PENGARUH TINGKAT KEPUASAN KERJA, BUDAYA ORGANISASI, DISIPLIN KERJA TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI ERA PADEMI COVID-19
DOI:
https://doi.org/10.35908/jeg.v8i1.2477Abstrak
ABSTRACT
This study aims to determine the effect of the quality of the accounting information system which is influenced by the level of job satisfaction, organizational culture and work discipline. This study uses primary data distributed via google form to respondents. This research data uses the Structural Equation Model (SEM) method. The population was carried out on MSMEs in Jakarta as many as 250 MSMEs engaged in the sale of clothing. The results of the study show that empirically the variable level of job satisfaction, organizational culture of work discipline has an effect on the quality of accounting information systems. The success of the quality of the accounting information system is the cause of the emergence of a comfortable environment that makes it easier for them to do their work, opportunities and cooperation, in the era of the Covid-19 pandemic which is still so acute.
Keywords: Job Satisfaction Level, Organizational Culture, Work Discipline, Quality Accounting Information System
Referensi
DAFTAR PUSTAKA
Alsulmani, A. H., Alkindi, S. S., & Ahmed, E. R. (2021). Customer Accounting Information and Omani Service Companies’ Performance. International Journal of Finance & Banking Studies (2147-4486), 10(2), 79–88.
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.
Bagranoff, N.A., M.G. Simkin and C.S. Norman, (2010). Core Concepts of AIS. 11th Edn., Wiley, Hoboken, New Jersey
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.
Ikhsan.(2021) Gara-gara Pandemi Covid-19, Diperkirakan 30 Juta UMKM Bangkrut. https://mediaindonesia.com/ekonomi/433606/gara-gara-pandemi-covid-19-diperkirakan-30-juta-umkm-bangkrut
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.
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.
Ghorbel, J., (2019). A study of contingency factors of accounting information system design in Tunisian SMIs. J. Knowl. Econ., 10: 74-103
Hair, Joseph E, Jr et al. 2014. A Primer on Partial Least Squares Structural
Equation Modeeling {PLS-SEM). SAGE Publications,Inc. California. USA.
Hair, Joseph F. Jr. et al. 2010, Multivariate Data Analysis 7th Edition. Pearson Education Limited. Harlow. England
Hall, J. A. (2015). Accounting information systems. Cengage Learning
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.
Hertati.L, Martipramudena.S, Trismiyanto.H.H, Zulfadhli, Endarwati.E.T.(2021). Prediction Of Market Attraction Due To Covid-19, On The Life Cycle Of The Company's Business Financial Performance. Tianjin Daxue Xuebao (Ziran Kexue yu Gongcheng Jishu Ban)/ Journal of Tianjin University Science and Technology 54 (09) 232-252
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.
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.
Kuger, S., Jude, N., Klieme, E., & Kaplan, D. (2016). An Introduction to the PISA 2015 Questionnaire Field Trial: Study Design and Analysis Procedures. In Assessing Contexts of Learning (pp. 75-113). Springer, Cham
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.
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.
Loudon J P and Loudon K, C. (2016). Management Accounting Systems Managing The Digital Firm. 12th Edition Person Prentice Hall. USA.
McLeod, R., and Schell, G. P. (2007). Management information systems (Vol. 10). Upper Saddle River New Jersey 07458: Pearson/Prentice Hall.
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.
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.
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.
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.
Romney, M.B. and D.P.J. Steinbart, (2015.) Accounting Information Systems. 13th Edn., Penerbit Salemba Empat, Jakarta, Indonesia
Safkaur.O, Simanjuntak.A.M, Hertati.L(2021) How To Align Company Environmental Strategy, Environmental Management System On Environmental Management Accounting And Environmental Product Innovation. Tianjin Daxue Xuebao (Ziran Kexue yu Gongcheng Jishu Ban)/ Journal of Tianjin University Science and Technology 54 (10) 352-372
Sari, N. Z. M., SE, M., & Purwanegara, H. D. (2016). The effect of quality accounting information system in Indonesian government (BUMD at Bandung area). Research Journal of Finance and Accounting, 7(2).
Sartika, C. D., Antoni, D., & Akbar, M. (2016). Influence of Organizational Culture, Competence and Quality User to User Satisfaction Information Systems
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. UtopÃa 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.
Puspitawati.LHertati.L.Zarkasyi.Suharman.H, Umar.H.2021. The Environmental Uncertainty, Manager Competency And Its Impact On Successful Use Of Financial Applications In The Covid-19 Pandemic Era. Journal Of Eastern European And Central Asian Research 9 (1 ) 333-342 www.ieeca.org/journal
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.
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.
Utami Monats, (2016). Effects of Educational Levels, Work Experience, Incentives and Organizational Commitments on Financial Management Performance at the Regional Work Unit (SKPD) of Indragiri Hilir Regency. Thesis, Indragiri Hilir University.
Whitten, J.L. and L.D. Bentley, (2007). Systems Analysis and Design Methods. 7th Edn., McGraw-Hill, New York City, USA., ISBN: 9780073052335, Pages: 747.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2023 Asmawati, M. Fadhil Alie
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License   that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work
