PENGARUH IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS BIG DATA DAN TEKNOLOGI DIGITAL TERHADAP KUALITAS INFORMASI AKUNTANSI DAN KINERJA PENGAMBILAN KEPUTUSAN PADA ORGANISASI MODERN
DOI:
https://doi.org/10.54314/abjxvt63Keywords:
Accounting Information Systems, Big Data, Decision MakingAbstract
Abstract: This study aims to analyze the effect of implementing accounting information systems based on big data and digital technology on the quality of accounting information and decision-making performance in modern organizations. This research employs a quantitative approach using a survey method through questionnaires distributed to respondents who are users of accounting information systems. The data analysis technique used is Structural Equation Modeling (SEM) to examine the relationships among variables. The results indicate that the implementation of accounting information systems has a positive and significant effect on the quality of accounting information and decision-making performance. Furthermore, the quality of accounting information also significantly influences decision-making performance. These findings suggest that the utilization of digital technology in accounting information systems enhances the quality of information and improves decision-making effectiveness. Therefore, modern organizations need to optimize the use of technology in accounting information systems to improve overall organizational performance.
Keywords: Accounting Information Systems, Big Data, Decision Making
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh implementasi sistem informasi akuntansi berbasis big data dan teknologi digital terhadap kualitas informasi akuntansi dan kinerja pengambilan keputusan pada organisasi modern. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada responden yang merupakan pengguna sistem informasi akuntansi. Teknik analisis data yang digunakan adalah Structural Equation Modeling (SEM) untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa implementasi sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kualitas informasi akuntansi serta kinerja pengambilan keputusan. Selain itu, kualitas informasi akuntansi juga terbukti berpengaruh signifikan terhadap kinerja pengambilan keputusan. Temuan ini mengindikasikan bahwa pemanfaatan teknologi digital dalam sistem informasi akuntansi dapat meningkatkan kualitas informasi yang dihasilkan serta efektivitas pengambilan keputusan. Oleh karena itu, organisasi modern perlu mengoptimalkan penggunaan teknologi dalam sistem informasi akuntansi guna meningkatkan kinerja organisasi secara keseluruhan.
Kata Kunci: Sistem Informasi Akuntansi, Big Data, Pengambilan Keputusan
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