SME SUSTAINABILITY THROUGH THE ROLE OF SUITABILITY TASKS IN ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL
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Abstract
This paper examines the performance of SMEs in Banten by analyzing the impact of the components of the accounting information system (AIS), internal control system (ICS), and task suitability (ST) on their performance. Our analysis uses Partial Least Square estimation based on data from 214 SMEs. The result of this study show that AIS and ST on performance have a symmetrical relationship. But ICS did not significantly correlated with performance. This study uses accounting information systems (AIS) as a strong predictor of organizational performance. The use of AIS can significantly affect the quality of work, including reducing costs. Finally, we conclude that the use of an accounting information system has a positive effect on cost reduction to increase the effectiveness of decision making. We find evidence that the systematic preparation of task-based procedures contributes to relationships of AIS and internal controls to improve performance in SMEs.
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Rudiyanto, R., Paniran, P., & Yumhi, Y. (2022). SME SUSTAINABILITY THROUGH THE ROLE OF SUITABILITY TASKS IN ACCOUNTING INFORMATION SYSTEMS AND INTERNAL CONTROL. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(2), 153-166. https://doi.org/10.29303/akurasi.v5i2.235
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References
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Hertati, Lesi, Otniel Safkaur, & Aoron M. Simanjuntak. (2020). How to align management commitments to the successful implementation of management accounting information systems in manager decision making. Ilomata International Journal of Tax & Accounting 1 (2): 89–102.
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Long, Chris P. (2018). To Control and Build Trust: How managers use organizational controls and trust-building activities to motivate subordinate cooperation. Accounting, Organizations and Society 70: 69–91. https://doi.org/10.1016/j.aos.2018.05.006.
Maharani, Farisa Lailatul, Septarina Prita Dania Sofianti, & Siti Maria Wardayanti. (2015). Pengaruh pengendalian internal terhadap kinerja karyawan pada divisi pelayanan medis di Rumah Sakit Jember Klinik. Jurnal Akuntansi Universitas Jember 13 (2): 57. https://doi.org/10.19184/jauj.v13i2.2166.
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Nallareddy, Suresh, & Maria Ogneva. (2017). Predicting restatements in macroeconomic indicators using accounting information. Accounting Review 92 (2): 151–82. https://doi.org/10.2308/accr-51528.
Romney., Marshall B., and Paul J Steinbart. (2017). Accounting Information Systems. Pearson.
Shagari, Shamsudeen Ladan, Akilah Abdullah, & Rafeah Mat Saat. (2017). Accounting information systems effectiveness: Evidence from The Nigerian Banking Sector. International Journal of Information, Knowlege, and Management 12: 309–35.
Soudani, Siamak Nejadhosseini. (2012). The usefulness of an accounting information system for effective organizational performance. International Journal of Economics and Finance 4 (5): 136–45. https://doi.org/10.5539/ijef.v4n5p136.
Sow, Mouhamadou T. (2021). Analysis of the impact of accounting information systems (AIS) on organizational effectiveness. Business and Economic Research 11 (1): 82. https://doi.org/10.5296/ber.v11i1.18140.
Teru, Susan Peter, Innocent Idoku, & Jane Tinyang Ndeyati. (2017). A Review of the impact of accounting information system for effective internal control on firm performance. Indian Journal of Finance and Banking 1 (2): 52–59. https://doi.org/10.46281/ijfb.v1i2.89.
Trabulsi. (2018). The impact of accounting information systems on organizational performance : The context of Saudi’s SMEs.International Review of Management and Marketing 8(2):69–73.
Turner, Leslie, Andrea B. Weickgenannt, & Mary Copeland. (2017). Accounting Information Systems: Controls and Processes. Third. USA: Willey.
Ushio, Satoshi Sugahara Nabyla Daidj Sumitaka. (2017). Value Creation in Management Accounting and Strategic Management. Diverse and Global Perspectives on Value Creation Set. Vol. Volume 2. https://onlinelibrary.wiley.com/doi/abs/10.1002/9781119419921.
Vanacker, T., Collewaert, V. & Zahra, S.A.(2017). Slack resources, firm performance, and the institutional context: Evidence from privately held European firms. Strategic Management Journal 38 (6), 1305-1326. https://doi.org/10.1002/smj.2583
Wibowo, Alex, & Elisabeth Penti Kurniawati. (2016). Pengaruh penggunaan informasi akuntansi terhadap keberhasilan usaha kecil menengah (Studi pada sentra konveksi di Kecamatan Tingkir Kota Salatiga). Jurnal Ekonomi Dan Bisnis 18 (2): 107. https://doi.org/10.24914/jeb.v18i2.269.
Widhawati, Astri, & I Gst. Ayu Eka Damayanthi. (2018). Pengaruh efektivitas penggunaan sistem informasi akuntansi, budaya kerja, dan insentif terhadap kinerja karyawan. E-Jurnal Akuntansi 24: 1301. https://doi.org/10.24843/eja.2018.v24.i02.p18.
Al-Waeli, Abbas Jumaah, Raadnaser Hanoon, Hayderalia geeb, & Hayderzg Hairidan. (2020). Impact of accounting information system on financial performance with the moderating role of internal control in Iraqi industrial companies: An Analytical study. Journal of Advanced Research in Dynamical and Control Systems 12 (8): 246–61. https://doi.org/10.5373/jardcs/v12i8/20202471.
Appelbaum, Deniz, Alexander Kogan, Miklos Vasarhelyi, & Zhaokai Yan. (2017). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems 25 (April): 29–44. https://doi.org/10.1016/j.accinf.2017.03.003.
Belfo, Fernando, & António Trigo. (2013). Accounting information systems: Tradition and future directions. Procedia Technology 9: 536–46. https://doi.org/10.1016/j.protcy.2013.12.060.
Bhuyan, Mohammed, & Ranjith Appuhami. (2015). Examining the influence of corporate governance on intellectual capital efficiency: Evidence from Top Service Firms in Australia. Managerial Auditing Journal 30 (1): 347–72.
Bodnar, George H, & William S Hopwood. 2013. Accounting Information Systems Eleventh Edition. Eleventh E. New Jersey: Pearson.
Bose, Ranjit, & Xin Luo. (2014). Investigating security investment impact on firm performance. International Journal of Accounting and Information Management 22 (3): 194–208. https://doi.org/10.1108/IJAIM-04-2014-0026.
Dewi, Sarita Permata. (2012). Pengaruh pengendalian internal dan gaya kepemimpinan terhadap kinerja karyawan SPBU Yogyakarta. Journal of Chemical Information and Modeling 1 (9): 1689–99. file:///C:/Users/User/Downloads/fvm939e.pdf.
Elena, Bruno, Iacoviello Giuseppina, & Lazzini Arianna. (2015). The role of information systems to prevent the impairment of asset quality in the Banks balance sheet. An Italian case study. 23rd European Conference on Information Systems, ECIS 2015 2015-May: 59–75. https://doi.org/10.1007/978-3-319-26488-2.
Emsley, David, and Filip Kidon. (2007). The Relationship between trust and control in International Joint Ventures: Evidence from the Airline Industry. Contemporary Accounting Research 24 (3): 829–58. https://doi.org/10.1506/car.24.3.7.
Esmeray, Azize. (2016). The Impact of accounting information systems on firm performance: Empirical evidence in Turkish small and medium sized enterprises. International Review of Management and Marketing 6 (2): 233–36.
Garrison, R., Noreen, E. & Brewer, P. (2017). Managerial Accounting.16. McGraw-Hill Education.
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21 Update PLS Regresi. 7th ed. Semarang: Universitas Diponegoro.
Ha, Van Dung. (2020). Impact of organizational culture on the accounting information system and operational performance of small and medium sized enterprises in Ho Chi Minh City. Journal of Asian Finance, Economics and Business 7 (2): 301–8. https://doi.org/10.13106/jafeb.2020.vol7.no2.301.
Hariyati, Bambang Tjahjadi, and Noorlailie Soewarno. (2019). The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance. International Journal of Productivity and Performance Management 68 (7): 1250–71. https://doi.org/10.1108/IJPPM-02-2018-0049.
Hasnanto, and Gunawan. (2020). The effect of participation management and accounting information systems understanding on employee performance by competence auditor as moderating variable in public accountant office. In The 1st International Conference on Management and Science, 1:237–44. Tangerang Selatan: LPPM Universitas Pamulang.
Hertati, Lesi, Otniel Safkaur, & Aoron M. Simanjuntak. (2020). How to align management commitments to the successful implementation of management accounting information systems in manager decision making. Ilomata International Journal of Tax & Accounting 1 (2): 89–102.
Hutahayan, Benny. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking 27 (4): 1289–1318. https://doi.org/10.1108/BIJ-02-2018-0034.
I M Alnajjar, Mohd. (2017). Impact of accounting information system on organizational performance: A study of SMEs in the UAE. Global Review of Accounting and Finance 8 (2): 20–38. https://doi.org/10.21102/graf.2017.09.82.02.
Indralesmana, Kadek Wahyu, & I.G.N Agung Suaryana. (2014). Pengaruh penerapan sistem informasi akuntansi terhadap kinerja individu pada usaha kecil dan menengah di Nusa Penida. E-Jurnal Akuntansi Universitas Udayana 1: 14–26.
Kabuye, Frank, Joachim Kato, Irene Akugizibwe, and Nicholas Bugambiro. 2019. Internal control systems, working capital management and financial performance of supermarkets. Cogent Business and Management 6 (1): 1–18. https://doi.org/10.1080/23311975.2019.1573524.
Long, Chris P. (2018). To Control and Build Trust: How managers use organizational controls and trust-building activities to motivate subordinate cooperation. Accounting, Organizations and Society 70: 69–91. https://doi.org/10.1016/j.aos.2018.05.006.
Maharani, Farisa Lailatul, Septarina Prita Dania Sofianti, & Siti Maria Wardayanti. (2015). Pengaruh pengendalian internal terhadap kinerja karyawan pada divisi pelayanan medis di Rumah Sakit Jember Klinik. Jurnal Akuntansi Universitas Jember 13 (2): 57. https://doi.org/10.19184/jauj.v13i2.2166.
Michelon Giovanna , Saverio Bozzolan, Sergio Beretta. (2018). Board monitoring and internal control system disclosure in different regulatory environments. The Eletronic Library 34 (1): 1–5. https://doi.org/10.1108/JAAR-03-2012-0018.
Nallareddy, Suresh, & Maria Ogneva. (2017). Predicting restatements in macroeconomic indicators using accounting information. Accounting Review 92 (2): 151–82. https://doi.org/10.2308/accr-51528.
Romney., Marshall B., and Paul J Steinbart. (2017). Accounting Information Systems. Pearson.
Shagari, Shamsudeen Ladan, Akilah Abdullah, & Rafeah Mat Saat. (2017). Accounting information systems effectiveness: Evidence from The Nigerian Banking Sector. International Journal of Information, Knowlege, and Management 12: 309–35.
Soudani, Siamak Nejadhosseini. (2012). The usefulness of an accounting information system for effective organizational performance. International Journal of Economics and Finance 4 (5): 136–45. https://doi.org/10.5539/ijef.v4n5p136.
Sow, Mouhamadou T. (2021). Analysis of the impact of accounting information systems (AIS) on organizational effectiveness. Business and Economic Research 11 (1): 82. https://doi.org/10.5296/ber.v11i1.18140.
Teru, Susan Peter, Innocent Idoku, & Jane Tinyang Ndeyati. (2017). A Review of the impact of accounting information system for effective internal control on firm performance. Indian Journal of Finance and Banking 1 (2): 52–59. https://doi.org/10.46281/ijfb.v1i2.89.
Trabulsi. (2018). The impact of accounting information systems on organizational performance : The context of Saudi’s SMEs.International Review of Management and Marketing 8(2):69–73.
Turner, Leslie, Andrea B. Weickgenannt, & Mary Copeland. (2017). Accounting Information Systems: Controls and Processes. Third. USA: Willey.
Ushio, Satoshi Sugahara Nabyla Daidj Sumitaka. (2017). Value Creation in Management Accounting and Strategic Management. Diverse and Global Perspectives on Value Creation Set. Vol. Volume 2. https://onlinelibrary.wiley.com/doi/abs/10.1002/9781119419921.
Vanacker, T., Collewaert, V. & Zahra, S.A.(2017). Slack resources, firm performance, and the institutional context: Evidence from privately held European firms. Strategic Management Journal 38 (6), 1305-1326. https://doi.org/10.1002/smj.2583
Wibowo, Alex, & Elisabeth Penti Kurniawati. (2016). Pengaruh penggunaan informasi akuntansi terhadap keberhasilan usaha kecil menengah (Studi pada sentra konveksi di Kecamatan Tingkir Kota Salatiga). Jurnal Ekonomi Dan Bisnis 18 (2): 107. https://doi.org/10.24914/jeb.v18i2.269.
Widhawati, Astri, & I Gst. Ayu Eka Damayanthi. (2018). Pengaruh efektivitas penggunaan sistem informasi akuntansi, budaya kerja, dan insentif terhadap kinerja karyawan. E-Jurnal Akuntansi 24: 1301. https://doi.org/10.24843/eja.2018.v24.i02.p18.