EFFECTIVENESS AIS ON USER SATISFACTION, REAL TIME REPORTING TO THE ORGANIZATIONAL IMPACT

Authors

  • Meita Candra Devi University of Winaya Mukti, Bandung
  • Kartika Pratiwi Putri University of Winaya Mukti, Bandung
  • Dodi Tisna Amijaya University of Winaya Mukti, Bandung
  • Hendri Maulana University of Winaya Mukti, Bandung

DOI:

https://doi.org/10.38035/dijefa.v1i2.265

Keywords:

SIA, User Satisfaction, Real Time Reporting, Organizational Impact

Abstract

Accounting Information System (AIS) is an important factor in increasing employee satisfaction and reporting company performance in real time. Research to find out the effectiveness of the adoption of AIS for user satisfaction and real-time reporting and to see the impact of the organization is done by the survey method. The number of respondent's National Private Commercial Banks was 45 from 65 population. Data collection was carried out by distributing questionnaires, and then analyzed using PLS (Partial Least Square). The results show that as partially the effectiveness applying AIS has a positive effect on user satisfaction of 28,353, real-time reporting and organizational impact. Partial user satisfaction and real-time reporting also have a positive effect on organizational impact. Simultaneously the effectiveness of implementing an AIS, user satisfaction and real time reporting also have a positive effect on the organization's impact. This finding reveals that AIS could increase the organization impact.

References

Ahmad, T. (2011). Impact of Information Technology on Banking Accounting System "A Case Study of State Bank of India (Rajasthan)". International Journal of Business and Social Science, Vol. 2 No. 17 , 150-157.
Alrabei, M. A. (2014). The Impact of Accounting Information System on The Islamic Banking of Jordan: An Empirical Study. European Scientific Journal 10(4), ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431 , 184-198.
Azmi Nias, M. A., & Abdul Ghani, S. A. (2013). Accounting Information Systems User’s Satisfaction Among Accounts Preparer. International Journal of Undergraduates Studies, 2(3), ISSN: 2289-4242, 1-3.
Bodnar, H., & Hopwood, S. (2010). Accounting Information System, Tenth Edition. New Jersey: Pearson Education,Inc .
Brown, M. (2003). Real-Time Reporting Hones Competitive Edge. Fleet Equipment 29.11 .
DeLone, H., & McLean, R. (1992). Information Systems Success: The Quest for the Dependent Variable. Information System Research, 3:1, 60-95.
Delone, H., & McLean, R. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information System, Vol. 19. No. 4,, 9—30.
Delone, H., & McLean, R. (2004). Measuring e-Commerce Success:Applying the DeLone & McLean Information Systems Success Model. International Journal of Electronic, Vol. 9, No. 1, 31-47.
Doll, J., & Torzkzadeh, G. (1988). The Measurement End-User Computing Satisfaction, . MIS Quarterly Journal, Vol. 12.(2), 259.
Ghozali, I. (2015). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Universitas Diponegoro .
Hellsten, S. M., & Markova, M. (2006). The DeLone and McLean Model of Information Systems Success-Original and Updated Models. 1-5.
Ishomuddi. (2015, September 25). 609725/teller-pembobol-bank-mandiri-diganjar-lima-tahun. Retrieved from teller-pembobol-bank-mandiri-diganjar-lima-tahun web site: https://nasional.tempo.co
Ives , B., Margrethe, H., & Jack, J. (1984). The Measurement of User Information Satisfaction. Ives, B., Olson, M. H., & Baroudi, J. J. (1983). The measurement of user information satisfaction. Communications of the ACM, 26(10),, 785–793.
Jogiyanto, & Abdillah, W. (2009). Konsep & Aplikasi PLS (Partial Leat Square) untuk Penelitian Empiris. Yogyakarta : BPFE- Cetakan Pertama.
Karlsen, I. A., & Eidene, M. N. (2012). Real Time Business Intelligence and Decision Making. University of Agder.
Kim, S., & McHaney, R. (2000). Validation of the End-User Computing Satisfaction Instrument in Case Tool Enviroments. The Journal Computer Information Systems 41.1 : 49, 2-12.
Ladewi, Y., & Mulyani. NS, S. (2015). Critical Success Factor For Implementation of Enterprise Resouce Planning System (ERP) Survey BUMN Companies in Bandung. nternational Journal of Scientific & Techology Researchh, volume 4, ISSN 2277-8616, 74-80.
Lin, F., Sheng, O., & Wu, S. (2005). An Integrated Framework for eChain Bank Accounting Systems. Industrial Management & Data Systems, Vol. 105 No. 3, 291-306.
Mulyani NS , S., & Fitriati, A. (2015). Factor That Effect Accounting Information System Success and its Implication on Accounting Information Quality. Asian Journal of Information Technology 14(5), ISSN: 1682-3915 , 154161.
Mulyani NS , Sri ; Nurhayati, Nunung. (2015). User Participation On System Development, User Competence, and Top Management Commitment and Their Effect on The Success of The Implementation of Accounting Information System (Empirical Study In Islamic Bank in Bandung). European Journal of Business and Innovation Research, Vol.3, No.2 , ISSN 2053-4019 (Print), ISSN 2053-4027 (Online), 56-68.
Mulyani NS, S., & Fitriati, A. (2015). Factor That Effect Accounting Information System Success and its Implication on Accounting Information Quality. Asian Journal of Information Technology 14(5), ISSN: 1682-3915, 154161.
Mulyani. NS, S., Hassan, R., & Anugrah, F. (2016). The Critical Success Factors for The Use of Information Systems and its Impact on the Organizational Perfomance. International Business Management 10(4); ISSN: 1993525097 (Paper): ISSN:2222-2847 (Online). , 552-560,.
Mulyani. NS, Sri. (2009). The Contribution of The Quality of Local Financial Management Information on The Optimal Decision of Local Chief (Survey In Regency/ City Government of West Java Province Gonvernment). Research Days (p. 1). Bandung: Faculty of EconomicsPadjajaran University.
Mulyani. NS, Sri; Hassan, Rohail; Nugraha, Fajar. (2016). The Critical Success Factors for The Use of Information Systems and its Impact on the Organizational Perfomance. International Business Management 10(4), ISSN: 1993525097 (Paper): ISSN:2222-2847 (Online)., 552-560.
Naratama,B.B.(2015),April15).113500326/Ini.Modus.Pembobolan.Rekening.Nasabah.Melalui.e-Banking. Retrieved from Ini.Modus.Pembobolan.Rekening.Nasabah.Melalui.e-Banking Web Site: https://money.kompas.com
Nofan, H. A.-O. (2014). Impact of Computerized Accounting Information Systems Effectiveness in Increasing the Efficiency of Human Capital: Field Study in The Financial Department in The Public Jordanian Unversities. Interdisciplinary Journal of Contemporary Research in Business, Vol. 6, No. 5, 18-43.
Nopiansyah, E. (2008, August 28). 132614/sistem-informasi-kredit-kurangi-kredit-macet. Retrieved from sistem-informasi-kredit-kurangi-kredit-macet Web Site: https://bisnis.tempo.co
Permono L, I., & Darmawan. (2000). Analisis Efisiensi Industri Perbankan Di Indonesia (Studi Kasus Bank-Bank Devisa di Indonesia Tahun 1991-1996). Jurnal Ekonomi dan Bisnis Indonesia Vol. 15, No. 1, 1 - 13.
Richard, J., Chang, J., & Smith, R. (2014). Accounting Information System,. McGraw-Hill International Edition .
Romney, B., & Steinbart, J. P. (2015). Acconting Information Systems, Thirteent Editon. Pearson
Saleh, T., Darwanis, & Bakar, U. (2012). Pengaruh Kualitas Sistem Informasi Terhadap Kualitas Informasi Akuntansi Dalam Upaya Meningkatkan Kepuasan Pengguna Software Akuntansi Pada Pemerintah Aceh. Jurnal Akuntansi Pascasarjana Universitas Syiah Kuala, Volume 1, No. 1, ISSN 2302-0164, 110- 124.
Simamora, N. S. (2015, March 25). https://finansial.bisnis.com/read/20150325/90/415371/stress-test-perbankan-lonceng-otoritas-membuat-deposan-terperangah. Retrieved from Stress-test-perbankan-lonceng-otoritas-membuat-deposan-terperangah Web Site: www.financial.bisnis.com
Sudirman. (2013). Pengaruh Kualitas Sistem Informasi Akuntansi, Kualitas Informasi Akuntansi, dan Dukungan Manajemen Puncak Terhadap Perceived Usefulness dan Kepuasan Pengguna Sistem Informasi Akuntansi. Bandung: Padjajaran University.
Suratini, N. E. (2015). Pengaruh Efektifitas Sistem Informasi Akuntansi dan Penggunaan Teknologi Informasi Akuntansi terhadap Kinerja Individual Pada PT. Bank Pembangunan Daerah Bali Kantor Cabang Singaraja. e-Journal S1 Ak Universitas Pendidikan Ganesha, Volume : 3 No. 1, 1-10.
Susanto, A. (2013). Sistem Informasi Akuntansi. Bandung: Lingga Jaya .
Susanto, A. (2013). Sistem Informasi Manejemen. Bandung: Lingga Jaya.
Team Trainer. (n.d.). Konsep Dasar Aplikasi Perbankan, Modul Workshop Banking Audit Laboratorium Pengembangan Perbankan,. Laboratorium Pengembangan Perbankan-LePMA (Universitas Gunadarma).
Trigo, A., Belfo, F., & Estébanez, R. P. (2014 ). Accounting Information Systems: The Challenge of the Real-Time. Procedia Technology 16, 118 – 127 .
Weber, R. (1999). Information System Control and Audit. New Jersey : Prentice-Hall.
Whitten, J. (2004). System Analys & Design Method. -: McGrah Hill Irwin, Sixth Edition .
Yamin, S. (2009). Structural Equation Modeling: Belajar Lebih Mudah Teknik Analisis Data Kuesioner dengan Lisrel – PLS. Jakarta : Salemba Infotek, .

Downloads

Published

2020-05-05