文章基本信息

标题：DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI: STUDI EMPIRIS PADA BANK SYARIAH DI WILAYAH DAERAH ISTIMEWA YOGYAKARTA
本地全文：下载
作者：Marfuah Marfuah ; Akbar Handoko
期刊名称：Jurnal Ekonomi dan Keuangan Islam
印刷版ISSN：2088-9968
电子版ISSN：2614-6908
出版年度：2017
卷号：2
期号：1
页码：52-63
语种：English
出版社：Center for Islamic Economics Studies and Development
摘要：This research is aim to analyze factors affecting the performance of accounting information system (SIA) of Islamic Banks in Daerah Istimewa Yogyakarta (DIY). The variables that are expected to influence SIA including the existence of monitoring board, formalization of information system, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer, and user conflict . As many as 65 respondents were taken from 3 Islam banks in DIY. The research findings show that there are 6 variables that significantly influencing the performance of SIA, namely: the existence o fmonitoring board, top management support, user involvement, technical skill of staff, organization size, training and education program, location of information system department, communication between user and developer. Meanwhile, user conflict variable has negative influence on the performace of SIA. Formalization of information system variable and organization size variable have no influence on the performance of SIA.