Decision-making by management is supported by quality accounting information, which is produced by a quality accounting the current research is to determine empirically the impact of organizational framework on the accounting information systems quality and their effects on the financial status. In this study, we use structural equation modeling with the PLS approach to analyze 72 respondents who come from star hotels in the city of Bandung, West Java, Indonesia. The results show that the overall organizational framework has a dominant impact on the application of quality accounting information systems and directly and indirectly supports the production of quality accounting information. In addition, a quality accounting information system has a strong influence in producing quality accounting information.

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Desa Tanjungjaya merupakan salah satu Desa Wisata di Kawasan Ekonomi Kreatif (KEK) Tanjung Lesung. Kondisi pandemi covid-19 menyebabkan jumlah pengunjung mengalami penurunan drastis dan keberadaan sarana prasarana kurang terawat. Kebijakan pemerintah dengan mengijinkan dibukanya kembali obyek-obyek wisata, perlu diimbangi dengan pengelolaan & optimalisasi sarana prasarananya (physical evidence). Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan sumber data berasal dari hasil observasi, survey, wawancara mendalam, dan informasi dari pejabat pengambil keputusan serta kajian literatur. Berdasarkan analisis situasi pemasaran obyek penelitian, maka dapat disimpulkan bahwa optimalisasi sarana prasarana yang dapat dilakukan oleh pengelola Desa Wisata Tanjungjaya adalah sebagai berikut: 1) mempermudah akses menuju lokasi wisata, 2) menjaga kebersihan & keamanan serta kelengkapan fasilitas pendukung berupa gedung, 3) Pengelolaan sarana prasarana Objek wisata pulau Liwungan, 4) Penyediaan ruang display & menambah outlet batik cikadu, 5) melengkapi & menambah fasilitas umum dan fasilitas sosial.

The competitive advantage of a company is supported by good management decision making, one of which is by having quality accounting information from the implementation of quality Accounting Information System (AIS). In this study, the effectiveness of Information Technology (IT) governance, knowledge management processes and information system control are factors that give an impact on the quality of AIS in generating accounting information. The purpose of this study is to analyze the positive impact of the effectiveness of Information Technology governance on the quality of AIS, the positive impact of the knowledge management process on the quality of AIS, the positive impact of information system control on the quality of information systems as well as the positive impact of the quality of AIS on the QAI. To measure all the variables, the researcher conducted an empirical test on 100 stated-owned enterprises (SOEs) in Indonesia with a questionnaire return rate of 345 respondents. The results of the study indicate that the effectiveness of Information Technology governance, knowledge management processes as well as information system control have a direct positive impact on the quality of information system, where the information system control has a strong impact on the quality of information systems. Moreover, the quality of AIS has a positive and strong impact on the Quality of Accounting Information (QAI).

The Army Aviation Center is the central implementing agency of the Indonesian Army, in carrying out its main tasks using aircraft requires a high level of security. One of the factors that support the creation of high security is by trying to overcome the problem of human resources, this is a serious concern by the leadership. The purpose of this study is to analyze the influence of organizational commitment and job satisfaction on employee withdrawals and the effect of the level of organizational commitment and job satisfaction together on the withdrawal of civil servants at the Army Aviation Center, either simultaneously or partially. The research method in this paper is quantitative, with a path analysis research model with a view to solving problems by collecting data, compiling data, then analyzing statistically and interpreting it to further obtain a valid result using the calculation of the Statistical Product And Service Solutions application. Based on the results of statistical data processing carried out, the research results obtained include organizational commitment has an influence on Employee Withdrawal and while job satisfaction on Employee Withdrawal is said to have an effect.