Repository Universitas Pakuan

Detail Karya Ilmiah Dosen

IRA NOVIANTY, SRI MULYANI, SRIHADI WINARNINGSIH, IDA FARIDA

Judul : The Effect of Dynamic Capability, User Ethics, and Top Management Support on the Quality Management Accounting Information Systems and Their Impact on the Quality of Decision Making. An Empirical Case of Local Governments in Indonesia

Abstrak :
Abstract: This research aimed to predict to what degree dynamic capabilities, user ethics, and top management support influence management accounting information systems and the impact on quality decision making. Data in this research was collected through a questionnaire distributed to 128 municipalities and districts throughout West Java and Bali, Indonesia. The data analysis used for hypothesis testing was an approach using structural equation modelling with partial least squares. The research shows that dynamic capability and top management support have a significant influence upon the quality of management accounting information systems, but user ethics has no significant influence. Quality of management accounting information systems, dynamic capability, user ethics, and top management support have a significant influence upon the quality of decision making.Keywords: dynamic capabilities; ethics; top management support; management accounting information system quality; decision-making

Tahun : 2018 Media Publikasi : Jurnal Internasional

Kategori : Jurnal No/Vol/Tahun : 62 / 8 / 2018

ISSN/ISBN : 2393 - 5162

PTN/S : Universitas Pakuan Program Studi : AKUNTANSI

Bibliography :
References[1]Al Mamary, Y. H., Shamsuddin, A., and Aziati, N. (2013). The impact of management information systems adoption in managerial decision making: A review. Management Information Systems, 8(4): 010-017.[2]Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., and Young, S. M. 2012. Management accounting information for decision-making and strategy execution. 6th Edition. Pearson Education.[3]Ballantine, J., Levy, M., Martin, A., Munro, I., and Powel, P. (2000). An ethical perspective on information systems evaluation. International Journal of Agile Management Systems, 2(3): 233-241.[4]Boonstra, A. (2013). How do top managers support strategic information system projects and why do they sometimes withhold this Support? International Journal of Project Management, 31(4): 498-512.[5]Burisch, R., and Wohlgemuth, V. 2016. Blind spot on dynamic capabilities: A system theoretical perspective.Journal of Innovation and Knowledge, 1(2): 109-116.[6]Caniels, M. C. J. and Bakens, R. J. J. M. 2012. The effect of project MIS on decision making in a multi-project environment. International Journal and Project Management, 30: 162-175.[7]Choe, J.-M. (2014). Impact of management accounting information and AMT on organizational performance.Journal of Information Technology, 19: 203-214.[8]Chitmun, S. and Ussahawanitchakit, P. 2011. Management accounting systems sophistication and decision-making performance. Journal of Academy of Business and Economics, 11(3). [9]Dauth, T., Pronobis, P., and Schmid, S. 2017. Exploring the link between internalization of top management and accounting quality: the CFO’s internal experience matters. International Business Review, 26(1): 71-88.[10]Dillard, J. F. and Yuthas, K. 2001. Responsibility ethics for audit expert systems. Journal of Business Ethics, 337-359.[11]Doll, W. (1985). Avenues for top management involvement in successful MIS development. MIS Quarterly, 9 (March): 17-36.[12]Duska, R., Duska, B. S., and Ragatz, J. A. 2011. Accounting Ethics. Wiley Blackwell.[13]Eisenhardt, K. M., and Marten, J. A. 2000. Dynamic capabilities: What are they? Strategic Management Journal, 21: 1105-1121.[14]Griffin, R. W., and Moorhead, G. 2010. Myths, Recipes and Knowledge Bases in Organizational Analysis. 9th edition. South Western, Cengage Learning.[15]Giniuniene, J., and Jurksiene, L. 2015. Dynamic capability, innovation, and organizational learning: Interrelation and impact on firm performance. Procedia- Social and Behavioral Sciences, 213: 985-991.[16]Hair Jr, J. F., Mult, T., Ringle, C., and Sarstedt, M. 2014. A Primer on Partial Least Squares Structural Equation Modelling (PLS-SEM). SAGE Publications17]Hansen, D. R., Mowen, M. M., and Guan, L. 2009. Cost management: Accounting and Control. 6th E dition.South-Western, Cengage Learning.[18]Heidmann, M. 2008. The Role of Management Accounting Systems in Strategic Sense Making. Germany: Deutscher Universitats-Verlag.[19]Helfat, C. E., Finkelstein, S., Mitchell, W., Peteraf, M. A., Singh, H., Teece, D. J., and Winter, S. G. 2007. Dynamic Capabilities Understanding the Strategic Change in Organizations. Blackwell Publishing. [20]Hilton, R. W., and Platt, D. E. 2014. Managerial Accounting is Creating Value in a Dynamic Business Environment. 10th Edition. New York, NY: McGraw-Hill.[21]Kaplan, R. S., and Atkinson, A. A. 1998. Advanced Management Accounting. 2rd Edition. Prentice Hall International. [22]Khrosrowpour, M., and Travers, J. 1991. Managing Information Technology in a Global Society. IDEA Group Publishing.[23]Kloot, L., Italia, M., Oliver, J. and Brooks, A. 1999. Organizational Learning and Management Accounting Systems. [24]Kloviene, L., and Gimzauskiene, E. 2015. The effect of information technology on accounting system’sconformity with the business environment: A case study in banking sector company. Procedia Economics and Finance, 32: 1707-1712.[25]Labelle, R., Gargouri, R. M., and Francoeur, C. 2010. Ethics, diversity management, and financial reporting quality. Journal of Business Ethics, 93(2): 335-353.[26]Laudon, K. C and Laudon, J. P. 2014. Management information systems–Managing the digital firm. 13thEdition. England: Pearson Education Limited.[27]Law, C. C. H., and Ngai, E. W. T. 2007. ERP systems adoption: An exploratory study of the organizational factors and impacts of ERP success. Information and Management, 44(4): 4 18-432.[28]Lee, J., Elbashir, M. Z., Mahama, H., and Sutton, S. G. 2013. Enablers of top management team support for integrated management control system innovations. International Journal of Accounting Information System, 15(1): 1-25.[29]Lie, J. C., Shiue, Y. C., and Chen, C. Y. 2016. Examining the impact of organizational culture and top management support of knowledge sharing on the success of software process improvement. Computers in Human Behavior, 54: 462-474.[30]McLeod, R., and Schell, G. P. 2007. Management Information Systems. 10th Edition. New Jersey: Pearson Education.[31]Mulyani, S., Jufri, D., and Citra, S. 2016. The effect of clarity of business vision and top management support on the quality of business intelligence system: Evidence from Indonesia. Asian Journal of Information Technology 15: 2958-2964.[32]Mulyani, S., Rohail, H., and Fajar, A. 2016. The critical success factor for the use of information system and its impact on the organizational performance. International Business Management, 10(4): 552-560.[33]Negulescu, O., and Doval, E. 2014. The quality of the decision-making process related to organizations’ effectiveness.Procedia Economics and Finance, 15: 858-863.[34]Neo, B. S., and Chen, G. 2007. Dynamic governance, embedding culture, capabilities and change in Singapore. World Scientific Publishing.[35]Olumoye, M. (2013). Ethics and social impact of information systems in our society: Analysis and recommendation. International Journal of Science and Research, 2(11): 154-158.[36]Prasad, A., and Green, P. 2015. Organizational competencies and dynamic accounting information system capability: Impact on AIS processes and firm performance. Journal of Information System. American Accounting Association. 29(3): 23-149.[37]Raghunathan, T. S. 1992. Impact of the CEO’s participation on information systems steering committees.Journal of Management Information Systems, 8 (4): 83-96.[38]Ragu-Nathan, B. S., Apigian, C. H., Ragu-Nathan, T. S., and Tu, Q. 2004. Path analytic study of the effect of top management support for information systems performance. The International Journal of Management Science, 32: 459–471.[39]Rogerson, S., Weckert, J., and Simpson, C. 2000. An ethical review of information systems development: The Australian computer society’s code of ethics and SSADM. Information Technology & People, 13(2): 121-136.[40]Saeed, K. A., and Abdinnour-Helm, S. 2008. Examining the effects of information system characteristics and perceives the usefulness of the post-adoption usage of information systems. Information Management, 45(6): 376-386.[41]Sajady, H., Datsgir, M., and Nejad, H. H. 2008. Evaluation of the effectiveness of an accounting information system. International Journal of Information Science and Technology, 6(2): 49-59.[42]Sher, P. J., and Lee, V. C. 2004. Information technology as a facilitator for enhancing dynamic capabilities through knowledge management.Information & Management, 41(8): 933-945.[43]Sohal, A. S., Moss, S., and Ng, L. 2001. Comparing IT success in manufacturing and service industries. International Journal of Operations & Production Management, 21(1/2): 30-45.[44]Susanto, A. 2013. Sistem Informasi Akuntansi: Struktur-Pengendalian-Resiko-Pengembangan, Edisi Perdana, Cetakan Pertama.Bandung: Lingga Jaya.[45]Strimuckas, M., and Valanciene, L. 2010. Development of modern management accounting system. Engineering Economics, 21(4): 377-386.[46]Taicu, M. 2013. Ethics in management accounting. Scientific Bulletin- Economic Sciences Statistics and Financial Analysis, 9(15). [47]Teece, D. J., Pisano, G., and Shuen, A. 1997. Dynamic capabilities and strategic management.Strategic Management Journal, 18(7): 509-533.[48]Trevino, L. K. 1986. Ethical decision making in organizations: A person-situation interactionist model.Academy of Management Review, 11(3): 601-617.[49]Weetman, P. 2010. Management Accounting. 2nd Edition. England: Pearson. [50]Wohlgemuth, V., and Wenzel, M. 2016. Dynamic capabilities and routinization. Journal of Business Research, 69(5): 1944-1948.[51]Xu, H. J. 2014. Enterprise Integration and Information architecture. CRC Press.[52]Young, R., and Poon, S. 2013. Top management support: Almost always necessary and sometimes sufficient for success: Findings from a fuzzy set analysis. International Journal of Project Management, 31(7): 943-957.[53]Zeni, T. A., Buckley, M. R., Mumford, M. D., and Griffith, J. A. 2016. Making “sense” of ethical decision making. The Leadership Quarterly.[54]Zolo, M., and Winter, S. G. 2002. Deliberate learning and the evolution of dynamic capabilities. Organization Science, 13(3): 339-351.*** Audit Board of the Republic of Indonesia – Overview of Examination Results Semester I, 2016.*** Ministry of Empowerment of State Apparatus. 2015. Report on The Performance of Government Agencies.

URL : http://cesmaa.org/Docs/JAES-862-Winter-2018%20(1).pdf

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Detail Karya Ilmiah Dosen

IRA NOVIANTY, SRI MULYANI, SRIHADI WINARNINGSIH, IDA FARIDA

Judul	:	The Effect of Dynamic Capability, User Ethics, and Top Management Support on the Quality Management Accounting Information Systems and Their Impact on the Quality of Decision Making. An Empirical Case of Local Governments in Indonesia
Abstrak	:	Abstract: This research aimed to predict to what degree dynamic capabilities, user ethics, and top management support influence management accounting information systems and the impact on quality decision making. Data in this research was collected through a questionnaire distributed to 128 municipalities and districts throughout West Java and Bali, Indonesia. The data analysis used for hypothesis testing was an approach using structural equation modelling with partial least squares. The research shows that dynamic capability and top management support have a significant influence upon the quality of management accounting information systems, but user ethics has no significant influence. Quality of management accounting information systems, dynamic capability, user ethics, and top management support have a significant influence upon the quality of decision making.Keywords: dynamic capabilities; ethics; top management support; management accounting information system quality; decision-making
Tahun	:	2018	Media Publikasi	:	Jurnal Internasional
Kategori	:	Jurnal	No/Vol/Tahun	:	62 / 8 / 2018
ISSN/ISBN	:	2393 - 5162
PTN/S	:	Universitas Pakuan	Program Studi	:	AKUNTANSI
Bibliography	:	References[1]Al Mamary, Y. H., Shamsuddin, A., and Aziati, N. (2013). The impact of management information systems adoption in managerial decision making: A review. Management Information Systems, 8(4): 010-017.[2]Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., and Young, S. M. 2012. Management accounting information for decision-making and strategy execution. 6th Edition. Pearson Education.[3]Ballantine, J., Levy, M., Martin, A., Munro, I., and Powel, P. (2000). An ethical perspective on information systems evaluation. International Journal of Agile Management Systems, 2(3): 233-241.[4]Boonstra, A. (2013). How do top managers support strategic information system projects and why do they sometimes withhold this Support? International Journal of Project Management, 31(4): 498-512.[5]Burisch, R., and Wohlgemuth, V. 2016. Blind spot on dynamic capabilities: A system theoretical perspective.Journal of Innovation and Knowledge, 1(2): 109-116.[6]Caniels, M. C. J. and Bakens, R. J. J. M. 2012. The effect of project MIS on decision making in a multi-project environment. International Journal and Project Management, 30: 162-175.[7]Choe, J.-M. (2014). Impact of management accounting information and AMT on organizational performance.Journal of Information Technology, 19: 203-214.[8]Chitmun, S. and Ussahawanitchakit, P. 2011. Management accounting systems sophistication and decision-making performance. Journal of Academy of Business and Economics, 11(3). [9]Dauth, T., Pronobis, P., and Schmid, S. 2017. Exploring the link between internalization of top management and accounting quality: the CFO’s internal experience matters. International Business Review, 26(1): 71-88.[10]Dillard, J. F. and Yuthas, K. 2001. Responsibility ethics for audit expert systems. Journal of Business Ethics, 337-359.[11]Doll, W. (1985). Avenues for top management involvement in successful MIS development. MIS Quarterly, 9 (March): 17-36.[12]Duska, R., Duska, B. S., and Ragatz, J. A. 2011. Accounting Ethics. Wiley Blackwell.[13]Eisenhardt, K. M., and Marten, J. A. 2000. Dynamic capabilities: What are they? Strategic Management Journal, 21: 1105-1121.[14]Griffin, R. W., and Moorhead, G. 2010. Myths, Recipes and Knowledge Bases in Organizational Analysis. 9th edition. South Western, Cengage Learning.[15]Giniuniene, J., and Jurksiene, L. 2015. Dynamic capability, innovation, and organizational learning: Interrelation and impact on firm performance. Procedia- Social and Behavioral Sciences, 213: 985-991.[16]Hair Jr, J. F., Mult, T., Ringle, C., and Sarstedt, M. 2014. A Primer on Partial Least Squares Structural Equation Modelling (PLS-SEM). SAGE Publications17]Hansen, D. R., Mowen, M. M., and Guan, L. 2009. Cost management: Accounting and Control. 6th E dition.South-Western, Cengage Learning.[18]Heidmann, M. 2008. The Role of Management Accounting Systems in Strategic Sense Making. Germany: Deutscher Universitats-Verlag.[19]Helfat, C. E., Finkelstein, S., Mitchell, W., Peteraf, M. A., Singh, H., Teece, D. J., and Winter, S. G. 2007. Dynamic Capabilities Understanding the Strategic Change in Organizations. Blackwell Publishing. [20]Hilton, R. W., and Platt, D. E. 2014. Managerial Accounting is Creating Value in a Dynamic Business Environment. 10th Edition. New York, NY: McGraw-Hill.[21]Kaplan, R. S., and Atkinson, A. A. 1998. Advanced Management Accounting. 2rd Edition. Prentice Hall International. [22]Khrosrowpour, M., and Travers, J. 1991. Managing Information Technology in a Global Society. IDEA Group Publishing.[23]Kloot, L., Italia, M., Oliver, J. and Brooks, A. 1999. Organizational Learning and Management Accounting Systems. [24]Kloviene, L., and Gimzauskiene, E. 2015. The effect of information technology on accounting system’sconformity with the business environment: A case study in banking sector company. Procedia Economics and Finance, 32: 1707-1712.[25]Labelle, R., Gargouri, R. M., and Francoeur, C. 2010. Ethics, diversity management, and financial reporting quality. Journal of Business Ethics, 93(2): 335-353.[26]Laudon, K. C and Laudon, J. P. 2014. Management information systems–Managing the digital firm. 13thEdition. England: Pearson Education Limited.[27]Law, C. C. H., and Ngai, E. W. T. 2007. ERP systems adoption: An exploratory study of the organizational factors and impacts of ERP success. Information and Management, 44(4): 4 18-432.[28]Lee, J., Elbashir, M. Z., Mahama, H., and Sutton, S. G. 2013. Enablers of top management team support for integrated management control system innovations. International Journal of Accounting Information System, 15(1): 1-25.[29]Lie, J. C., Shiue, Y. C., and Chen, C. Y. 2016. Examining the impact of organizational culture and top management support of knowledge sharing on the success of software process improvement. Computers in Human Behavior, 54: 462-474.[30]McLeod, R., and Schell, G. P. 2007. Management Information Systems. 10th Edition. New Jersey: Pearson Education.[31]Mulyani, S., Jufri, D., and Citra, S. 2016. The effect of clarity of business vision and top management support on the quality of business intelligence system: Evidence from Indonesia. Asian Journal of Information Technology 15: 2958-2964.[32]Mulyani, S., Rohail, H., and Fajar, A. 2016. The critical success factor for the use of information system and its impact on the organizational performance. International Business Management, 10(4): 552-560.[33]Negulescu, O., and Doval, E. 2014. The quality of the decision-making process related to organizations’ effectiveness.Procedia Economics and Finance, 15: 858-863.[34]Neo, B. S., and Chen, G. 2007. Dynamic governance, embedding culture, capabilities and change in Singapore. World Scientific Publishing.[35]Olumoye, M. (2013). Ethics and social impact of information systems in our society: Analysis and recommendation. International Journal of Science and Research, 2(11): 154-158.[36]Prasad, A., and Green, P. 2015. Organizational competencies and dynamic accounting information system capability: Impact on AIS processes and firm performance. Journal of Information System. American Accounting Association. 29(3): 23-149.[37]Raghunathan, T. S. 1992. Impact of the CEO’s participation on information systems steering committees.Journal of Management Information Systems, 8 (4): 83-96.[38]Ragu-Nathan, B. S., Apigian, C. H., Ragu-Nathan, T. S., and Tu, Q. 2004. Path analytic study of the effect of top management support for information systems performance. The International Journal of Management Science, 32: 459–471.[39]Rogerson, S., Weckert, J., and Simpson, C. 2000. An ethical review of information systems development: The Australian computer society’s code of ethics and SSADM. Information Technology & People, 13(2): 121-136.[40]Saeed, K. A., and Abdinnour-Helm, S. 2008. Examining the effects of information system characteristics and perceives the usefulness of the post-adoption usage of information systems. Information Management, 45(6): 376-386.[41]Sajady, H., Datsgir, M., and Nejad, H. H. 2008. Evaluation of the effectiveness of an accounting information system. International Journal of Information Science and Technology, 6(2): 49-59.[42]Sher, P. J., and Lee, V. C. 2004. Information technology as a facilitator for enhancing dynamic capabilities through knowledge management.Information & Management, 41(8): 933-945.[43]Sohal, A. S., Moss, S., and Ng, L. 2001. Comparing IT success in manufacturing and service industries. International Journal of Operations & Production Management, 21(1/2): 30-45.[44]Susanto, A. 2013. Sistem Informasi Akuntansi: Struktur-Pengendalian-Resiko-Pengembangan, Edisi Perdana, Cetakan Pertama.Bandung: Lingga Jaya.[45]Strimuckas, M., and Valanciene, L. 2010. Development of modern management accounting system. Engineering Economics, 21(4): 377-386.[46]Taicu, M. 2013. Ethics in management accounting. Scientific Bulletin- Economic Sciences Statistics and Financial Analysis, 9(15). [47]Teece, D. J., Pisano, G., and Shuen, A. 1997. Dynamic capabilities and strategic management.Strategic Management Journal, 18(7): 509-533.[48]Trevino, L. K. 1986. Ethical decision making in organizations: A person-situation interactionist model.Academy of Management Review, 11(3): 601-617.[49]Weetman, P. 2010. Management Accounting. 2nd Edition. England: Pearson. [50]Wohlgemuth, V., and Wenzel, M. 2016. Dynamic capabilities and routinization. Journal of Business Research, 69(5): 1944-1948.[51]Xu, H. J. 2014. Enterprise Integration and Information architecture. CRC Press.[52]Young, R., and Poon, S. 2013. Top management support: Almost always necessary and sometimes sufficient for success: Findings from a fuzzy set analysis. International Journal of Project Management, 31(7): 943-957.[53]Zeni, T. A., Buckley, M. R., Mumford, M. D., and Griffith, J. A. 2016. Making “sense” of ethical decision making. The Leadership Quarterly.[54]Zolo, M., and Winter, S. G. 2002. Deliberate learning and the evolution of dynamic capabilities. Organization Science, 13(3): 339-351.* Audit Board of the Republic of Indonesia – Overview of Examination Results Semester I, 2016.* Ministry of Empowerment of State Apparatus. 2015. Report on The Performance of Government Agencies.
URL	:	http://cesmaa.org/Docs/JAES-862-Winter-2018%20(1).pdf