Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN

Authors

  • Lilis Puspitawati Program Studi Akuntansi FEB, Universitas Komputer Indonesia
  • Popy Gurning Program Studi Akuntansi FEB, Universitas Komputer Indonesia
  • Nanang Suryana Program Studi Prodi Teknik Industri, Fakultas Rekayasa Industri, Telkom University

DOI:

https://doi.org/10.24912/je.v26i3.802
Keywords: Organizational Culture, Organizational Structure, Quality of Accounting Information Systems.

Abstract

The quality of the financial application is highly dependent on the organizational environment in which the information system is used. This concept is in line with the facts found in the field that until now the quality of accounting information system applications used by various companies is still relatively low because they often experience errors and are not well integrated which have an impact on the low quality of accounting information. This study aims to determine whether organizational environmental factors in this case represented by organizational structure and culture still have an influence on the quality of accounting information systems. This research uses the descriptive verification method. The sample size in this study was 30 employees of operational units who use accounting information system applications at state-owned banks with branch offices in Bandung, this study uses primary data collected by distributing questionnaires. Statistical testing used is PLS-SEM and hypothesis testing using PLS 3.0 smart software. The results of this study indicate that there is consistency with the results of previous studies that the increasing implementation of organizational culture has an impact on increasing the quality of accounting information systems, and the more effective organizational structure has an impact on the quality of accounting information systems.


Author Biographies

Lilis Puspitawati, Program Studi Akuntansi FEB, Universitas Komputer Indonesia

lilis.puspitawati@email.unikom.ac.id

Popy Gurning, Program Studi Akuntansi FEB, Universitas Komputer Indonesia

popygurning@mahasiswa.unikom.ac.id

Nanang Suryana, Program Studi Prodi Teknik Industri, Fakultas Rekayasa Industri, Telkom University

nanang-suryana@yahoo.com

References

Ahmad Susanto. (2013). Teori Belajar dan Pembelajaran di Sekolah Dasar. Jakarta: Kencana Prenadamedia Group.

Anastiasia Diana dan Lilis Setiawati. (2011). Sistem Informasi Akuntansi, Perancangan, Prosedur dan Penerapan. Edisi 1. Yogyakarta: Andi Yogyakarta.

Anggadini, Sri Dewi. (2018). The influence of the organizational structure and of the top management supports on the accounting information system and its implication on the accounting information quality.

Arlis Dewi Kuraesin. (2016). Influence Organizational Structure on the Quality of Accounting Information Systems. Research Journal of Finance and Accounting. (Vol. VII, No. 2, 225- 234).

Azhar Susanto. (2013). Sistem Informasi Akuntansi. Bandung: Lingga Jaya.

Bodnar, George H, and Hopwood, William S. (2014). Accounting Information System. 11th Edition. Boston: Pearson Education. ‎.

Bodnar, George H, and William S. Hopwood. (2010). Accounting Information System. 10th Edition. Boston: Pearson Education.

Campbell, David and Tom Craig. (2005). Organisations and the Business Environment, Second Edition 2nd Edition. Butterworth-Heinemann. United Kingdom.

Colquitt, Jason. A. (2015). Organizational Behavior. McGraw-Hill Education, United States Of America.

Daft, Richard L. (2010). Organization Theory and Design: Tenth Edition. South-Western: Cengage Learning.

De. Lone, William H and Ephraim R. McLean. (1992). Information System Success: The Quest for The Dependent Variable. Information System Research. 3 (1) (March). Pp.60-94.

De.Lone, William H and. (2003). Information Systems Success: TheQuest for the Dependent Variable. Information System Research The Institute of Mangement Science. Page. 15.

Deghanzade, Hamed; M.Ali Moradi and Mahvasan Ragibhi. (2011). A Survey Of Human Factors Impact on The effectiveness of AIS. 2011. International Journal Of Bussiness Administration. Vol 2. No.4.

Inta Setya Budi. (2015). Influence of Organizational Culture and Structure on Quality of Accounting Information System. International Journal of Scientific & Technology Reasearch. (Vol. IV, 257-267).

Joseph F. Hair. (2014). Multivariate Data Analysis, New International Edition. New. Jersey: Pearson.

Kendall, K.E. dan Kendall, J.E. (2011). Systems Analysis and Design. 8th Edition. New Jersey: Pearson Education.

Khamis, Amran. (2018). Effect of the Organizational Culture and Structure on the Effectiveness of Accounting Information Systems. RESEARCH REVIEW International Journal of Multidisciplinary. Vol.03, No. 9. Pp. 209-302.

Kreitner Robert dan Angelo Kinicki. (2003). Perilaku Organisasi: Organizational Behavior. Jakarta: Salemba Empat.

Krismiaji. (2015). Sistem Informasi Akuntansi. Edisi 4. Yogyakarta: UPP STIM.

Laudon, K.C. and Laudon, J. P. (2012). Management Information System Managing in the Digital Firm, 12th Edition. London: Pearson Education.

Laudon, K.C. and Traver, C, G. (2017). E-Comerse 2016 Business, technology, society, 12th Edition. England: Britis Library Cataloguint-in.

Lilis Puspitawati dan Melina Wisdayanti. (2020). Kesuksesan Sistem Informasi Akuntansi yang Dipengaruhi oleh Optimalisasi Dukungan Manajemen Puncak serta Efektifitas Struktur Organisasi. Jurnal Riset Akuntansi Dan Keuangan, Vol. 8, No.3, Pp. 531-540.

Lilis Puspitawati, dan Sri Dewi Anggadini. (2011). Sistem Informasi Akuntansi. Yogyakarta: Graha Ilmu.

Lilis Puspitawati, Novi Indriani Siti Nurshalihat. (2020). Prediction Modal Kualitas Aplikasi Sistem

Lilis Puspitawati, Siti Kurnia R, dan Sri Dewi A. (2014). Analisis Budaya Organisasi pada Pengembangan Sistem Informasi di UNIKOM. Bidang Ekonomi, Majalah Ilmiah UNIKOM. (Vol. 12, No. 2, 203-210).

Lilis Puspitawati. (2021). Sistem Informasi Akuntansi: Kualitas dan Faktor lingkungan Organisasi yang mempengaruhi. edisi pertama. Rekayasa Sains. Bandung.

Lilis Puspitawati. (2021). Strategic Information Moderated By Effectiveness Management Accounting Information Systems: Business Strategy Approach. Jurnal Akuntansi Universitas Tarumanagara. Vol.25, No.1, Juni 2021.

Luthans, Fred. (2008). Organizztional Behavior. McGraw-Hill Companies, Inc.New York.

Mardi. (2016). Sistem Informasi Akuntansi. Bogor: Ghalia Indonesia.

Marshall B. Romney, dan Paul J. Steinbart. (2016) Sistem Informasi Akuntansi. Terjemahan Kikin Sakinah Mursafira dan Novita Puspa Sari. Jakarta: Salemba Empat.

Post, G. V and Anderson, D. L. (2003). Management Information Systems Solving Business Problems with Information Technology, Third Edition. Singapore: McGraw-Hill.

Rapina, Rapina. (2019). The Influence of Leadership and Organizational Structure on The Quality of Accounting Information System.Accounting and Finance Review. Vol. 3, No. 3. Pp. 58 – 63.

Rima Rachmawati. (2016). Struktur Organisasi, Pengendalian Intern Terhadap Kualitas Sistem Informasi Akuntansi Manajemen. MIX: Jurnal Ilmiah Manajemen. (Vol. VI, No. 1, 70-82).

Roni Andesto and A Susanto. (2018). The effect of organizational structure on quality of management accounting information systems (Survey on Indonesia State-Owned Enterprise. Journal of Engineering and Applied Sciences. Vol. 13, No. 1. Pp.2062-2067.

Sacer, Ivana Mamic; Katarina Zager, Boris Tusek. (2006). Accounting Information System’s Quality as The Ground for Quality Business Reporting. IADIS International Conference e-Commerce.

Stair, Ralph M and George Reynold. (2012). Fundamental of Information Systems.Sixth edition.USA: Cengage Learning.

Stephen P. Robbins, dan Mary Coulter. (2016). Management. 13th Edition. London: Pearson Education.

Stephen P. Robbins, dan Timothy A. Judge. (2015). Organizational Behavior. 16th edition. United State America: Pearson.

Stephen P. Robbins. Timothy A. Judge. (2018). Essentials of Organizational Behavior. Fourteenth Edition. UK: Pearson Education. Pg.296).

Sutrisno, Edy. (2015). Budaya Organisasi. Jakarta: Prenada Media.

Turban, E., dan Volonino, L. (2011). Information Technology for Management. Eight Edition. Unite States: Jhon Willey and Sons. Inc

Zahirul Haque. (2004). Strategic Management Accounting: Concept, Processes and Issues. Second Edition. USA: Spiro Press.

Downloads

PlumX Metrics

Published

2021-11-30

How to Cite

Lilis Puspitawati, Popy Gurning, & Nanang Suryana. (2021). Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN. Jurnal Ekonomi, 26(3), 465–479. https://doi.org/10.24912/je.v26i3.802