Main Article Content
Abstract
This study aims to examine the impact of user engagement in system development, training and education, top management support, and user capabilities on the performance of accounting information systems. The population of this study consisted of 13 employees from the finance department of the PKU Muhammadiyah Gamping Yogyakarta Hospital who used an accounting information system. This was a mixed methods study, which combined quantitative and qualitative data in one study. Data collection methods included questionnaires and interviews. The SPSS version 22 program was used for data analysis, which included descriptive analysis and multiple regression analysis. The results of the study are that user engagement in system development, user education and training programs, and top management support all have an impact on the performance of accounting information systems. Meanwhile, user capabilities have no effect on accounting information system performance. It can also be expanded by including independent variables and research objects.
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References
- Aji, S. S. B., & Urumsah, D. (2017). Factors affecting the use of forensic accounting services an empirical study on Indonesian banks. Asia Pacific Fraud Journal, 1(1), 147-163.
- Al-Delawi, A. S., & Ramo, W. M. (2020). The impact of accounting information system on performance management. Polish Journal of Management Studies, 21(2), 36–48.
- Anggraini, P. N. (2021). Faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi di lingkungan pemerintah daerah Serdang Berdagai. Journal Economy and Currency Study, 2(1), 16–26.
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- Bougie, R., & Sekaran, U. (2013). Research Methods for Business: A skill. Building Approach. New York: John wiley & Sons.
- Ed Vosselman, Ivo De Loo, (2023) Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism,International Journal of Accounting Information Systems, Volume 49, 100609, ISSN 1467-0895, https://doi.org/10.1016/j.accinf.2023.100609.
- Hla, D., & Teru, S. P. (2015). Efficiency of accounting information system and performance measures – Literature review. International Journal of Multidisciplinary and Current Research, 3, 976–983.
- Jacek Kryszyn, Kamil Cywoniuk, Waldemar T. Smolik, Damian Wanta, Przemysław Wróblewski, Mateusz Midura (2022). Performance of an openEHR based hospital information system, International Journal of Medical Informatics, Volume 162, 104757,ISSN 1386-5056, https://doi.org/10.1016/j.ijmedinf.2022.104757.
- Mujilan, A. (2012). Sistem Informasi Akuntansi (1st ed.). Madiun: Widya Mandala Pers.
- Mulyadi. (2016). Sistem Informasi Akuntansi. Jakarta: Salemba Empat.
- Rifandi, M., & Shofiani, P. (2019). Pengaruh sistem pembayaran asuransi kesehatan BPJS terhadap akuntansi pendapatan rumah sakit (studi pada RS PKU Muhammadiyah Gamping). Relasi Ekonomi, 15(1), 51–68.
- Rivaningrum, A., & Makhmud, A. (2015). Faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi pada rumah sakit Saras Husada Purworejo. Accounting Analysis Journal, 4(2), 1–12.
- Robbins, S. P., & Judge, T. A. (2015). Organizational Behaviour (16th ed.). Pearson Education Limited.
- Romney, M. B., & Steinbart, P. J. (2017). Accounting Information Systems (14th ed.). Pearson Education Limited.
- Saebani, A. (2017). Kinerja sistem informasi akuntansi (Studi pada rumah sakit di Jakarta). Seminar Nasional Akuntansi dan Bisnis (SNAB).
- Suhardiyah, M., & Waryanto, R. B. D. (2014). Analisis faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi (studi kasus pada Universitas PGRI Adi Buana Surabaya). Majalah Ekonomi, 19(1), 47–59.
- Susanto, A. (2013). Sistem Informasi Akuntansi: Struktur Pengendalian Risiko Pengembangan. Bandung: Lingga Jaya.
- 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.
References
Aji, S. S. B., & Urumsah, D. (2017). Factors affecting the use of forensic accounting services an empirical study on Indonesian banks. Asia Pacific Fraud Journal, 1(1), 147-163.
Al-Delawi, A. S., & Ramo, W. M. (2020). The impact of accounting information system on performance management. Polish Journal of Management Studies, 21(2), 36–48.
Anggraini, P. N. (2021). Faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi di lingkungan pemerintah daerah Serdang Berdagai. Journal Economy and Currency Study, 2(1), 16–26.
Antari, K. R. W., & Diatmika, I. P. G. (2015). Faktor-faktor yang berpengaruh terhadap kinerja sistem informasi akuntansi pada Bank Perkreditan Rakyat di Kabupaten Buleleng. Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 3(1), 22–31.
Bougie, R., & Sekaran, U. (2013). Research Methods for Business: A skill. Building Approach. New York: John wiley & Sons.
Ed Vosselman, Ivo De Loo, (2023) Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism,International Journal of Accounting Information Systems, Volume 49, 100609, ISSN 1467-0895, https://doi.org/10.1016/j.accinf.2023.100609.
Hla, D., & Teru, S. P. (2015). Efficiency of accounting information system and performance measures – Literature review. International Journal of Multidisciplinary and Current Research, 3, 976–983.
Jacek Kryszyn, Kamil Cywoniuk, Waldemar T. Smolik, Damian Wanta, Przemysław Wróblewski, Mateusz Midura (2022). Performance of an openEHR based hospital information system, International Journal of Medical Informatics, Volume 162, 104757,ISSN 1386-5056, https://doi.org/10.1016/j.ijmedinf.2022.104757.
Mujilan, A. (2012). Sistem Informasi Akuntansi (1st ed.). Madiun: Widya Mandala Pers.
Mulyadi. (2016). Sistem Informasi Akuntansi. Jakarta: Salemba Empat.
Rifandi, M., & Shofiani, P. (2019). Pengaruh sistem pembayaran asuransi kesehatan BPJS terhadap akuntansi pendapatan rumah sakit (studi pada RS PKU Muhammadiyah Gamping). Relasi Ekonomi, 15(1), 51–68.
Rivaningrum, A., & Makhmud, A. (2015). Faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi pada rumah sakit Saras Husada Purworejo. Accounting Analysis Journal, 4(2), 1–12.
Robbins, S. P., & Judge, T. A. (2015). Organizational Behaviour (16th ed.). Pearson Education Limited.
Romney, M. B., & Steinbart, P. J. (2017). Accounting Information Systems (14th ed.). Pearson Education Limited.
Saebani, A. (2017). Kinerja sistem informasi akuntansi (Studi pada rumah sakit di Jakarta). Seminar Nasional Akuntansi dan Bisnis (SNAB).
Suhardiyah, M., & Waryanto, R. B. D. (2014). Analisis faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi (studi kasus pada Universitas PGRI Adi Buana Surabaya). Majalah Ekonomi, 19(1), 47–59.
Susanto, A. (2013). Sistem Informasi Akuntansi: Struktur Pengendalian Risiko Pengembangan. Bandung: Lingga Jaya.
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.