Top Management Support Functions in Higher Education Management Accounting Information Systems
The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload...
| Main Authors: | , , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Yayasan Ilomata
2021-01-01
|
| Series: | Ilomata International Journal of Tax and Accounting |
| Subjects: | |
| Online Access: | https://www.ilomata.org/index.php/ijtc/article/view/179 |
| _version_ | 1811336382889590784 |
|---|---|
| author | Lesi Hertati Rina Antasari Nazarudin Nazarudin Irlan Fery Peny Cahaya Azwari Otniel Safkaur |
| author_facet | Lesi Hertati Rina Antasari Nazarudin Nazarudin Irlan Fery Peny Cahaya Azwari Otniel Safkaur |
| author_sort | Lesi Hertati |
| collection | DOAJ |
| description | The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers. |
| first_indexed | 2024-04-13T17:38:41Z |
| format | Article |
| id | doaj.art-56692cf7046d4d11b0ccfb58b63c68e2 |
| institution | Directory Open Access Journal |
| issn | 2714-9838 2714-9846 |
| language | English |
| last_indexed | 2024-04-13T17:38:41Z |
| publishDate | 2021-01-01 |
| publisher | Yayasan Ilomata |
| record_format | Article |
| series | Ilomata International Journal of Tax and Accounting |
| spelling | doaj.art-56692cf7046d4d11b0ccfb58b63c68e22022-12-22T02:37:16ZengYayasan IlomataIlomata International Journal of Tax and Accounting2714-98382714-98462021-01-012111610.52728/ijtc.v2i1.179179Top Management Support Functions in Higher Education Management Accounting Information SystemsLesi Hertati0Rina Antasari1Nazarudin Nazarudin2Irlan Fery3Peny Cahaya Azwari4Otniel Safkaur5Faculty Economic of Accounting STIE Rahmaniyah, SUMSEL-IndonesiaFaculty Economic of Accounting STIE Rahmaniyah, SUMSEL-IndonesiaFaculty Economic of Accounting STIE Rahmaniyah, SUMSEL-IndonesiaFaculty Economic of Accounting STIE Rahmaniyah, SUMSEL-IndonesiaUIN Raden Fatah, Palembang-IndonesiaDepartment of Accounting, Universitas Cendrawasih-IndonesiaThe function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.https://www.ilomata.org/index.php/ijtc/article/view/179top management supportmanagement accounting information systemaccounting |
| spellingShingle | Lesi Hertati Rina Antasari Nazarudin Nazarudin Irlan Fery Peny Cahaya Azwari Otniel Safkaur Top Management Support Functions in Higher Education Management Accounting Information Systems Ilomata International Journal of Tax and Accounting top management support management accounting information system accounting |
| title | Top Management Support Functions in Higher Education Management Accounting Information Systems |
| title_full | Top Management Support Functions in Higher Education Management Accounting Information Systems |
| title_fullStr | Top Management Support Functions in Higher Education Management Accounting Information Systems |
| title_full_unstemmed | Top Management Support Functions in Higher Education Management Accounting Information Systems |
| title_short | Top Management Support Functions in Higher Education Management Accounting Information Systems |
| title_sort | top management support functions in higher education management accounting information systems |
| topic | top management support management accounting information system accounting |
| url | https://www.ilomata.org/index.php/ijtc/article/view/179 |
| work_keys_str_mv | AT lesihertati topmanagementsupportfunctionsinhighereducationmanagementaccountinginformationsystems AT rinaantasari topmanagementsupportfunctionsinhighereducationmanagementaccountinginformationsystems AT nazarudinnazarudin topmanagementsupportfunctionsinhighereducationmanagementaccountinginformationsystems AT irlanfery topmanagementsupportfunctionsinhighereducationmanagementaccountinginformationsystems AT penycahayaazwari topmanagementsupportfunctionsinhighereducationmanagementaccountinginformationsystems AT otnielsafkaur topmanagementsupportfunctionsinhighereducationmanagementaccountinginformationsystems |