DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI: STUDI EMPIRIS PADA BANK SYARIAH DI WILAYAH DAERAH ISTIMEWA YOGYAKARTA

Marfuah Marfuah, Akbar Handoko

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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Jurnal Ekonomi dan Keuangan Islam (JEKI)

P-ISSN 2088-9968; E-ISSN 2614-6908

Published by:
Pusat Pengkajian dan Pengembangan Ekonomi Islam - P3EI
(Center for Islamic Economics Studies and Development)
Faculty of Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

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