Adopsi Sistem Informasi Akuntansi pada Usaha Kecil dan Menengahdi Surabaya dan Sekitarnya.

Widyaningdyah, Agnes Utari (2014) Adopsi Sistem Informasi Akuntansi pada Usaha Kecil dan Menengahdi Surabaya dan Sekitarnya. Jurnal Keuangan & Perbankan, 11 (1). pp. 82-101. ISSN 1829-9865

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Official URL: http://journal.ibs.ac.id/index.php/jkp/issue/archi...

Abstract

This study aims to investigate the alignment between Accounting Information Systems ( AIS ) and the business strategy as well as the factors that can influence the alignment of the Small and Medium Enterprises ( SMEs ) in surrounding Surabaya. Cluster analysis is used to find two sets of groups which could be considered more aligned and less aligned. By using chi - square and independent sample t – test, alignment’s score of AIS for both groups is tested on some factors, such as, the complexity of information technology , knowledge and commitment of the manager / owner, the existence of external and internal experts, and the size of the company . The results indicates that the complexity of information technology, knowledge of manager / owner, and the existence of internal experts relates to the AIS alignment in SME’s surrounding Surabaya.

Item Type: Article
Uncontrolled Keywords: Accounting Information System, (AIS), alignment, small and medium enterprise (SME)
Subjects: Business > Accounting
Divisions: Journal Publication
Depositing User: F.X. Hadi
Date Deposited: 15 Jan 2019 01:16
Last Modified: 22 Apr 2019 08:08
URI: http://repository.wima.ac.id/id/eprint/16640

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