya by conducting a survey of 35 respondents. The type of data used in this research is qualitative data. Sources of data in this study are secondary data in the form of financial reports on oil and gas sales. Data collection techniques used in this study are interview techniques and documentation techniques regarding accounting information systems for sales financial reports. From the known research results, it is obtained as follows: Responses about the variables of this study are included in the high category, financial reports and sales cycle The results of the analysis found that there is a significant relationship between accounting information systems and financial reports, including knowledge of entrepreneurial competence with stakeholder support. interests with a fairly close relationship. The results of the analysis also found that the accounting information system and it were found simultaneously to have a significant effect on the sales cycle.
THE INFLUENCE OF MANAGEMENT INFORMATION SYSTEM (SIM) TOWARD APARATUR PERFORMANCE AND INSTITUTIONAL INSTITUTIONS OF KUALA VILLAGE, KILAN SUB-DISTRICT, BATANG CENAKU DISTRICT, INDRAGIRI HULU DISTRICTS Abdul Hairudin; Walmi Sholihat
JURNAL MANAJEMEN DAN BISNIS Vol 9 No 1 (2020): JURNAL MANAJEMEN DAN BISNIS (TERBIT JUNI 2020)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v9i1.183

Abstract

This research was conducted in the village of Kuala Kilan, Batang Cenaku District - Indragiri Hulu Regency. The type of data used in this study is primary data obtained from the recapitulation of questionnaires from the Village Apparatus and Community Institutions of Kuala Kilan Village. The analysis that I use is Simple Regression Analysis using SPSS (statistical package for social sciences) version 21 to get the output to conclude the results of this study. The results of the study concluded that the Management Information System (SIM) affected the Performance of Apparatus and Social Institutions in Kuala Kilan Village, Batang Cenaku Subdistrict, Indragiri Hulu Regency, it can be seen that the calculated t value was greater than t table (4,875> 2,03951). Based on data testing criteria, it can be seen that H0 is rejected and Ha is accepted, meaning that the Management Information System (SIM) partially influences the Performance of Apparatus and Community Institutions.
ANALYSIS OF INFORMATION SYSTEM SUCCESS MODEL IN THE IMPLEMENTATION OF SISKEUDES 2.0 Sarumaha, Sylvia; Maksum, Irfan Ridwan
Jurnal PubBis Vol 5 No 1 (2021)
Publisher : stiatabalong.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (809.444 KB) | DOI: 10.35722/pubbis.v5i1.366

Abstract

The presence of the village was emphasized through Law Number 6 of 2014 about Villages, village funds as a form of creation for the 3rd Nawacita so that the village government had the authority to regulate its territory. The great nominal village funds must be managed properly however in practice there is still misuse of village funds. Village Financial System (SISKEUDES) 2.0 is an application developed to improve quality village financial governance. Through analyzing the Information System Success model in SISKEUDES 2.0 it must be known that things affect the system implementation and based on observations there are factors that influence it such leadership, commitment, communication, human resources, and training. Keywords: Information System Success Model, Village Government, Village Financial System
The Effect Of Information Search Toward Students’ Reading Comprehention Edi Firman; M. Asrul Hasby
JUPE : Jurnal Pendidikan Mandala Vol 5, No 6 (2020)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jupe.v5i6.1625

Abstract

This study was intended to analyze whether Information has significant effect toward students’ reading comprehension. The method of this research was quantitative approach and applied pre-experimental design by using pre-test and post-test. The population of this research was whole of the first-grade students of SMKS DARUL QUR’AN BENGKEL which was consisted of one class with the total number of populations was 29 students in X TKJ Group Class as population sample. The class was treated by using Students Information Search. The instrument used in this research was reading test, in form of multiple choices test which was consisted of 25 items. The data was analyzed using t-test. The result of the data analysis indicated that Information Search has significant effect towards students’ reading comprehension. The result of statistical computation confirmed that the result of sig. two-tailed is differ from the value significant level (0.000 ≠ 0.05). the researcher also found the result of t-table was 2.061 lower then t-test 12.679. This result indicated that Alternative Hypothesis was accepted and Null Hypothesis was rejected, therefore it can be concluded that there is significant effect of Information Search towards students’ reading comprehension.
SYSTEM DEVELOPMENT INFORMATION WORKSHEET EMPLOYEE (e-LKP) IN THE MINISTRY OF WORK HOUSING AND PUBLIC Tahir, Muhamad; Gunawan, Bambang
Jurnal Explore Vol 11, No 1 (2021)
Publisher : STMIK Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35200/explore.v11i1.468

Abstract

Menyikapi perubahan birograsi di indonesia untuk menunjang proses pelayanan kepada masyarakat luas, diperlukan Sumber Daya Manusia (SDM) yang memiliki kopetensi tinggi untuk mendukung peningkatan prestasi kinerja pegawai di instansi pemerintahan, Bidang Pemantauan Kinerja Pegawai Unit Kerja X, telah mengembangkan aplikasi manajemen ASN yang terkait kinerja pegawai, Sistem Informasi Sasaran Kerja Pegawai (SKP), Multi Rating 360’ yang digunakan untuk menilai perilaku atasan, rekan sejawan dan bawahan  dan e-LKP sebagai pendukung utama bagi berjalannya aplikasi e-Kinerja untuk menunjang karir pegawai. Pengembanagan sistem informasi LKP menggunakan sisklus penegembanagan  SDLC (System Development Life Cycle), dengan model evolusioner yaitu Incremental Model. dengan mengakomodir peraturan yang ada, berdasarkan fungsi dan kebutuahan. Sistem di buat berbasis Web, untuk mempermudah akses aplikasi oleh pengguna, sehingga montoring, rekomendasi,  proses  penilaian dan peleporan pekerjaan menjadi lebih cepat, akurat, tepat dan tarsparan, secara tidak langsung membantu proses percepatan repormasi birograsi di instansi pemerintahan Indonesia.Kata Kunci : Birograsi, Sistem Informasi, LKP, ASN;
THE INFLUENCE OF OWNER EDUCATION LEVELS, OWNER ACCOUNTING KNOWLEDGE, BUSINESS SCALE, AND BUSINESS AGE ON THE USE OF ACCOUNTING INFORMATION IN MSME’S IN WONOGIRI Icuk Rangga Bawono
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.2096

Abstract

This research aims to determine The Influence of Owner Education Levels, Owner Accounting Knowledge, Business Scale, and Business Age on the Use of Accounting Information in MSMEs in Wonogiri Sub-district. The method of data collection conducted in this study is a survey method with a questionnaire. This research was conducted at Regional Wonogiri regency. The dependent variable of this study is owner education levels, owner accounting knowledge, business scale, and business age. The sample in this study amounted to 45 samples and Research is quantitative which uses an analytical approach descriptive. The level of education has a significant influence on the use of accounting information, accounting knowledge has a significant influence on the use of accounting information, business scale does not have a significant influence on the use of accounting information, business age has a significant influence on the use of accounting information, accounting knowledge has the most influence dominant to the use of accounting information in Micro, Small and Medium Enterprises (MSMEs) in Wonogiri District.
THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES Suci - Atiningsih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.584

Abstract

The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports.
ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY Debbianita Debbianita; I Nyoman Agus Wijaya; Ita Salsalina Lingga; Maria Maria
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.626

Abstract

This study aims to analyze factors that affect entrepreneurs of micro, small and medium enterprises (MSME) intention to use accounting information systems (AIS). This research model is based on theory of flow which analyzes attitude towards AIS Use, Perceived Enjoyment and Concentration as factors that affect behavioral intention to use and its impact to actual usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are entrepreneurs of Micro, Small, and Medium Enterprises (MSME) in Bandung City. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low intention to use AIS which gives impact to AIS usage.

Page 478 of 2617 | Total Record : 26161

 476   477   478   479   480