Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi

The success of garment companies in increasing business competition is influenced by good managerial performance. Managers to achieve optimal performance in planning, control and decision making need the support of management accounting information systems, management control systems and information technology. This study aims to determine the effect of management accounting information systems and management control systems on managerial performance, the effect of management accounting information systems and management control systems on managerial performance with information technology as a moderating variable. The research object is the manager of a garment company in the city of Semarang with a population of 200, sampling using probability sampling, the sample used is 67 managers, determining the number of samples using the Slovin formula. The data used are primary data, data collection using a questionnaire with 5 Likert scale. The data analysis used in this research is validity test, reliability test, multiple linear regression and interaction regression. The results showed that the management accounting information system had a significant positive effect on managerial performance. The management control system has a significant positive effect on managerial performance. Information technology is a moderating variable on the effect of management accounting information systems and management control systems on managerial performance, meaning that information technology strengthens the influence of management accounting information systems and management control systems on managerial performance in garment companies in the city of Semarang

The Asian Tsunami: An urgent case for improved government information systems and management

This discussion paper provides a timely consideration of how regional governments in Asia and other national governments around the world collect, manage, and share information in what is becoming an increasingly global community. The paper addresses the socio-technical perspective of government information systems and management, and draws on several public reports, media articles, and expert opinions published in the aftermath of the Asian tsunami of 26 December 2004. On the basis of the published material, the paper observes how critical early warning information was handled by government authorities in the hours before the tsunami wave strike, discusses the availability of technological solutions that can provide earthquake and tsunami warning information, and poses that government bureaucracies and human relations form the weakest link in the information chain. The type of early warning information system that might be created to avoid another loss of life, suggested improvements to inter-government information sharing and communications, and the emerging requirement for earthquake and tsunami information dissemination and education are also discussed. The paper concludes with a research agenda for government warning information systems and management

The Unfolding of Digital Transformation in Pre-Digital Companies: A Meta-Case Analysis

Due to the growing dispersion of digital technology, many organizations engage in digital transformation. While digital transformation case studies have increased in the information systems and management domain, different ways in which digital transformation unfolds have been proposed. We perform a qualitative meta-analysis of case studies on digital transformation initiatives. From this analysis, we develop two core narratives (a dialectical and a teleological narrative) that we explain in-depth and derive two research avenues from our analysis. Thus, we are advancing the discussion on the unfolding of digital transformation by 1) summarizing existing case studies into two core narratives and 2) shifting the discussion from an explorative character towards a more explanatory approach to better understand how digital transformation unfolds within pre-digital organizations

Transactive memory in distributed organizations

Transactive memory systems (TMS) are systems of directories that are used to locate and use knowledge in groups. Previous research indicates that, by supporting group cognitive activities, TMS are important determinants of group performance. This paper applies the concept of TMS to knowledge sharing in organizations. The three process dimensions of TMS – directory maintenance, information storage and information retrieval – were used to identify the characteristics of TMS in a case study organization. TMS directories are stored in several types of media, and the processes for maintaining and using these directories varies. The authors conclude that organizational knowledge sharing may be assisted by information systems developed to support TMS, and suggest how an understanding of the nature of an organization’s TMS might be used to design information systems and management interventions to improve knowledge sharing

Relations Between Actors in Digital Platform Ecosystems: A Literature Review

Digital platform ecosystems are a popular field of study in information systems and an economic structure of significant importance worldwide. However, we know little about what relations exist between and among actors on digital platforms. Findings of mutually beneficial interactions, cooperation, and value creation contrast findings of power, dependency, control, governance, rules, and competition in the ecosystem. To shed light on this issue, we conduct a structured literature review of information systems and management literature. In 144 studies, we find 19 different relations between and among platform owner, complementors, and end-users. We contribute to research in three ways. First, by discovering that instability of roles on digital platforms explains dual roles and the dynamics of roles more holistically than concepts that account for specific dual roles. Second, by finding weighting in the relations. Third, by observing nestedness of relations

Multi-disciplinary Green IT Archival Analysis: A Pathway for Future Studies

With the growth of information technology (IT), there is a growing global concern about the environmental impact of such technologies. As such, academics in several research disciplines consider research on green IT a vibrant theme. While the disparate knowledge in each discipline is gaining substantial momentum, we need a consolidated multi-disciplinary view of the salient findings of each research discipline for green IT research to reach its full potential. We reviewed 390 papers published on green IT from 2007 to 2015 in three disciplines: computer science, information systems and management. The prevailing literature demonstrates the value of this consolidated approach for advancing our understanding on this complex global issue of environmental sustainability. We provide an overarching theoretical perspective to consolidate multi-disciplinary findings and to encourage information systems researchers to develop an effective cumulative tradition of research

Strategies of Digital Platform Companies when Seeking Legitimacy in New Markets

Digital platforms attempting to penetrate markets and establish novel businesses need to not only seek market share and profit, but also to establish their legitimacy—that is, the social acceptability of their business operations. Information Systems and Management are just beginning to understand digital platform strategies for establishing legitimacy. There is also relatively little attention to how the special features of digital platforms influence their legitimation strategies. Through a multi-method study on ride-hailing platforms in Southeast Asia, I show that digital platforms trying to penetrate markets can wield known legitimation strategies in exceptional ways, as well as employ some manoeuvres that can be considered novel. I contribute to the literature on the strategic management of information systems by uncovering how platform features other than network effects, such as asset provision offloading and intermediation, accord strategic advantage to the legitimation efforts of digital platform firms