Efektivitas Sistem Informasi Akuntansi dan Kemampuan Teknis Pengguna pada Kinerja Individual Lembaga Perkreditan Desa

Dewi, Ni Putu Meydiani Chintia; Dewi, Ayu Aryista; Kresnandra, Anak Agung Ngurah Agung

doi:10.24843/eja.2020.v30.i07.p02

Cited by 5 publications

(8 citation statements)

References 4 publications

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“…Output sebuah sistem informasi akuntansi biasanya berupa laporan keuangan dan laporan internal seperti daftar umur piutang dan proyeksi arus kas. (Meydiani, 2018).…”

Section: Komponen-komponen Sistem Informasi Akuntansi Pt Pegadaian (P...unclassified

Efektivitas Sistem Informasi Akuntansi Atas Pendapatan Jasa Penitipan Barang Pada PT. Pegadaian (Persero) UPS Sibuhuan

Fatwa,

Sudiarti,

Kusmilawaty

2023

jebs

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One of the information systems that is really needed in companies, without good information, company management will experience difficulties in making decisions. The information system needed in a company is an accounting information system, because basically an Accounting Information System (AIS) is a system that processes data and transactions to produce information that is useful for planning, controlling and operating a business. This research aims to analyze the effectiveness of information systems. Accounting for Revenue from Goods Safekeeping Services at PT. Pegadaian (Persero) UPS Sibuhuan. The research method used in this research is descriptive qualitative with a field approach through interviews and documentation, then analysis is carried out. The results of this research indicate that the accounting information system for goods deposit services revenue has been implemented effectively at PT Pegadaian (Persero) UPS Sihubuan. PT Pegadaian (Persero) UPS Sihubuan uses source documents to collect initial data about business activities, and then transfers the data to a computer. With well-designed source documents, data entry can be used properly for speed in recording business activities. When data about business activities has been collected, the next step is the process of updating previously stored information about the resources affected by these activities. The updating process is carried out directly, transactions occur and then produce output, namely financial reports. There is an accounting information system reporting process for deposit service revenues in the form of recognition, measurement, disclosure, reporting and accounting report notes.

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“…Output sebuah sistem informasi akuntansi biasanya berupa laporan keuangan dan laporan internal seperti daftar umur piutang dan proyeksi arus kas. (Meydiani, 2018).…”

Section: Komponen-komponen Sistem Informasi Akuntansi Pt Pegadaian (P...unclassified

Efektivitas Sistem Informasi Akuntansi Atas Pendapatan Jasa Penitipan Barang Pada PT. Pegadaian (Persero) UPS Sibuhuan

Fatwa,

Sudiarti,

Kusmilawaty

2023

jebs

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Section: Introductionmentioning

confidence: 99%

“…In addition, user satisfaction in banking is essential because user satisfaction is a measurement of the success of information systems (Swandewi et al, 2017). If the quality of the information system in a bank is good, it can help complete work faster and can generate new information with an easy-to-operate system so that users of accounting information systems are satisfied with the system (Swandewi et al 2017). According to Schmitt & Minker (2013) and Stacie et al (2013), user satisfaction is the response given by the user after using an information system that is timely, accurate, and easy to understand to support decision making.…”

Section: Introductionmentioning

confidence: 99%

An Empirical Analysis on the Antecedents and Consequences of Quality of Management Accounting System

Claudia

Carolina

Hartono

et al. 2022

J. Keuang. dan Perbank.

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This study aims to examine the effect of top management support and organizational culture on the management accounting system's quality, the impact of the management accounting system, and the impact of the quality of the management accounting system on user satisfaction and managerial performance. The population in this study were 119 banks consisting of Conventional Commercial Banks, Regional Development Banks, and Islamic Commercial Banks in Indonesia registered with the OJK. One hundred respondents filled in the questionnaire. The minimum sample of this research is 33 samples. The sampling technique used in this research is simple random sampling. The data collection technique used in this study was a questionnaire, with data analysis techniques using Partial Least Squares Equation Modeling (PLS-SEM). This study indicates that top management support and organizational culture positively affect the quality of the management accounting system, and the quality of the management accounting system has a positive effect on user satisfaction and managerial performance.

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“…Based on the results of research conducted by (N. P. M. Ch. Dewi & Dewi, 2020) which stated that the effectiveness of the accounting information system and the user's technical capabilities have a positive effect on individual performance. Other research was also carried out by (Sari, 2019) stated that the results obtained are CAR, NPL, BOPO, NIM, ROA, ROE and LDR, PT.…”

Section: Introductionmentioning

confidence: 99%

“…The difference between this study and previous research is 1) research conducted by (N. P. M. Ch. Dewi & Dewi, 2020), the research is the effectiveness of the accounting information system and the technical ability of the user on the individual performance of the Village Credit Institution, 2) research conducted by (Sari, 2019) This research analyzed the health of the bank using the CAMEL method, 3) research conducted by (Anggayana & Wirajaya, 2019) This study analyzes the principles of good governance and organizational culture on the financial performance of the Denpasar City Village Credit Institution. The purpose of this study was to analyze the implications of financial performance and transparency on the profit sharing that occurred in the LPD Buleleng Regency.…”

Section: Introductionmentioning

confidence: 99%

The Implementation of Profit Sharing at Lembaga Perkreditan Desa

Ayuni

Budiasni

2020

IJSSB

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Avoiding distortion of LPD funds requires transparency of financial reports and revenue sharing. Given that there are still frequent irregularities in the use of funds by the organizers. The purpose of this study was to determine the implications of financial performance and transparency on profit sharing. This research used quantitative methods from a population of 142 selected 60 samples. The data were collected by distributing questionnaires and collecting data on the number of samples in this study as many as 60 LPDs selected based on the stratified random sampling method. This study was analyzed using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method. Based on the first hypothesis, it shows that the relationship between financial performance variables and profit sharing shows the parameter coefficient value of 0.137 with a t value of 1.350. This value is smaller than the t table (1,960). The results of testing the second hypothesis indicate that the relationship between the transparency variable and profit sharing shows the parameter coefficient value of 0.724 with a t value of 8.179. This value is greater than the t table (1,960). Based on the research results, it can be concluded that financial performance has a positive relationship with profit sharing, and transparency has a positive relationship with profit sharing.

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Efektivitas Sistem Informasi Akuntansi dan Kemampuan Teknis Pengguna pada Kinerja Individual Lembaga Perkreditan Desa

Cited by 5 publications

References 4 publications

Efektivitas Sistem Informasi Akuntansi Atas Pendapatan Jasa Penitipan Barang Pada PT. Pegadaian (Persero) UPS Sibuhuan

Efektivitas Sistem Informasi Akuntansi Atas Pendapatan Jasa Penitipan Barang Pada PT. Pegadaian (Persero) UPS Sibuhuan

An Empirical Analysis on the Antecedents and Consequences of Quality of Management Accounting System

The Implementation of Profit Sharing at Lembaga Perkreditan Desa

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