Digitalisasi SIA, Ekosistem Inovasi Berkelanjutan dan Nilai Publik : Kualitas Informasi Laporan Keuangan sebagai Mediasi

Septika Tri Lestari  -  Department of Accounting, STIE Bank BPD Jateng, Indonesia
*Grace Tianna Solovida scopus  -  Department of Accounting, STIE Bank BPD Jateng, Indonesia

Citation Format:
Abstract

This study aims to examine the effect of digitization of accounting information systems on sustainable innovation systems and public value with mediation of financial statement information quality. This research uses quantitative methods with a sample of 100 businesses in the city of Semarang and obtained respondents as many as 100 businesses in the city of Semarang. Sampling in this study using non-probability convenience and snowball sampling techniques.

The data analysis method in this study uses SmartPLS 4.0 and shows that the quality of financial statement information has a positive effect on mediating the relationship between the digitization of accounting information systems, sustainable innovation ecosystems, and also public value, the digitization of accounting information systems has a positive effect on the quality of financial statement information, the quality of financial statement information has a positive effect on the sustainable innovation ecosystem and public value, and the sustainable innovation ecosystem has a positive effect on public value.

Keywords: Accounting Information System Digitalization, Financial Statement Information Quality, Sustainable Innovation Ecosystem, Public Value.

Fulltext View|Download
Article Info
Section: Articles
Language : ID
Recent articles
Strategi Pengembangan Bisnis dengan Analisis Boston Consulting Group (BCG) pada Bisnis Annida Furniture Implementasi Business Plan pada Usaha Rice Bowl 'Risebowl' untuk Meningkatkan Profitabilitas Analisis Triple Bottom Line pada Implementasi Green Marketing di Sektor Industri Indonesia Menggunakan Metode SEM-PLS More recent articles
  1. Abou-Foul, M., Ruiz-Alba, J. L., & Soares, A. (2021). The Impact Of Digitalization And Servitization On The Financial Performance Of A Firm: An Empirical Analysis. Production Planning And Control, 32(12), Prod. Plan. Control
  2. 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
  3. Artamelia, F. N., Surbakti, L. P., & Julianto, W. (2021). Pengaruh Kinerja Lingkungan Terhadap Pengungkapan Lingkungan Dan Pengungkapan Lingkungan Terhadap Nilai Perusahaan. Business Management, Economic, And Accounting National Seminar, 2(2), 870–884
  4. Björkdahl, J., & Holmén, M. (2019). Exploiting The Control Revolution By Means Of Digitalization: Value Creation, Value Capture, And Downstream Movements. Industrial And Corporate Change, 28(3), 423–436
  5. Çeliköz, P. D. N., Erişen, P. D. Y., & Şahin, A. P. D. M. (2019). Cognitive Learning Theories With Emphasis On Latent Learning, Gestalt And Information Processing Theories. Proceedings Of The Institution Of Mechanical Engineers, Part J: Journal Of Engineering Tribology, 224(11), 122–130
  6. Chen, S., & Lin, N. (2016). Global Dispersion Of Offshore Service Providers: An Information Processing Perspective. Journal Of Knowledge Management, 20(5), 1065–1082
  7. Cornell, B., & Shapiro, A. C. (1987). Corporate Stakeholders And Corporate Finance. Financial Management, 16(1), 5
  8. Dewi, L. I. W., Hilendri, B. A., & Kartikasari, N. (2022). Faktor-Faktor Yang Memengaruhi Digitalisasi Informasi Akuntansi Pada Umkm Di Kota Mataram. Riset, Ekonomi, Akuntansi Dan Perpajakan (Rekan), 3(2), 121–136
  9. Evans, S., Vladimirova, D., Holgado, M., Van Fossen, K., Yang, M., Silva, E. A., & Barlow, C. Y. (2017). Business Model Innovation For Sustainability: Towards A Unified Perspective For Creation Of Sustainable Business Models. Business Strategy And The Environment, 26(5), 597–608
  10. Faulkner, N., & Kaufman, S. (2018). Avoiding Theoretical Stagnation: A Systematic Review And Framework For Measuring Public Value. Australian Journal Of Public Administration, 77(1), 69–86
  11. Gagne, E. D., & Rothkopf, E. Z. (1975). Text Organization And Learning Goals. Journal Of Educational Psychology, 67(3), 445–450
  12. Gani, A. G. (2021). Pengaruh Ukuran Organisasi Dan Keterlibatan Penguna Terhadap Kinerja Sistem Informasi Akuntansi Dan Pt Xyz. Jurnal Mitra Manajemen, 31–40
  13. Ghozali, I. (2021). Partial Least Squares Konsep, Teknik Dan Aplikasi Menggunakan Program Smartpls 3.2.9 Untuk Penelitian Empiris : Vol. Iii. In Badan Penerbit Universitas Diponegoro
  14. Hapsoro, N. A., & Bangun, K. (2020). Perkembangan Pembangunan Berkelanjutan Dilihat Dari Aspek Ekonomi Di Indonesia. Lakar: Jurnal Arsitektur, 3(2), 88
  15. Hashim, H. A. (2012). The Influence Of Culture On Financial Reporting Quality In Malaysia. Asian Social Science, 8(13), 192–199
  16. Huy, P. Q., & Phuc, V. K. (2020). The Impact Of Public Sector Scorecard Adoption On The Effectiveness Of Accounting Information Systems Towards The Sustainable Performance In Public Sector. Cogent Business And Management, 7(1)
  17. Jacobides, M. G., Cennamo, C., & Gawer, A. (2018). Towards A Theory Of Ecosystems. Strategic Management Journal, 39(8), 2255–2276
  18. Jerry, M., & Saidu, S. (2018). The Impact Of Audit Firm Size On Financial Reporting Quality Of Listed Insurance Companies In Nigeria. Iranian Journal Of Accounting, Auditing & Finance, 2(1), 19–47
  19. Jones, P., & Wynn, M. (2021). The Leading Digital Technology Companies And Their Approach To Sustainable Development. Sustainability (Switzerland), 13(12), 1–12
  20. Ketata, I., Sofka, W., & Grimpe, C. (2015). The Role Of Internal Capabilities And Firms’ Environment For Sustainable Innovation: Evidence For Germany. R and D Management, 45(1), 60–75
  21. Kohar, A., & Tatang, M. (2023). Pengaruh Pendanaan Eksternal Dan Inovasi Produk Terhadap Pertumbuhan Usaha. Jurnal Riset Dan Inovasi Manajemen, 1(2), 208
  22. Laia, O., Halawa, O., & Lahagu, P. (2022). Pengaruh Sistem Informasi Manajemen Terhadap Pelayanan Publik. Jurnal Akuntansi, Manajemen Dan Ekonomi, 1(1), 70–76
  23. Li, Y. (2014). Environmental Innovation Practices And Performance: Moderating Effect Of Resource Commitment. Journal Of Cleaner Production, 66, 450–458
  24. Li, Y., Dai, J., & Cui, L. (2020). The Impact Of Digital Technologies On Economic And Environmental Performance In The Context Of Industry 4.0: A Moderated Mediation Model. International Journal Of Production Economics, 229((March)), 107777
  25. Lombardi, R., & Secundo, G. (2020). The Digital Transformation Of Corporate Reporting – A Systematic Literature Review And Avenues For Future Research. Meditari Accountancy Research, 29(5), 1179–1208
  26. Lubis, M. I. (2021). Implementasi Paradigma Integratif Interkonektif Dalam Pembelajaran Akuntansi. Eklektik : Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 4(2), 96
  27. Meiryani, Susanto, A., & Warganegara, D. L. (2019). The Issues Influencing Of Environmental Accounting Information Systems: An Empirical Investigation Of Smes In Indonesia. International Journal Of Energy Economics And Policy, 9(1), 282–290
  28. Michael, P. E., & James, H. E. (2015). How Smart, Connected Products Are Transforming Companies. Harvard Business Review, 93(10), 96–114
  29. Mutoharoh, Winarsih, & Buyong, S. . (2020). Digitalization Of Accounting Information Impact On Msmes’ Profitability And Productivity. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 5(2), 867
  30. Nambisan, S., Wright, M., & Feldman, M. (2019). The Digital Transformation Of Innovation And Entrepreneurship: Progress, Challenges And Key Themes. Research Policy, 48(8), 103773
  31. Nandy, M., & Lodh, S. (2012). Do Banks Value The Eco-Friendliness Of Firms In Their Corporate Lending Decision? Some Empirical Evidence. International Review Of Financial Analysis, 25, 83–93
  32. Perotti, L. (2012). Economia Aziendale Online. Economia Aziendale Online, 0(3), 77–107
  33. Pham, Q. H., & Vu, K. P. (2022). Digitalization In Small And Medium Enterprise: A Parsimonious Model Of Digitalization Of Accounting Information For Sustainable Innovation Ecosystem Value Generation. Asia Pacific Journal Of Innovation And Entrepreneurship, 16(1), 2–37
  34. Phornlaphatrachakorn, K., & Kalasindhu, K. N. (2021). Digital Accounting, Financial Reporting Quality And Digital Transformation: Evidence From Thai Listed Firms. Journal Of Asian Finance, 8(8), 409–0419
  35. Rahayuningsih, S., Maria, M., & Amri, D. (2022). Determinan Kualitas Laporan Keuangan Kota Palembang. Kompeten: Jurnal Ilmiah Ekonomi Dan Bisnis, 1(3), 90–95
  36. Rinandiyana, L. R., Kusnandar, D. L., & Rosyadi, A. (2020). Pemanfaatan Aplikasi Akuntansi Berbasis Android (Siapik) Untuk Meningkatkan Administrasi Keuangan Umkm. Qardhul Hasan: Media Pengabdian Kepada Masyarakat, 6(1), 73
  37. Rohmana, A. (2023). Pembukuan Digital Pada Umkm. Jurnal Kajian Dan Penalaran Ilmu Manajemen, 1(1), 54–63
  38. Romadhon, F. (2020). Transparansi Pengungkapan Penghindaran Pajak Berdasarkan Perspektif Teori Pemangku Kepentingan. Jeba (Journal Of Economics And Business Aseanomics), 5(1), 54–68
  39. Sajady, H., Romadhon, F., Dastgir, M., & Hashem Nejad, H. (2008). Evaluation Of The Effectiveness Of Accounting Information Systems. International Journal Of Information Science And Management, 6(2), 49–59
  40. Saldanha, T. (2019). Why Digital Transformations Fail: The Surprising Disciplines of How to Take Off and Stay Ahead (1st ed.). Berret Koehler Publisher
  41. Sari, N. M., & Retnaningsih, E. (2020). Strategi Pengembangan Science Techno Park Melalui Ekosistem Inovasi Dalam Rangka Peningkatan Daya Saing Daerah Provinsi Sumatera Selatan Techno Science Park Development Strategy Through The Ecosystem Of Innovation In The Context Of Enhancing Competitivene. Publikasi Penelitian Terapan Dan Kebijakan, 3(1), 1–20
  42. Seele, P., & Lock, I. (2017). The Game-Changing Potential Of Digitalization For Sustainability: Possibilities, Perils, And Pathways. Sustainability Science, 12(2), 183–185
  43. Shuaib, M., Seevers, D., Zhang, X., Badurdeen, F., Rouch, K. E., & Jawahir, I. S. (2014). Product Sustainability Index (Prodsi): A Metrics-Based Framework To Evaluate The Total Life Cycle Sustainability Of Manufactured Products Shuaib Et Al. Prodsi Framework To Evaluate Product Sustainability. Journal of Industrial Ecology, 18(4), 491–507
  44. Slyozko, T., & Szemle, N. Z.-P. (1995). The Fourth Industrial Revolution: The Present And Future Of Accounting And The Accounting Profession. Er.Knutd.Edu.Ua, 8, 1–8
  45. Sori, Z. M. (2009). Accounting Information Systems (Ais) And Knowledge Management: A Case Study. American Journal Of Scientific Research, 1450(4), 36–44
  46. Suharsono, R. S., Nirwanto, N., & Zuhroh, D. (2020). Voluntary Disclosure, Financial Reporting Qualityand Asymmetry Information. Journal of Asian Finance, Economics and Business, 7(12), 1185–1194
  47. Talbot, C., & Wiggan, J. (2010). The Public Value Of The National Audit Office. International Journal Of Public Sector Management, 23(1), 54–70
  48. Uyar, A., Gungormus, A. H., & Kuzey, C. (2017). Impact Of The Accounting Information System On Corporate Governance: Evidence From Turkish Non-Listed Companies. Australasian Accounting, Business And Finance Journal, 11(1), 9–27
  49. Wijaya, R. S., Rahmaita, Murniati, Nini, & Mariyanti, E. (2023). Digitalisasi Akuntansi Bagi Pelaku Umkm Di Lubuk Minturun. Jurnal Pengabdian Masyarakat Dharma Andalas, 02(01), 40–44
  50. Wong, C. P., Jiang, B., Kinzig, A. P., Lee, K. N., & Ouyang, Z. (2015). Linking Ecosystem Characteristics To Final Ecosystem Services For Public Policy. Ecology Letters, 18(1), 108– 118
  51. Yendrawati, R. (2013). Pengaruh Sistem Pengendalian Intern Dan Kapasitas Sumber Daya Manusia Terhadap Kualitas Informasi Laporan Keuangan Dengan Faktor Eksternal Sebagai Variabel Moderating. Jurnal Akuntansi & Auditing Indonesia, 17(2), 165–174
  52. Zeng, D., Hu, J., & Ouyang, T. (2017). Managing Innovation Paradox In The Sustainable Innovation Ecosystem: A Case Study Of Ambidextrous Capability In A Focal Firm. Sustainability (Switzerland), 9(11), 1–15

Last update:

No citation recorded.

Last update:

No citation recorded.