The Influence of User Involvement and Personal Technical Skills on the Performance of Accounting Information Systems with Work from Home as a Moderator Variable

Mediaty Mediaty, Darwis Said, Ellen Eleonora, Anis Anshari Mas’ud, Gazali Muhammad

Abstract


This research aims to analyze and demonstrate the influence of user involvement and personal technical skills on the performance of the Accounting Information System (AIS), with Work From Home (WFH) as a moderator variable. The study was conducted at the Financial and Development Supervisory Agency (BPKP) South Sulawesi Representative Office. The sampling technique employed was purposive sampling, and data collection was carried out through the distribution of questionnaires to respondents. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The research findings revealed that user involvement and personal technical skills have a positive and significant impact on AIS performance. However, WFH does not have a significant effect or the ability to strengthen user involvement and personal technical skills in relation to AIS performance. The implications of this research underscore the necessity of user involvement during the development phase of accounting information systems. The study emphasizes the need for training to enhance the understanding and technical skills of accounting information system users.

Full Text:

PDF

References


Alchan, I. H., Rahayu, S., & Muslih, M. 2016. Pengaruh Kemampuan Pengguna Sistem Informasi, Keterlibatan Pemakai dalam Proses Pengembangan, Dukungan Pimpinan Bagian, dan Program Pendidikan dan pelatihan Pemakai terhadap Kinerja Sistem Informasi Akuntansi (Studi pada PT PLN Persero Distribusi Jawa Barat). E-Proceeding of Management. Vol.3 No. 3.

Al-eqab, M., & Adel, D. 2013. The Impact of IT Sophistications on the Perceived Usefulness of Accounting Information Characteristics among Jordanian Listed Companies. Journal Bussiness and Social Science, 4(3), 145-155.

Antari, N. K. R., Putra, I. G.C., & Manuari, I. A. R. 2021. Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada antar. Anzi di Batubulan. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(2), 341-351

Artanaya, P. Y., & Yadnyana, I. K. 2016. Pengaruh Partisipasi Pemakai terhadap KinerjaSistem Informasi Akuntansi dengan Kemampuan Pemakai sebagai Variabel Moderasi. E-Jurnal Akuntansi, 15(2), 1482-1509.

Diansari, L. M., Sujana, I. K., Budiasih, I. G. A. N., & Sari, M. M. R. 2020. User Involvement, Training and Education of the User, Formalization of the Development of Information System and Support of Top Management to the Performance of Udayana University Accounting Information Systems. International Research Journal of Management, IT and Social Sciences, 7(4), 65-79.

Diatmika, I. M. W. P., & Widhiyani, N. L S. 2021. Factors Impact Accounting Information System Performance. American Journal of Humanities and Social Sciences Research (AJHSSR).

Gustiyan, Hary. 2014. Analisis Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Bank Perkreditan Rakyat (BPR) di Tanjung Pinang. Skripsi Universitas Maritim Raja Ali Haji Tanjung Pinang.

Hall, James. 2011. Sistem Informasi Akuntansi. Jakarta: Salemba Empat.

Laudon. K.C., & Laudon, J. P. 2008. Sistem Informasi Manajemen Terjemahan Chriswan Sungkono dan Machmudin Eka. Jakarta: Salemba Empat.

Locke, E. A., Cartledge, N., & Knerr, C. S. (1970). Studies of the relationship between satisfaction, goal-setting, and performance. Organizational behavior and human performance, 5(2), 135-158.

Messenger, J. C., and Gschwind, L. 2016. Three Generations of Telework: New ICTs and the (r)Evolution from Home Office to Virtual Office. New Technology, Work and Employment 31(3): 195-208.

Mustajab, D., Bauw, A., Rasyid, A., Irawan, A., Akbar, M. A., & Hamid, M. A. 2020. Working Home Phenomenon as an Effort to Prevent COVID-19 Attacks and it’s Impact on Work Productivity. TIJAB (The International Journal of Applied Business), 4(1), 13-21.

Permana, G. P. L. 2020. Pengaruh Keterlibatan Pemakai dan Kemampuan Teknik Personal pada Kinerja Sistem Informasi Akuntansi dengan Pendidikan dan Pelatihan sebagai Variabel Pemoderasi (Studi Empiris pada Lembaga Perkreditan Desa di Kecamatan Denpasar Selatan. Jurnal Ilmiah Akuntansi dan Bisnis, 5(1), 49-66.

Richardson, V. J., Chang, C. J., and Smith, R. 2014. Accounting Information System. International Edition. New York: McGraw-Hill Education.

Robbins, S. P., & Coulter, M. 2018. Management. Fourteenth Edition.

Romney, M., Steinbart, P., Mula, J., McNamara, R., & Tonkin, T. (2012). Accounting Information Systems Australasian Edition. Pearson Higher Education AU.

Suryawarman, A., dan Widhiyani, S. 2013. Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Restoran Waralaba Asing di Kota Denpasar. Jurnal Akuntansi Fakultas Ekonomi Universitas Udayana, 2(1)

Utama, I. D. G. B., & Suardhika, I. M. S. 2009. Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Lembaga Perkreditan Desa. E-Jurnal Akuntansi Universitas Udayana, 3(3), 728-746.

Vyas, L., dan Butakhieo, N. 2020. The Impact of Working From Home during COVID-19 on work and life domains: an Exploratory Study on Hongkong. Routledge Taylor & Francis Group.

Widjajanto, Nugroho. 2001. Sistem Informasi Akuntansi. Jakarta: Erlangga.

Wilkinson, W. J., dan Cerullo, J. M. 1997. Accounting Information System: Essential Concept & Application. 3 Ed. Jhon Wiley & Sons, Inc.

Wong, L. 2020. Pengaruh Keterlibatan Pemakai, Kemampuan Teknik Personal, Pelatihan dan Pendidikan Pemakai dan Dukungan Manajemen Puncak terhadap Kinerja Sistem Informasi Akuntansi. Doctoral Dissertation, Universitas Multimedia Nusantara.

Yesa, T. A. P. 2016. Pengaruh Partispasi Pemakai dan Kemampuan Teknik Personal Akuntansi terhadap Kinerja Sistem Informasi Akuntansi (Studi Empiris BUMN pada Kota Padang Provinsi Sumatera Barat). Jurnal Akuntansi, 4(2).




DOI: https://doi.org/10.32535/jicp.v6i7.2837

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 Mediaty Mediaty, Darwis Said, Ellen Eleonora, Anis Anshari Mas’ud, Gazali Muhammad

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Flag Counter

Published by: 

AIBPM Publisher

Editorial Office:

JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone: +62 341 366222
Email: journal.jicp@gmail.com
Website: http://ejournal.aibpmjournals.com/index.php/JICP

Supported by: Association of International Business & Professional Management 

If you are interested to get the journal subscription you can contact us at admin@aibpm.org.

ISSN 2622-0989 (Print)
ISSN 2621-993X (Online)

DOI: Prefix 10.32535 by CrossREF

Journal of International Conference Proceedings (JICP) INDEXED:

   

In Process


This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.