Performance Effectiveness Based on Accounting Information Systems in The Framework of Tourism Villages in Bali

Kadek Goldina Puteri DEWI; I Putu Budi ANGGIRIAWAN

doi:10.38142/ijesss.v4i2.591

Authors

Kadek Goldina Puteri DEWI Warmadewa University, Bali, Indonesia
I Putu Budi ANGGIRIAWAN Warmadewa University, Bali, Indonesia

DOI:

https://doi.org/10.38142/ijesss.v4i2.591

Keywords:

Performance, Accounting Knowledge, Accounting Information Systems, Organizational Culture, Tourism Village

Abstract

Performance is the level of success of a person as a whole at a certain time in carrying out a task. Performance has the most important role, if performance decreases, it will gradually threaten the company and result in the company going bankrupt. Based on the phenomena and results of previous studies, the accounting information system is a component that can be streamlined to improve performance. Apart from Accounting Information Systems, accounting knowledge is considered very important for the Company. The cultural aspect is an aspect that greatly influences the effectiveness of the implementation of a technology. Technological developments must be followed by the desire of the community to increase their ability to utilize this technology. The population in this study is 238 Tourism Villages obtained from data from the Bali Provincial Tourism Office for 2022. The sample size is determined by calculating using the Slovin Formula and the proportional number of sample members is determined using the Yamane Formula. Based on the results of this study, the variable Accounting Knowledge has no significant effect on performance, both before the moderating variable (organizational culture) and after the moderation variable (organizational culture) and the variable Accounting Information System Effectiveness have a significant positive effect on performance. However, the existence of a moderating variable (organizational culture) shows that the effectiveness of the accounting information system variable has no significant effect on performance

Downloads

Download data is not yet available.

References

Al-Mawali, H. (2013). Performance consequences of management accounting system information usage in Jordan. Business and Economic Horizons, 9(1), 22–31. https://doi.org/10.15208/beh.2013.3

Alsoboa, S. S., & Alalaya, M. M. (2015). Practices of Competitor Accounting and its Influence on the Competitive Advantages?: An Empirical Study in ... Practices of Competitor Accounting and its Influence on the Competitive Advantages?: An Empirical Study in Jordanian Manufacturing Companies Pra. Global Journal of Management and Business Research:D Accounting and Audtiting, 15(3), 13–21.

Alvarez-Ferrer, A., Campa-Planas, F., & Gonzales-Bustos, J. P. (2018). Identification of the key factors for success in the hotel sector. Intangible Capital, 14(1), 74–98. https://doi.org/10.3926/ic.1103

Alvino, F., Di Vaio, A., Hassan, R., & Palladino, R. (2021). Intellectual capital and sustainable development: a systematic literature review. Journal of Intellectual Capital, 22(1), 76–94. https://doi.org/10.1108/JIC-11-2019-0259

Astawa, I. P., Triyuni, N. N., & Santosa, I. D. M. C. (2018). Sustainable tourism and harmonious culture: A case study of cultic model at village tourism. Journal of Physics: Conference Series, 953(1). https://doi.org/10.1088/1742-6596/953/1/012057

Bajo, A., Primorac, M., & Runti?, D. (2017). Public Financial Management, Accountability, and Citizens’ Trust. Hrvatska i Komparativna Javna Uprava, 17(3), 389–405. https://doi.org/10.31297/hkju.17.3.3

Boekestein, B. (2009). Acquisitions reveal the hidden intellectual capital of pharmaceutical companies. Journal of Intellectual Capital, 10(3), 389–400. https://doi.org/10.1108/14691930910977806

Buszko, A., & Mroziewski, M. (2009). The intellectual capital impact on Polish construction companies during the transformation period. Journal of Human Resource Costing & Accounting, 13(3), 206–220. https://doi.org/10.1108/14013380910995502

Cai, C., Zheng, Q., & Zhu, L. (2019). The effect of shared auditors in the supply chain on cost stickiness. China Journal of Accounting Research, 12(4), 337–355. https://doi.org/10.1016/j.cjar.2019.09.001

Chamidah, N., Putra, A. H. P. K., Mansur, D. M., & Guntoro, B. (2020). Penta helix Element Synergy as an Effort to Develop Tourism Villages in Indonesia. Jurnal Manajemen Bisnis, 8(1), 01–22. https://doi.org/10.33096/jmb.v8i1.625

Chandra, Y. (2017). Social Entrepreneurship as Institutional-Change Work: A Corpus Linguistics Analysis. Journal of Social Entrepreneurship, 8(1), 14–46. https://doi.org/10.1080/19420676.2016.1233133

Chen, J., & Zhu, Z. (2004). Measuring intellectual capital: A new model and empirical study. Journal of Intellectual Capital, 5(1), 195–212. https://doi.org/10.1108/14691930410513003

Chowdhury, L. A. M., Rana, T., Akter, M., & Hoque, M. (2018). Impact of intellectual capital on financial performance: evidence from the Bangladeshi textile sector. Journal of Accounting and Organizational Change, 14(4), 429–454. https://doi.org/10.1108/JAOC-11-2017-0109

Cvelbar, L. K., & Dwyer, L. (2013). An importance-performance analysis of sustainability factors for long-term strategy planning in Slovenian hotels. Journal of Sustainable Tourism, 21(3), 487–504. https://doi.org/10.1080/09669582.2012.713965

D’Agostino, T. J. (2017). Precarious values in publicly funded religious schools: The effects of government-aid on the institutional character of Ugandan Catholic schools. International Journal of Educational Development, 57(March), 30–43. https://doi.org/10.1016/j.ijedudev.2017.09.005

Dewi, L. K. Y. (2014). Modeling the Relationships between Tourism Sustainable Factor in the Traditional Village of Pancasari. Procedia - Social and Behavioral Sciences, 135, 57–63. https://doi.org/10.1016/j.sbspro.2014.07.325

Ghasemi, R., Habibi, H. R., Ghasemlo, M., & Karami, M. (2019). The effectiveness of management accounting systems: evidence from financial organizations in Iran. Journal of Accounting in Emerging Economies, 9(2), 182–207. https://doi.org/10.1108/JAEE-02-2017-0013

Gibson, M. R. (2018). An Analysis of Fraud Prevention and Detection in Not-for-profit Organization in The State of South Carolina (Issue May). Liberty University.

Govindarajan, V. (2019). Impact of participation in the budgetary process on managerial attitudes and performance: Universalistic and contingency perspectives. Management Control Theory, 321–341.

Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking, 27(4), 1289–1318. https://doi.org/10.1108/BIJ-02-2018-0034

Isaac, O., Abdullah, Z., Aldholay, A. H., & Abdulbaqi Ameen, A. (2019). Antecedents and outcomes of internet usage within organisations in Yemen: An extension of the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Asia Pacific Management Review, 24(4), 335–354. https://doi.org/10.1016/j.apmrv.2018.12.003

Jayawarsa, A. A. K., Saputra, K. A. K., & Anggiriawan, I. P. B. (2022). Tri Hita Karana Culture, Good Governance and Apparatus Commitment on Fraud Prevention in Village Fund Management with Apparatus Awareness as Moderator. International Journal of Social Science and Human Research, 5(9), 4226–4230. https://doi.org/10.47191/ijsshr/v5-i9-33

Jönsson, C., & Devonish, D. (2009). An exploratory study of competitive strategies among hotels in a small developing Caribbean state. International Journal of Contemporary Hospitality Management, 21(4), 491–500. https://doi.org/10.1108/09596110910955721

Jordão, R. V. D., & Novas, J. C. (2017). Knowledge management and intellectual capital in networks of small- and medium-sized enterprises. Journal of Intellectual Capital, 18(3), 667–692. https://doi.org/10.1108/JIC-11-2016-0120

Journeault, M. (2016). The Integrated Scorecard in support of corporate sustainability strategies. Journal of Environmental Management. https://doi.org/10.1016/j.jenvman.2016.07.074

Karmawan. (2017). Role and Contribution of Village Financial Management to Realize Transparency And Accountable Village Budgeting Revenue And Expenditure District of West Bangka. Advances in Economics, Business and Management Research, 46(1), 293–299.

Länsiluoto, A., & Järvenpää, M. (2008). Environmental and performance management forces: Integrating “greenness” into balanced scorecard. Qualitative Research in Accounting & Management. https://doi.org/10.1108/11766090810910218

Lu, T., & Sapra, H. (2019). Agency Conflicts, Bank Capital Regulation, and Marking to Market. The Accounting Review. https://doi.org/10.2308/accr-50982

Marshall, D., McCarthy, L., McGrath, P., & Claudy, M. (2015). Going above and beyond: How sustainability culture and entrepreneurial orientation drive social sustainability supply chain practice adoption. Supply Chain Management, 20(4), 434–454. https://doi.org/10.1108/SCM-08-2014-0267

Möller, A., & Schaltegger, S. (2005). The sustainability balanced scorecard as a framework for eco-efficiency analysis. Journal of Industrial Ecology, 9(4), 73–83. https://doi.org/10.1162/108819805775247927

Ngawenja Mzembe, D. A., Idemudia, D. U., & Angel, M. E. (2021). Sustainability led innovations in the hospitality industry: A case study of the adoption of the Green Key Scheme standards in the Netherlands. Journal of Cleaner Production, 291. https://doi.org/10.1016/j.jclepro.2020.125210

Nordin, N., & Belal, H. M. (2017). Change agent system in lean manufacturing implementation for business sustainability. International Journal of Supply Chain Management, 6(3), 271–278.

Perdana, M. C., Hadisusanto, S., & Purnama, I. L. S. (2020). Implementation of a full-scale constructed wetland to treat greywater from tourism in Suluban Uluwatu Beach, Bali, Indonesia. Heliyon, 6(10), e05038. https://doi.org/10.1016/j.heliyon.2020.e05038

Putri, P. Y. A., & Saputra, K. A. K. (2022). Regulatory Impact Analysis On Local Government Regulation Standards For Organizing Cultural Tourism In Bali. American Research Journal of Humanities & Social Science (ARJHSS), 5(4), 22–32.

Rubio-Mozos, E., García-Muiña, F. E., & Fuentes-Moraleda, L. (2020). Sustainable strategic management model for hotel companies: A multi-stakeholder proposal to “walk the talk” toward SDGS. Sustainability (Switzerland), 12(20), 1–25. https://doi.org/10.3390/su12208652

Saad, M., & Zawdie, G. (2005). From technology transfer to the emergence of a triple helix culture: The experience of Algeria in innovation and technological capability development. Technology Analysis and Strategic Management, 17(1), 89–103. https://doi.org/10.1080/09537320500044750

Sajjad, A., Jillani, A., & Raziq, M. M. (2018). Sustainability in the Pakistani hotel industry?: an empirical study. Corporate Governance, 18(4), 714–727. https://doi.org/10.1108/CG-12-2017-0292

Saputra, K. A. K., Jayawarsa, A. A. K., & Priliandani, N. M. I. (2022). Antonio Gramsci Hegemonical Theory Critical Study?: Accounting Fraud Of Hindu - Bali. International Journal of Business, 27(2), 1–11.

Saputra, K. A. K., Manurung, D. T. H., Rachmawati, L., Siskawati, E., & Genta, F. K. (2021). Combining the Concept of Green Accounting With the Regulation of Prohibition of Disposable Plastic Use. International Journal of Energy Economics and Policy, 11(4), 84–90. https://doi.org/10.32479/ijeep.10087

Saputra, K. A. K., Mu’ah, Jurana, Korompis, C. W. M., & Manurung, D. T. H. (2022). Fraud Prevention Determinants?: A Balinese Cultural Overview. Australasian Accounting Business and Finance Journal, 16(3), 167–181.

Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2020). Issues of morality and whistleblowing in short prevention accounting. International Journal of Innovation, Creativity and Change, 12(3), 77–88.

Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2021). Financial Management Information System , Human Resource Competency and Financial Statement Accountability?: A Case Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(5), 277–285. https://doi.org/10.13106/jafeb.2021.vol8.no5.0277

Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2022). Eco-Efficiency and Energy Audit to Improve Environmental Performance: An Empirical Study of Hotels in Bali-Indonesia. International Journal of Energy Economics and Policy, 12(6), 175–182. https://doi.org/10.32479/ijeep.13565

Sara, I. M., Saputra, K. A. K., & Utama, I. W. K. J. (2021). The Effects of Strategic Planning, Human Resource and Asset Management on Economic Productivity: A Case Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(4), 381–389. https://doi.org/10.13106/jafeb.2021.vol8.no4.0381

Si, X. (2019). Literature Review on the Relationship between Intellectual Capital and Enterprise Performance. Modern Economy, 10(02), 386–398. https://doi.org/10.4236/me.2019.102026

Stefan-Duicu, V. M., & Stefan-Duicu, A. (2015). Global Analysis of the Financial Analyst’s Job within a Company. Procedia Economics and Finance, 26(15), 261–267. https://doi.org/10.1016/s2212-5671(15)00847-3

Sunani, A., Subroto, B., & Prihatiningtias, Y. W. (2015). Do Ethical Climate and Machiavellianism Affect Ethical Perceptions of Earnings Management? Evidence from Indonesia. Global Journal of Business and Social Science Review, 03(01), 131–139.

Susanty, A., Saptadi, S., Puspitasari, N. B., & Siregar, S. D. (2020). Modelling the Causal Relationship among Variables that Influencing the Carbon Emission from Tourist Travel to Karimunjawa. 2020 IEEE 7th International Conference on Industrial Engineering and Applications, ICIEA 2020, 1039–1043. https://doi.org/10.1109/ICIEA49774.2020.9102065

Sutawa, G. K. (2012). Issues on Bali Tourism Development and Community Empowerment to Support Sustainable Tourism Development. Procedia Economics and Finance, 4(Icsmed), 413–422. https://doi.org/10.1016/s2212-5671(12)00356-5

Thanh Hoai, T., & Nguyen, N. P. (2021). How does cross-functional cooperation influence organizational performance? The mediating role of management accounting systems. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1907011

Turner, M. J., & Guilding, C. (2013). Capital budgeting implications arising from locus of hotel owner/operator power. International Journal of Hospitality Management, 35, 261–273. https://doi.org/10.1016/j.ijhm.2013.06.011

Vásquez, A. F. U., & Naranjo-Gil, D. (2020). Management accounting systems, top management teams, and sustainable knowledge acquisition: Effects on performance. Sustainability (Switzerland), 12(5), 1–14. https://doi.org/10.3390/su12052132

Wardana, I. M., Sukaatmadja, I. P. G., Yasa, N. N. K., & Setini, M. (2021). Comparative and competitives advantages: Perspective of rural tourism (Study on tourism in the province of Bali Indonesia). Geojournal of Tourism and Geosites, 33(4), 1493–1500. https://doi.org/10.30892/gtg.334spl07-598

Werastuti, D. N. S., Sukoharsono, E. G., Saraswati, E., & Prihatiningtias, Y. W. (2018). Are competitive strategies and strategic alliances role in improving sustainability performance? Journal of Environmental Management and Tourism, 9(7), 1498–1511. https://doi.org/10.14505/jemt.v9.7(31).14

Xu, X., Li, Y., Liu, X., & Gan, W. (2017). Does religion matter to corruption? Evidence from China. China Economic Review, 42. https://doi.org/10.1016/j.chieco.2016.11.005

Zvezdov, D. (2012). Rolling out Corporate Sustainability Accounting: A Set of Challenges. Journal of Environmental Sustainability, 2(1), 1–11. https://doi.org/10.14448/jes.02.0003