The Role of Budget Decision Making as A Mediation of Accounting Information Systems and Organizational Culture on The Performance of Government Agencies

Setyani, Setyani; Hanifah, Imam Abu; Ismawati, Iis

doi:10.54408/jabter.v1i3.59

Cited by 5 publications

(4 citation statements)

References 6 publications

(13 reference statements)

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“…Their work suggests that information from social media platforms can be linked to government AIS 'to evaluate costs and provide a better understanding of the efficiency and effectiveness of operations'. For a further consideration of the use of AIS within government organisations see also Setyani et al (2022), who examine the use of budgeting and performance.…”

Section: Using Information To Control and Manage Behaviourmentioning

confidence: 99%

Accounting and information systems

Smith

2024

Research Handbook on Accounting and Information Systems

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This research handbook brings together an eclectic mix of research output from a widely dispersed authorship, drawing on work from around the globe, including authors from across Europe, the United States and Asia. It draws upon existing literature, new empirical research and developing theories, to present the reader with insights into the world of accounting and information systems in a fast-moving and technologically challenging era. There are extensive reviews of recent and relevant literature, alongside fieldwork evidence from a diverse range of countries which, it is hoped, will provide the reader with views of geographical and research areas with which they were previously unfamiliar. Hopefully, the range of work presented here will prompt ideas for new research alongside future pathways for the accounting profession.The book is structured in six parts, the first of which includes this introduction. The title of the handbook deliberately separates the terms 'Accounting' and 'Information Systems' to show that these are two separate concepts, albeit which are often intertwined. As Jans et al. (2022, p.62) point out, 'accounting and AIS cannot be studied separately as they both form an integrated whole'. Accounting, here, is treated as the process of measuring and communicating multiple forms of information, or data, including that which is both quantitative and qualitative. Therefore this book takes a broad view of information, both of an accounting and non-accounting nature, and the way in which it is processed, managed and used in organisations. The information system is then taken to incorporate the processes within an organisation which allow that information to be effectively used for multiple purposes, with a variety of stakeholders in mind. The chapters presented in this handbook are illustrative of the nature of research in this area, and they have been chosen to show the variety of work that exists, from a worldwide trawl of experts in the field; therefore they provide both a useful introduction to the topic for the tyro who is unfamiliar with the field, whilst also highlighting a possible research agenda and emerging ideas for the expert.Recent published research on accounting contains numerous reviews of the extant literature. In exploring digitalisation in accounting, Jans et al. ( 2022) find that topics related to AIS (Accounting Information System) in accounting journals tend to focus on 'information disclosure', 'network technologies' and 'audit and control', whilst neglecting other relevant topics. Therefore, they suggest that there is a need to bring the disciplines of accounting and AIS closer together, and they conclude by actively encouraging researchers to 'bridge the gap between the AIS and accounting literature and to actively integrate AIS topics in established accounting research ' (Jans et al., 2022, p.82). Agostino et al. (2022 conduct a review of the literature on digitalisation, accountability and accounting in public services, highlighting, in particular, issues relating to the ...

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Section: Using Information To Control and Manage Behaviourmentioning

confidence: 99%

Accounting and information systems

Smith

2024

Research Handbook on Accounting and Information Systems

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“…Offering transparency in sharing important and pertinent information about the business' operational operations in line with Islamic principles is one approach to cater to investors' demands. In order to fulfill its duties as khalifatullah fil ardh to Allah and Muslims in general, corporate social responsibility reporting based on sharia principles is known as Islamic Social Reporting (ISR) (Setyani et al, 2022). Muslim investors want ISR disclosure to know if their investment activities in a firm are compliant with Islamic standards.…”

Section: Figure 1 Jakarta Islamic Index Market Capitalizationmentioning

confidence: 99%

Sustainable sharia company ecosystem: Independent commissioner and audit committee on Islamic social reporting

Wahyudi,

Sabrina,

Pratiwi

et al. 2023

RISFE

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Purpose – Disclosure of information is crucial for company values and minimizing conflicts resulting from knowledge asymmetry, especially in social aspects. Stakeholders require information reporting that is transparent, accountable, responsible, and exhaustive. In this study, the independent variables are independent commissioners and audit committees, and the dependent variable is Islamic social reporting. The size of the company served as the control variable for this study.Methodology – The population in this study used sharia companies registered in the Jakarta Islamic Index (JII) for the period 2016-2022. This study used the purposive sampling method and selected 13 companies from a total of 30 companies with data collection twice a year. The analysis technique used is multiple linear regression with SPSSv22 software.Findings – The results of this study show that independent commissioners and audit committees do not affect Islamic social reporting.Implications – This study aims to determine the influence of independent commissioners and audit committees on Islamic social reporting.Originality – This study has originality in the form of Islamic Social Reporting (ISR) proxy variables, which combines the ISR disclosure index designed by Haniffa and Cooke (2002) and Othman and Thani (2010). There are 48 ISR disclosure items divided into six themes. In addition, in this study, there is a control variable, namely the size of the company used to improve the accuracy of the research

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“…The disclosure of important and essential information about the company's activities in conformity with Islamic principles is one way to satisfy the needs of investors. Islamic Social Reporting (ISR) is a kind of corporate social responsibility reporting based on Sharia principles to fulfill its responsibilities as khalifatul-ardh fil ardh to Allah and Muslims in general (Setyani et al, 2022). As a proof that their investing operations conform to Islamic precepts, Muslim investors want ISR disclosure.…”

Section: Introductionmentioning

confidence: 99%

Green economy: Islamic social reporting for companies

Wahyudi,

Sabrina,

Pratiwi

2023

JIAFR

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Purpose - The purpose of this study is to examine the impact of Islamic social reporting on firm value.Method - This research uses quantitative methods. The sample in this study is 13 sharia companies registered in the Jakarta Islamic Index for 2016-2020. Data analysis using multiple linear regression. Islamic social reporting as an independent variable, while the firm value is measured using Tobin's Q as the dependent variable, and firm size as a control variable.Result - The empirical results in this study found that Islamic social reporting has a positive and significant effect on firm value.Implication - Sharia companies listed in the Jakarta Islamic Index are expected to focus on Islamic principles in carrying out activities including in social aspects to increase company value as part of the company's strategy.Originality - This study combines the ISR disclosure index from several previous researchers to measure ISR disclosure in Islamic companies.

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The Role of Budget Decision Making as A Mediation of Accounting Information Systems and Organizational Culture on The Performance of Government Agencies

Cited by 5 publications

References 6 publications

Accounting and information systems

Accounting and information systems

Sustainable sharia company ecosystem: Independent commissioner and audit committee on Islamic social reporting

Green economy: Islamic social reporting for companies

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