scholarly journals E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI SEBAGAI FAKTOR PENDORONG PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA

2021 ◽  
Vol 5 (2) ◽  
pp. 238-253
Author(s):  
Nurabiah Nurabiah ◽  
Herlina Pusparini ◽  
Yusli Mariadi
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Technology Acceptance ◽  
Undergraduate Students ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Students ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Acceptance Model

The purpose of this study was to analyze the effect of e-commerce and the use of accounting information systems in making entrepreneurial decisions. This study used the Technology Acceptance Model (TAM) and contingency theory where this theory will be able to explain the acceptance of a technology and the relationship between the application of the used of accounting information systems and e-commerce to influence the behavior of students majoring in Accounting in entrepreneurship. The population in this study were active accounting undergraduate students who have taken entrepreneurship courses and accounting information systems for PTN and PTS in the city of Mataram. The sampling technique used purposive sampling method, data were collected by 142 distributed questionnaires. Data analysis techniques used  the PLS 3.0 smart application.The results of the study indicate that the e-commerce has a positive and insignificant effect on decision making of accounting students in entrepreneurship and the accounting information system has a significant positive effect on decision making of accounting students in entrepreneurship.

scholarly journals The Role of Accounting Information System Afflication In Reliability Financial Reporting

2021 ◽  
Vol 2 (1) ◽  
pp. 97-112
Author(s):  
Lesi Hertati ◽  
Otniel Safkaur ◽  
Dwi Yanti ◽  
Irlan Fery ◽  
Peny Cahaya Azwardi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Central Government ◽  
Accounting Information ◽  
Sampling Technique ◽  
City Governments ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Verification Methods

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

scholarly journals PENGARUH PENERAPAN SISTEM INFORMASI AKUTANSI TERHADAP KINERJA KARYAWAN BRI CABANG BANDA ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 386-391
Author(s):  
Dico Wiranto ◽  
Muslim Muslim
Keyword(s):  
Information Systems ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Simple Regression Analysis ◽  
Positive Effect ◽  
Banda Aceh

The problem in this study is whether How Accounting Information Systems affect Employee Performance. The purpose of this study was to determine the effect of the effect of Accounting Information Systems on Employee Performance. The location of the study is at PT Bank BRI Banda Aceh, the number of respondents is 105 customers, while  the  sampling  technique  uses  Non  Probability  Sampling  where  researchers  accidentally  meet  with  the Employee, the technique of collecting data is a questionnaire, data analysis is calculated with the help of SPSS 19.0 with qualitative analysis tools and quantitatively and using a simple regression analysis hypothesis test. From the results of the research and discussion of the analysis of the results that have been carried out in this study, it can be concluded that the Accounting Information System has a positive effect on Employee Performance at the BRI Branch and the Banda Aceh Region. It can be said that accounting information systems are very helpful for a number of employee jobs, and SIA at Bank BRI is currently quite good at measuring performance. It has been proven in this study that AIS assesses that employee performance can be assessed from a program

scholarly journals Efektifitas Sistem Informasi Akuntansi Dan Manajemen Dalam Pengembangan Ekowisata Monkey Forest Di Desa Adat Padang Tegal

2020 ◽  
Vol 2 (1) ◽  
pp. 10-16
Author(s):  
I Nyoman Sutapa ◽  
I Gde Agung Wira Pertama
Keyword(s):  
Decision Making ◽  
Information System ◽  
Information Systems ◽  
Management Information System ◽  
Management Information Systems ◽  
Accounting Information ◽  
Tourist Attraction ◽  
Management Information ◽  
Accounting Information System ◽  
Accounting Information Systems

Abstract This study aims to describe the effectiveness of the Accounting Information System (AIS) and Management Information System (SIM) in Padang Adat Village as a source of budgeting information for the development of Ecotourism in the tourist attraction of Ubud's Monkey Key. Data collection is carried out through literature studies, verification and direct observation in the field, interviews and observations. The place of this research is in the traditional village of Padang Tegal and the Ubud Forest tourist attraction. Based on the research results of accounting information systems and management information systems can help the development of Ecotourism in the tourist attraction of Ubud's Monkey Forest through information generated and used as material for decision making by the Padangtegal village through the effectiveness of accounting information systems and the effectiveness of management information systems. Keywords: Effectiveness of Information Systems, Ecotourism Development Abstrak Penelitian ini memiliki tujuan mendeskripsikan efektivitas Sistem Informasi Akuntansi (SIA) dan Sistem Informasi Manajemen (SIM) di Desa Adat Padang tegal sebagai sumber informasi pembuatan anggaran untuk pengembangan Ekowisata di objek wisata Monkey Forest Ubud. Pengumpulan data dilakukan melalui studi literatur, verifikasi dan pengamatan langsung di lapangan, wawancara serta observasi. Tempat penelitian ini adalah di desa adat padang tegal dan objek wisata monkey forest Ubud. Berdasarkan hasil penelitian sistem informasi akuntansi dan sistem informasi manajemen dapat membantu pengembangan Ekowisata di objek wisata Monkey Forest Ubud melalui informasi yang dihasilkan dan dijadikan bahan pengambilan keputusan oleh desa pekraman padangtegal melalui efektifitas sistem informasi akuntansi dan efektifitas sistem informasi manajemen. Kata Kunci: Efektifitas Sistem Informasi, Pengembangan Ekowisata

scholarly journals ANALYSIS DEVELOPMENT OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

2020 ◽  
Vol 6 (3) ◽  
Author(s):  
Siti Rahmi
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Technology Acceptance ◽  
Quantitative Research ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Quantitative Research Methods ◽  
Accounting Information Systems ◽  
Acceptance Model

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems. Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems

scholarly journals PENGARUH TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA KEMAMPUAN KEYAKINAN DIRI ATAS KOMPUTER PENGGUNA SISTEM INFORMASI AKUNTANSI DI PT BANK RAKYAT INDONESIA, TBK. CABANG GIANYAR

2019 ◽  
Vol 3 (2) ◽  
pp. 226-234
Author(s):  
Putu Yudha Asteria Putri
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Actual Usage ◽  
Self Confidence ◽  
Regression Techniques ◽  
Acceptance Model

This study aims to determine the extent to which the Technology Acceptance Model (TAM) is used in the implementation of activities at PT Bank Rakyat Indonesia, Tbk. and its effect on self confidence in computers. Moreover PT. Bank Rakyat Indonesia (BRI), Tbk. is one of the state-owned banking companies, the assessment of employee satisfaction should be the focus of attention, both from management and the public who have bought shares or become a customer at the bank. This study took 124 research samples, namely the purposive sampling method with the criteria for employees who became the study sample were employees using the Accounting Information System. Multiple linear regression techniques are used in this study and get the results of the Technology Acceptance Model which consists of perceived easy of use, perceived usefulness and actual usage have a positive effect on self-confidence of the computer users of Accounting Information Systems at PT Bank Rakyat Indonesia, Tbk. Gianyar

scholarly journals PERAN PENDIDIKAN DAN PELATIHAN DALAM MEMODERASI PENGARUH SISTEM KOMPUTERISASI DAN KOMPETENSI PENGGUNA PADA KINERJA SIA

2019 ◽  
pp. 118
Author(s):  
I Gusti Ngurah Ariyanatha ◽  
Ketut Alit Suardana
Keyword(s):  
Information Systems ◽  
Empirical Evidence ◽  
Accounting Information ◽  
Sampling Technique ◽  
Education And Training ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
And Training

Abstract: The Role of Education and Training in Moderating the Effects of ComputerizedSystems and User Competence on SIA Performance. Revenue Agency has an important andstrategic role to increase regional income in Bali Province. Therefore, it needs to be supportedby an effective and efficient accounting information system. The purpose of this study wasto obtain empirical evidence of the influence of computerized systems and user competencieson the performance of accounting information systems and to obtain empirical evidence ofthe role of education and training in moderating the influence of computerized systems anduser competencies on the performance of accounting information systems at Bapenda in BaliProvince. The population in this study were all SIA users in Bapenda, Bali Province. The methodof determining the sample using a saturated sampling technique, so that the entire populationof 42 employees is used as the research sample. The analysis technique used is ModeratedRegression Analysis (MRA).

scholarly journals Pengaruh Kemampuan Teknik Personal dan Dukungan Manajemen Terhadap Kinerja SIA dengan Motivasi Kerja Sebagai Pemoderasi

2019 ◽  
pp. 2239
Author(s):  
I Putu Kurnia Adhi Parwa ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Information System ◽  
Information Systems ◽  
System Performance ◽  
Sample Selection ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Personal Skills

Accounting information system performance is a reflection of the level of achievement in using accounting information systems within a certain period. This research aims to know the influence of personal skills and top management supporton accounting information systems performance with the motivation of working as moderation variabel. The population in this research is all employees whouseaccounting information systemin the 26 head office BPR in Gianyar Regency. The sample selection technique used in this research is the purposive sampling technique. Respondents used in this research amounted to 78 respondent. Data analysis technique used in this research is MRA. Based on the results of the analysis it was found that the ability of personal techniques and topmanagement support has a positive effect on accounting information system performance and motivation of working is able to strengthen the relationship of the ability of personal techniques and topmanagement support on accounting information system performance. Keywords: Ability of personal techniques;topmanagement support; motivation of working;  accounting information system performance.

scholarly journals EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI,PEMANFAATANSISTEM INFORMASI AKUNTANSI DAN KEPERCAYAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN

2020 ◽  
Vol 32 (02) ◽  
pp. 101-115
Author(s):  
Tiyas Yuli Astutik ◽  
Shandy Marsono
Keyword(s):  
Information Systems ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Performance Variables ◽  
Analysis Technique

Abstract The aim to be achieved from this study is to provide empirical evidence that the effect of the effectiveness of accounting information systems, the use of accounting information systems, accounting information system trust significantly influence employees at PT. Delta DuniaTekstil II. The population in this study were all employees of the administrative staff produced by PT. Delta DuniaTekstil II. The sample of this study was 30 employees of the administration of the production of CD units. The sampling technique used was purposive sampling. The analysis technique consists of classic assumption tests, multiple linear regression analysis, t test, F test, and R. Questionnaires in the Test using Validity Test and Variable Test obtain valid and reliable results. The results of hypothesis testing indicate that the effectiveness of the SIA variable has a positive and significant effect on employee performance variables. The variable utilization of SIA has a positive and significant effect on employee performance variables. The SIA trust variable has a positive and significant effect on employee performance variables. Normality test results show that the assumption of normality, multicollinearity test does not have multicollinearity, heteroscedasticity test there are no variables that occur heteroscedasticity and autocorrelation test does not occur symptoms of autocorrelation. The adjusted R2 value of 82.5% means that the variability of employee performance can be explained by the variable effectiveness of the application of SIA, the use of SIA and the trustworthiness of the SIA while the remaining 17.5% is influenced by other factors outside the variables studied.

scholarly journals The Role of Accounting Information Systems in Supporting Sustainable Business (Study In Wonosobo Cut Flower MSMEs

2021 ◽  
Vol 10 (3) ◽  
pp. 454-466
Author(s):  
Fitri Ayu Lestari ◽  
Hetik Wulandari ◽  
Puji Noviyanto ◽  
Ira Nurviana Widyawati ◽  
Nurdian Susilowati
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Business Strategy ◽  
Accounting Information ◽  
Sampling Technique ◽  
Cut Flower ◽  
Sustainable Business ◽  
Business Decision ◽  
Accounting Information Systems

The purpose of this study was to examine the business strategy of Micro, Small and Medium Enterprises (MSMEs), the role of accounting information systems in supporting sustainable business, and the constraints on the use of accounting information systems. This type of research was a case study on Cut Flower SMEs in Wonosobo Regency. The sampling technique used purposive sampling with five informants of SMEs, cut flowers of chrysanthemum and kalili. Data collection techniques used documentation studies and in-depth interviews. The collected data was then analyzed by using data analysis developed by Miles and Huberman. MSME actors set a product differentiation business strategy to increase sales turnover. Here, Accounting information systems had a role for business decision making so that investors could include their capital and customer trust. The obstacle to the implementation of the accounting information system was that there was no clear division of tasks between employees and owners so that all business activities were carried out together. This research contributed to the development of sustainable business theory in order to obtain a model of the existence of SMEs during the pandemic that could be used as material for business decision making.

scholarly journals ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DI TOKO MP ONE STATIONARY 16C METRO BARAT

2020 ◽  
Vol 1 (2) ◽  
pp. 143-151
Author(s):  
Wahyu Nurlaila ◽  
Suyanto Suyanto ◽  
Angga Kurniawan
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Business Networks ◽  
Descriptive Data ◽  
Accounting Information System ◽  
Accounting Information Systems

Wahyu, Nur, Laila 2020. “Application of Inventory Accounting Information System Goods in the MP OneStationary 16C Metro Barat (Case Study of 2017 FEB UM Metro Accounting Diploma Students) ". Faculty ofEconomics and Business, University of Muhammadiyah Metro. Advisors (1) Suyanto, S.E., M.Si.Akt.CA.,ACPA., CRA. Advisors (2) Angga Kurniawan, S.E., M.Si. In business activities in this globalization era, the development of information technology isindispensable to expand business networks and to facilitate internal corporate decision-making. The level ofcompetition which is quite tight makes business actors more use of accounting information systems to managetheir business activities properly. This type of research is qualitative, namely research procedures that produce descriptive data in theform of words from the phenomena found in the field observed by the researcher. This study aims to determinethe application of accounting information systems in the MP One Stationary 16C Metro Barat. The results obtained from this study are the accounting information system implemented in the MP OneStationary Store along with the components that support the application of the Inventory Accounting Information System in the MP One Stationary Store.

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