Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada BPKPD Kota Surabaya

Chairina, Frista; Wehartaty, Tineke

doi:10.33508/jako.v11i1.2073

Cited by 9 publications

(7 citation statements)

References 3 publications

(3 reference statements)

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“…In 1954 George J. Staubus wrote or created the decision-use theory of accounting information on An Accounting Concept of Reveneu University of Chicago, United States. This theory was originally known as A Theory of Accounting to Investors (Staubus, 2000); (Chairina and Wehartaty 2019). Decision-usefulness theory contains standards for measuring accounting information and includes elements that must be taken into account by presenters of accounting information so that this coverage can help decisions that must be made by users.…”

Section: Literature Review Decision Usefulness Theorymentioning

confidence: 99%

Influence of the Implementation and use of Information Systems Accounting for the Quality of Financial Reports Dompu Regional General Hospital

Lala Faradila,

Bambang

2024

FJMR

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The aim of this research is to understand how the quality of the Dompu Regional General Hospital's financial reports is influenced by the implementation and use of accounting information systems. The population in this study was the staff or financial administration section of the Dompu Regional General Hospital, with a non-probability sampling technique, namely all members of the population totaling 33 respondents were taken as samples. Quantitative methods are used in research by collecting data using questionnaires measured using a Likert scale. The results of this research show that the implementation and use of an accounting information system has a positive and significant effect on the quality of the financial reports of the Dompu Regional General Hospital.

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Section: Literature Review Decision Usefulness Theorymentioning

confidence: 99%

Influence of the Implementation and use of Information Systems Accounting for the Quality of Financial Reports Dompu Regional General Hospital

Lala Faradila,

Bambang

2024

FJMR

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“…Akan tetapi keterlibatan komputer dalam menangani tugas-tugas manusia dalam suatu sistem memiliki peran yang sangat besar dalam menunjang kelancaran sebuah sistem, sehingga informasi yang dibutuhkan pihak manajemen dapat disajikan dengan cepat dan tepat waktu. Dalam penelitian sebelumnya yang dilakukan oleh Chairina (2019) menyatakan bahwa penerapan sistem informasi akuntansi berpengaruh positif terhadap kualitas laporan keuangan. Namun pada penelitian Tarigan, J. I.…”

Section: Pendahuluanunclassified

“…Hasil penelitian ini sejalan dengan penelitian Chairina (2019). Hasil penelitiannya menujukkan bahwa sistem informasi akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan.…”

Section: Teknik Analisis Dataunclassified

Studi Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pt. Mujur Timber Di Medan

Sijabat

2022

JRAK

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The objectives of this study are: 1) to determine the effect of accounting information systems on the quality of financial statement. 2) to determine the effect of the internal control system on the quality of financial statement, 3) to determine the effect of human resource competence on the quality of financial statement. Research data were collected using a questionnaire to 35 employees at PT. Mujur Timber in Medan. The sampling technique used is the saturated sample. Data were analyzed using multiple regression analysis with the help of SPSS version 25 program. The results showed that the accounting information system had a significant effect on the quality of financial statement, the internal control system had a significant effect on the quality of financial statement, and the competence of human resources had a significant effect on the quality of financial statement.

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“…LAZISMU ialah singkatan dari "Lembaga Amil Zakat, Infaq, dan Shadaqah Muhammadiyah, yang merupakan lembaga zakat tingkat nasional yang berkhidmat dalam pemberdayaan masyarakat melalui pendayagunaan secara produktif dana zakat, infaq, dan shadaqah, wakaf dan dana kederrmawanan lainnya baik perseorangan, lembaga, perusahaan dan instansi lainnya" (LAZISMU). Menurut (Chairina & Wehartaty, 2019) zakat ialah kewajiban untuk mengeluarkan hartanya yang telah memenuhi persyaratan yang ditentukan oleh agama, untuk diberikan kepada orang-orang berhak menerima zakat yang termasuk ke dalam delapan golongan penerima zakat. Zakat juga tidak hanya bermanfaat untuk dirinya sendiri, zakat juga dapat dirasakan oleh orang lain.…”

Section: Pendahuluanunclassified

Sistem Informasi Akuntansi: Penerimaan Kas di Lembaga Zakat, Infaq, Shadaqah

Abidin

2022

JAS

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The purpose of this research was to find out the application of accounting information systems at zakat, infaq, shadaqah institutions in an effort to improve internal control of cash receipts at LAZISMU Sidoarjo. In this research, the main focus is the Technology Acceptance Model (TAM), which was introduced by Davis in 1989, which is an adaptation of the Theory of Reasoned Action (TRA) which is a theory to model user acceptance of technology. This research approach used a qualitative approach with primary data sources. Data collection was obtained from interviews, observations and documentation. data validity techniques with triangulation models. The results of the study stated that the application of accounting information systems in LAZISMU Sidoarjo Regency has used a central system, namely ZISKA software stands for (Zakat, Infaq, Sadaqah, and Humanity). The advantages of the system are more detailed. However, there are obstacles that occur such as network disruptions and to prevent the risk of data loss data backup is performed. To anticipate any recording errors on cash receipts, cross-checks and evaluation are conducted through meetings. The use of forms or documents has been numbered printed. Transparent financial statements to the public. Cash deposits to the bank are done every day and directly deposited on bank working days. There are some weaknesses in the internal control element.

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Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada BPKPD Kota Surabaya

Cited by 9 publications

References 3 publications

Influence of the Implementation and use of Information Systems Accounting for the Quality of Financial Reports Dompu Regional General Hospital

Influence of the Implementation and use of Information Systems Accounting for the Quality of Financial Reports Dompu Regional General Hospital

Studi Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pt. Mujur Timber Di Medan

Sistem Informasi Akuntansi: Penerimaan Kas di Lembaga Zakat, Infaq, Shadaqah

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