Pemanfaatan Teknologi Informasi, Kualitas Informasi dan Penerapan Sistem Informasi Akuntansi pada Kinerja Manajerial BPR Tabanan
Abstract
Information technology utilization and quality of information in the process of implementing an accounting information system can affect managerial performance. The phenomenon that often occurs is because the system owned by the People's Credit Bank (Bank Perkreditan Rakyat-BPR) in Tabanan has experienced a system failure when sending financial reports to the Financial Services Authority. The purpose of this study is to determine information technology utilization, information quality and application of accounting information systems on the managerial performance of BPR in Tabanan. Population and sample amounted to 23 companies with 46 observations selected using saturated sampling method. The data analysis technique used is multiple linear regression test. This study shows that information technology utilization, information quality and the application of accounting information systems have a positive effect on managerial performance.
Keywords: Information Technology Utilization; Information Quality; Application of Accounting Information Systems; Managerial Performance.
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References
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Hosain, S. M. (2019). The Impact of Accounting Information System on Organizational Performance: Evidence from Bangladeshi Small & Medium Enterprises. Journal of Asian Business Strategy, 9(2), 133–147. https://doi.org/10,18488/journal.1006.2019.92.133.147.
Sari, M., Basri, H., & Indriani, M. (2017). Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Aparatur Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pengelolaan Keuangan Pada Satuan Kerja Perangkat Kabupaten Pemerintah Daerah. Pascasarjana Universitas Syiah Kuala, 7(2), 67–73.
Shagari, S. L., Abdullah, A., & Saat, R. M. (2017). Accounting Information Systems Effectiveness: Evidence From The Nigerian Banking Sector. Interdisciplinary Journal of Information, Kno, 12(1), 309–335. https://doi.org/https://doi.org/10,28945/3891.
Susanto, A., & Meiryani. (2019). How business use information systems? International Journal of Scientific and Technology Research, 8(1), 145–147.
Trabulsi, R. U. (2018). The Impact of Accounting Information Systems on Organizational Performance : The Context of Saudi ’ s SMEs. International Review of Management and Marketing, 8(2), 69–73.
Wardhana, G. N., & Astuti, E. S. (2018). Pengaruh Kualitas Sistem, Kualitas Informasi Dan Kemudahan Pengisian Siam (Sistem Informasi Akademik Mahasiswa) Terhadap Kepuasan Mahasiswa Studi Dilakukan Pada Fakultas Ilmu Komputer Universitas Brawijaya Tahun Angkatan 2016 – 2017. Jurnal Administrasi Bisnis, 62(2), 158–165. http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/2686
Alnajjar, M. I. M. (2017). Impact of Accounting Information System on Organizational Performance: A Study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20–38. https://doi.org/10.21102/graf.2017.09.82.02.
Arisman, A., & Fuadah, L. (2017). Analysis of Factors Affect to Organizational Performance In Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 167. https://doi.org/10,29259/sijdeb.v1i2,167-180
Arisuniarti, D. M. (2016). Pengaruh Teknologi Informasi Dan Sistem Informasi Manajemen Terpadu Terhadap Kinerja Karyawan Di Lingkungan Universitas Warmadewa. Jurnal Public Inspiration, 18(1), 1, https://www.ejournal.warmadewa.ac.id/index.php/public inspiration/article/view/89.
Astika, I. P. A. E. P., & Wirasedana, I. (2020). the Effect of Information Technology , the Participation of Management , the Ability of Accounting Information Systems Users , Education and Training in Performance Management. American Journal of Humanities and Social Sciences Research (AJHSSR, 4(3), 177–183.
Bachmid, F. S. (2016). The Effect of Accounting Information System Quality on Accounting Information Quality. Research Journal of Finance and Accounting, 7(20), 26–31.
Sapitri, D. N. L. G., & Wiratmaja, I. D. N. (2019). Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi dan Motivasi Kerja Pada Kinerja Individu. E-Jurnal Akuntansi, 28(2), 1263. https://doi.org/10,24843/eja.2019.v28.i02,p18.
Dita, M. A., & Putra, I. W. (2016). Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Dengan Integritas Karyawan sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 5(1), 2302,
Fiqra, N., Ulfah, Y., & Setiawaty, A. (2016). Pengaruh Pemanfaatan Teknologi Informasi dan Pengendalian Intern Terhadap Kinerja Instansi. JIAM-Junral Ilmu Akuntansi Mulawarman, 1(1), 25–33.
Gębczyńska, A., & Brajer-Marczak, R. (2020). Review of Selected Performance Measurement Models Used in Public Administration. Administrative Sciences, 10(4), 99. https://doi.org/10,3390/admsci10040099.
Huang, K. Y., & Chuang, Y. R. (2016). A task–technology fit view of job search website impact on performance effects: An empirical analysis from Taiwan. Cogent Business and Management, 3(1), 1, https://doi.org/10,1080/23311975.2016.1253943.
Kanakriyah, R. (2016). The Effect Of Using Accounting Information Systems On The Quality Of Accounting Information According To Users Perspective In Jordan. European Journal of Accounting, Auditing and Finance Research, 4(11), 58–75.
Kasandra, N. ., & Juliarsa, G. (2016). Pengaruh Kualitas Penerapan SIA, Pemanfaatan dan Kepercayaan Teknologi Informasi Pada Kinerja Karyawan. E-Jurnal Akuntansi Universitas Udayana, 14(1), 539–547.
Kim, G., Richardson, V. J., & Watson, M. W. (2018). IT Does Matter: The Folly of Ignoring IT Material Weaknesses. Accounting Horizons, 32(2), 37–55. https://doi.org/https://doi.org/10,2308/acch-52031.
Krisnawati, N. P. A., & Suartana, I. W. (2017). Pengaruh Kompetensi Karyawan, Motivasi Kerja, Komitmen Organisasi, Kemampuan Teknik Personal Terhadap Kinerja Sistem Informasi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 21(3), 2539–2566.
Maharani, P. P. G., & Damayanthi, I. G. A. E. (2020). The Effect of Accounting Information Systems and Internal Control of Employee Performance with Organizational Culture as A Mediation Variable. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(1), 233–241.
Maisur, & Umar, N. (2019). Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja manajerial (Study Kasus Pada Usaha Kecil Dan Menengah (UKM) di Kabupaten Pidie). JRR, I(I), 29–37.
Meiryani, & Lusianah. (2018). The influence of business process on accounting information system quality. Pertanika Journal of Social Sciences and Humanities, 26(August), 209–218.
Muzakki, M. H., Susilo, H., & Yuniarto, S. R. (2016). Pengaruh Penggunaan Teknologi Informasi Terhadap Kinerja Karyawan (Studi Pada Karyawan PT. TELKOM Pusat Divisi Regional V Surabaya). Jurnal Administrasi Bisnis (JAB), Vol. 39 No. 2, 39(2), 169–175.
Hosain, S. M. (2019). The Impact of Accounting Information System on Organizational Performance: Evidence from Bangladeshi Small & Medium Enterprises. Journal of Asian Business Strategy, 9(2), 133–147. https://doi.org/10,18488/journal.1006.2019.92.133.147.
Sari, M., Basri, H., & Indriani, M. (2017). Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Aparatur Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pengelolaan Keuangan Pada Satuan Kerja Perangkat Kabupaten Pemerintah Daerah. Pascasarjana Universitas Syiah Kuala, 7(2), 67–73.
Shagari, S. L., Abdullah, A., & Saat, R. M. (2017). Accounting Information Systems Effectiveness: Evidence From The Nigerian Banking Sector. Interdisciplinary Journal of Information, Kno, 12(1), 309–335. https://doi.org/https://doi.org/10,28945/3891.
Susanto, A., & Meiryani. (2019). How business use information systems? International Journal of Scientific and Technology Research, 8(1), 145–147.
Trabulsi, R. U. (2018). The Impact of Accounting Information Systems on Organizational Performance : The Context of Saudi ’ s SMEs. International Review of Management and Marketing, 8(2), 69–73.
Wardhana, G. N., & Astuti, E. S. (2018). Pengaruh Kualitas Sistem, Kualitas Informasi Dan Kemudahan Pengisian Siam (Sistem Informasi Akademik Mahasiswa) Terhadap Kepuasan Mahasiswa Studi Dilakukan Pada Fakultas Ilmu Komputer Universitas Brawijaya Tahun Angkatan 2016 – 2017. Jurnal Administrasi Bisnis, 62(2), 158–165. http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/2686
Published
2022-04-26
How to Cite
THERISYANTARI, Ni Kadek Rini; SUARYANA, I Gusti Ngurah Agung.
Pemanfaatan Teknologi Informasi, Kualitas Informasi dan Penerapan Sistem Informasi Akuntansi pada Kinerja Manajerial BPR Tabanan.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 4, p. 889-900, apr. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/69916>. Date accessed: 24 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i04.p05.
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