THE INFLUENCE OF FLEXIBLE WORKING SPACE ON ACCOUNTING INFORMATION SYSTEMS EFFECTIVITY

Mazli Wardhani Masnul(1*), Azhar Maksum(2), Rina Bukit(3), Afrah Junita(4)
(1) Faculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia
(2) Faculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia
(3) Faculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia
(4) 4Faculty of Economics, Universitas Samudra, Indonesia
(*) Corresponding Author

Abstract

Accounting information system (AIS) is an organizational component that is responsible for preparing financial information to assist management in making decisions. Utilization of AIS will improve quality, reduce costs, increase the accuracy of decision making and share knowledge. A reliable accounting information system as a means of information in implementing state expenditure should be implemented and does not experience obstacles in its implementation even through implementation of flexible working space. It is hoped that changes to the work system through flexible working spaces will continue to support the achievement of the effectiveness of the accounting information system run by the organization. This research analyzes the effect of implementing flexible working space on the effectiveness of accounting information systems, with the research population being the State Treasury Office and its counterparts in the North Sumatra region. Research data was obtained through a questionnaire on Google Form and processed using Structural Equation Modeling (SEM) using smartPLS application. The results of this study indicate that FWS has a positive and significant effect on AIS effectiveness.

References


Amador, J. M. (2016). Remote and On-Site Knowledge Worker Productivity and Engagement: A Comparative Study of The Effect of Virtual Intensity and Work Location Preference. http://rave.ohiolink.edu/etdc/view?acc_num=case1459176938

Ananda, M. A. S. (2022). Determinasi Produktivitas Kerja: Flexible Working Space, Transformational Leadership, dan Organizational Culture (Literature Review Manajemen Sumber Daya Manusia). JMPIS Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 3(1), 337–349. https://doi.org/10.38035/jmpis.v3i1

Bodnar, G. H., & Hopwood, W. S. (1995). Accounting Information System.

Cooke, Dr. J. G. (2012). The Benefits of Flexible Working Arrangements: A Future of Work Report. Future of Work Institute, August, 21. www.hotspotsmovement.com

Dewi, N. P. M. C., Dewi, A. A., & Kresnandra, A. A. N. A. (2020). Efektivitas Sistem Informasi Akuntansi dan Kemampuan Teknis Pengguna pada Kinerja Individual Lembaga Perkreditan Desa. E-Jurnal Akuntansi, 30(7), 1633. https://doi.org/10.24843/eja.2020.v30.i07.p02

Dipoyono, S. (2023). Pengaruh Flexible Working Space (FWS), Budaya Organisasi, dan Sistem Informasi SDM terhadap Produktivitas Kerja Pegawai Bagian Umum Kantor Pusat DJBC. https://www.researchgate.net/publication/368789181

Eldridge, D., & Nisar, T. M. (2011). Employee and Organizational Impacts of Flexitime Work Arrangements. Relations Industrielles, 66(2), 213–234. https://doi.org/10.7202/1006144ar

Erlina. (2011). Metode Penelitian. USU Press.

Fisher, J. (1998). Contingency Theory, Management Control Systems and Firm Outcomes: Past Results and Future Directions. Behavioral Research in Accounting, 10(Anthony 1965), 47. https://www.proquest.com/openview/8cddd7b9115edfaa1c2defbb85fb8fa9

Gajendran, R. S., & Harrison, D. A. (2007). The Good, the Bad, and the Unknown About Telecommuting: Meta-Analysis of Psychological Mediators and Individual Consequences. Journal of Applied Psychology, 92(6), 1524–1541. https://doi.org/10.1037/0021-9010.92.6.1524

Handojo, A., Maharsi, S., & Aquaria, G. O. (2004). Pembuatan Sistem Informasi Akuntansi Terkomputerisasi Atas Siklus Pembelian dan Penjualan Pada CV. X. Jurnal Informatika, 5(2), 86–94. http://puslit.petra.ac.id/journals/informatics/86

Hill, E. J., Grzywacz, J. G., Allen, S. M., Blanchard, V. L., Matz-Costa, C., Shulkin, S., & Pitt-Catsouphes, M. (2008). Defining and Conceptualizing Workplace Flexibility. Community, Work and Family, 11(2), 149–163. https://doi.org/10.1080/13668800802024678

Locke, E. A. (1968). Toward a Theory of Task Motivation and Incentives. Organizational Behavior and Human Performance, 3(2), 157–189. https://doi.org/https://doi.org/10.1016/0030-5073(68)90004-4

Locke, E. A., & Latham, G. P. (2013). New Developments in Goal Setting and Task Performance. In New Developments in Goal Setting and Task Performance. https://doi.org/10.4324/9780203082744

Ramadhani, I. W., Fahmawati, Z. N., & Affandi, G. R. (2021). Pelatihan Goal setting Untuk Meningkatkan Motivasi Belajar Pada Siswa Di SMP Muhammadiyah 1 Sidoarjo. Altruis: Journal of Community Services, 2(3). https://doi.org/10.22219/altruis.v2i3.18044

Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2021). Accounting Information Systems. In Information Technology and Innovation Trends in Organizations - ItAIS: The Italian Association for Information Systems (Limited). Pearson.

Suriana. (2019). Pengaruh Pemanfaatan Teknologi Informasi Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Sistem Informasi Akuntansi Pada Balai Pengembangan Kompetensi Kementerian Pekerjaan Umum Dan Perumahan Rakyat (PUPR) RI Wilayah 1 Medan. Jurnal Implementasi Ekonomi Dan Bisnis FE UNIVA Medan, 2115–2127. https://pu.go.id/home

Wickramasinghe, V., & Jayabandu, S. (2007). Towards workplace flexibility: flexitime arrangements in Sri Lanka. Employee Relations, 29(6), 554–575. https://doi.org/10.1108/01425450710826087

Widiyati, S., Widyawati, A. F. D., & Mariana, D. (2022). Determinasi Produktivitas Kerja: Flexible Working Space, Transformational Leadership dan Organizational Culture. Jurnal Pendidikan Dan Kewirausahaan, 10(2), 589–597. https://doi.org/10.47668/pkwu.v10i1.440


Article Statistic

Abstract view : 0 times
PDF views : 0 times

Dimensions Metrics

The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader).

If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful Frequently Asked Questions about PDFs.

Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.

Fullscreen Fullscreen Off

Full Text: PDF

How To Cite This :

Refbacks

  • There are currently no refbacks.