THE ANALYSIS OF EFFECTIVENESS MEASUREMENT IN ACCOUNTING INFORMATION SYSTEMS THROUGH COMPETENCE FACTOR OF INFORMATION SYSTEM USER (Research on Higher Education in Bandung)

Puspitawati, Lilis THE ANALYSIS OF EFFECTIVENESS MEASUREMENT IN ACCOUNTING INFORMATION SYSTEMS THROUGH COMPETENCE FACTOR OF INFORMATION SYSTEM USER (Research on Higher Education in Bandung). International Journal of Applied Business and Economic Research.

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Abstract

Accounting Information Systems exists in all forms of organization (Bockholdt, 1999: 1). Organization will depend on Accounting Information Systems for competitiveness (Bodnar & Hapwood, 2004: 3). The ability of business competition gives a major impact on the increased use of Accounting Information Systems for company (Laudon and Laudon, 2005: 5). Various facts of findings indicate that there is still the usage of Accounting Information Systems which are less effective in various organizations in Indonesia that are caused by the information system which is not integrated, the reporting and recording of transactions which have not been optimal. Besides that there are users who do not have the knowledge and skill (competency). Based on this phenomenon the purpose of this study implementation is to determine the effect of user competence on the effectiveness of Accounting Information System at financial accounting division on Higher Education in Bandung city-Indonesia. This study uses descriptive and explanatory research methods. The population in this study is 60 colleges which are located in Bandung city-Indonesia. The number of samples is determined using Slovin formula based on probability sampling method. The number of samples which are used in this study is 37 universities. The data quality is tested by Validity and Reliability test. The statistical test which is used is structural equation modelling (SEM) based on component or variance which is known as Partial Least Square (PLS) and the hypothesis test is by using SPSS 2.0 for Microsoft Windows. The study results show that user competence gives significant positive effect on the effectiveness of Accounting Information Systems at Financial Accounting Division on Higher Education in Bandung city-Indonesia.

Item Type:	Article
Subjects:	Jurnal Tercetak
Divisions:	Universitas Komputer Indonesia
Depositing User:	Dr. Lilis Puspitawati
Date Deposited:	10 Jul 2023 03:12
Last Modified:	06 Nov 2023 04:33
URI:	http://repository.unikom.ac.id/id/eprint/70277

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