Construct The Management Accounting Information System Quality to Improve Gcg Implementation

Rini Lestari, Nurfahmiyati Nurfahmiyati, Magnaz Lestira Oktaroza, Bayu Putra

Abstract


This study is motivated by various cases occurred in Sharia banking institutions related to the many cases of embezzlement of customer funds and the provision of fictitious financing. Such cases show strong indication of corruption in the institutions which in turn makes the level of Non-Performing Financing (NPF) higher and causes the company's performance to get worse. These problems can be caused by the weak implementation of Good Corporate Governance (GCG). This study aims to examine the construction of a management accounting information system quality (KSIAM) model, which is seen from the factor that influences it such as the Islamic organizational culture, the effectiveness of internal control, and business strategy. Furthermore, this research also examines the effect of KSIAM towards the implementation of Good Corporate Governance (GCG) in Sharia banking institutions in Bandung, Indonesia. This study uses a quantitative research approach, gathers data using survey methods, and applies SEM/PLS as statistical analysis techniques. The study population is all Sharia Banking Institutions in Bandung, with the target population of all Sharia banks in the city of Bandung (42 banks) in the 2018-2019 periods. The sampling technique used is a non-probability sampling technique with the type of convenience sampling. The results show that Islamic organizational culture and the effectiveness of internal control have not been able to build a KSIAM model, while a business strategy is able to build a KSIAM. Moreover, KSIAM has a significant effect on the implementation of GCG in Sharia banking institutions in Bandung.


Keywords


islamic organizational culture, management accounting information system, the effectiveness of internal control

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DOI: https://doi.org/10.29313/mimbar.v37i1.7763

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