BibTex Citation Data :
@article{JBS14463, author = {Arifin Sabeni}, title = {Perkembangan Kriteria Penilaian Keandalan Sistem Inforrnasi Akuntansi Dalam Organisasi}, journal = {JURNAL BISNIS STRATEGI}, volume = {1}, number = {1}, year = {2017}, keywords = {}, abstract = {Sistem informasi mempunyai peranan yang penting dalam suatu kegiatan manajemen dari berbagai jenis organisasi. Kualitas dari sistem akuntansi bergantung kepada situasi dimana suatu organisasi beroperasi, sehingga teknik penilaian kualitas sistem informasi juga bergantung kepada situasi yang sedang dialami oleh organisasi yang bersangkutan. Dengan demikian maka untuk menilai apakah sistem informasi milik suatu organisasi dapat diandalkan dengan mempunyai kual itas yang baik tidak hanya dilihat dari kemampuannya menyajikan informasi yang diperlukan, tetapi harus dilihat pula apakah sistem tersebut mampu memberikan kepuasan kepada pemakainya, apakah sistem tersebut dapat beradaptasi dengan perubahan lingkungan organisasi, dan apakah sistem tersebut mampu menyesuaikan diri dengan adanya perubahan teknologi. Seperti diketahui bahwa organisasi atau perusahaan selalu dihadapkan pada kondisi lingkungan yang selalu berubah. Lingkungan dalam konteks ini bukanlah lingkungan alam seperti sumber daya air, laut, udara dan sebagainya, tetapi lingkungan di sini adalah lingkungan perusahaan, baik dari segi ekonomi maupun teknologi serta peraturan-peraturan pemerintah. Dengan terjadinya perubahan teknologi dan ekonomi secara cepat, maka kriteria penilaian keandalan sistem informasi juga akan berubah dari waktu ke waktu. Belum lagi dengan adanya perubahan konsep pemikiran dan pandangan hidup manusia yang sangat sensitif dipengaruhi oleh perubahan ideologi maupun ilmu pengetahuan. Dengan adanya perubahan pemikiran dan lingkungan organisasi, maka hal tersebut menyebabkan kriteria penilaian keandalan sistem informasi akuntansi yang dipakai oleh suatu organisasi juga akan berubah. 0leh karena itulah, maka teknik penilaian keandalan sistem informasi dari satu waktu ke waktu yang lain akan berbeda, dan dalam makalah ini akan menguraikan perkembangan kriteria penilaian sistem informasi akuntansi secara lebih rinci. Adapun tujuan dari paper ini adalah untuk membahas mengenai faktor dasar yang menyebabkan terjadinya perubahan kriteria penilaian, yaitu perubahan pola pikir (phylosophy) dari tradisional sampai modern yang semuanya itu diilhami oleh berbagai konsep riset dalam bidang akuntansi dari konsep pikir yang tradisional, interpretive, sampai yang kritis. }, issn = {2580-1171}, pages = {67--76} doi = {10.14710/jbs.1.1.67-76}, url = {https://ejournal.undip.ac.id/index.php/jbs/article/view/14463} }
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