1 Chapter 1
1 Chapter 1
1 Chapter 1
INTRODUCTION
employee in accordance with its role in the organization within a certain period
(Teknologi et al., 2015). Therefore, employee performance can affect the success
rate of a job because with the results achieved can be known how much an
functions in relation to job satisfaction and reward levels that are influenced by
that many parties who use accounting information systems to achieve excellence
for the company. Information systems help the process of recording and reporting
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The role of accounting information system (AIS) is great importance for
business decision making process and management. For the first time in 1996, the
form (Sajady, H., Dastgir, M. & Nejad, 2008). An accounting information system
for business decision (Manic Sacer & Oluic, 2013). The way of gathering,
changed during the years; however, accounting information has always been an
enable the users to make informed judgments. Since every decision involves
several alternatives, accounting information must assist the user to decide his
knowledge whether in area of theory or practice which means that the theories,
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scientific subjects such as economics, statistics, psychology, management
making.
Problems often arise when the technology applied in the information system is
not appropriate or not utilized optimally by the users of the system, so that the
Information technology should not only be a mere necessity, but it must be used
activities carried out by most people in Indonesia (Sularto & Yunitasari, 2015).
product formation (GDP), the value of national exports and national investment.
Overall, in 2012 the SMEs sector contributes about 56% GDP and about 10% of
exports. SMEs continue to grow until its contribution to GDP and economic
growth, as well as the greater of SMEs VAT and income tax can be absorbed and
SMEs can add optimization and acceptance of the State Budget (APBN). One
type of business that started a lot in the market is a coffee shop business. The rise
of coffee shop business in storage centers, malls and offices is enough to boost
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technology in support of information system brings influence to almost all aspect
information systems, business performance seems to improve (Pol & Lim, 2013).
without the use of appropriate information technology. IT influences the way how
Journal & Scientific (2015); Hossein et al., (2013); Pol & Lim (2013).
Mahmud (2015); Sularto & Yunitasari (2015); Teknologi et al., (2015); Putra
identified the factors that can influence the occurrence of accounting information
system are technology utilization, training for the user, and user expertise.
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The first factor influence accounting information system is technology
had remarkable influences such as cost reduction and quality and life-standard
Accounting information systems are systems for reliable and on-time collecting
save financial information’s is very importatnt This study revealedthat the hotels
organization. The real impact felt is the processing of data those changes from the
the capability to assist in the achievement of organizational goals and enhance the
knowledge and skills of the people to achieve certain goals (Isiaka, 2011).
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Training means giving employees new skills or ongoing required for the
performance of their work and the user training is key to getting the most out of
al., 2015). Thus, the expertise of the user in operating the accounting information
system is a must-have for the resulting information quality, because of the good
ability possessed by users of the system will be able to produce good output as
well.
Based on the previous study, this research will investigate further about the
(2016), the researcher may add new variables. User Expertise means required
skills from people who use information systems. It is because to change the data
system (Fitrios, 2016).So, user expertise will be a new variable in this research.
addition, with this study, the researcher expects to be able to examine the factors
that influence the actions of accounting information system in the form of a thesis
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1.2.Problem Formulation
implementation?
implementation?
implementation?
1.3.Research Objective
Related to the research problem of this study, the objectives of this study are to :
1. Theoretical Contribution
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theory used in this study. Furthermore, it expected to be references for
2. Practical Contribution
performance.
1.5.Systematical Writing
Chapter II contains theoretical reviews used to discuss the issues raised in this
study, including theories and concepts that are relevant and supportive to the
Chapter III of this study focuses on the method of conducting the research
chapter gives a general depiction from the research object in this thesis by
describing the existing research findings systematically, and then the discussion is
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Chapter V of this study describes the conclusions and implications from the
results of the analysis that have been done, and the recommendations that may be