Bagaimana Pengaruh Strategi Bisnis, Kekuatan Produk Terhadap Kualitas Sistem Informasi Akuntansi Manajemen: Studi Kasus Pada Usaha Kecil Dan Menengah Di Indonesia.
Abstract
Sistem informasi akuntansi manajemen adalah proses mengidentifikasi, mengukur, mengakumulasi, menganalisa, mempersiapkan, menginterpretasi dan mengkomunikasikan informasi keuangan yang digunakan oleh manajemen untuk merencanakan, mengevaluasi dan mengendalikan suatu organisasi sehingga kualitas informasi, kuaitas sistem, kegunaan untuk memastikan dan mempertanggung jawabkan penggunaan sumber daya. Selanjutnya, penelitian ini menyelidiki pengaruh kualitas sistem informasi akuntansi manajemen. Studi saat ini dilakukan pada usaha kecil dan menengah di Indonesia. Fungsi dan tugas manajer atau non-manajer berbeda karena level dan bagian yang berbeda menyebabkan kebutuhan informasi manajer dan non-manajer untuk mendukung fungsi dan tugas yang berbeda. Realitas menyatakan sistem informasi akuntansi manajemen pada usaha kecil dan menengah di Indonesia yang memiliki berbagai masalah termasuk masalah pengakuan, pengukuran,penyajian, pengungkapan terhadap perubahan kondisi dan kemampuan untuk menghasilkan sistem informasi akuntansi manajemen yang sesuai kebutuhan. Tujuan dari penelitian ini adalah untuk menentukan seberapa besar pengaruh strategi bisnis, kekuatan produk terhadap kualitas sistem informasi akuntansi manajemen. Metode ini adalah metode deskriptif dan verifikasi, dan alat analisisnya adalah pemodelan SEM Lisrel. Hasil penelitian menunjukkan bahwa strategi bisnis, kekuatan produk berpengaruh terhadap kualitas sistem informasi akuntansi manajemen.
Keywords: Strategi Bisnis, Kekuatan Produk, Sistem Informasi Akuntansi Manajemen
Full Text:
PDFReferences
Abernethya, M.A & Guthrie, C.H. 1994. An empirical assessment of the “Fit” between strategy and management information system design. Accounting and Finance, Vol.34, No.2, Page.49-66.
Almalkawi.,H.,A.,N & Pillai.,R (2017) Analyzing financial performance by integrating conventional governance mechanisms into the GCC Islamic banking framework", Managerial Finance, Vol. 44 Issue: 5, pp.604-623
Archak, N., Ghose, A., & Ipeirotis, P. G. (2011). Deriving the Pricing Power of Product Features by Mining Consumer Reviews. Management Science, 57 (8), 1485-1509
Barney,J.B. (2010). Gaining and Sustaining Competitive Advantage, Fourth Edition. Addison-. Wesley, Massachusetts
Bapat, D., Mazumdar, D, Shih, T. T., Bhattacharjee (2015) "Assessment of business strategy: implication for Indian banks", Journal of Strategy and Management, . 8 Iss 4 pp. 306 – 32
Bughin.,J (1996). Trade Unions and Firms' Product Market Power. The Journal of Industrial Economics, . 44 (3), pp. 289-307
Bryson, J. M., Ackermann, F., & Eden, C. (2007). Putting the resource-based view of strategy and distinctive competencies to work in public organizations. Public Administration Review, 67(4), 702-717
Bollen,Kenneth.A & Currant, Patrick.J.2006.Latent Curve Models Structural Equation Perspective.Canada. Jhon Willey & Sons
Calandro Jr dan Lane ( 2007 ) Special section: Winning in your industry: new tools and strategies A new competitive analysis tool: the relative profitability and growth matrix. Strategy & Leadership j . 35 NO. 2 2007, pp. 30-38,
Chang, Z. Y., & Chan, J. (1997). Executive forum Management of market quality for correspondent banking products, Pp32–35.
Cooper, D. R & Schindler, Pamela S. 2014. Business Research Method. Twelfth Edition. Singapore: Mc.Graw-Hill.
Ekanayake,A (2018) "Action at a distance: Accounting inscriptions and corporate governance of a public sector bank in a developing country", Asian Review of Accounting, Vol. 26 Issue: 1, pp.39-61
David Naranjo-Gil. 2004. The Role of Sophisticated Accounting System in Strategy Management. The International Journal of Digital Accounting Research. Vol. 4, No. 8, pp. 125-144
Datta,S., Datta,.M.I & Singh.,V (2013). Product market power, industry structure, and corporate earnings management. Journal of Banking & Finance, 2013, vol. 37, issue 8, pp. 3273-328
Dogan, B., Ozdemirci,A., Gungor.,N ( 2014 ) A Research on Competitive Strategies, Environmental Factors and Human Resources Architecture Relations. International Business Research; . 7 (3) 115-127.
Drury, C.2017. Management and Cost Accounting. Eighth. Edition. Hampshire: Cengage learning EMEA.
Giaglis,G.,M Fouskas, K, G (2011) "The impact of managerial perceptions on competitive response variety", Management Decision, Vol. 49 Issue: 8, pp.1257-1275,
Hansen, D. R.& Mowen, M. M. 2007. Managerial Accounting. 8th Edition. USA: Thomson
Halawi, A. L., Aronson, E. J, McCarthy, V.R. (2005) Resource-Based View of Knowledge Management for Competitive Advantage. The Electronic Journal of Knowledge Management 3(2):75-86
Hansen, D.R; Mowen, M.M & Liming Guan. 2009. Cost Management Accounting & Control. Sixth Edition. USA: South-Western Cengage Learning
Hair, Joseph F.,G. Thomas M. Hult.,Christian M. Ringle., Marko Sarstedt. 2014. A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). USA: Sage Publications, inc
Hariadi ( 2003) menegaskan bagaimana memperkuat posisi bersaing produk dan jasa.
Hubbard.,G J.Rice, Beamish.,P ( 2011) Strategic Management: Thinking.NY. Perason Education.
Hung ( 2007 ) penciptaan nilai berdasarkan market entry pada harga saham
Hertati.L.2015. Impact of uncertainty of environmental and organizational culture on accounting information management systems and implications for managerial performance proposing a conceptual framework. International Journal of Economics, Commerce and Management United Kingdom Vol. III, Issue 12, December 2015 Licensed under Creative Common Page 455 http://ijecm.co.uk/ ISSN 2348 0386
Hertati.L. 2015. Total Quality Management As Technics on Strategic Management Accounting. International Journal of Recent Advances in Multidisciplinary Research Vol. 02, Issue 11, pp.0942-0949, November, 2015
Hertati, L.2015. Internal Control And Ethics Of Quality Management Accounting Information Systems And Implications On The Quality Of Accounting Information Management: Proposing A Research Framework. International Journal of Economics, Commerce and Management United Kingdom Vol. III, Issue 6, June 2015 Licensed under Creative Common Page 902 http://ijecm.co.uk/ ISSN 2348 0386
Hertati.L. 2016. Just In Time, Value Chain, Total Quality Management, Part Of Technical Strategic Management Accounting. International Journal of Scientific & Technology Research Volume 5, Issue 04, April 2016 Issn 2277-8616
Hertati, and Sumantri 2016. Just In Time, Value Chain, Total Quality Management, Part Of Technical Strategic Management Accounting.International Journal Of Scientific & Technology Research Volume 5, Issue 04, April 2016 Issn 2277-8616.
Lupiyoadi, Hamdani (2008). Manajemen Pemasaran jasa. Jakarta: Rajawali
Jaradat,S., Almomani.,S, Batainch.,M ( 2013 ) The Impact of Porter Models Five Competence Powers on Selecting Business Strategy" An Empirical Study on Jordanian Food Industrial Companies. journal of contemporary research in business.5 (3) pp.457-470
Kotler, P. (1994), Marketing Management: Analysis, Planning, Implementation and Control, NJ Englewood Cliffs: Prentice Hall,
Kotler, Philip & Kevin Lane Keller, 2012, Marketing Management, Global Edition, England : Pearson Education Limited.
Kotler.,P, Keller.,K.L .2016. Marketing Management. 15th Edition. London: Pearson Education
Kotter.,P dan Armstrong.,M (2006) Principle of Marketing, 13 Th education. New jersey, Pearson
Korkman.,O. Storbacka,K, Harald.B ( 2010 ) Practices as markets: Value cocreation in e-invoicing. Australasian Marketing Journal. 18. pp. 236–247
Kean.,R et al. ( 1998 ) Effects of Community Characteristics, Business Environment, and Competitive Strategies on Rural Retail Business Performance. Journal of Small Business Management. 36(2):45-57
Lin.,G.,T.R , Lin.,J ( 2006 ) Ethical Customer Value Creation: Drivers and Barriers 67 (1) pp.93-105
Ireland, M.,A,. Hitt R.,D Hoskisson.,RA ( 2015 ) Strategic management: Concepts: Competitiveness and globalization, chapter 3-The internal organization: Resources, capabilities, core
Romney, Marshall B & Steinbart, Paul John. 2006. Accounting Information Systems, Tenth Edition. USA: Pearson Education.
Romney, Marshall B & Steinbart, Paul John. 2012. Accounting Information Systems, Twelfth Edition. USA: Pearson Education.
Romney, Marshall B & Steinbart, Paul John. 2015. Accounting Information Systems, Thirteenth Edition. USA: Pearson Education.
Seddon, P & Yip, S.K. 1992. An Emprirical Evaluation of user Information Satisfaction (UIS) measures for use with General Ledger Accounting Software. The Journal Of Information Systems. Vol .VI, No.1 (Spring).
Seddon, P.B. (1997). Information System Research, Vol. 8 No. 3, Pp. 240-253
Susanto. 2016. What Factors Influence The Quality Of Accounting Information. I J A B E R, Vol. 14, No. 3, (2016): 2263-2280
Susanto. 2013 Accounting Information System. Structur - Risk Control - Development, Second Edition. Bandung Lingga Jaya.
Susanto. 2016.The influence of Accounting Information System Quality to Accounting Information Quality and its Implication to the Good Study of Governance Programs International Business Management 10 (24): 5767-5776,2016 ISSN: 1993-5250 Medwel Journl, 2016
Susanto. 2016.The Effect of Internal control and Accounting Information System. 10 (243): 5523-5529,2016 ISSN: 1993-5250 medwel Journl, 2016 Medwel Journl, 2016
Tangpong.,C ( 2002 ) Performance-based classification system of firm-supplier relationships in the computer industry
Tianyi.,C ( 2011 ) A Conceptual framework for value creation management in the lean product. University of Calgary.Theses
Nyasha.,S., Nicholas M. Odhiambo , (2014),"Bank-based financial development and economic growth", Journal of Financial Economic Policy, . 6 (2) pp. 112 – 132
Masoud, N.,Glenn Hardaker, (2012) "The impact of financial development on economic growth: Empirical analysis of emerging market countries", Studies in Economics and Finance, . 29 ( 3) pp.148-173,
Monecke,A. dan Leisch,F.( 2012 ). semPLS : Structural Equation Modeling, Using Partial Least Squares. Journal of Statistical Software : 48 : 1 -32
Nickell, S., Vainiomaki, J., & Wadhwani, S. (1994). Wages and Product Market Power. Economica, 61(244), 457
OJK. (2015). Otoritas jasa keuangan republik indonesia. Ojk.Go.Id, 1–29
OJK (2016) Laporan Triwulanan : Jakarta Otoritas Jasa Keuangan Republik Indonesia
Omarini.,A (2015) Strategy and Business Models in Retail Banking: Why They Also Matter to Supervisors. The Capco Institute Journal of Financial Transformation 39 pp 47-58.
Sahile S.,W.G Daniel Kipkirong Tarus, Thomas Kimeli Cheruiyot, (2015) "Market structure-performance hypothesis in Kenyan banking industry", International Journal of Emerging Markets, Vol. 10 Issue: 4, pp.697-710,
Thompson, John L., Scott, Jonathan M. and Martin, Frank (2014) Strategic management 7th edition. Awareness and change . Hampshire,.Cengage
Pearce, John A. II, Richard B. Robinson 2015, Strategic Management : Planning for Domestic & Global Competition, International Edition, New York : McGraw Hill
Wheelen Thomas L, David Hunger, Alan N. Hoffman and Charles E Bamford. 2015. Strategic Management and Business Policy: Globalization, Inovation and Sustainability. USA: Fourthteenth Edition
Wheelwright, S. C., & Clark, K. B. (1994). Accelerating the Design-build- test Cycle for Effective Product Development, 11(1), 32–46.
Xiaoying, Dong; Liu Qianqian & Yin Dezhi. 2008. Business Performance, Business Strategy and Information System: Strategic Aligment: And empirical Study on Chinese Firm. Tsinghua Science And Technology. Vol 13. Number 3. June 2008
DOI: https://doi.org/10.29313/ka.v21i1.5675
Refbacks
- There are currently no refbacks.
Copyright (c) 2020 Kajian Akuntansi
Indexed by:
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.