ADOPSI SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH: SUDAHKAH SELARAS? STUDI EMPIRIS PADA USAHA KECIL DAN MENENGAH DI SURABAYA DAN SEKITARNYA
| Main Author: | Widyaningdyah, Agnes Utari |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
STIE Indonesia Banking School
, 2019
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| Subjects: | |
| Online Access: |
http://journal.ibs.ac.id/index.php/jkp/article/view/99 http://journal.ibs.ac.id/index.php/jkp/article/view/99/102 |
Daftar Isi:
- 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.