ANALYSIS OF THE FACTORS INFLUENCING KSPPS ACCOUNTING INFORMATION SYSTEMS PERFORMANCE FOR THE REGIONS OF SEMARANG AND BOYOLALI

Rr Suprantiningrum, Susi Susanti

Abstract

Computer-based accounting information systems have been deployed by savings and loan cooperatives and sharia finance (KSPPS). Numerous issues might arise when using accounting information systems in Islamic savings, loan, and financing cooperatives. Technology-related issues frequently face interference, which also has a negative impact on the functioning of the accounting information system. The purpose of this study is to ascertain how top management support, information technology utilization, and user participation in the development of accounting information systems affect such systems' performance. The population of this study consisted of 17 KSPPS, or savings and loan cooperatives with sharia financing, located in the regions of Semarang and Boyolali. Saturated sampling is the method that is employed. thus, the research sample is 17 KSPPS in total. The research analysis unit is made up of employees who use accounting information systems as many as 62 people. Data analysis technique using multiple linear regression analysis. The data collection method was performed using a questionnaire method using a 5-point Likert scale. The results showed that the variables user involvement in the development of accounting information systems and the support of senior management had a positive and significant effect on the performance of accounting information systems. The information technology use variable has a positive and non-significant effect on the performance of KSPPS accounting information systems in the regions of Semarang and Boyolali.

Full Text:

PDF

References

Abhimantra, WP, & Suryanawa, IK (2016). Analysis of the Factors Influencing the Performance of Accounting Information Systems. Udayana University Accounting E-Journal, 14(3), 1782–1809.

Almilia, L., & Brilliantien, I. (2007). Factors Affecting the Performance of Accounting Information Systems at Government Commercial Banks in the Surabaya and Sidoarjo Regions. Journal of STIE Perbanas Surabaya, 1–7.

Antari, KRW, Datmika, IP, & Adiputra, IM (2015). Factors Influencing Rural Banks in Buleleng Regency. E-Journal S1 Ak Ganesha University of Education, 3(1), 1484–1486.

Antari, Kadek Rilly Widhi, Diatmika, IPG, & Adiputra, IMP (2015). Factors Influencing the Performance of Accounting Information Systems at Rural Credit Banks in Buleleng Regency. E-Journal S1 Ak Ganesha University of Education, 3(1), 1–12.

Arini, NK, Sunarwati, N., & Sujana, E. (2017). The Influence of Use of Information Technology, User Involvement, User Education and Training Programs, Formalization of System Development on the Performance of Accounting Information Systems at Village Credit Institutions (LPD) in Sibetan, Bebandem and Macang LPDs. E-Journal S1 Ak Ganesha University of Education, 7(1), 1–12.

Baig, AH, & Gururajan, R. (2011). Preliminary Study to Investigation of the Determinants that Effect IS/IT Outsourcing. Journal of Information and Communication Technology Research, Vol. 1(2)(2), 48–55.

Dewi, AR, Masitoh, E., & Dewi, RR (2020). Factors Affecting the Performance of Accounting Information Systems at the Javenir Gift Center. Proceedings of the National Seminar on Accounting, 10, 3–6.

Dewi, IGAR, & Idawati, PD (2019). Factors influencing the performance of the accounting information system (SIA) at the Bali Provincial Health Office. Management Forum Journal, 17(2), 1–11.

Fani, LN, Darmawan, NA, & Purnamawati, IG (2015). The Influence of Information Technology Sophistication, User Technical Capability, and Top Management Support on Accounting Information System Performance Empirical Studies at PT PLN (Persero) North Bali Area (Head Office). E-Journal S1 Ak Ganesha University of Education, 3(1), 1–12.

Farokh, M., & Setyorini, M. (2020). The Effect of User Engagement, Education and Training Programs, Top Management Support on the Performance of Accounting Information Systems at the Library and Archives Service of Pasuruan Regency. Journal of Economic and Business, 1(2), 245–246.

Fitriyani, R. (2014). Effect of Use of Information Technology, User Expertise and User Intensity on the Quality of Accounting Information. Thesis. Bangalore University.

Gozali, I. (2016). Application of Multivariate Analysis with the SPSS Program (8th (ed.)). Diponegoro University Publishing Agency.

Halbia, SZ (2019). The Influence of Information Technology and User Capabilities on Accounting Information System Performance (Case Study at KCU Conventional Banks in Bandung City). Thesis. Indonesian Computer University.

Hutama, R. (2017). The Influence of System User Involvement, Training and Education Programs, Personal Technical Skills, Top Management Support, and Formalization of Information System Development on Accounting Information System Performance at Commercial Banks in Surakarta City. Scientific Publications.

Jogiyanto. (2009). Information Technology System. CV. Andi Offset.

Jr., Lucas, H. (2012). Analysis, Design and Implementation of Information Systems, (Translation of Ir. Abdul Basith (ed.). Erlangga.

Komara, A., & Ariningrum, H. (2013). Analysis of the Factors Influencing the Performance of Accounting Information Systems. Journal of Accounting and Management Research, 2(1), 55–63.

Mulyadi. (2012). Accounting System. Salemba Four.

Nugroho, AA, Astuti, DSP, & Kristianto, D. (2018). The Effect of Information Technology, User Technical Capability, Top Management Support and Task Complexity on Accounting Information System Performance. Journal of Accounting and Information Technology Systems, 14(4), 507–518.

Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No 16/Per/M.KUKM/IX/2015 Chapter 1 Article 2.

Rachmawati, IK (2008). Human Resource Management (Pert Edition). CV. Andi Offset.

Raditya, IDG, & Widhiyani, NL (2018). The Influence of Organizational Culture, Top Management Support, and Utilization of Information Technology on Accounting Information System Performance. University Accounting E-Journal

Rouibah, K., Hamdy, HI, & Al-Enezi, MZ (2009). Effect of management support, training, and user involvement on system usage and satisfaction in Kuwait. Industrial Management and Data Systems, 109(3), 338–356.

Rusdi, D., & Megawati, N. (2019). Analysis of Factors Influencing the Performance of Accounting Information Systems (AIS). Sultan Agung Scientific Magazine, 49(125).

Soegiharto. (2001). Influence Factors Affecting The Performance Of Accounting Information System. International Journal of Business, III No. 2, 177–202.

Sugiyono. (2015). Business Research Methods. Alphabeta.

Sukmawati, R., & Nugroho, D. (2017). The Influence of Use of Information Technology, User Involvement and Top Management Support on Accounting Information System Performance (Case Study on CV Jaya Motor). Accounting Global Journal, 1(1), 77–92.

Law (UU) Number 25 of 1992 Article 1 concerning Cooperatives.

Main, IDG, & Suardikha, IM (2009). Factors Affecting the Performance of Accounting Information Systems at Village Credit Institutions. Udayana University Accounting E-Journal, 3(3), 728–746.

Utami, S. C, Astuti, DS, & Sunarko, M. (2016). The Influence of Information System User Capability, User Involvement, and Top Management Support on Accounting Information System Performance at PT BTPN Area Surakarta. Journal of Accounting and Information Technology Systems, 12(2), p. 208-220.

Utami, Shendy Cahyaning, Astuti, DSP, & Sunarko, MR (2016). The Influence of Information System User Capabilities, User Involvement, and Top Management Support on Accounting Information System Performance. Journal of Accounting and Information Technology Systems, 12(2), 208–220.

Wardhani, C. (2013). The Role of Savings and Loans Cooperatives and Sharia Financing (Kspps) in Community Economic Empowerment (Study at BMT Fajar Bandar Lampung Branch). Journal of Chemical Information and Modeling, 53(9), 1689–1699.

Refbacks

  • There are currently no refbacks.