Accounting Information System Quality and Organizational Performance: the Mediating Role of Accounting Information Quality

Purpose: The aim of this study is to examine the mediating role of accounting information quality in the relationship between accounting information system quality and organizational performance in rural banks in the Province of Bali-Indonesia.   Theoretical framework:    This research builds on the work of DeLone and McLean, regarding information systems success.   Design/methodology/approach:   The data for this study were collected using a questionnaire sent to the director of rural banks in the Province of Bali-Indonesia as many as 99 participated in this study. The research data were analyzed using the structural equation-partial least squares (SEM-PLS) model.   Findings: Empirically the results of this study provide empirical evidence that the accounting information system quality has a significant positive effect on organizational performance and the accounting information quality. Meanwhile, the accounting information quality has a significant positive effect on organizational performance. In addition, the accounting information quality partially mediates the effect of the accounting information system quality on organizational performance.   Research, Practical & Social implications: The study are expected to provide insight into the management of rural banks in the Province of Bali-Indonesia, regarding the important role of managing accounting information system quality and accounting information quality because they are able to improve the performance of the bank organizations they lead.   Originality/value:   The originality of this research is the role model of accounting information quality as a mediator of the influence of information system quality on organizational performance

Investigation of Intellectual Capital and Organisational Performance in Supply Chain Management: Modification of the Diamond Specification Model

Abstract—This study aims to examine the association between intellectual capital— which is described as the interrelationship between human capital, customer capital and structural capital—with organisational performance in supply chain managements of the banks and financial institutions in Bali Province, Indonesia. Data were collected using a self-administered questionnaire by considering the supply chain process. A total of 500 questionnaires was sent to general managers of banks and financial institutions in Bali Province. A total of 109 questionnaires was returned and analysed (a 21.80% response rate). The analysis was performed using covariance-based structural equation modelling with AMOS 21.0 software. The findings show that human capital is positively significantly associated with customer capital and structural capital. The findings also show that customer capital is positively not significantly associated with structural capital.  Whereas, human capital, customer capital, and structural capital are positively not significantly associated with organisational performance

ASSOCIATION BETWEEN INTELLECTUAL CAPITAL AND COMPETITIVE ADVANTAGE: A CASE STUDY ON THE HOTEL INDUSTRY IN BALI PROVINCE, INDONESIA

Purpose: This study aims to examine the association between intellectual capital and competitive advantage in the hotel industry in Bali Province, Indonesia. The interrelationship between components of intellectual capital –human capital, relational capital, structural capital – were tested in this study, and testing was also carried out for the association of intellectual capital – represented by structural capital – with competitive advantage. Methodology: Data was collected using a self-administered questionnaire. A total of 172 questionnaires were sent to general managers of three-, four- and five-star hotels in Bali Province. A total of 109 questionnaires were returned and could be analysed (a 63% response rate). The analysis was performed using covariance-based structural equation modeling with AMOS 21.0 software. Main Findings: The findings show that between the components of intellectual capital there is a positive and significant association: human capital with relational capital, human capital with structural capital and relational capital with structural capital. The findings also show that structural capital has a significant positive association with a competitive advantage. Implications: Mobilising and utilising human capital as much as possible can create and enhance relational capital and structural capital. Willingness to realise, utilise, compile and develop organizational knowledge enables long-term competitive advantages to be achieved. Novelty: This study examines the association of intellectual capital – facilitated by structural capital – and competitive advantage, which researchers have not done before in the hotel industry

MODEL BISNIS ORGANISASI BERBASIS PENGETAHUAN

Purpose of this research is study organizational business model based on knowledge. Method applied in this research is conceptual descriptive approach with book study. Organizational business model based on knowledge can create excellence to compete organization through understanding and allocation of business activity to yield advantage, increases business activity performance, increases planning and implementation of business activity as according to organization strategy, increases innovation and excellence of organization future, holds important role in process of e-business organization. Organizational business model based on knowledge is emulation area, change of organizational internal area and development of information technology infrastructure. Area of emulation stems from the increasing of request in emulation market goblal, what claims organization is more inovatif and efficient by using information technology in change speed response of market appetite. Its(the impact there will be organization internal change of orthogonal transformation of process to and accomodates business model to maintain organization competitiveness. Key words : model, business, organization, knowledg

Meningkatkan Keunggulan Bersaing UKM Berbasis Intellectual Capital dan Knowledge Management

In knowledge-based economy, intellectual capital and knowledge management is important source of organizational performance and competitive advantage for Small Medium Enterprises (SME). Knowledge management is process to understand organization core competence through creation, store, compile, retrieval, knowledge distribution, and transform human resource tacit knowledge as a part of intellectual capital. SME‟s intellectual capital and knowledge management can develop internal policy, procedure, decision making processes and incentive system to evaluate and select commercial innovation. The author‟s aim is to show developed understanding to increase SME‟s competitive advantage based on intellectual capital and knowledge management. In accordance with this aim, the paper highlights a number of issues, focuses on intellectual capital in SME, intellectual capital management in SME, knowledge management in SME, and knowledge management process in SME. Create competitive advantage in knowledge-based economy had shown transform from tangible asset to intangible asset. Implementation intellectual capital and knowledge management gives separate challenge to SME because requires time and effort before obtained return to investment done, though on the other side SME has time limit because business change moved quickly. Other challenge is most of SME‟s knowledge haves tacit character and will never become explicit, because no time to change it becomes explicit knowledge. SME can develop culture to share knowledge to overcome it, and always has understanding that key asset of organization is human resource. To create SME‟s competitive advantage, intellectual capital and knowledge management requires adequate information technology support, so that implementation of intellectual capital and knowledge management at SME very possible to be done

Perspektif MSDM dalam Pengembangan UKM Berbasis Knowledge Management

To reach competitive advantage its crucial for SME to apply owned knowledge efficiently to increase the innovation potency. On the other hand SME‟s limitation was understanding knowledge itself. SME required knowledge management role that matching with SME‟s characteristic which applicable to competitive advantage. The author‟s aim is to show HRM persfective in SME development based on knowledge management. In accordance with this aim, the paper focuses on knowledge, knowledge management, knowledge management used in SME and HRM perspective in developing SME base on knowledge management. The insight that were SME has some weakness, disability fund of long-range knowledge management program and risk, HR weakness interest in IT, and weakness in investment at HR training and HR education. Faces the increasing of competitiveness, SME must can overcome the weakness, must do innovation and developed product swiftly through HRM based on knowledge management efficiently and effectively. Solution required to created competitiveness through knowledge management because knowledge is key success to win the competition. Knowledge management and HRM is important key to increase SME‟s competitiveness, created from HR knowledge to become organization knowledge, so that will become SME asset

HUBUNGAN INTELLECTUAL CAPITAL DAN BUSINESS PERFORMANCE DENGAN DIAMOND SPECIFICATION : SEBUAH PERSPEKTIF AKUNTANSI

This research aims at examining relationship between intellectual capital and business performance by examining relationship between human capital and customer capital, human capital and structural capital, customer capital and business performance, and relationship between structural capital and business performance. Because inconsistence results in previous research, hence needed research again by used different model with previous research. Intellectual capital model used this research is diamond specification. Data used for this research was collected from financial managers that completing and returning the questionnaire. Data collected by mail survey and contact person. 500 questionnaires were sent to financial managers in companies at Central Java Province listed in Badan Koordinasi Penanaman Modal Daerah (BKPMD) of Central Java Province. The questionnaire that useful for analysis were 162 (32,4%). Analysis conducted by SEM multivariate technique with AMOS 4.01 and SPSS 10.0 softwares. The result shows that human capital positively and significantly linked with customer capital; human capital positively and significantly linked with structural capital; customer capital positively but not significantly linked with business performance; and structural capital positively and significantly linked with business performance. Keywords : intellectual capital, diamond specification, human capital, customer capital, structural capital, and business performance

Trust dan Kultur Organisasi Sebagai Penggerak Intellectual Capital terhadap Kinerja Organisasi

AbstractThe purpose of study was the influence of trust and organizational culture to intellectual capital and its impact to organizational performance. Data was collected from 109 (21,80%) questionnaires were sent to financial managers in bank and financial institution companies at Bali, and analysis conducted by SEM. The results shows that trust and organizational cultures have an effect negatively and positively to intellectual capital elements. Human capital has an effect positively to customer capital and of structural capital. Customer capital has an effect positively to structural capital. Structural capital has an effect positively to organizational performance.Keywords: intellectual capital, trust, organizational culture, organizational performanceAbstrakTujuan penelitian ini adalah untuk menguji pengaruh trust dan budaya organisasi terhadap intellectual capital dan dampaknya terhadap kinerja organisasi. Data dikumpulkan dari 109 (21,80%) kuesioner yang dikirimkan kepada manajer keuangan bank dan lembaga keuangan di Bali, dan analisis menggunakan SEM. Hasil penelitian menunjukan bahwa trust dan budaya organisasi memiliki pengaruh negatif dan positif terhadap elemen intellectual capital. Human capital berpengaruh positif terhadap customer capital dan structural capital. Customer capital berpengaruh positif terhadap structural capital. Structural capital berpengaruh positif terhadap kinerja organisasi.Kata Kunci: intellectual capital, trust, budaya organisasi, kinerja organisasi<br /

HUBUNGAN INTELLECTUAL CAPITAL DAN BUSINESS PERFORMANCE

The purpose of this study are to examines relationship between intellectual capital and business performance by examining relationship between human capital and customer capital, human capital and structural capital, customer capital and structural capital, and relationship between structural capital and business performance. Because mixed results in previous studies, then it need to examined repeatedly to gain accepted conceptual measures and intellectual capital model, and in Indonesia, intellectual capital concept is relatively new and never been examined before, that motivate this study. Data used for this study was collected from financial managers that completing and returning the questionnaire. Data collected by mail survey and contact person. 500 questionnaires were sent to financial managers in companies at Semarang listed in Badan Koordinasi Penanaman Modal Daerah (BKPMD) of Central Java Province. The questionnaire that useful for analysis were 136 (27,2%). Analysis conducted by SEA/1 multivariate technique with AMOS 4.01 and SPSS 10.0 softwares. The results shows that human capital positively and significantly linked with customer capital; human capital positively and significantly linked with structural capital; customer capital positively but not significantly with structural capital; and structural capital positively and significantly linked with business performance. Tujuan penelitian ini adalah untuk menguji hubungan intellectual capital dan business performance dengan menguji hubungan antara human capital dan customer capital, menguji hubungan antara human capital dan structural capital, menguji hubungan antara customer capital dan structural capital, dan menguji hubungan antara structural capital dan business performance. Adanya ketidakkonsistenan basil penelitian sebelumnya, perlunya dilakukan pengujian yang berulang-ulang untuk memperoleh ukuran-ukuran konseptual dan model intellectual capital yang dapat diterima, dan di Indonesia konsep intellectual capital masih relatif barn serta belum pernah dilakukan penelitian sebelumnya di Indonesia menjadi motivasi dilakukannya penelitian Data yang digunakan pada penelitian ini diperoleh dari persepsi manajer keuangan yang mengisi dan mengembalikan kuesioner. Data dikumpulkan dengan mail survey dan contact person. Sejumlah 500 kuesioner dikirimkan kepada manajer keuangan perusahaan-perusahaan di Semarang yang terdaftar di Badan Koordinasi Penanaman Modal Daerah (BKPMD) Propinsi daerah Tingkat I Jawa Tengah. Kuesioner yang kembali dan layak dianalisis sebanyak 136 (27,2%). Analisis dilakukan dengan menggunakan teknik multivariate SEM dengan programAMOS 4.01 dan SPSS 10.0. Hasil penelitian ini menunjukkan bahwa human capital berhubungan positif dan signifikan dengan customer capital, human capital berhubungan positif dan signifikan dengan structural capital, customer capital berhubungan positif dan tidak signifikan dengan structural capital, dan structural capital berhubungan positif dan signifikan dengan business performance

Akuntansi Keuangan Dasar 1 teori dan Kasus

364 hlm., 23 c