Empirical Testing of Business Process on Implementation of Accounting Information System

Rapina, Rapina and Kuang, Tan Ming and Rahmatika, Dien Noviany and Suhenda, Fahmi Dewi (2023) Empirical Testing of Business Process on Implementation of Accounting Information System. Permana: Jurnal Perpajakan, Manajemen, dan Akuntansi, 15 (1). pp. 36-48. ISSN 2685-600X

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Abstract

Accounting is currently used in a variety of commercial processes. The commercial process relates to the information system used by the organization, where the implementation of the accounting information system when preparing the organization's financial reports is still experiencing some problems. The purpose of this study is to conduct empirical testing that business processes can have a significant effect on the use of accounting information systems for competitive advantage. The findings of this study are expected to be useful for banks in terms of business processes related to the implementation of accounting information systems that produce high-quality accounting data. Primary data was collected for this study by distributing questionnaires to 50 accounting and finance department at the bank. The SEM-PLS test tool was used for veryfication analysis. Implementation of accounting information systems has not been qualified in accordance with the expectations of the banking world. This is because the dimensions of business processes namely time, quality of internal processes, and process flexibility have not been fully considered in accounting information system implementation.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Rapina, Rapina UNSPECIFIED UNSPECIFIED Author Kuang, Tan Ming UNSPECIFIED UNSPECIFIED Author Rahmatika, Dien Noviany UNSPECIFIED UNSPECIFIED Author Suhenda, Fahmi Dwi UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	business process, accounting information systems, internal process
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Perpustakaan Maranatha
Date Deposited:	30 Jan 2024 06:42
Last Modified:	30 Jan 2024 06:42
URI:	http://repository.maranatha.edu/id/eprint/32503

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