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Oct 13, 2025 by windailys.com 30 views

Analysis of the Effect of the Characteristics of Accounting Information Systems on Performance at the Panca Budi Medan Development University

Introduction

In today's fast-paced and technology-driven world, higher education institutions like the Panca Budi Medan Development University (UNPAB) rely heavily on effective accounting information systems to support their operations. These systems play a crucial role in providing accurate and timely financial information, enabling institutions to make informed decisions and achieve their goals. This study aims to investigate the effect of the characteristics of accounting information systems on performance at UNPAB, with a focus on understanding the importance of these characteristics in supporting institutional success.

Background

UNPAB, like other higher education institutions, faces numerous challenges in managing its operations, including financial management, resource allocation, and decision-making. Effective accounting information systems are essential in addressing these challenges, as they provide a platform for collecting, processing, and disseminating financial data. However, the quality of these systems can significantly impact their effectiveness, and institutions must ensure that they possess the necessary characteristics to support optimal performance.

Methodology

This study involved 50 UNPAB students in 2012, semester 5, who were accustomed to using information systems in their respective academic portals. The data analysis used multiple regression methods, which allowed researchers to see the effect of independent variables (characteristics of information systems) on dependent variables (performance). The study aimed to identify the characteristics of accounting information systems that have a positive and significant influence on performance at UNPAB.

Results

The results of this study showed that four characteristics of accounting information systems, namely Relevan, Reliable, Timelines, and understandable, simultaneously had a positive and significant influence on performance at UNPAB. This indicates that when the accounting information system possesses these characteristics, institutional performance tends to increase. However, further analysis revealed that only the characteristic of timelines had a positive and significant positive influence on performance at UNPAB. This suggests that the speed and timeliness in the delivery of accounting information have a dominant influence on institutional performance.

Discussion

The findings of this study provide several important points:

*** Importance of Timeliness: ** Accounting information systems that can provide information quickly and on time are crucial in supporting effective decision-making. This enables management to respond to changes quickly and precisely, avoid delays in decision-making, and improve operational efficiency.

*** Need to Increase Other Characteristics: ** Although simultaneously affecting performance, characteristics Relevan, Reliable, and understandable still require more attention for optimization. UNPAB needs to ensure that the accounting information system used is relevant to user needs, accurate, and easy to understand for all parties.

Strategic Implementation

The results of this study indicate that accounting information systems are not just technology, but are also strategic assets that can support institutional performance improvement. It is essential to carry out the implementation of accounting information systems strategically, based on needs, and is always updated to adjust to the development of technology and organizational needs.

Conclusion

This study provides advice for UNPAB to consider improving the quality of accounting information systems, especially questioning timeliness and paying attention to other characteristics to achieve optimal performance. By implementing an effective accounting information system, UNPAB can carry out its operations efficiently and achieve set goals. The study's findings highlight the importance of accounting information systems in supporting institutional success and provide a framework for institutions to evaluate and improve their systems.

Recommendations

Based on the findings of this study, the following recommendations are made:

Prioritize Timeliness: UNPAB should prioritize the development of accounting information systems that can provide information quickly and on time.
Optimize Other Characteristics: UNPAB should focus on optimizing the characteristics of Relevan, Reliable, and understandable to ensure that the accounting information system is relevant to user needs, accurate, and easy to understand.
Strategic Implementation: UNPAB should implement accounting information systems strategically, based on needs, and is always updated to adjust to the development of technology and organizational needs.

By implementing these recommendations, UNPAB can improve the quality of its accounting information systems and achieve optimal performance.
Frequently Asked Questions (FAQs) on the Analysis of the Effect of the Characteristics of Accounting Information Systems on Performance at the Panca Budi Medan Development University

Q: What is the main objective of this study?

A: The main objective of this study is to investigate the effect of the characteristics of accounting information systems on performance at the Panca Budi Medan Development University (UNPAB).

Q: What are the characteristics of accounting information systems that were studied?

A: The study focused on four characteristics of accounting information systems, namely Relevan, Reliable, Timelines, and understandable.

Q: What were the findings of the study?

A: The study found that the four characteristics of accounting information systems simultaneously had a positive and significant influence on performance at UNPAB. However, further analysis revealed that only the characteristic of timelines had a positive and significant positive influence on performance at UNPAB.

Q: What is the importance of timeliness in accounting information systems?

A: Timeliness is crucial in accounting information systems as it enables management to respond to changes quickly and precisely, avoid delays in decision-making, and improve operational efficiency.

Q: What are the implications of the study's findings for UNPAB?

A: The study's findings suggest that UNPAB should prioritize the development of accounting information systems that can provide information quickly and on time. Additionally, UNPAB should focus on optimizing the characteristics of Relevan, Reliable, and understandable to ensure that the accounting information system is relevant to user needs, accurate, and easy to understand.

Q: What are the recommendations of the study for UNPAB?

A: The study recommends that UNPAB should:

Prioritize Timeliness: Develop accounting information systems that can provide information quickly and on time.
Optimize Other Characteristics: Focus on optimizing the characteristics of Relevan, Reliable, and understandable to ensure that the accounting information system is relevant to user needs, accurate, and easy to understand.
Strategic Implementation: Implement accounting information systems strategically, based on needs, and is always updated to adjust to the development of technology and organizational needs.

Q: What are the limitations of the study?

A: The study has several limitations, including:

Sample Size: The study was conducted with a sample size of 50 UNPAB students, which may not be representative of the entire university population.
Data Collection: The study relied on self-reported data from students, which may be subject to biases and limitations.
Generalizability: The study's findings may not be generalizable to other higher education institutions.

Q: What are the future research directions based on the study's findings?

A: The study's findings suggest several future research directions, including:

Investigating the Impact of Timeliness on Decision-Making: Further research is needed to investigate the impact of timeliness on decision-making in higher education institutions.
Developing a Framework for Accounting Information Systems: A framework for accounting information systems that takes into account the characteristics of Relevan, Reliable, Timelines, and understandable is needed to support the development of effective accounting information systems in higher education institutions.
Evaluating the Effectiveness of Accounting Information Systems: Further research is needed to evaluate the effectiveness of accounting information systems in supporting institutional performance in higher education institutions.