“The Analysis of Factors Affecting Accounting Information System Performance in RSUD Taluk Kuantan Kab.Kuantan Singingi”

NURSESRA, SARI (2013) “The Analysis of Factors Affecting Accounting Information System Performance in RSUD Taluk Kuantan Kab.Kuantan Singingi”. Diploma thesis, Universitas Andalas.

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Abstract

PROBLEM BACKGROUND Technology development that is happening now was already growing rapidly in comparison with past time, for example in communication sector. Development of the data processing is one of the effects of communication technology. Nowadays, it’s easy to find communication tool, such as internet, mobile phone, etc. So, we need an information system that able to catch, create, and analyze both internal and external information earlier, so that management has the knowledge to effectively detect when condition change require the strategic responses. The use of information systems are expected to provide great benefits for users of the system itself. Nowadays, we usually see the decision on investment of information system investment became an important thing in the organization and it is also being one of factor for success. Luciana and Irmaya (2007) stated that best performance of accounting information systems can be seen through the satisfactions of user accounting information systems and use of accounting information systems itself. Soegiharto (2001) and Jen (2002) in their research also says there are several factors that affect the performance of AIS, among other things: User involvement in IS development, Technical capability of IS personnel, Organization size, Top management support, Formalization of IS development, User training and education program, IS steering committee, and Location of IS department. Hospital as one of a service need accounting information to control processes related to operational activities. The problems facing the hospitals today is the guidance the use of technology and modern equipment and high service or continue to use conventional 3 equipment with risk of losing market share. So, to increase the professionalism in the hospital, then required financing are very large. For that hospitals that was once a cost centre, where all expenses paid by implementer and subsidies from government change the paradigm with combining public service and profit-oriented. Hospital needs the information systems to assess the best performance the existing system. Information system development entails a planning and implementation careful to avoid any rejection of a developed system, because of change from a manual system to a computerized system not only related to technological change but also behaviour change and organizational. Besides requiring information in data processing, information systems used to simplify employees in working on activity or routine work there. On Information System used, we can see that management of the hospital is good or not, Luciana and Irmaya (2007). According to Wilkinson (1993), AIS as a framework that integrated in a company which use physical resource of the company: 1. Transform the economic data become a financial information to run operating and company activity. 2. To provide information about company for other parties. The main objective in assessing Accounting Information System performance is to motivate employees in order to the organizational objective. The other benefits in assessing accounting information system are support management decision making, to support the company’s operations day to day and provide information to evaluation of budget, planning activity and controlling. 4 According Mulyadi (1993), there are benefits of assessing for accounting information system, namely: 1. Manage organization operational effectively and efficiently through motivate the employee. 2. To support decision making process related to employees in promotion, reward, transfer and discharge. 3. Needed training program to selection and evaluate employees. 4. Provide feedback for the employee about their performance such as provides reward, bonus, etc. So, assessing accounting information system performance is important in order to get maximize benefit from AIS for the company. Then act of expressing to the factors that affect AIS performance need to be done accurately and to support the successful of AIS development.

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