The Implementation of Good Corporate Governance: Required Quality of
                        Management Accounting Information System? (Empirical Evidence on Sharia
                        Banking Institutions in Bandung City, Indonesia)

Lestari, Rini; Sofianty, Diamonalisa; Sukarmanto, Edi; Nurleli,

doi:10.18502/kss.v3i10.3400

Cited by 4 publications

(6 citation statements)

References 1 publication

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“…Due to transparency starts from reports that are produced in a timely manner, and timely information is one of the factors formed by QMAIS. The study results are supported by several studies that have been done by previous researchers namely Lestari, Sofianty, Sukarmanto and Nurleli [3] and Sari [29] that show that implementing GCG principles requires QMAIS.…”

Section: The Effect Of the Qmais On Gcg Implementationsupporting

confidence: 86%

“…Thus, the principle of transparency in GCG whenever it is needed can be realized. The more implementation of GCG principles, the higher QMAIS is needed [3]. When transparency can be realized, managers are able to implement the next principle of accountability and responsibility through information.…”

Section: The Effect Of the Qmais On Gcg Implementationmentioning

confidence: 99%

“…But in reality, many cases have occurred in sharia banking institutions related to weak GCG implementation such as the case of fictitious financing distribution of IDR 1.1 trillion, at PT Bank Syariah Mandiri (Persero) Tbk [2]. One of the reasons is the low QMAIS [3]. The quality of SIAM is a collection of integrated system components and work together to produce information that is useful to help management in making decisions [4].…”

Section: Introductionmentioning

confidence: 99%

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Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation

Lestari¹,

Sofianty²,

Kuntorini³

2020

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019)

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Poor implementation of Good Corporate Governance (GCG) in sharia banking institutions resulted in many obstacles, such as the low Quality of the Management Accounting Information System (QMAIS) at the institution. Weak human resources, poor organizational culture and the absence of external environment cause the low QMAIS which makes managers unable to carry out their functions properly. This study aims to empirically prove that manager competence, organizational culture and external environmental uncertainty are the factors that influence QMAIS and have an impact on GCG implementation in sharia banking institutions in Bandung city. Survey and verification with data collection methods: 1) distributing questionnaires, 2) in-depth interviews and 3) documentation are used as the research method. There are 15 banks as a total sample in the target population of 42 Sharia Banking Institutions in Bandung. The sampling technique of this study is a non-probability sampling technique with convenience sampling. Furthermore, the research hypothesis was tested using the SEM-PLS statistical technique. The study results showed that manager's competence and organizational culture did not have influence on QMAIS. On the contrary, the uncertainty of the external environment had a positive and significant influence on QMAIS. Thus, QMAIS had a positive and significant influence on GCG implementation. Keywords: manager competence, organizational culture, uncertainty of the external environment, QMAIS, GCG implementationSubsequent study shows that uncertainty of the external environment influences the QMAIS, as Erserim stated that the external environment influences the QMAIS [13], Hertati stated that uncertainty of the external environment influences

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Section: The Effect Of the Qmais On Gcg Implementationsupporting

confidence: 86%

Section: The Effect Of the Qmais On Gcg Implementationmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation

Lestari¹,

Sofianty²,

Kuntorini³

2020

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019)

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“…In the present times, the monetary crisis has led into a multiple-faceted crisis that involves the economy and thrown many companies into bankruptcy owing to weak corporate governance implementation (Lestari et al, 2018). Thus, every companies faces internal and external risks, with business risk covering the ability of the company to survive in the market in light of financial situation, reputation and overall product/service quality (Tularam & Attili, 2012), and this urges companies to conduct a risk assessment.…”

Section: Background Of the Studymentioning

confidence: 99%

The Mediating Role of Corporate Governance on the Relationship between Accounting Information System and Risk Management: The Case of the Jordanian Industrial Shareholding Companies

Ahmad

2022

jabminternational

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the primary aim of this study is to examine the mediating effect of corporate governance on the relationship between accounting information system (AIS) and risk management. The population of the study comprised of the entire Jordanian Industrial Shareholding Companies numbering 54. The study objectives were achieved by developing a questionnaire and distributing copies to the employees of the companies accounting departments. Data gathered was analyzed using SPSS 25.0 tool to test the relationships between AIS, corporate governance and risk management. Based on the findings, corporate governance fully mediated the relationship between AIS and risk management in the context of the Jordanian Industrial Shareholding Companies.

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“…This reflects the weak implementation of the responsibility principle of GCG in sharia banking institutions. The weak application of good corporate governance (GCG) principles in Sharia Commercial Banks can be caused by the poor quality of the management accounting information system (SIAM) (Lestari, Sofianty, Sukarmanto & Nurleli, 2018). The lack of good quality of SIAM in several sharia commercial banks because there are still many complaints from customers as the users of information systems related to customer service information systems (Galileoni & Lestari, 2017).…”

Section: Introductionmentioning

confidence: 99%

Analysis of Quality of Management Accounting Information System to Improve the Implementation of Good Corporate Governance Principles (Case of Sharia Commercial Banks in Bandung City)

2020

RJFA

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The main causes of bank failures include: poor bank management, too risky to take risks, and a lack of supervision which is conducted on fraud and embezzlement of funds. One way to overcome this is to improve the quality of management accounting information system (KSIAM) and the application of Good Corporate Governance (GCG) principles in banking institutions, one of which is sharia commercial banks. But in reality, there are still Sharia commercial banks that have poor KSIAM, which is characterized by there are still many complaints from users of the banking service information system, as well as the weak implementation of GCG principles as it is indicated by many cases of deviations in the form of fictitious customer financing facilities. This study aims to explain KSIAM and the application of GCG principles and to analyze KSIAM in improving the application of GCG principles in Sharia commercial banks in Bandung city. The research method is a case study and analytical descriptive with quantitative approach. Data collection techniques were carried out by distributing questionnaires and interviews. The study results showed that KSIAM at Sharia Commercial Banks in Bandung city is included in good categories. The GCG implementation in Sharia Commercial Banks in Bandung city is included in the very good category. Furthermore based on a descriptive analysis of the study results, it showed that KSIAM is able to improve the application of GCG principles in Sharia Commercial Banks in Bandung city.

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The Implementation of Good Corporate Governance: Required Quality of Management Accounting Information System? (Empirical Evidence on Sharia Banking Institutions in Bandung City, Indonesia)

Abstract: .

Cited by 4 publications

References 1 publication

Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation

Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation

The Mediating Role of Corporate Governance on the Relationship between Accounting Information System and Risk Management: The Case of the Jordanian Industrial Shareholding Companies

Analysis of Quality of Management Accounting Information System to Improve the Implementation of Good Corporate Governance Principles (Case of Sharia Commercial Banks in Bandung City)

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