PERSPEKTIF KEPERILAKUAN DALAM RANGKA MENINGKATKAN AKUNTABILITAS DI PT 123

Aditya, Rheza (2019) PERSPEKTIF KEPERILAKUAN DALAM RANGKA MENINGKATKAN AKUNTABILITAS DI PT 123. In: Seminar Nasional Manajemen dan Call Paper (SENIMA 4), 5 Oktober 2019, Hotel Ibis Styles Jln. Jemursari, Surabaya. (Submitted)

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Abstract

In this time, business is increasly grow. The demands of information generated by information system must be able to follow existing business needs. To meet the demands of business environment, there must be an accounting information system that can meet existing requirements. Those information must be accountable in form of accountabilities. Accountabilities could be reported and has consequences. But in the process of implementing accountabilities, there is a behavioral problem from the employees. If the behavioral problem is not handled properly, so there will be problems related to develop heuristics and bias. The purpose of this research is how to enhance accountabilities users in the company seen from behavioral aspect. Method of this research are interview, observation and document analysis from the employees of PT 123 located in Krian, Sidoarjo. To meets the problems and enhance accountabilities users, there is a recommendation of this research by acceptance of the existing information system using technology acceptance model (TAM), supports from high management. But there are some consideration to accept the existing information system like supports from high managements, change habits of the users, accountabilities must be reported and accountabilities could be enhance the performance. The limitations of this research is behavioral aspect that under research only just three example of biases and method to determined technology acceptance model using qualitative research not include quantitative research.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Information System; Accountabilities; Behavior; Bias; TAM Model
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Postgraduate Programs > Master Program in Accounting
Depositing User:	Ester Sri W. 196039
Date Deposited:	09 Aug 2019 06:25
Last Modified:	09 Aug 2019 06:25
URI:	http://repository.ubaya.ac.id/id/eprint/35627

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