SIMILARITY RESULT OF_FACTORS AFFECTING THE EFFECTIVENESS OF USING ACCOUNTING INFORMATION SYSTEMS IN SHARIA COOPERATIVES IN SOUTH SUMATRA, INDONESIA

HASYIM, KHARIS APRIYAN and Andriana, Isni and FAUDAH, LUK LUK and WAHYUDI, TERTIARTO and YUSNAINI, YUSNAINI and Azwardi, Azwardi (2023) SIMILARITY RESULT OF_FACTORS AFFECTING THE EFFECTIVENESS OF USING ACCOUNTING INFORMATION SYSTEMS IN SHARIA COOPERATIVES IN SOUTH SUMATRA, INDONESIA. Turnitin Universitas Sriwijaya.

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Abstract

This study intends to analyze the influence of decision making, the effectiveness of the control system, the quality of financial statements, the measurement of company performance and the process of financial transactions on the effectiveness of the use of accounting information systems in Islamic cooperatives in South Sumatra, Indonesia. This study uses multiple regression analysis techniques to test the hypothesis of this study. The results found that managers' decision making, performance measures and financial transaction processes did not significantly influence the effectiveness of the use of accounting information systems, while internal control systems and performance quality showed significant effects on the effectiveness of the use of accounting information systems. The findings of this study indicate that not all indicators of good corporate governance can support the effectiveness of the use of accounting information systems in Islamic cooperatives in South Sumatra, Indonesia.

Item Type: Other
Uncontrolled Keywords: Accounting information systems, effectiveness, Islamic cooperatives
Subjects: #3 Repository of Lecturer Academic Credit Systems (TPAK) > Articles Access for TPAK (Not Open Sources)
#3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker
Divisions: 01-Faculty of Economics > 61001-Management (S3)
Depositing User: Mrs Isni Andriana
Date Deposited: 30 Apr 2023 23:15
Last Modified: 30 Apr 2023 23:15
URI: http://repository.unsri.ac.id/id/eprint/98560

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