Detail Inovasi Perguruan Tinggi

Tema: International Conference on Islamic Economics Management Accounting Business and Social Sciences (ICIEMABS) 2016
Judul: The Effect Of Accounting Information System Implementation On Information Quality And Its Implication On Manager’s Decision-Making On State-Owned Enterprises (Soes)- Strategic Industries In West Java Province
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0413068403#0410038602#0406096901

Tahun: 2016

Nowadays, decision-making pattern throughout State-Owned Enterprises (SOEs) is still less strategic, this has led to declining performance of SOEs, particularly in strategic industries. This declining performance causes a lot of SOEs-strategic industries in Indonesia are weak in achieving profit. The objective of this study was to measure whether the accounting information system affects the quality of information and its implications for decisionmaking of manager on SOEs-Strategic Industries in West Java province. This study was also trying to prove if the quality of information produced by the accounting information system has met the criteria or not, so it can be used as basis in the manager’s decision-making. In this study, the data used was primary data, so the author collected data by distributing questionnaires to SOEs-strategic industries in West Java province which is still in operation in 2016. Sampling technique used in this study was purposive sampling. Five samples of SOEs-strategic industries were obtained and the respondents were started from bottom line manager (supervisor) to middle line manager. The results showed that the variables of Accounting Information Systems (X) significantly affects the information quality (Z) as well as a significant impact on Decision Making (Y). The total effect of Accounting Information Systems (X) on the Information Quality (Z) and its implications for Decision Making (Y) is 20.5% and the remaining 79.5% is the influence of other factors that were not examined in this study.