No.

Peneliti / Tahun Judul Variabel Pengukuran Sampel Teknik Analisis Hasil

Variabel
1 Wan Zuriati Wan A Survey on the Impact Effectiveness, Survey, A Malaysian Structural Equation Based on the findings of
Zakaria, Norazlina of Accounting Budgeting Task Questionnaire Public Sector Model (SEM) the study, it was
Ilias, Norlidawahi Information System on Efficiency, Agency demonstrated that the AIS
Wahab / 2017 Tasks Efficiency: Accounting and effectiveness does impact
Evidence from Reporting Task on the tasks efficiency in
Malaysian Public Efficiency, general, such as budgeting
Sector Agencies Auditing Task task, accounting and
Efficiency, reporting task, auditing
Controlling Task and controlling task.
Efficiency
2 H. David Brecht, Accounting - - - Accountants need to use
Merle P. Martin / Information Systems: their information
1996 The Challenge of expertise to play larger
Extending Their Scope role in developing system
to Business and application that improve
Information Strategy the timing, flexibility and
relevance of information.
3 Hazar Daoud, Accounting Accounting Survey, Managers. Chiefs, Partial Least Square Firm performance
Mohamed Triki / Information Systems in Practices, Questionnaire Executives of (PLS), Exploratory improves when firms
2013 an ERP Environment Information Tunisian Factor Analysis have competent
Quality, ERP Companies that accounting staff. The
 and Tunisian Firm System Quality, implemented ERP results also show that
Performance External Expertise System. accounting practices are
Quality, Top determined by top
Management management commitment
Commitment, to the ERP system
Accounting Staff deployment project and
Competency, by qualified external
Firm Performance expertise. These practices
are also influenced by the
information quality
produced by the
accounting information
system and by the ERP
system quality. However,
information quality and
ERP system quality do not
have a significant effect
on firm performance.
4 Roxana Maria The Possibility of S.F.A.I.S. , Interview, 260 respondents Statistic, an S.F.A.I.S. can be a
MARIN / 2015 Developing a Operational survey, of the 30 Hypothesis vector of performance and
Sustainable Financial- indicators, questionnaire companies progress for the company
Accounting Budgetary through the integration of
Information System indicators, informatics and the
Costumer contribution of the human
 Oriented, resources if all the above
Performance foreseen at points 2 and 3
indicators are observed.
5 Mladen METER / THE INTEGRATION Quality business Questionnaire, Pointed Croatian Statistic The importance of
2006 LEVEL OF decision, efficient Interview, Companies integrated accounting
ACCOUNTING usage, Survey information system in the
INFORMATION performance, current business
SYSTEMS IN THE importance of conditions is tightly
CROATIAN developing the connected with quality of
COMPANIES system financial information for
the needs of business
decision, which depends
on the level of
development and using
integrated accounting
information system.
Therefore, the
possibilities and way of
using the system will also
reflect on the information
quality.
6 Krister Bredmar, Accounting Performance Survey Swedian Analyze Even though the
Urban Ask, Information Systems measurements, University implementation of a new
Elisabeth Frisk, Implementation and Management AIS triggers a change in
 Johan Magnusson / Management Accounting the management
2014 Accounting Change Changes, A.I.S accounting practice, this
Implementation study shows that this is
done in more than one
perspective.
7 Sana’A .N. Interactive Effect Strategy of Questionnaire Employees at Statistic The accounting
MASWADEH / Between Building AIS, Social Security information system has an
2016 Organization's Strategy effect of AIS, Corporation effect on the
Building and organization (Jordan) organization's strategy
Accounting strategy building in terms of its
Information System various dimensions
Design: A Case Study including mission, vision,
of Social Security programs and plans, goals
Corporation (Jordan) and objectives, in a way,
the system enhances the
competitive advantage of
the organization in a
widely open, sharply
competitive and ever-
changing world.
8 Laurie Henry, A Study of The Nature Revenue, Survey Companies at Analyze, Statistic The concern for security
Ph.D., CPA, and Security of Technology, Hampton Roads or controls over
CGFM / 1997 Accounting Security, Nature, automated accounting
Information Systems: systems should be as
 The Case of Hampton Management paramount as in manual
Roads, Virginia Control accounting systems.
9 DESA THE CHALLENGES - - - Analyze Hotel accounting
KOSARKOSKA, FOR ACCOUNTING information system is
Ph.D., Full INFORMATION under influence of all
Professor / 2010 SYSTEM IN HOTEL above mention trends,
INDUSTRY both in hotel industry and
in global financial
reporting. Hotel industry
in the world has its own
system of accounts known
as Uniform System of
Accounts for lodging
Industry (USALI).
10 Ramayya On Data Reliability Economic Event, Survey International Validation, Decision support system
Krishnan, James Assesment in General Ledger Public Accounting Analysis, Test Case, approach to data
Peter, Rema Accounting Account, Firm Validation reliability assessment that
Padman, David Information Systems Information combines human
Kaplan /2005 Transformation judgement and aprroriate
Process, Control use of model based
Procedure, alghoritm procedure has
Information Flow, important advantages
Target Error
Classes,
11 Marija TOKIĆ, FUNCTIONAL - - - Analyze Because of the
Mateo ŠPANJA, STRUCTURE OF importance of high
Iva TOKIĆ, Ivona ENTREPRENEURIAL quality accounting
BLAŽEVIĆ / 2011 ACCOUNTING information base, it is
INFORMATION necessary to give more
SYSTEMS attention into building an
integrated accounting and
information systems in a
way that is most
appropriate for a
particular company.
12 Ioannis Diavastis, The interaction effect AIS User Survey, Financial Validity, Test Case, From a managerial point
Evgenia of accounting Satisfaction, ABC Interview, Managers and Descriptive of view, it is important for
Anagnostopoulou, information systems System Use, Questionnaire Chief Accountant Statistic, hotel financial managers
Georgios Drogalas, user satisfaction and Financial of listed hotel in Correlation, and chief accountants to
Theofanis Activity-Based Costing Performance, Greece Regression, be satisfied with the AIS,
Karagiorgos / 2016 use on hotel financial System Year, when ABC system is
performance: Evidence Size, Competition, used, in order to make
from Greece accurate decisions and
implement efficient
management strategies,
which, in turn, lead to
improved financial
performance.
13 António Trigo, Accounting - - - Analysis The alignment of
Fernando Belfo, Information Systems: Business and IT is still an
Raquel Pérez evolving towards a important concern of both
Estébanez / 2016 business process business and
oriented accounting technological managers.
Winning organizations
depend on the alignment
of these two worlds
among its multifaceted
dimensions
(communications,
competency/value
measurement,
governance, partnership,
technological scope or
skills) . IT, in particular
its' support to AIS, has
proven to have a positive
impact on companies’
performance and
productivity
14 Noemi Pena – New Accounting - - - Analysis This Accounting Model
Miguel , Joseba Information System: corresponds to the
An Application for a principles of financial
 Inaki De La Pena / basic social benefit in information because it is
2017 Spain able to improve
transparency, providing
full information about the
resources needed.
15 Irena Patasiene, Integration of Business - Survey, Study First and Second Analysis A scenario of use of
Grazvidas Zaukas, Game for improving Process Year Student of business game “Hard
Martynas Patasius Literacy of Accounting Kaunas University Nut” with computerized
Information Systems accounting system
“PRAGMA” has been
proposed. This scenario
makes demonstrates
advantages and
disadvantages (for
example, the lack of
historical data) of the
computerized accounting
system. The scenario also
emphasizes the
importance of proper
accounting in the
enterprise, as badly done
accounting will result in
wrong decisions, bad
 financial results and bad
places.
MAPPING JURNAL INTERNASIONAL