Pengaruh Penggunaan Teknologi Informasi Dan Keahlian Pemakai Terhadap Kualitas Informasi Akuntansi (Studi Empiris Pada Pemerintah Kabupaten Minahasa Selatan)

This study tests the factors that influence the decision of muzaki in channeling zakat, namely: trust, religiosity, income, and quality of accounting information. This study is a survey of 40 muzaki from Amil Zakat Institution (known as LAZ) Zakat Sukses in Depok. This study uses the purposive sampling method. Data analysis using SPSS 25 software with multiple linear regression analysis. The results of this study indicate that trust, religiosity, income, and the quality of accounting information simultaneously influence the decision of muzaki to distribute zakat through LAZ Zakat Sukses in Depok. Partially, trust, religiosity, and income positively affect the decision of muzaki to distribute zakat through LAZ Zakat Sukses. Meanwhile, the quality of accounting information has a negative impact on muzakki's decisions in distributing zakat through LAZ Zakat Sukses. This study's scope is on the muzaki at LAZ Zakat Sukses Depok. Therefore, the results may not represent nationally. Therefore, similar studies in collecting more large-scale data and broader areas will be useful. The implication is that LAZ Zakat Sukses need to show zakat management's performance to increase muzaki trust.

show abstract

“…One of the accounting information generated by a system is financial statements (Jansen, Morasa, & Wangkar, 2018). According to Ong et al…”

Section: Quality Of Accounting Informationmentioning

confidence: 99%

Trust, Religiousity, Income, Quality of Accounting Information, and Muzaki Decision to Pay Zakat

Bahri

Suhaeti

Nasution

2021

jakis

View full text Add to dashboard Cite

show abstract

“…Work may be completed on time when SMEs use IT for business operations, and IT users can compare pricing with competitors, continue to innovate their products, and compare prices with competitors. Information technology has a favorable impact on accounting data usage [12]. Accounting technology has an impact on the commercial success of MSMEs' superior products [13].…”

Section: Discussionmentioning

confidence: 99%

Analysis of the use of Accounting Information in Micro, Small and Medium Enterprises (MSMEs) Salt Farmers in the Coastal Area of Rembang Regency

Rikah¹

2021

Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Mag

View full text Add to dashboard Cite

In contrast to social-emotional communication, the amount of information exchanged has a gap. Based on these findings, we recommend that future studies formulate specific guidelines for pharmacists for treating patients with chronic disease with a short duration. The rapid development of science and technology has various impacts on various aspects, effects to the competition in the business world is becoming tougher. Accounting information can help MSMEs in making economic decisions for the achievement and sustainability of the business. Rembang Regency has a large number and area of smallholder salt farming in the coastal area which has the potential to be developed. This study aims to analyze accounting information on salt farmers MSMEs in the coastal area of Rembang Regency. The education, accounting training, company age, and information technology of the firm owner will all be considered in the analysis of accounting information utilization. This study uses a quantitative approach with descriptive investigation. A questionnaire was used to collect data. Purposive sampling was used with a total sample of 100 salt farmers MSMEs, and the data was analyzed using multiple linear regression with the SPSS program. The findings revealed that the majority of salt farmer MSMEs utilized accounting data in their operations. According to the findings, business owners, accounting training, and information technology all have an impact on the usage of accounting data.

show abstract

“…Berdasarkan pendapat para ahli di atas informasi akuntansi yang berkualitas adalah informasi yang dihasilkan oleh sistem sesuai dengan kriteria yang telah ditentukan sehingga informasi tersebut dapat bernilai dan berguna untuk pengambilan keputusan yang berkualitas pula (Susanto, 2017;Jansen et al, 2018;Laudon dan Laudon, 2017: 452).…”

Section: Kualitas Informasi Akuntansiunclassified

“…Pada sistem informasi akuntansi, kompetensi pengguna sangat berperan penting sehingga diperlukan orang-orang ahli di bidang sistem informasi akuntansi yang memahami dan dapat mengoperasikan sistem dengan baik agar dapat menghasilkan informasi akuntansi dengan baik (Jansen et al, 2018). Penelitian terdahulu telah membuktikan pengaruh kompetensi pengguna terhadap kualitas sistem informasi akuntansi, Murtadho et al (2018) menemukan bahwa kompetensi pengguna berpengaruh positif signifikan terhadap kualitas sistem informasi akuntansi.…”

Section: Pengaruh Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansiunclassified

Pengaruh Penggunaan Teknologi Informasi Dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi, Serta Dampaknya Pada Kualitas Informasi Akuntansi

Putra¹,

Fitrios²,

Hanif³

2020

JRA

View full text Add to dashboard Cite

Teknologi informasi dan kompetensi pengguna adalah faktor yang diperkirakan dapat membantu sistem informasi akuntansi pada perguruan tinggi terakreditasi di Provinsi Riau agar semakin berkualitas. Penelitian ini bertujuan untuk mengetahui pengaruh teknologi informasi dan kompetensi pengguna terhadap kualitas sistem informasi akuntansi, serta untuk mengetahui pengaruh kualitas sistem informasi akuntansi terhadap kualitas informasi akuntansi. Populasi pada penelitian ini adalah perguruan tinggi yang terakreditasi di Provinsi Riau sebanyak 58 perguruan tinggi dengan sampel sebanyak 51 perguruan tinggi. Jumlah kuesioner yang kembali dan dapat diolah sebanyak 76 kuesioner dari 38 perguruan tinggi. Data diolah menggunakan aplikasi SmartPLS v3. Hasil penelitian ini menunjukkan bahwa (1) Teknologi informasi berpengaruh terhadap kualitas sistem informasi akuntansi, (2) kompetensi pengguna tidak berpengaruh terhadap kualitas sistem informasi akuntansi, (3) kualitas sistem informasi akuntansi berpengaruh terhadap kualitas informasi akuntansi. Hasil penelitian ini dapat digunakan untuk menyelesaikan masalah tidak berkualitasnya sistem informasi akuntansi pada perguruan tinggi terakreditasi di provinsi Riau yaitu dengan menerapkan teknologi informasi yang baik. Kata Kunci: Teknologi Informasi, Kompetensi Pengguna, Kualitas Sistem Informasi Akuntansi, Kualitas Informasi Akuntansi.

show abstract

Pengaruh Penggunaan Teknologi Informasi Dan Keahlian Pemakai Terhadap Kualitas Informasi Akuntansi (Studi Empiris Pada Pemerintah Kabupaten Minahasa Selatan)

Cited by 10 publications

References 0 publications

Trust, Religiousity, Income, Quality of Accounting Information, and Muzaki Decision to Pay Zakat

Trust, Religiousity, Income, Quality of Accounting Information, and Muzaki Decision to Pay Zakat

Analysis of the use of Accounting Information in Micro, Small and Medium Enterprises (MSMEs) Salt Farmers in the Coastal Area of Rembang Regency

Pengaruh Penggunaan Teknologi Informasi Dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi, Serta Dampaknya Pada Kualitas Informasi Akuntansi

Contact Info

Product

Resources

About