Faktor Penentu Penggunaan Sistem Informasi dan Dampaknya Terhadap Kinerja Perusahaan
DOI:
https://doi.org/10.24246/persi.v2i2.p145-167Kata Kunci:
Kompetensi individu, knowledge sharing, penggunaan informasiAbstrak
Penerapan teknologi informasi ditujukan untuk mendukung aktivitas primer perusahaan. Informasi yang dihasilkan harus dapat dimanfaatkan secara nyata untuk meningkatkan kinerja perusahaan. Kunci dari kesuksesan teknologi informasi yang digunakan adalah kemampuan untuk menggunakan informasi yang dihasilkan sistem di dalam setiap pengambilan keputusan perusahaan. Penelitian-penelitian terdahulu menunjukkan bahwa penggunaan informasi sangat dipengaruhi oleh kemampuan individu serta lingkungan di sekitar individu tersebut. Untuk itu penelitian ini bertujuan menguji pengaruh kompetensi individu dan kesempatan untuk berbagi pengetahuan (knowledge sharing) terhadap penggunaan informasi, serta menguji apakah penggunaan informasi berpengaruh pada kinerja perusahaan. Penelitian ini juga menguji hubungan tidak langsung antara knowledge sharing dengan kinerja perusahaan. Pengujian dilakukan dengan menggunakan Structural Equation Modelling (SEM). Hasil penelitian ini menunjukkan knowledge sharing berpengaruh signifikan pada penggunaan informasi. Penggunaan informasi juga berpengaruh signifikan terhadap kinerja perusahaan. Di sisi lain penelitian ini menemukan bahwa kompetensi individu tidak memiliki pengaruh yang signifikan terhadap penggunaan informasi. Penelitian ini juga tidak dapat membuktikan adanya pengaruh tidak langsung dari variabel knowledge sharing terhadap kinerja perusahaan melalui variabel penggunaan informasi.
Unduhan
Referensi
Alzoubi, A. (2011). The Effectiveness of the Accounting Information System Under the Enterprise Resources Planning (ERP) A Study on Al Hassan Qualified Industrial Zone’s (QIZ) Companies. Research Journal of Finance and Accounting, 2(11), 2222–2847.
Brynjolfsson, E., Hitt, L. ., & Kim, H. . (2011). Strength in Numbers : How Does Data-Driven Decisionmaking Affect Firm Performance ?
Brynjolfsson, E., & Mcelheran, K. (2016). The Rapid Adoption of Data-Driven Decision-Making. American Economic Review, 106(5), 133–139.
Caya, O., Léger, P. M., Grebot, T., & Brunelle, E. (2014). Integrating, sharing, and sourcing knowledge in an ERP usage context. Knowledge Management Research and Practice, 12(2), 193–202. https://doi.org/10.1057/kmrp.2012.54
Chae, B. (Kevin), Yang, C., Olson, D., & Sheu, C. (2014). The impact of advanced analytics and data accuracy on operational performance : A contingent resource based theory (RBT) perspective. Decision Support Systems, 59, 119–126. https://doi.org/10.1016/j.dss.2013.10.012
Choi, S. Y., Lee, H., & Yoo, Y. (2010). The Impact of Information Technology and Transactive Memory Systems on Knowledge Sharing , Application ,and Team Performance : A Field Study. MIS Quarterly, 34(4), 855–870.
Citroen, C. L. (2011). The Role of Information in Strategic Decision-making. International Journal of Information Management, 31(6), 493–501. https://doi.org/10.1016/j.ijinfomgt.2011.02.005
Darban, M., Kwak, D.-H. (Austin), Deng, S. (Lance), Srite, M., & Lee, S. (2016). Antecedents and consequences of perceived knowledge update in the context of an ERP simulation game: A multi-level perspective. Computers & Education, 103, 87–98. https://doi.org/10.1016/J.COMPEDU.2016.09.011
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
Turban, E., Linda Volonino, G. R. W. (2015). Information Technology for Management (10th ed in). John Wiley & sons (Asia) Ptd. Ltd.
Emeka-Nwokeji, N. (2012). Repositioning Accounting Information System Through Effective Data Quality Management: A Framework For Reducing Costs And Improving Performance. International Journal of Scientific & Technology …, 1(10), 86–94.
Frestilia, N. (2013). Pengaruh Pemanfaatan Teknologi Informasi, Karakteristik Informasi Sistem Akuntansi Manajemen dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial. Jurnal Akuntansi, 1(1).
Garrison, G., Wakefield, R. L., & Kim, S. (2015). The effects of IT capabilities and delivery model on cloud computing success and firm performance for cloud supported processes and operations. International Journal of Information Management, 35(4), 377–393. https://doi.org/10.1016/j.ijinfomgt.2015.03.001
Ghobakhloo, M., Arias-aranda, D., & Benitez-amado, J. (2011). Adoption of e-commerce applications in SMEs. Industrial Management & Data Systems, 111(8), 1238–1269. https://doi.org/10.1108/02635571111170785
Ghozali, I. (2017). Structural Equation Modeling Konsep dan Aplikasi dengan Program Amos 24. Semarang: Badan Penerbit Universitas Diponegoro.
Greene, J. A., Copeland, D. Z., Deekens, V. M., & Yu, S. (2017). Beyond Knowledge:Examining Digital Literacy’s Role in the Acquisition of Understanding in Science. Computers & Education. https://doi.org/10.1016/j.compedu.2017.10.003
Greene, J. A., Yu, S. B., & Copeland, D. Z. (2014). Measuring Critical Components of Digital Literacy and their Relationships with Learning. Computers & Education. https://doi.org/10.1016/j.compedu.2014.03.008
Handayani, R. (2005). Analisis Faktor-Faktor Yang Mempengaruhi Minatpemanfaatan Sistem Informasi Danpenggunaan Sistem Informasi(Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Jakarta).
Kang, S., Lim, K. H., Kim, M. S., & Yang, H. D. (2012). A multilevel analysis of the effect of group appropriation on collaborative technologies use and performance. Information Systems Research, 23(1), 214–230. https://doi.org/10.1287/isre.1100.0342
Kharuddin, S., Ashhari, Z. M., & Nassir, A. M. (2010). Information System and Firms ’ Performance : The Case of Malaysian Small Medium Enterprises. International Business Research, 3(4), 28–35.
Kim, G., Shin, B., Kim, K. K., & Lee, H. G. (2011). IT Capabilities , Process-Oriented Dynamic Capabilities , and Firm Financial Performance. Journal of The Association for Information Systems, 12(7), 487–517.
Liang, T., You, J.-J., & Liu, C. (2010). A resource-based perspective on information technology and firm performance : a meta analysis. Industrial Management & Data Systems, 110(8), 1138–1158. https://doi.org/10.1108/02635571011077807
Liu, H., Ke, W., Kee, K., & Hua, Z. (2013). The impact of IT capabilities on fi rm performance : The mediating roles of absorptive capacity and supply chain agility. Decision Support Systems, 54(3), 1452–1462. https://doi.org/10.1016/j.dss.2012.12.016
Maruping, L. M., & Magni, M. (2012). What’s the Weather Like? The Effect of Team Learning Climate, Empowerment Climate, and Gender on Individuals’ Technology Exploration and Use. Journal of Management Information Systems, 29(1), 79–114. https://doi.org/10.2753/MIS0742-1222290103
Mills, A. M. (2011). Knowledge management and organizational performance: a decomposed view. Journal of Knowledge Management, 15(1), 156–171.
Mithas, S., Ramasubbu, N., & Sambamurthy, V. (2011). How Information Management Capability Influences Firm Performance1. MIS Quarterly, 35(1), 237–256.
Mithas, S., Tafti, A., Bardhan, I., & Goh, J. M. (2012). Information Technology and Firm Profitability : Mechanisms and Empirical Evidence. MIS Quarterly, 36(1), 205–224.
Nahartyo, E. (2013). Desain dan Implementasi Riset Eksperimen (2nd ed.). Yogyakarta: UPP STIM YKPN.
Nguyen, T. (2009). Information technology adoption in SMEs : an integrated framework. International Journal of Entrepreneurial Behavior & Research, 15(2), 162–186. https://doi.org/10.1108/13552550910944566
Oliveira, T., Martins, M. F., & Lisboa, U. N. De. (2011). Literature Review of Information Technology Adoption Models at Firm Level. The Electronic Journal Information Systems Evaluation, 14(1), 110–121.
Ordanini, A., & Rubera, G. (2010). How does the application of an IT service innovation affect firm performance ? A theoretical framework and empirical analysis on e-commerce. Information & Management, 47, 60–67. https://doi.org/10.1016/j.im.2009.10.003
Peng, J., Quan, J., Zhang, G., & Dubinsky, A. J. (2016). International Journal of I Mediation effect of business process and supply chain management capabilities on the impact of IT on firm performance : Evidence from Chinese firms ଝ. International Journal of Information Management, 36(1), 89–96. https://doi.org/10.1016/j.ijinfomgt.2015.09.006
Rahayu, R., & Day, J. (2015). Determinant Factors of E-commerce Adoption by SMEs in Developing Country : Evidence from Indonesia. Procedia - Social and Behavioral Sciences, 195, 142–150. https://doi.org/10.1016/j.sbspro.2015.06.423
Rahmawati, D. (2012). Analisis Faktor Faktor yang Berpengaruh Terhadap Pemanfaatan Teknologi Informasi. Jurnal Ekonomi Dan Pendidikan, 5(1). https://doi.org/10.21831/jep.v5i1.606
Romney, M. B., & Steinbart, P. J. (2015). Accounting Information System (13th ed.). Prentice-Hall.
Saira, K., Zariyawati, M. A., & Annuar, M. N. (2014). Information System and Firms’ Performance: The Case of Malaysian Small Medium Enterprises. International Business Research, 3(4). https://doi.org/10.5539/ibr.v3n4p28
Shah, S., Horne, A., & Capella, J. (2012, April). Good Data Won’t Guarantee Good Decisions. Harvard Business Review.
Siynabola, T. T. (2012). Accounting Information As an Aid To Management Decision Making. International Journal of Management and Social Sciences ResearchXplore International Research Journal Consortium, 1(3), 2319–4421.
Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136–145. https://doi.org/10.5539/ijef.v4n5p136
Vacaro, A., Parente, R., & Veloso, F. M. (2010). Knowledge Management Tools, Inter-Organizational Relationships, Innovation and Firm Performance. Technological Forecasting and Social Changes, 77(7), 1076–1089. https://doi.org/https://doi.org/10.1016/j.techfore.2010.02.006
Wahyudi, M. (2009). Analisis Faktor-faktor yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Kecil dan Menengah (UKM) di Yogyakarta.
Wang, S., & Noe, R. A. (2010). Knowledge sharing : A review and directions for future research. Human Resource Management Review, 20(2), 115–131. https://doi.org/10.1016/j.hrmr.2009.10.001
Wang, Z., & Wang, N. (2012). Knowledge Sharing, Innovation and Firm Performance. Expert System With Applications, 39(10), 8899–8908.
Widiastuti, K. (2011). Manajerial Dengan Karakteristik Sistem Akuntansi Manajemen (SAM) Sebagai Variabel Intervening. Universitas Diponegoro.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Perspektif Akuntansi is licensed under a Creative Commons Attribution 4.0 International (CC BY 4.0) License
