Does Enterprise Resource Planning Lead to the Quality of the Management Accounting Information System?

Astuty, Widia; Pratama, Ikbar; Basir, Indra; Harahap, Junita Putri Rajana

doi:10.17512/pjms.2022.25.2.06

Cited by 15 publications

(13 citation statements)

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“…Setelah rancangan tersebut disetujui oleh DPRD (legislatif), RAPBD disahkan menjadi APBD. Anggaran Pendapatan dan Belanja Daerah (APBD) oleh pihak legislatif digunakan sebagai alat kontrol untuk mengawasi kinerja pihak eksekutif (Astuty et al, 2022;Pratami & Pratama, 2018;Silviani & Adiputra, 2023).…”

Section: Tinjauan Pustaka Teori Keagenanunclassified

Effectiveness of Local Revenue and Balance Funds on Capital Expenditure in Indonesian Local Government

Putri,

Indriani,

Rahmadini

2024

JAB

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Local revenues are revenues obtained by regions based on local regulations to finance regional expenditures, and balancing funds are sources of regional income received from the central government for equitable distribution of regional development in the context of implementing regional autonomy to achieve the objectives of granting autonomy to the regions. The purpose of this study is to determine the effect of regional own-source revenue and equalization funds partially on capital expenditures in provinces in Indonesia in 2020-2022. In this research, the author uses agency theory which outlines this theory provides a disclosure. This research uses a survey approach with a quantitative method research type. The data collection technique uses secondary data with secondary data documentation instruments. The population in this study are 34 provinces in Indonesia in 2020-2022 which will be sampled. The data is processed using the panel data regression statistical method. The results showed that local own-source revenue and equalization funds had a positive and significant effect on capital expenditures in provinces in Indonesia. This indicates that local own-source revenues and equalization funds, which are the largest part of regional revenues, are very capable of influencing the allocation of capital expenditures.

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Section: Tinjauan Pustaka Teori Keagenanunclassified

Effectiveness of Local Revenue and Balance Funds on Capital Expenditure in Indonesian Local Government

Putri,

Indriani,

Rahmadini

2024

JAB

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“…It allowed for more accurate collection, analysis, and utilization of financial accounting information, thereby improving the accuracy and efficiency of decision-making. Astuty et al (2022) [ 25 ] explored the impact of ERP systems on the quality of management accounting information systems. The findings demonstrate that effective integration and utilization of ERP systems enhanced management accounting information’s accuracy, timeliness, and reliability, supporting decision-making and performance improvement.…”

Section: Related Workmentioning

confidence: 99%

The use of blockchain technology in enterprise financial accounting information sharing

Jiang

2024

PLoS ONE

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This work intends to comprehensively analyze the application of blockchain technology in enterprise financial accounting information sharing and address prevalent issues such as information opacity, data tampering, and data security in the current practices. Therefore, it writes smart contracts based on the Ethereum platform to achieve the secure sharing of financial accounting information between enterprises. This work employs a randomized experimental design approach, using a computer-generated random number program to divide 100 enterprises into experimental and control groups, each comprising 50 enterprises. Enterprises in the experimental group share financial accounting information using smart contracts on the Ethereum platform during the experiment. The financial personnel of these enterprises upload reconciled data to the corresponding smart contracts using the enterprise’s digital signatures after each month’s accounting process. Enterprises in the control group continue to use traditional methods of financial accounting information sharing (such as email and web platforms) to share financial data files directly. Quantitative analysis is performed to compare the data between the experimental and control groups. Empirical results reveal a notable enhancement in information-sharing efficiency by 25.7%, a 19.8% improvement in data accuracy, and a 13.6% reduction in financial information-sharing costs within the experimental group compared to the control group. This work provides compelling evidence that adopting blockchain-based information-sharing methods can effectively elevate data trustworthiness and security. Supported by systematic empirical findings, this work validates the significant potential of blockchain technology in the realm of enterprise financial accounting information sharing.

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“…The efficacy of management accounting information is contingent upon organizations' capacity to safeguard and augment results across diverse operations. Managerial accounting information systems are crucial in assisting employees and executives by supplying vital information for firm management (Astuty et al, 2022) [10] . Furthermore, these accounting information systems provide the anticipation of potential challenges that may develop in many alternative implementations across multiple firm management functions, including planning, control, and decision-making.…”

Section: The Concept Of Quality In Managerial Accounting Informationmentioning

confidence: 99%

The impact of organizational structure on the quality of management accounting information: An exploratory study in Iraq

Hassoon

2024

Int. J. Foreign Trade Int. Bus.

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The objective of the study was to examine the effects of modifications in the Organizational Structure (OS) on the Quality of Management Accounting Information (QMAI) in Iraqi industrial enterprises. The company's organizational structure was delineated based on four dimensions: specialization, complexity, formality, and centralization. Similarly, the quality of management accounting information was assessed using four dimensions: breadth, timeliness, aggregation, and integration. The study objectives were accomplished and the hypotheses were tested using the descriptive-analytical approach. The research focused on the industrial sector in Iraq and included participants from two distinct communities: academia and professionals. A survey was created and administered to a group of accounting experts at Tikrit University, along with a few accountants employed in Iraqi industrial firms. There were a total of 77 questionnaires that were recovered and considered valid for analysis. The study found that the level of formality in the organizational structure had the most significant influence on improving the quality of management accounting information. This was followed by the complexity of the organizational structure, then specialization, and finally, the centralization of the organizational structure, which had the least impact on the quality of management accounting information.

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Does Enterprise Resource Planning Lead to the Quality of the Management Accounting Information System?

Cited by 15 publications

References 0 publications

Effectiveness of Local Revenue and Balance Funds on Capital Expenditure in Indonesian Local Government

Effectiveness of Local Revenue and Balance Funds on Capital Expenditure in Indonesian Local Government

The use of blockchain technology in enterprise financial accounting information sharing

The impact of organizational structure on the quality of management accounting information: An exploratory study in Iraq

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