Journal of Administrative and Business Studies JABS

2017, 3(2): 69-76

PRIMARY RESEARCH

Cause and effect of accounting information system: A

study in national Zakat management organization
Adeh Ratna Komala *

University of Computer, Bandung, Indonesia

Abstract. Cultural organizations can improve the effectiveness of accounting information systems. The effec-
Index Terms tivess of accounting information system can affect the effectiveness of accounting information. The phenomenon
Organizational culture that occurs in an organization in Indonesia shows the accounting information system has not been quali ied so the
Accounting information system accounting information has not been quali ied either. This study was conducted to seek the truth through testing
Zakat organization forum that shows the in luence 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
Received: 25 January 2017 a survey by distributing a questionnaire to 38 recorded zakat management organizations active in Zakat Orga-
Accepted: 4 March 2017 nizations Forum (FOZ), processed statistically using SEMPLS. The research method used explanatory research
Published: 21 April 2017 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.

©2017 TAF Publishing. All rights reserved.

INTRODUCTION formation in zakat organizations has not been good. If the

“Accounting information is that a sub set of information that accounting information is bad then organization will be in
is expressed mainly in inancial (money) terms” (Clarke, chaos (Strong, Lee & Wang, 2007:38) and when the account-
2002:9). Xu (2009:1) said that the effectiveness of account- ing information in organization is in good quality, then the
ing information is a competitive advantage for the organi- organization can work well (Salehi, Rostami & Mogadam,
zation. With the quality of accounting information, organi- 2010). Laudon & Laudon (2008:7) said that the informa-
zation will be superior in decision-making compared to its tion quality is generated by the effectiveness of accounting
competitors (Laudon & Laudon, 2008:14). Accurate, timely, information system. The phenomenon that occurs in za-
relevant and complete are characteristics of the information kat management organization is expressed by Nana (2011)
quality, (McLeod & Schell, 2007:35). The potential of zakat that among the major problems that is faced by zakat man-
in Indonesia in 2015 is 217 trilion rupiahs, but the amount agement organization, one of the problems is information
collected is only 3.7 trilion rupiahs (Junaidi, 2016). The systems, because most zakat management organizations
phenomenon that occurs in zakat management organiza- do not understand the importance of information systems
tion is expressed by Chaidar, Baramuli & Irfan (2011) and to improve the information quality and the organization's
Azzumardi (2011) that the accountability of accounting in- performance. The effectiveness of information system is an
* Corresponding author: Adeh Ratna Komala
† Email: [email protected]
2017 A. R. Komala – Cause and effect of accounting . . . . 70

information system that presents ease of usefulness (Moller formation from data transaction. Then Gellinas, Ulrich, Dull
& Charles & Sohail, 2011:81), adaptability (Tavana, 2011:1) & Wheeler (2012:14) said that the accounting information
and integration (Norman, 2007:20). system is a component of management information sys-
According to Claver, Llopis, Reyes Gonzalez & Gascó tems.
(2001) organizational culture is associated with account- As for Romney & Steinbart (2012:6) they de ine a sys-
ing information systems, which can form the organizational tem that collects, records, stores, and processes the data to
culture and provide guidance in the implementation of the generate information is an accounting information system.
effectiveness of accounting information systems in organi- In detail Susanto (2004:72) de ines that system of account-
zations. Further it is said that organizational culture is mea- ing information is an integration of sub-systems which are
sured by artifacts (Colquit, Lepine & Wesson, 2011:559- interconnected with each other to process transaction data
561), values (Mcshane & Glinow, 2010:416) and basic as- related to inancial problem into inancial information. In
sumptions (Ivancevich, Konopaske & Michael, 2011:41). this study the effectiveness of information systems dimen-
Then it is grouped by type, they are culture of clan, adhoc- sions are ease of use that should be clear and understand-
racy, market and hierarchy (Nevizond, 2007:32-41). able usefulness means that it can assist the user in doing his
job (Moller et al., 2011:81), adaptability which emphasizes
LITERATURE REVIEW the ability to manage internal and external changes (Tavana,
Organizational Culture 2011:1) and integrated means integrated information sys-
The culture of organization is a set of values, beliefs, behav- tem on the basic parts of the system to achieve better func-
iors, habits, and attitudes that help a member of organiza- tion in line with expectations (Norman, 2007:20).
tion in understanding the principles which are espoused by
the organization how it does everything and what it con- The Effectiveness of Accounting Information
siders important (Grif in & Moorhead, 2003:162). Colquit Accounting information which is disclosed by Clarke
et al. (2011:528) said that culture of organization is a so- (2002:9) that information of accounting is a set of infor-
cial knowledge in an organization on the rules, norms and mation that is expressed in inancial terms. Information of
values that shape the attitudes and behaviors of employ- accounting is used to plan and control performance. Belka-
ees. Kreitner & Kinicki (2009:65) said that organizational oui (2004:213) said that information of accounting is essen-
culture is the shared values and beliefs underlying "orga- tially monetary and quanti ied. Information of accounting
nizational identity". The culture of organization is a set of is quantitative, formal, structured, audited, numerical and
beliefs, values, rituals, events, myths and specialized termi- past-oriented.
nology which is the result of a common identity and sense The effectiveness of information is information that is
of community in an organization. In this study, the instru- suitable for the user, wherein the information available has
ment used to describe the organizational culture pro ile is distinctive features that meet or even exceed the expecta-
Organizational Culture Assessment Instrument (OCAI), it is tions of users (Kahn, Strong & Wang, 2002:185). The di-
an instrument that highlights the main points of the dimen- mensions of accounting information which are used in this
sions and attributes of organizational culture (Nevizond, study are accurate that means the information should re-
2007:39). The theoretical model is known as the Competing lect the actual situation, timely means that the information
Values Framework, it is one of the concepts that can be used should be available when it is needed, relevant means that
to diagnose the organizational culture which is based on the the information provided must be suitable with as required
dominant characteristic phenomenon of the organization, a (if appropriate) and complete information should be fully
model of managerial and leadership ways of managing em- given according to the needs of users in an effort to make
ployees, organization adhesives, the strategy adopted and the decision (Mcleod & Schell, 2007:35).
the criteria for success (Cameron & Quinn, 1999 ). Based
on the type, culture is divided into culture clan, adhocracy, Framework
market and hierarchy (Nevizond, 2007: 32-41). The effectiveness of accounting information systems is
in luenced by organizational culture
The Effectiveness of Accounting Information Systems O’Brien & Marakas, (2009:17) said that effectiveness of in-
Weyandt, Kimmel & Kieso, (2010:199) said that the ac- formation systems is formed by increasing the organiza-
counting information system is a system that produces in- tional culture. It is very important to understand the cul-
ISSN: 2414-309X
DOI: 10.20474/jabs-3.2.2
71 J. Admin. Bus. Stud. 2017

ture to assess the information system of which the culture at in luences the Effectiveness of Accounting Information.
every level, including national, organization’s and group’s
culture can in luence the effectiveness of information sys-
tems within a company (Leidner & Kayworth, 2006). Ba-
tool (2011) said that organizational culture is one of the
factors that in luence the effectiveness of information sys-
tems. Salehi & Abdipour (2011) explain that the research
results are done to identify some of the inhibiting factors
which form the high quality of information systems and
one of which is mentioned as 19 percent of the inhibiting FIGURE 1 . The framework
factors that is the organizational culture. The same thing is
said by Allen et al. (2004) who found that organizational
culture is one factor that inhibits the forming of the effec- RESEARCH METHOD
tiveness of information system. The next Komala (2012) This research used the descriptive and explanatory method.
said that organizational culture signi icantly in luences sys- The target population of this research was Zakat Manage-
tem of accounting information. Based on description it can ment Organization that is registered in Zakat Organization
be said that the organizational culture in luences the sys- Forum. The samples were obtained as much as 38 OPZ.
tem of accountig information. The reasons to set the population from Zakat Management
Organization is an organization which is related to public
The effectiveness of accounting information is in luenced funds, where the information system in OPZ that generates
by the ffectiveness of accounting information systems the information is still not quali ied, while the funds raised
Heidmann (2008:80) said that the system quality produces are public funds that must be accounted for. The method
quality of information and it re lects the information pro- used in data collection was survey method with a question-
cessing system. Hall (2011:15) said that user requires the naire sent by mail and email. Data analysis was carried
information that is generated by information system. Gelli- out through (i) descriptive analysis to explain the variables’
nas et al. (2012:14) revealed the effectiveness of the infor- characteristics that were studied in order to support trou-
mation available through such systems. Romney & Stein- bleshooting to obtain advice operationally; (ii) the analysis
bart (2012:6) said that an accounting information system through structural equation modeling (Structural Equation
is a system that collects, records, stores, and processes the Model-SEM) in order to answer the problem formulation,
data to produce information. and the hypothesis.
Next Arens, Elder & Beasley (2010:7) said that organi-
zations should develop a system of information to ensure RESULTS AND DISCUSSION
that the events of economic entities are noted timely and Descriptive Analysis of Organizational Culture
reasonably for the preparation of information. Salehi et In the zakat management organization although it is a non-
al. (2010) said that the accounting information system’s pro it organization it is still working to be able to explore
quality improves the accounting information’s quality, the the large enough zakat potential so that it focuses on za-
research results reveal that there is a gap between the in- kat transaction. The efforts to attract muzakki would be
formation systems that should be and the actual ones. The a challenge. Among the zakat management organizations,
quality of accounting information is affected by the quality there is competition with each other to gain the trust of
of accounting information system, (Komala, 2012; Kurni- its muzakki. This certainly becomes a motivation for every
awati & MeilianaIntani, 2016; Al ian & Tresna, 2017). Next zakat management organization to market zakat programs
Sajady, Dastgir & Nejad (2008) explains that the effective- that can make its mustahik independent and increase the
ness of accounting information systems can improve the public trust, especially the muzakki. It is intended that in
effectiveness of accounting information. The framework of the future the zakat mustahik who are guided will be the
this study is as follows: muzakki who are potential for the community. Market cul-
H1: Organizational Culture in luences the Effectiveness of ture is very pronounced in zakat management organization
Accounting Information Systems. which is formed based on public self-service as it will com-
H2: The Effectiveness of Accounting Information System pete loating mass. As for zakat management organization
which is under the name of a company, its muzakki target
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2017 A. R. Komala – Cause and effect of accounting . . . . 72

is more de inite, because the company's employees are its tion for employees to be the remaining muzakki under the
main muzakki. But the organization also must still strive auspices of the company. It is strongly associated with the
to maintain its muzakki loyalty because there is no obliga- trust of its muzakki on zakat management organizations.

TABLE 1 . The recapitulation score of respondents to organizational culture variable

No Indicator Respondents Mean Score Criteria

F B F B F B F B F B
1 Philosophy 17 85 75 300 10 30 9 18 3 3 3.82 Market
2 Stability 16 80 59 236 27 81 8 16 4 4 3.66 Market
Basic Assumption 3.74 Market
3 Competence 32 160 27 108 39 117 14 28 2 2 3.64 Market
4 Aggressiveness 18 90 19 76 28 84 28 56 21 21 2.87 Adhocracy
Value 3.25 Market
5 Organizational climate 14 70 40 160 42 126 11 22 7 7 3.38 Market
6 The distribution of power and authority 18 90 51 204 31 93 7 14 7 7 3.58 Market
Artefact 3.48 Market
Grand mean 3.49 Market

Maintaining muzakki loyalty is certainly the next home- This shows that the Accounting Information System on za-
work for the zakat organizations, because the muzakki who kat management organizations indicates that the functional
are already satis ied with the services, programs and op- integration (application) is the biggest obstacle in zakat
erations will strive to entrust their zakat to zakat manage- management organizations. Most of the zakat management
ment organizations of which their survival depends on the organizations use the system which is not fully integrated
level of public trust (muzakki). Indicator of 'aggressiveness' yet. The ATM and internet banking services which are of-
seems to be the type of adhocracy culture that is a culture fered by mostly zakat management organizations in fact
where the organization member individually is able to take are still separate from the internal systems used in the or-
risks, has the value of innovation and entrepreneurship. It ganization. The checking account which is the information
is pretty good when it is viewed from the products produced from the bank is used as input data for the system running
in the form of zakat program. It means that employees in in the organization. It is said further that in order to inte-
zakat management organizations innovate enough to create grate the applications, functions running are constrained
a zakat program. But it is needed to be more motivated in in the muzakki. The muzakki consistency in doing zakat
order to reach the market culture so that such innovative re- in the same zakat management organization has not been
sults program can be marketed to the muzakki. The success consistent. The amount of zakat issued every month is not
in marketing zakat program can be seen from the increas- the same. In addition, there are many Muslims who con-
ing public con idence by seeing an increasing number of sider that zakat is not an obligation that must be ful illed
muzakki who do zakat in zakat management organization. like any other worship such as sholat. So the intensity of
The muzakki who are collected are expected to be able to the time was irregular. This condition becomes an obstacle
explore the zakat potential so that the achievement can be for zakat management organization to create a system that
optimized. is completely integrated from its application functions. Un-
der such condition, automatically its application functional
Analysis of Accounting Information Systems speci ication will be complex. The response picture of the
The calculation results of the grand mean score for Account- research sample to each item on the statement of Account-
ing Information Systems at 3.48 (on a scale of 3-4 interval) ing Information System variables is shown in the following
mean that the System of Accounting Informatian on zakat table. There are four dimensions to the effectiveness of
management organizations is on the criteria good enough. Accounting Information Systems variable, they are Ease of
Use, Usefulness, Adaptability, and Integration.
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DOI: 10.20474/jabs-3.2.2
73 J. Admin. Bus. Stud. 2017

TABLE 2 . The recapitulation score of respondents to effectiveness of accounting information systems variable
No Indicator Respondents % Actual score Mean Score Criteria
F B F B F B F B F B
7 Ease to use system 3 15 69 276 32 96 8 16 2 2 71.05 3.55 Enough
8 Clear system 9 45 71 284 23 69 9 18 2 2 73.33 3.67 Enough
Ease of use 72.19 3.61 Enough
9 Assist users in performing their duties 24 120 74 296 10 30 5 10 1 1 80.18 4.01 Good
10 Increase the intensity of the system use 8 40 62 248 26 78 16 32 2 2 70.18 3.51 Enough
Usefulness 75.18 3.76 Enough
11 Adapt to technology change 2 10 47 188 37 111 24 48 4 4 63.33 3.17 Enough
12 Easy to access 2 10 66 264 31 93 14 28 1 1 69.47 3.47 Enough
Adaptability 66.40 3.32 Enough
13 Integration of components 1 5 63 252 28 84 18 36 4 4 66.84 3.34 Enough
14 Integration of functions 1 5 53 212 30 90 18 36 12 12 62.28 3.11 Enough
Integration 64.56 3.23 Enough
Grand mean 69.58 3.48 Enough
Data processed (Komala, 2015)

Descriptive Analysis on the Effectiveness of Accounting condition (which is expected), namely the effectiveness of
Information Accounting Information (all respondents answer the scale
The calculation results of grand mean score for the effective- of 5). The response picture of the sample to each item in the
ness of Accounting Information by 3.63 (on a 3-4 scale inter- statement of Accounting Information variables is shown in
vals) mean that the Accounting Information on zakat man- the following table, There are four dimensions to the effec-
agement organization is in the category of ‘good enough'. tiveness of Accounting Information variable, they are Accu-
The gap of 21.39% is the quanti ication form of the ideal rate, Timely, Relevant, and Complete.

TABLE 3 . The recapitulation score of respondents to accounting information variable

No Indicator Respondents % Actual score Mean Score Criteria
F B F B F B F B F B
15 Information according to the actual situation 5 25 74 296 20 60 10 20 5 5 71.23 3.56 Enough
16 Information free from material error 4 20 53 212 43 129 7 14 7 7 67.02 3.35 Enough
Accurate 69.12 3.46 Enough
17 Information available in times as needed 7 35 68 272 28 84 7 14 4 4 71.75 3.59 Enough
18 Frequency of consistent reports 8 40 77 308 18 54 7 14 4 4 73.68 3.68 Enough
Timely 72.72 3.64 Enough
19 Information as needed 4 20 80 320 22 66 4 8 4 4 73.33 3.67 Enough
20 Information able to in luence decisions 19 95 73 292 12 36 7 14 3 3 77.19 3.86 Enough
Relevant 75.26 3.76 Enough
21 Complete information 2 10 83 332 15 45 11 22 3 3 72.28 3.61 Enough
22 Information presented appropriately 4 20 86 344 15 45 6 12 3 3 74.39 3.72 Enough
Complete 73.33 3.67 Enough
Grand mean 72.61 3.63 Enough

The In luence of Organizational Culture on the Effec- ing are the results of signi icance test of these hypotheses
tiveness of Accounting Information Systems through statistical hypothesis as follows:
Organizational Culture is hypothesized to in luence the ef- Ho: Organizational Culture does not in luence the Effective-
fectiveness of Accounting Information Systems. The follow- ness of Accounting Information Systems.
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DOI: 10.20474/jabs-3.2.2
2017 A. R. Komala – Cause and effect of accounting . . . . 74

Ha: Organizational Culture in luences the Effectiveness of TABLE 6 . The big in luence of the effectiveness of accounting
Accounting Information Systems. information systems on the effectiveness of
accounting information
TABLE 4 . The signi icance test on the in luence of Variables The In luence
organizational culture on the effectiveness of The Effectiveness of Accounting Information Systems 39.6%
accounting information systems
Path Coef icient T-count T-critical Conclusion The big in luence of the effectiveness of Accounting In-
Conclusion Conclusion Conclusion Conclusion formation Systems on the effectiveness of Accounting In-
formation is (0.629×0.629×100%) = 39.6%. The results
showed that the effectiveness of accounting information
T-count value of path coef icient of the Organizational
systems in luences the effectiveness of accounting informa-
Culture variable on the effectiveness of Accounting Infor-
tion with the effect of 39.6%. These results indicate that
mation Systems which was obtained equals to 2.170 bigger
the effectiveness of information refers to the effectiveness
than t-critical, we conclude that the Organizational Cultural
of the output which is produced by information system,
has signi icant in luence on the effectiveness of Accounting
better effectiveness of accounting information systems can
Information Systems. The direct in luence of Organizational
lead to the achievement of optimal quality of accounting
Culture on the Effectiveness of Accounting Information Sys-
information.
tems is 4.8% while the indirect in luence of Organizational
Culture on the Effectiveness of Accounting Information Sys-
CONCLUSION
tems through other exogenous latent variables is 5.3% so
1) The accounting information system which has not been
the total amount of the partial in luence of Organizational
quali ied occurs because the organizational culture that had
Culture on the Effectiveness of Accounting Information Sys-
been running is still not optimal.
tem is 10.1%.
2) The effectiveness of accounting information systems in-
luences the effectiveness of accounting information. The
The In luence of the Effectiveness of Accounting Infor-
accounting information that has not been quali ied occurs
mation Systems on the Effectiveness of Accounting In-
because the effectiveness of accounting information system
formation
has not been quali ied.
The effectiveness of Accounting Information Systems is hy-
pothesized to in luence the effectiveness of Accounting In-
SUGGESTIONS
formation. The following are the results of signi icance test
1) The aggressiveness in innovating and marketing zakat
of these hypotheses through statistical hypothesis as fol-
programs is very necessary to be optimized. Market culture
lows:
which is the hallmark of OPZ also applies to aggressiveness.
Ho: The Effectiveness of Accounting Information System
OPZ is a non-pro it organization that is not/has not been
does not in luence the Effectiveness of Accounting Informa-
commonly the choice of work, so the employees who work
tion.
in this organization must have high integrity to advance
Ha: The Effectiveness of Accounting Information System
OPZ.
in luences the Effectiveness of Accounting Information.
2) Related to SIA, the suggestions which are put forward
T-count value of path coef icient on the effectiveness
are:
of Accounting Information Systems variable to the effec-
a) To provide hardware, software, procedures, database
tiveness of Accounting Information was obtained as 5.960
and communication technology network which is adequate
bigger than t-critical. It can be concluded that the effective-
(integrated) to support user needs either as amil, muzakki
ness of Accounting Information Systems has a signi icant
or mustahik.
in luence on the effectiveness of Accounting Information.
b) Zakat management organizations need to optimize the
access of communication technology network to any infor-
TABLE 5 . The signi icance test on the in luence of the
mation in the form of zakat program innovation, inancial
effectiveness of accounting information systems on
reporting, region mapping and other matters which are re-
the effectiveness of accounting information
lated to zakat can be accessed easily.
Path Coef icient T-count T-critical Conclusion
c) OPZ needs to provide application systems which are ad-
0.629 5.960 1.96 Hypothesis accepted
equate and optimally integrated in order to provide max-
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75 J. Admin. Bus. Stud. 2017

imum services particularly to the muzakki. This becomes in doing zakat is the price that must be paid highly either
particularly necessary when returning to the initial inten- by force, time, or specially idea.
tion to maximize the large zakat potential. To spoil Muzakki

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ISSN: 2414-309X
DOI: 10.20474/jabs-3.2.2