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Cause and effect of accounting information system: A study in national Zakat management organization

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  • Adeh Ratna Komala

    (University of Computer, Bandung, Indonesia)

Abstract

Cultural organizations can improve the effectiveness of accounting information systems. The effectivess of accounting information system can affect the effectiveness of accounting information. The phenomenon that occurs in an organization in Indonesia shows the accounting information system has not been qualified so the accounting information has not been qualified either. This study was conducted to seek the truth through testing that shows the influence of organizational culture on the effectiveness of accounting information systems that have an impact on the effectiveness of accounting information. The data which were used were obtained through a survey by distributing a questionnaire to 38 recorded zakat management organizations active in Zakat Organizations Forum (FOZ), processed statistically using SEMPLS. The research method used explanatory research method, to get the basic answers of cause and effect by analyzing the causes of problems in the effectiveness of accounting information systems and the effectiveness of accounting information. The results showed the issue on the effectiveness of accounting information that has not happened because it has not been the effectiveness of accounting information system. The accounting information systems have not been optimal because it has not been the effectiveness of organizational culture.

Suggested Citation

  • Adeh Ratna Komala, 2017. "Cause and effect of accounting information system: A study in national Zakat management organization," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(2), pages 69-76.
    • Handle: RePEc:apb:jabsss:2017:p:69-76
    DOI: 10.20474/jabs-3.2.2
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    References listed on IDEAS

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    1. Adeh Ratna Komala, 2012. "The Influence Of The Accounting Managers’ Knowledge And The Top Managements’ Support On The Accounting Information System And Its Impact On The Quality Of Accounting Information: A Case Of Zakat Insti," Journal of Global Management, Global Research Agency, vol. 4(1), pages 53-73, July.
    2. Mahdi Salehi, 2011. "A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange," Journal of Economics and Behavioral Studies, AMH International, vol. 2(2), pages 76-85.
    3. Elisabeth Penti Kurniawati & Akhsa, 2016. "Effect analysis of the use of accounting information, managerial performance and employee performance Towards SMEs," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 2(3), pages 131-142.
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