Influence Organizational Culture On The Quality Of Accounting Information System Indonesian Government

Abstract: Quality Information yielded by Information System Accountancy will affect at storey ability management level to bring action against and decision which related to company operational and also prepare effective financial statement. Azhar Susanto (2013: 65) states that the accounting information is the output of the accounting process. In general, the accounting information presented in the financial statements (Kieso et al, 2012: 5). With use accounting information, internal parties will obtain accounting information relating to past and future, such as prediction (forecasting) which includes annual plans, strategic and decision alternatives (Azhar Susanto, 2013:). The message contained in an accounting information as a guide for anyone when carrying out the activity (Azhar Susanto, 2009: 2). Accounting information is a strategic organizational resource (Mitchell et al., 2000). Accountancy Information System of vital importance in growth Process business On duty Original earnings Indonesian specially Bandung Area. The Organizational culture, through its assumptions, values, norms and symbols, determines the way in which the members of an organization perceive and interpret the reality within and around their organization, as well as the way they behave in that reality (Janisijevic,2012). This Technique regarding System Accountancy Information data model affecting earnings to original earnings area (PAD) at Indonesian Goverment . Database System have function to earnings responsiblity which consist of Iease receivable not yet been billed, for Iease receivable billed, and total receivable. Accountancy information system have different model to process business and evaluation to governmental accounting information..

REFERENCES

[1] Ahmad Al-Hiyari, et al. 2013. Factors That Affect Accounting Information System Implementation and Accounting Information Quality: A Survey in Northern University Malysia. American Journal of

[2] Azhar Susanto. 2013. Accounting Information Systems: Development of Risk Control Structure. Prime Edition. First mold. Bandung: Lingga Jaya.

[3] Ikatan Akuntan Indonesia, 2012, Standar Akuntansi Keuangan, Jakarta: Penerbit Salemba Empat.

[4] Ikatan Akuntan Publik Indonesia, 2012, Standar Profesional Akuntan Publik, Jakarta: Penerbit Salemba Empat Jeffrey A. Hoffer, Mary B. Prescott, Fred R. McFadden, 2012,9th Ed., Modern Database

[5] Joseph Kondjo ,2009, The Influence of organizational culture on organizational learning, worker involvement and worker productivity

[6] Janicijevic.2012.The Influence of Organizational Culture and Organizational preferences towards the choice of organizational change strategy.

[7] Steven Alter. 2002. Information Systems Foundation of E-Business. Fourth Edition. New Jersey: Prentice Hall.

[8] H George Bodnar and Hopwood William S. 2010. Accounting Information Systems. Tenth Edition. International Edition. Pearson.

[9] Boockholdt. J. L. 1999. Accounting Information Systems. Fifth Edition. McGraw-Hill International Editions. Accounting Series.

[10] Grudnitski G John Burch and Gary. 1989. Information Systems: Theory and practice. Fifth edition. Jonh Wiley & Sons, Inc.

[11] Clive Emmanuel, David Otley, Kenneth Merchant. 1990. Accounting for Management Control. Second Edition. Thomson.

[12] Chris Barker et al. 2002. Research Methods In Clinical Psychology. England: John Wiley & Sons Ltd.

[13] Kruse, G. 1995. Business process innovation: A primer - organizational aspects of business innovation. BPICS Control, 21, 36-39.

[14] Government Pemkot.2012.Peraturan Pemerintah Republik Indonesia Nomor 58 tahun 2005 tentang perda

[15] Laudon, Kenneth C. and Laudon, Jane P.1990. Management Information System? A Contemporary perpective, New York: Macmillan Publishing Company.

[16] Laudon, Kenneth C. and Laudon, Jane P., 2002. Management Information System Management ? The Digital Firm, Seven Edt., New Jersey: Prentice-Hall.

[17] Laudon, Kenneth C. and Jane P. Laudon. 2006. Management Information Systems: Managing the digital firm. ninth Edition. NJ: Prentice-Hall. Pearson International Edition.

[18] Laudon, Kenneth C. and Jane P. Laudon. 2008. Management Information Systems: Managing the Digital Firm. 12th Edition. NJ: Prentice-Hall.

[19] Laudon, Kenneth C. and Jane P. Laudon. 2012. Manajemen Information Systems: Managing the Digital Firm. 12th Edition. NJ: Prentice-Hall.

[20] Lucey, Terry. 2005. Management Information Systems. 9th edition. Thomson Learning UK

[21] Lu, H., J.Wang. 1997. The Relationships between Management Styles, User Participation, and System Success MIS over Stages.Information Growth & Management 32 (4) 203-213.

[22] Management 9th Edition, Prentice Hall, New Jersey. Mulyadi. 2012.Sistem Informasi Akuntans.Jakarta: Salemba

[23] Marshall B. Romney and Paul J. Steinbart. 2012. Accounting Information Systems. Twelfth Edition. Pearson Prentice Hall

[24] Maracas M. George. 2006. Systems Analysis and Design: an active approach. Second edition. McGraw-hill international edition.

[25] Meiryani. 2014. Influence of Top Management Support on the Quality of Accounting Information System and its Impact on the Quality of Accounting Information. Research Journal of Finance and Accounting. ISSN 2222-2847 (online), Vol. 5, No. 11, 2014, Page 124-132.

[26] Meiryani. 2014. Influence User Involvement On The Quality of Accounting Information Systems.International Journal of Scientific & Technology Research volume 3, issue 8, August 2014. ISSN 2277- 8616, page 118-124.

[27] Meiryani. 2014. Influence of User Ability on The Quality of Accounting Information System. International Journal of Economics, Commerce and Management. Vol. II. Issue 8, 2014. ISSN 2348 0386.

[28] Romney, Marshall B. and Steinbart, Paul J. 2011. Accounting Information Systems, 12/e.Prentice Hall Business Publishing