Main Article Content

Abstract

This study aims to determine the effect of User Training and Entrepreneurial Leadership on Organizational Performance with the Implementation of Accounting Information Systems as a mediator for Small Businesses in the North Coast of Riau Province. The research method used is a quantitative research method. The population of this study is all Small Businesses in the North Coast of Riau Province. In this study, the data needed for the entire population sampled were 396 small businesses. The data analysis used in this study is Smart PLS. The results of this study indicate that User training, entrepreneurial leadership has an influence on the implementation of accounting information systems, User training, entrepreneurial leadership, and implementation of accounting information systems has an influence on organizational performance, the role of implementation of accounting information systems is able to mediate the effect of user training and entrepreneurial leadership on organizational performance.

Article Details

How to Cite
Helmy, M. R. ., Fitrios, R., & Supriono, S. (2024). PENGARUH PELATIHAN PENGGUNA DAN KEPEMIMPINAN KEWIRAUSAHAAN TERHADAP KINERJA ORGANISASI DENGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI SEBAGAI PEMEDIASI: THE INFLUENCE OF USER TRAINING AND ENTREPRENEURIAL LEADERSHIP ON ORGANIZATIONAL PERFORMANCE WITH THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS AS A MEDIATOR. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 5(1), 52–71. https://doi.org/10.31258/current.5.1.52-71

References

  1. Abbas, Z., Ali, K., & Bukhari, S. (2014). Identification of Factors and their Impact on Employees’ Training and Organizational Performance in Pakistan. KASBIT Business Journal (KBJ), 7(1), 93–109.
  2. Al-Hiyari, Ahmad. 2013. Factors that Affect Accounting Information System Implementation and Accounting Information Quality: A Survey in University Utara Malaysia. American Journal of Economics. 3(1):27-31DOI: 10.5923/j.economics.20130301.06
  3. Al-Mamary, Y. H., Shamsuddin, A., & Aziati, N. (2015). The Pilot Test Study of Relationship between Management Information System Success Factors and Organization Performance at Sabafon Company in Yemen. International
  4. Ali, I. (2003). A performance measurement framework for a small and medium enterprise. Dissertation PhD. University of Alberta, Canada
  5. Antonakis, John., & David, V. D. (2018). The nature of leadership development. In The nature of leadership.
  6. Avery, G. C., & Bergsteiner, H. (2011). Sustainable Leadership Practices for Enhancing Business Resilience and Performance, Strategy & Leadership. 39(3), 5-15.
  7. Azmi, F., & Sri Mulyani, N. (2015). he Influence of Leadership Style on Accounting Information System Success and Its Impact on Accounting Information Quality. Research Journal of Finance and Accounting, May 2015.
  8. Bagranoff, N.A., Simkin, M.G and Norman, C.S. 2007. Core Concept of Accounting Information System. 11th edition. John Wiley & Sons. Inc
  9. Bass, B.M., Avolio, B.J, Jung, D.I and Berson, Y. 2003. Predicting Unit Performance by Assessing Transformational and Transactional Leadership, Journal of Applied Psychology, 88 (2): 207-218.
  10. Bodnar and Hopwood. 2004. Accounting Information System. 9 th edition. Prentice Hall Business Publishing
  11. Chenhall, R.H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168. http://dx.doi.org/10.1016/S0361-3682 (01)00027-7
  12. Cho, J., Park, I and Michel, J.W. 2011. How Does Leadership Affect Information Systems Success? The Role of Transformational Leadership. Information & Management, 48 (7): 270 – 260.
  13. Dessler, Gary. 2013. Human Recources Management. 13th edition. Pearson education. Inc.
  14. Fitrios, R., Susanto, A., Soemantri, R., & Suharman, H. (2018). The role of leadership behavior in improving the quality of accounting information systems. Journal of Engineering and Applied Sciences, 13(12), 4493–4501. https://doi.org/10.36478/jeasci.2018.4493.4501
  15. Gelinas, Ulric J., Dull, Richard B. 2008. Accounting Information Systems. seventh edition. Thomson South-western.
  16. Gerdin, J., Greve, J. (2004). Forms of contingency fit in management accounting research-a critical review. Accounting, Organizations and Society, 29, 3-4, 303-326. http://dx.doi.org/10.1016/S0361-3682(02)00096-X
  17. Ghandour, A., Benwell, G. and Deans, K.R. 2007. The Impact of Leadership on Ecommerce System Success in Small and Medium Enterprises. Context. Paper submitted to Small Enterprise 20th Conference
  18. Ghozali, Imam dan Hengky Latan, 2014. Partial Least Squares Konsep, Metode dan Aplikasi Third Edition, Badan Penerbit Universitas Diponegoro. Semarang
  19. Ghozali. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25, edisi 9. Badan Penerbit Universitas Diponegoro.
  20. Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program SPSS 23. Badan Penerbit Universitas Diponegoro.
  21. Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A review of ERP research: A future agenda for accounting information systems. Journal of Information Systems, 25(1), 37-78.
  22. Grande, E. U., Estébanez, R. P., & Colomina, C. M. (2011). The impact of accounting information systems (AIS) on performance measures: Empirical evidence in Spanish SMEs. The international journal of digital accounting research, 11, 25-43.
  23. Hanum, Z., Erlina, Muda, I., Bukit, R., & Muhyarsyah. (2021). The Impact of Accounting Information System on Organizational Performance through Good University’s Private Governance in Indonesia. Webology, 18(Special Issue), 1373–1388. https://doi.org/10.14704/WEB/V18SI04/WEB18204
  24. Harjanto. (2001), Perencanaan Pengajaran, cetakan ke., Jakarta.
  25. Hellriegel, D. and Slocum, J.W. 2011. Organizational Behavior, 13th edition. South-Western Cengage Learning
  26. House, R. J., Hanges, P. J., Ruiz-Quintanilla, S. A., Dorfman, P. W., Javidan, M., Dickson, M.W., Gupta; V. and Globe. 1999. Cultural Influences on Leadership and Organizations. Advances In Global Leadership, 1: 171-233. Stamford, CT: JAI Press.
  27. Husada Tarigan, Z. J., Siagian, H., & Bua, R. R. (2019). The Impact of Information System Implementation to the Integrated System for Increasing the Supply Chain Performance of Manufacturing Companies. IOP Conference Series: Materials Science and Engineering, 473(1). https://doi.org/10.1088/1757-899X/473/1/012050
  28. I M Alnajjar, M. (2017). Impact of Accounting Information System on Organizational Performance: A Study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20–38. https://doi.org/10.21102/graf.2017.09.82.02
  29. Ibrahim, F., Ali, D. N. H., & Besar, N. S. A. (2020). Accounting Information Systems (AIS) in SMEs: Towards an Integrated Framework. International Journal of Asian Business and Information Management (IJABIM), 11(2), 51-67.
  30. Imran, R., & Aldaas, R. E. (2020). Entrepreneurial leadership: a missing link between perceived organizational support and organizational performance. World Journal of Entrepreneurship, Management and Sustainable Development, 16(4), 377–388. https://doi.org/10.1108/WJEMSD-10-2019-0077
  31. Jiang, J,G. Klein, E. Wang (2007). Relationship of Skill Expectation Gap between IS Employees and Their Managers with User Satisfaction. Information Resources Management Journal, 20(3), pp. 63-75.
  32. Kim, J. S., & Shin, N. (2019). The impact of blockchain technology application on supply chain partnership and performance. Sustainability (Switzerland), 11(21). https://doi.org/10.3390/su11216181
  33. Kouser, Rehana, Gul Rana, and Farasat Ali Shahzad. 2011. Determinants of AIS effectiveness: Assessment thereof in Pakistan. International Journal of Contemporary Business Studies 2: 6–21.
  34. Kuncoro. 2002. Manajemen Perbankan, Teori dan Aplikasi. Jakarta: PT. Indeks Kelompok Gramedia.
  35. Laudon, Kenneth C. , & Laudon, Jane P. 2012. Management Information Systems, Managing the Digital Firm. 12ed. Prentice Hall.
  36. Laudon, K. C., & Laudon, J. P. (2008). Management Information System. 10th Edition. Prentice-Hall. Inc, New Jersey. 4. Hall, J. A. (2011).
  37. Laudon, KC& Laudon, JP 2005,Sistem Informasi Manajemen. Yogyakarta: Penerbit Andi
  38. M. Renko, Ayman, El Tarabishy, Alan. L. Carsrud, and M. Brainnback, "Understanding and measuring entrepreneurial leadership style," Journal of Small Business Management, vol. 53, no. 1, pp. 54-74, 2015.
  39. Mathis, Robert L., & Jackson, John H. 2011. Human Resource Management. 13th South Western Cengage Learning.
  40. McShane, S.L. and Glinow, M.A.V. 2008. Organization Behavior. 4th edition. McGraw-Hill
  41. Mishra, P., & Misra, R. K. (2017). Entrepreneurial Leadership and Organizational Effectiveness: A Comparative Study of Executives and Non-executives. Procedia Computer Science, 122, 71–78. https://doi.org/10.1016/j.procs.2017.11.343
  42. Mulyani, F. (2021). Quality and efficiency of accounting information systems. Praxis Latinoamericana, 26(2), 323–336. https://doi.org/http://doi.org/10.5281/zenodo.4678910
  43. Nguyen, P. V., Huynh, H. T. N., Lam, L. N. H., Le, T. B., & Nguyen, N. H. X. (2021). The impact of entrepreneurial leadership on SMEs’ performance: the mediating effects of organizational factors. Heliyon, 7(6), e07326. https://doi.org/10.1016/j.heliyon.2021.e07326
  44. Nicolaou, A. I. (2000). A Contingency Model of Perceived Effectiveness in Accounting Information Systems: Organizational Coordination and Control Effects. International Journal of Accounting Information System, 1:91-105.
  45. O’Brien, James A. & Marakas, George M. 2010. Introduction to information systems. fifteenth edition McGraw-Hill/Irwin.
  46. O’Brien, James A., & Marakas, George M. 2011. Management Information System. Teenth Edition. Published by McGraw-Hill. Irwin.
  47. Pate, J., M. Graeme, P., J. McGoldrick (2000). Company-based Lifelong Learning: What's the Pay-off for Employers? European Journal of Training and Develop., 24(2/3/4), pp. 149-157.
  48. Paudel, S., (2019), Entrepreneurial leadership and business performance Effect of organizational innovation and environmental dynamism. South Asian Journal of Business Studies, Vol. 8 No. 3, 2019 pp. 348-369. DOI 10.1108/SAJBS-11-2018- 0136
  49. Pebrianto A., Suhadak, Kertahadi, Djamhuret, 2013, The Influence of Information Technology Capability, Organizational Learning, and Knowledge Management Capability on Organizational Performance (A Study of Banking Branches Company in Southern Kalimantan Province), Information and Knowledge Management, 3(11).
  50. Pearlson, Keri E., & Saunders, Carol S. 2010. Managing and Using Information systems a strategic apporach. four edition. Wiley. John Wiley & Sons, Inc.
  51. Pérez, E.R., Urquía, G.E., Muñoz, C.C. (2010), Information technology implementation: Evidence in Spanish SMEs. International Journal of Accounting and Information Management, 18(1), 39-57.
  52. Porter, M. (1990). The Competitive Advantage of Nations, Simon and Schuster.
  53. Rahim, H. L., Abidin, Z. Z., Mohtar, S., & Ramli, A. (2015). The Effect of Entrepreneurial Leadership Towards Organizational Performance. International Academic Research Journal of Business and Technology, 1(2), 193–200.
  54. Rahman, R. (2020). 37,000 SMEs hit by COVID-19 Crisis As Government Prepares aid - Business - The Jakarta Post. Retrieved May 26, 2020, from Article website: https://www.thejakartapost.com/news/2020/04/16/37000-smes-hit-by-covid-19-crisis-as-government-prepares-aid.htm
  55. Ruhul, F. (2016). Factors That Influence Accounting Information System Implementation And Accounting Information Quality. International Journal of Scientific & Technology Research, 5(04). www.ijstr.org
  56. Sandybayev, A. (2019). Impact of Effective Entreprenerial Leadership Style on Organizational Performance: Critical Review. International Journal of Economics and Management, 1(1), 47–55.
  57. Sarker, S. and Lee, A.S. 2003. Using a Case Study to Test the Role of Three Key Social Enablers in ERP Implementations. Information & Management, 40 (8): 813-829.
  58. Shang, S.S.C. and Chen, C.H. (2007), “Human processes in customer relationship management”, Paper presented at the proceedings of the 11th Pacific-Asia Conference on Information System.
  59. Surie, G., & Ashley, A. (2008). Integrating pragmatism and ethics in entrepreneurial leadership for sustainable value creation. Journal of Business Ethics, 81(1), 235–246.
  60. Romney, Marshall B. dan Paul John Steinbart. 2018. Accounting Information Systems FOURTEENTH EDITION.
  61. Rouibah, K., Hamdy, H. I., & Al-Enezi, M. Z. (2009). Effect of management support, training, and user involvement on system usage and satisfaction in Kuwait. Industrial Management and Data Systems, 109(3), 338–356. https://doi.org/10.1108/02635570910939371
  62. Saeidi, H., & Prasad, B. (2014). Impact of Accounting Information Systems (AIS) on Organizational Performance: A case Study of TATA Consultancy Services (TCS) - India. Journal of Management and Accounting Studies, 2(03), 54–60. https://doi.org/https://doi.org/10.24200/jmas.vol2iss03pp54-60
  63. Sawaean, Fahad Awad Aber & Khairul Anuar Mohd Ali, (2020), The impact of entrepreneurial leadership and learning orientation on organizational performance of SMEs: The mediating role of innovation capacity. Management Science Letters, 10 (2020) 369–380. doi: 10.5267/j.msl.2019.8.033
  64. Schermerhorn, J.R., Hunt, J., Osborn, R.N and Uhl-Bien, M. 2010. Organizational Behavior, 11th edition. John Wiley & Sons Inc. USA
  65. Susilawati, S., Falefi, R., & Purwoko, A. (2020). Impact of Covid-19’s Pandemic on the Economy of Indonesia. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(2), 1147–1156. https://doi.org/10.33258/BIRCI.V3I2.954.G1284
  66. Soekowardojo, (2020), Survei BI: Kinerja UMKM Kian Memburuk, https://semarang.bisnis.com/read/20201009/536/1303031/survei-bi-kinerja-umkm-kian-memburuk
  67. Selden, S. C. & Sowa, J. E. (2004). Testing a multi-dimensional model of organizational performance: Prospects and problems. Journal of Public Administration Research and Theory, 14(3), 395-416.
  68. Salas, E., Cannon-Bowers, J. A., Rhodenizer, L., & Bowers, C. A. (1999). Training in organizations. Research in Personnel and Human Resources Management, 17, 123−161.Journal of U- and e-Service, Science and Technology, 8(2), 337–346. https://doi.org/10.14257/ijunesst.2015.8.2.32
  69. Stair, Ralph. & Reynolds, George. 2012. Fundamental of Information Systems. Sixth Edition. Course Technology. Cengage Learnin
  70. Saraswati, A., & Ab, M. (2018). Pengaruh Implementasi Knowledge Management Terhadap Kinerja Organisasi Melalui Inovasi Sebagai Variabel Intervening ( Studi Kasus Pada UMKM Industri Kreatif Digital di Kota Semarang) Pendahuluan. https://doi.org/https://doi.org/10.14710/jiab.2016.13567
  71. Smit, P., & de Cronje, G. (2010). Management principles: a contemporary edition for Africa. Lansdowne, Juta, Cape Town.
  72. Sugiyono. (2017). Metode penelitian pendidikan (pendekatan kuantitatif, kualitatif dan R &D). Alfabeta.
  73. Sugiyono. (2015). Metode Penelitian dan Pengembangan, Research and Development, Untuk Bidang: Pendidikan, Manajemen, Sosial, Teknik. Alfabeta.
  74. Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung : Alfabeta.
  75. Trabulsi, R. U. (2018). International Review of Management and Marketing The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs. International Review of Management and Marketing, 8(2), 69–73. http:www.econjournals.com
  76. Umble, E.J., Haft, R.R. and Umble, M.M. 2003. Enterprise Resource Planning: Implementation Procedures and Critical Success Factors. European Journal of Operational Research, 146 (2): 241-257.
  77. Wijaya, R. P., Maharsi, S., & Pulungan, A. H. (2022). Commitment, Employee Perception of Organization Size, User Training, and User Education Background on Accounting. Konferensi Ilmiah Akuntansi IX, 2016. https://122.200.2.51/index.php/KIA9/article/view/5619
  78. Wilkinson, JW, Cerullo, MJ, Raval, V & Wong-On-Wing, B 2000, Accounting information systems: Essential concepts and applications. New York: John Wiley and Sons.
  79. Yang, C. (2008), “The Relationships Among Leadership Styles, Entrepreneurial Orientation, and Business Performance”, Managing Global Transitions, 6(3): 257-275.
  80. Yixuan, W., & Arumugam, D. (2021). the Impact of Accounting Information System on Organisational Performance in China. Electronic Journal of Business and Management, 6(4), 2550–1380.
  81. Yukl, G.A. 2008. How Leaders Influence Organizational Effectiveness, The Leadership Quarterly, 19 (6): 708- 722.
  82. Yukl, G.A. 2010. Leadership in organizations. 7th edition. Pearson Education, Inc., New Jersey
  83. Zijlstra, P. (2019). Entrepreneurial Leadership - When is Entrepreneurial Leadership most effective? In The Grants Register 2020.
  84. https://riau.bps.go.id/indicator/9/318/1/jumlah-perusahaan-pada-industri-mikro-dan-kecil-.html (Diakses 26 Januari 2023)
  85. Syamsuar, (2022), Tingkatkan Daya Saing UMKM, Ini Terobosan yang Dilakukan Pemprov Riau, https://infopublik.id/kategori/nusantara/620903/tingkatkan-daya-saing-umkm-ini-terobosan-yang-dilakukan-pemprov-riau?show= (Diakses 26 Januari 2023)