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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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: | https://repository.ukwms.ac.id/id/eprint/16640 |
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