Email this article 
Hide
Show all
Accounting Information System: User Participation and Organizational Commitment
Abstract
User participation and organizational commitment are important things that can improve the performance of accounting information systems. This study aims to determine the effect of user participation and organizational commitment on the performance of accounting information systems. This study uses a quantitative approach with descriptive and verification analysis methods. The research was conducted by distributing questionnaires to employees of the accounting and systems division at Medco Energi Company with 45 respondents. The results of this study indicate that user participation and organizational commitment have a positive effect on the performance of accounting information systems. This research provides important information that no matter how well an accounting information system is implemented, it will not succeed without the support of user participation and organizational commitment.
DOI: https://doi.org/10.26905/afr.v4i2.6001
Keywords
Full Text:
PDFReferences
Alawaqleh, Q. A. (2021). The Effect of Internal Control on Employee Performance of Small and Medium-Sized Enterprises in Jordan: The Role of Accounting Information System. Journal of Asian Finance, Economics and Business, 8(3), 855–863. https://doi.org/10.13106/jafeb.2021.vol8.no3.0855
Anwar, A. (2012). Effect of Organizational Com-mitment and Knowledge of Managers on The Successful Implementation of Accounting In-formation System and Its Impact on The Company's Financial Performance (Survey on SOEs in Indonesia). National Seminar on Accounting., 15(2012), 1–36.
Artanaya, P. Y., & Yadnyana, I. K. (2016). Pengaruh Partisipasi Pemakai Terhadap Kinerja Sistem Informasi Akuntansi Dengan Kemampuan Pemakai Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 15(2), 1482–1508.
Aviana, P. M. S. (2012). Penerapan Pengendalian Internal Dalam Sistem Informasi Akuntansi Berbasis Komputer. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 8.
Azhar, S. (2013). Sistem Informasi Akuntansi. Ban-dung: Lingga Jaya
Begum, H., Bhuiyan, F., Ferdous Alam, A. S. A., Awang, A. H., Masud, M. M., & Akhtar, R. (2020). Cost reduction and productivity improvement through HRIS. International Journal of Innovation and Sustainable Development, 14(2), 185–198. https://doi.org/10.1504/IJISD.2020.106235
Blankson, C. (2007). Testing a newly developed typology of positioning strategies in South Africa. Journal of African Business, 8(1), 67–97. https://doi.org/10.1300/J156v08n01_05
Damanik, Y. A., & Fardinal, F. (2021). The Influence of Organizational Culture , Organizational Structure and Top Management Commitments on the Implementation of Accounting Information Systems and Their Impact on the Quality of Accounting Information (Empirical Study at PT Pegadaian Persero W. Saudi Journal of Economics and Finance, 9414, 321–329. https://doi.org/10.36348/sjef.2021.v05i08.001
Erlina, Tarigan, Z. A., & Muda, I. (2017). Antecedents of budget quality empirical evidence from provincial government in Indonesia. International Journal of Economic Research, 14(12), 301–312.
Hertati, L., & Safkaur, O. (2019). Impact of Business Strategy on the Management Accounting: The Case of the Production of State-Owned Enterprises in Indonesia, South Sumatra. Journal of Asian Business Strategy, 9(1), 29–39. https://doi.org/10.18488/journal.1006.2019.91.29.39
Khajeheian, D., & Ebrahimi, P. (2021). Media branding and value co-creation: Effect of user participation in social media of newsmedia on attitudinal and behavioural loyalty. European Journal of International Management, 16(3), 499–528. https://doi.org/10.1504/EJIM.2021.117524
Kwarteng, A., & Aveh, F. (2018). Empirical examination of organizational culture on accounting information system and corporate performance: Evidence from a developing country perspective. Meditari Accountancy Research, 26(4), 675–698. https://doi.org/10.1108/MEDAR-01-2018-0264
Larsen, K. R. T. (2003). A Taxonomy of Antecedents of Information Systems Success: Variable Analysis Studies. Journal of Management Information Systems, 20(2), 169–246. https://doi.org/10.1080/07421222.2003.11045768
Lingga, I. S. (2021). Analysis of organizational commitment in determining the success of Accounting Information Systems (AIS) in the banking sector. The Indonesian Accounting Review, 11(1), 9. https://doi.org/10.14414/tiar.v11i1.1930
Maharsi, S. (2000). Pengaruh Perkembangan Teknologi Informasi Terhadap Bidang Akuntansi Manajemen. Jurnal Akuntansi Dan Keuangan, 2(2), 127–137. https://doi.org/10.9744/jak.2.2.pp.127-137
Meiryani, Handoko, B. L., Sabrina, S., & Hendra, E. (2018). The influence of leadership styles on accounting information systems quality and its impact on information quality survey on state-owned enterprises. International Conference on Communication Technology Proceedings, ICCT, 2017-October, 1989–1993. https://doi.org/10.1109/ICCT.2017.8359977
Napitupulu, I. H. (2018). Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia. Global Business Review, 19(3), 556–571. https://doi.org/10.1177/0972150917713842
Nwokeji, E. (2012). Repositioning Accounting Information System Through Effective Data Quality Management: A Framework For Reducing Costs And Improving Performance. NTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH, 1(10), 86–94.
Okpara, J. O. (2007). The Effect of Culture on Job Satisfaction and Organizational Commitment. Journal of African Business, 8(1), 113–130. https://doi.org/10.1300/J156v08n01_05
Patil, S. P., & Neve, J. R. (2018). Productivity Improvement of Software Development Process Through Scrumban: A Practitioner’s Approach. 2018 International Conference On Advances in Communication and Computing Technology, ICACCT 2018, 314–318. https://doi.org/10.1109/ICACCT.2018.8529405
Razzaq, S., Shujahat, M., Hussain, S., Nawaz, F., Wang, M., Ali, M., & Tehseen, S. (2019). Knowledge management, organizational commitment and knowledge-worker per-formance. Business process management journal. 25(5), 923–947.
Sappri, M. M., Baharudin, A. S., & Raman, S. (2016). The moderating effect of user involvement and self-readiness and factors that influence information system net benefits among malaysian public sector employees. International Journal of Applied Engineering Research, 11(18), 9659–9673.
Setyaningsih, S. D., Mulyani, S., Akbar, B., & Farida, I. (2021). Quality and efficiency of accounting information systems. Utopía y Praxis Latinoamericana, 26(2), 323–337.
Spears, J. L., & Barki, H. (2010). User Participation in Information System Security Risk Management. MIS Quarterly: Management Information Systems, 34(3), 503–522.
Teru, S. P., Idoku, I., & Ndeyati, J. T. (2017). A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance. Indian Journal of Finance and Banking, 1(2), 52–59. https://doi.org/10.46281/ijfb.v1i2.89
Tortorella, G., Silva, G., Campos, L. M. S., Pizzeta, C., Latosinski, A., & Soares, A. (2017). Productivity improvement in solid waste recycling centres through lean implementation aided by multi-criteria decision analysis. Benchmarking: An International Journal.
Utama, A. . G. S. (2020). The implementation of e-government in indonesia. International Journal of Research in Business and Social Science (2147- 4478), 9(7), 190–196. https://doi.org/10.20525/ijrbs.v9i7.929
Vucetic, J. (2008). Becoming a Succesful Techpreneur. Indiana: Xilbris Corporation
Witaliza, W., Kirmizi, K., & Agusti, R. (2015). Pengaruh Komitmen Organisasi dan Pengetahuan Manajer Terhadap Keberhasilan Penerapan Sistem Informasi Akuntansi. Jurnal Akuntansi, 3(2), 196–211.
DOI: https://doi.org/10.26905/afr.v4i2.6001
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
AFRE (Accounting and Financial Review) Postgraduate - University of Merdeka Malang Postgraduate Building, Terusan Dieng Street 62-64 | Other Link | Follow Us | |||||
| Site Home Journal Unmer Malang Postgraduate LPPM Library Repository |
|
AFRE (Accounting and Financial Review) |
