Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Badan Perencanaan Pembangunan Daerah Provinsi Sumatra Utara

https://doi.org/10.35912/sakman.v4i1.3259
Published: Aug 15, 2024

Abstract:

Purpose: This study aims to assess the impact of department head support, user participation in information systems, and the performance of accounting information systems in Bappeda North Sumatra Province. By evaluating these factors, the research seeks to identify key determinants that enhance or impede the effectiveness of information systems within the context of a regional development planning agency.

Methodology: A quantitative research approach was adopted, utilizing numerical calculations and statistical analysis conducted with SPSS 24 software. Primary data was collected through structured surveys distributed to relevant personnel within Bappeda North Sumatra Province.

Results: The analysis revealed that user participation in information systems significantly impacts system performance, highlighting the crucial role of user engagement in the successful implementation and operation of accounting information systems. Conversely, the study found no significant correlation between department head support and the performance of information systems, suggesting that managerial support alone may not be sufficient to enhance system performance without active user involvement.

Limitations: The study is confined to Bappeda North Sumatra Province, which may limit the generalizability of the findings to other regions or organizations.

Contribution: This research contributes to the understanding of factors influencing information system performance in regional development planning agencies. It provides valuable insights into the importance of user participation in the effectiveness of accounting information systems, particularly within the context of North Sumatra's provincial government. The findings underscore the need for fostering user engagement and suggest that while managerial support is important, it must be complemented by active user participation to achieve optimal system performance.

Keywords:
1. Accounting Information System
2. Bappeda
3. North Sumatra
Authors:
1 . Salsabila Dwi Ananda
2 . Arnida Wahyuni Lubis
3 . Hotbin Hasugian
View PDF
How to Cite
Ananda, S. D., Lubis , A. W. ., & Hasugian, H. . (2024). Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Badan Perencanaan Pembangunan Daerah Provinsi Sumatra Utara . Studi Akuntansi, Keuangan, Dan Manajemen, 4(1), 161–168. https://doi.org/10.35912/sakman.v4i1.3259
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 4 No. 1 (2024): Juli
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

    Alzoubi, A. (2020). The Effect of Accounting Information Systems on Organizational Performance in Jordanian Industrial SMEs: The Mediating Role of Knowledge Management. International Journal of Business and Social Science, 11(2).

    Dewi, N. M. A. W., D, W. R., & Jayanti, L. P. . S. E. (2020). Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat (BPR)DPK Perbarindo Bali Timur. Jurnal Riset Akuntansi Warmadewa, 1(1).

    Fadli, M. R. (2021). Memahami Desain Metode Penelitian Kualitatif. HUMANIKA, 21(1), 33–54. https://doi.org/10.21831/hum.v21i1.38075

    Grande, E. U., Estébanez, R. P., & Colomina, C. M. (2019). The Effect of Accounting Information Systems on Organizational Performance in Jordanian Industrial SMEs: The Mediating Role of Knowledge Management. International Journal of Business and Social Science, 19(71).

    Ifani, A., Yuliansyah, Y., Septiyanti, R., & Andi, K. A. (2023). Analisis Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi. Goodwood Akuntansi Dan Auditing Reviu, 1(2), 131–141. https://doi.org/10.35912/gaar.v1i2.2061

    Juliyanti, W. (2022). Studi Deskriptif: Determinan Teknologi, Informasi dan Komunikasi dalam Pengungkapan LKPD di Indonesia. Studi Akuntansi, Keuangan, Dan Manajemen, 2(2), 121–134. https://doi.org/10.35912/sakman.v2i2.1670

    Ndruru, F. (2023). Analisis Faktor- Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada PT. Medan Metropolitan Monorel. Jurnal Akuntansi Audit Dan Perpajakan Indonesia (JAAPI), 4(1). https://doi.org/https://doi.org/10.32696/jaapi.v4i1.2480

    Ofoegbu, G. N., & Joseph, N. (2019). Implementation of Accounting Information Systems in Public Sector: A Tool for Transparency and Accountability. Journal of Accounting and Taxation, 11(6). https://doi.org/10.5897/JAT2019.0342

    Purwantiningsih, A., & Anggaeni, D. (2021). Analisis Pengaruh Corporate Governance dan Kualitas Audit terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017. Studi Akuntansi, Keuangan, Dan Manajemen, 1(1), 33–43. https://doi.org/10.35912/sakman.v1i1.399

    Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2020). Accounting Information System. London: Pearson Education.

    Ruchiatna, G., Puspa Midiastuty, P., & Suranta, E. (2020). Pengaruh karakteristik komite audit terhadap fraudulent financial reporting. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(4), 255–264. https://doi.org/10.35912/jakman.v1i4.52

    Siswantoro, S. (2020). Pengaruh Faktor Tekanan dan Ukuran Perusahaan terhadap Kecurangan Laporan Keuangan. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(4), 287–300. https://doi.org/10.35912/jakman.v1i4.76

    Su, S., Baird, K., & Schoch, H. (2020). The Impact of Management Accounting Systems on Firm Performance: Evidence from China. International Journal of Accounting Information Systems, 37(100). https://doi.org/10.1016/j.accinf.2019.100120

  1. Alzoubi, A. (2020). The Effect of Accounting Information Systems on Organizational Performance in Jordanian Industrial SMEs: The Mediating Role of Knowledge Management. International Journal of Business and Social Science, 11(2).
  2. Dewi, N. M. A. W., D, W. R., & Jayanti, L. P. . S. E. (2020). Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat (BPR)DPK Perbarindo Bali Timur. Jurnal Riset Akuntansi Warmadewa, 1(1).
  3. Fadli, M. R. (2021). Memahami Desain Metode Penelitian Kualitatif. HUMANIKA, 21(1), 33–54. https://doi.org/10.21831/hum.v21i1.38075
  4. Grande, E. U., Estébanez, R. P., & Colomina, C. M. (2019). The Effect of Accounting Information Systems on Organizational Performance in Jordanian Industrial SMEs: The Mediating Role of Knowledge Management. International Journal of Business and Social Science, 19(71).
  5. Ifani, A., Yuliansyah, Y., Septiyanti, R., & Andi, K. A. (2023). Analisis Faktor-Faktor yang Mempengaruhi Konservatisme Akuntansi. Goodwood Akuntansi Dan Auditing Reviu, 1(2), 131–141. https://doi.org/10.35912/gaar.v1i2.2061
  6. Juliyanti, W. (2022). Studi Deskriptif: Determinan Teknologi, Informasi dan Komunikasi dalam Pengungkapan LKPD di Indonesia. Studi Akuntansi, Keuangan, Dan Manajemen, 2(2), 121–134. https://doi.org/10.35912/sakman.v2i2.1670
  7. Ndruru, F. (2023). Analisis Faktor- Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada PT. Medan Metropolitan Monorel. Jurnal Akuntansi Audit Dan Perpajakan Indonesia (JAAPI), 4(1). https://doi.org/https://doi.org/10.32696/jaapi.v4i1.2480
  8. Ofoegbu, G. N., & Joseph, N. (2019). Implementation of Accounting Information Systems in Public Sector: A Tool for Transparency and Accountability. Journal of Accounting and Taxation, 11(6). https://doi.org/10.5897/JAT2019.0342
  9. Purwantiningsih, A., & Anggaeni, D. (2021). Analisis Pengaruh Corporate Governance dan Kualitas Audit terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017. Studi Akuntansi, Keuangan, Dan Manajemen, 1(1), 33–43. https://doi.org/10.35912/sakman.v1i1.399
  10. Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2020). Accounting Information System. London: Pearson Education.
  11. Ruchiatna, G., Puspa Midiastuty, P., & Suranta, E. (2020). Pengaruh karakteristik komite audit terhadap fraudulent financial reporting. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(4), 255–264. https://doi.org/10.35912/jakman.v1i4.52
  12. Siswantoro, S. (2020). Pengaruh Faktor Tekanan dan Ukuran Perusahaan terhadap Kecurangan Laporan Keuangan. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(4), 287–300. https://doi.org/10.35912/jakman.v1i4.76
  13. Su, S., Baird, K., & Schoch, H. (2020). The Impact of Management Accounting Systems on Firm Performance: Evidence from China. International Journal of Accounting Information Systems, 37(100). https://doi.org/10.1016/j.accinf.2019.100120