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Abstract
This research is aim to analyze factors affecting the performance of accounting information system (SIA) of Islamic Banks in Daerah Istimewa Yogyakarta (DIY). The variables that are expected to influence SIA including the existence of monitoring board, formalization of information system, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer, and user conflict . As many as 65 respondents were taken from 3 Islam banks in DIY. The research findings show that there are 6 variables that significantly influencing the performance of SIA, namely: the existence o fmonitoring board, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer. Meanwhile, user conflict variable has negative influence on the performace of SIA. Formalization of information system variable and organization size variable have no influence on the performance of SIA.
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References
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References
Almilia, Luciana Spica & Briliantien, Irmaya. (2007). Faktor-faktor yang Mempenga¬ruhi Kinerja Sistem Informasi Akun¬tansi pada Bank Umum Pemerintah di Wilayah Surabaya dan Sidoarjo. STIE PERBANAS, Surabaya.
Bodnar, George H. & Hopwood William S. 2000. Sistem Informasi Akuntansi. Edisi ke – 6. Salemba Empat, Jakarta.
Fung Jen, Tjhai. (2002). Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi. Jurnal Bisnis dan Akuntansi. Volume IV, No. 2.
Gde Putra Sasmita, I Nyoman. (2003). Faktor-Faktor yang Mempengaruhi Kinerja Sistenm Informasi Akuntansi pada Bank-Bank Umum di Wilayah Surabaya. Skripsi.SITE Perbanas. Surabaya.
Jogiyanto. (2007). Sistem Informasi Keperi¬lakuan. CV. Andi Offset, Yogyakarta.
Komara, Acep. (2006). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (Studi Empiris pada perusahaan Manufaktur Skala Menengah dan Besar di Kabupaten dan Kota Cirebon). Jurnal Manajemen, Akuntansi dan Sistem Informasi: Vol.6, No. 2.
Kusuma, Kang Cindy. (2010). Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Koperasi di Wilayah Batu. Tesis S2. STIE Malang Kucecwara. Dipublikasikan di Osrel.stie.mce.ac.id
Setiawan, Aziz Budi. (2006). Perbankan Syari’ah: Challanges & Opportunity untuk Pengembangan di Idonesia. Vol. VIII No. 1. Jurnal Kordinat.
Soegiharto. 2001. Influence Factor Affecting the Performance of Accounting Information system. Gajah Mada Internasional Journal of Business Vol. III. No.2.