Information Technology on Accounting Information System
Keywords:
information technology, accounting, accounting information system
Abstract
Information technology's role in various aspects of business activities nowadays focuses on using information systems to process financial transactions. With the help of information technology, business people can meet their information needs quickly, on time, relevant, and accurately. This study aims at determining the dimensions used in measuring the quality of information technology and the effectiveness of accounting information systems. Besides, it is also to determine the positive or negative impacts caused by changes in Information Technology on the efficacy of Accounting Information Systems. This research used an experimental method. The data collection is done by conducting a literature study and interviews with several informants who use accounting information systems to MSME business players in Bandung City. The results of this study indicate that the determination of the development of Information Technology has proven to have a positive effect on the effectiveness of the Accounting Information System. User satisfaction and system use are the dimensions most widely used to measure the effectiveness of information systems, and hardware, software, brainware, and communication networks are the dimensions most widely used by researchers to measure the quality of information technology
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[2] Al-Okaily, A., Al-Okaily, M., Shiyyab, F., & Masadah, W. (2020). Accounting information system effectiveness from an organizational perspective. Management Science Letters, 10(16), 3991-4000.
[3] Lim, F. P. C. (2013). Impact of information technology on accounting systems. Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology, 3(2), 93-106.
[4] Daito, A. (2024). Determinants of Accounting Information System Performance (Micro, Small, and Medium Enterprises in Bogor Regency, West Java). Journal of Accounting and Finance Management, 5(3), 456-464.
[5] Fitrios, R. (2016). Factors that influence accounting information system implementation and accounting information quality. International Journal of Scientific & Technology Research, 5(4), 192-198.
[6] Samimi, A. (2020). Risk management in information technology. Progress in Chemical and Biochemical Research, 3(2), 130-134.
[7] Lone, D., William, H., & McLean, E. R. (2003). Information Systems Success: TheQuest for the Dependent Variable. Information System Research The Instituteof Mangement Science. Page, 15.
[8] Bachmid, F. S. (2016). The effect of accounting information system quality on accounting information quality. Research Journal of Finance and Accounting, 6.
[9] Azhar, S. (2013). Sistem Informasi Manajemen: Pendekatan Struktur Risiko Pengembangan. Edisi Perdana: Lingga Jaya. Bandung.
[10] Andarwati, M., Nirwanto, N., & Darsono, J. T. (2018). Analysis of factors affecting the successof accounting information systems based on information technology on SME managementsas accounting informationend user. EJEFAS Journal, (98), 97-102.
[11] Abadi, A. H. T. N., Kermani, N. K., Zoqian, M., Mollaabbasi, H., Abadi, R. T. N., Abadi, M. Z., ... & Farzani, H. (2013). The influence if information technology on the efficiency of the accounting information systems in Iran Hotel industry.
[12] 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.
[13] Ratsame, P., Koedsaksit, M., Jitsoontron, S., Jaisamak, U., & Puengsungewan, S. (2021). Vehicle-tracking mobile application without a GPS sensor. Indonesian Journal of Educational Research and Technology, 1(1), 11-14.
[14] Allahverdi, M. (2011, October). A general model of accounting information systems. In 2011 5th International Conference on Application of Information and Communication Technologies (AICT) (pp. 1-5). IEEE.
[15] Puspitawati, L. (2021). Sistem Informasi Akuntansi: Kualitas dan Faktor Lingkungan Organisasi yang Mempengaruhi.
[16] Nicolaou, A. I. (2000). A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International journal of accounting information systems, 1(2), 91-105.
[17] Davis, J. M., Kettinger, W. J., & Kunev, D. G. (2009). When users are IT experts too: the effects of joint IT competence and partnership on satisfaction with enterprise-level systems implementation. European Journal of Information Systems, 18(1), 26-37.
[18] Rosa, D., & Purfini, A. P. (2019, November). Analysis effect quality of accounting information systems to support company performance. In IOP Conference Series: Materials Science and Engineering (Vol. 662, No. 3, p. 032015). IOP Publishing.
[19] Duggan, E. W and Han Reichgelt.(2006). Meassuring Information System Delivery Quality.
[20] Barrier, T. (Ed.). (2001). Human computer interaction development & management. IGI Global.
[21] Stair, Ralph M & George Reynold. 2012. Fundamental of Information Systems.Sixth edition.USA: Cengage Learning
[22] Puspitawati, L. (2018). The critical success factors of the business strategy in the effectiveness of Management Accounting Information System evidence in Indonesia. Journal of Engineering and Applied Sciences.
[23] Heidmann, M. (2008). The role of management accounting systems in strategic sensemaking. Deutscher Universitäts-Verlag.
[24] Barganof, Nancy A; Mark G.Simkin dan Carolyn S. Norman. 2010. Core Concept of Accounting Information Systems. Eleventh edition. USA: Jhon Willey & Sons.
[25] Huang, K. T., Lee, Y. W., & Wang, R. Y. (1998). Quality information and knowledge. Prentice Hall PTR.
[26] Volonino, L., & Watson, H. J. (1990). The strategic business objectives method for guiding executive information systems development. Journal of Management Information Systems, 7(3), 27-39.
[27] Hussein, R., Shahriza Abdul Karim, N., & Hasan Selamat, M. (2007). The impact of technological factors on information systems success in the electronicâgovernment context. Business Process Management Journal, 13(5), 613-627.
[28] Romney, M. B., & Steinbart, P. J. (2015). Accounting information systems ThirTeenTh ediTion.
Published
2024-07-26
How to Cite
Puspitawati, L., Herliani, H., Agustin, N., & Fauzan, R. (2024). Information Technology on Accounting Information System. International Journal of Research and Applied Technology (INJURATECH), 4(1), 126-132. https://doi.org/10.34010/injuratech.v4i1.14121
Section
Articles
