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Int. J Sup. Chain. Mgt Vol. 8, No. 6, December 2019

Supply Chain Quality Accounting Information

Systems with Business Strategy Effective
in Bumn Bandung Indonesia
Nur Zeina Maya Sari #1, Azhar Susanto *2, Nunuy Nur Afiah #3, Memed Sueb *4,Harry Suharman *5
#
Accounting Department, University Langlang Buana #1Jl Karapitan 116 Bandung
#
Accounting Doctoral Department, University Padjadjaran*2
Jl Dipatiukur 45 Bandung
1nurzeina.mayasari@gmail.com;nurzeina.mayasari@unla.ac.id; nurzeina15045@unpad.ac.id
2
azhar2015@gmail.com; azhar.susanto@fe.unpad.ac.id
3
nunuy@unpad.ac.id
4
memed.sueb@fe.unpad.ac.id
5
harry.suharman.unpad.ac.id

Abstract— Purpose study aims to determine Supply Development and application of technology, so that
Chain Quality of Accounting Information Systems, with information systems can support companies to improve
Business Strategy at BUMN in Bandung Indonesia. The the quality of their performance supply chain quality
function accounting information system is to provide accounting information systems [17]
information important to reduce uncertainty, support
One of the information systems needed by
decisions, and encourage better, scheduling, and job
organizations or companies is the accounting
control. An important business strategy in the
implementation of an effective information system. This information system. [17] "Accounting Information
study uses descriptive methods and types of research that Systems is a system that processes data and
are verification. The type of data which is the primary transactions to produce useful information for
using primary data uses an interval scale for planning, controlling, and operating a business."
measurement. Validity and reliability tests were carried
out on the collected questionnaires, then ordinal-scale Information system is an integrated part of a company.
data in interval then using MSI (interval measurement). Every company depends on information systems to
Data analysis was performed using SPSS. The Supply compete. The information system presents information
Chain Quality Accounting Information System at BUMN needed by users both management and outsiders who
is not good, there is no fast and Quality of accounting need the information. Based on a business perspective,
information systems with business strategies effective. information systems are important instruments for
The accounting information system is not yet fully creating value in organizations. In every form of
qualified organization there is an accounting that:
"Companies need an accounting information
Keywords— Supply Chain, Accounting Information Systems,
system that is useful and in accordance with the
and Business Strategy interests of the company, through a quality information
system process or management that is generally
1. Introduction flexible, efficient, easily accessible, and timely to assist
the decision making process.[40]"
Economic And globalization change from economics Meanwhile, there are five dimensions that can be used
base on industry to economics on information have to measure the quality accounting information systems,
claimed corporate world management to be able to namely integration, flexible, easily accessible, formal,
operate more effective, efficient and in control by and timely. [11]
placing forward excellence compete global and also
local level goodness through of the quality of human Meanwhile, "Accounting information systems are a
being, yielded service and goods and also information collection of resources designed to transform financial
technology.[43] Information system that meets the data into information [2]."
criteria that meet needs can be more dynamic in Some manufacturing companies slowly want to
keeping up with technological developments, so that implement a quality and computerized accounting
company remains relevant information system to develop their business.
Accounting information systems in a company is an
______________________________________________________________
International Journal of Supply Chain Management
IJSCM, ISSN: 2050-7399 (Online), 2051-3771 (Print)
Copyright © ExcelingTech Pub, UK (http://excelingtech.co.uk/)
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Int. J Sup. Chain. Mgt Vol. 8, No. 6, December 2019

information technology-based system that provides year as a 'subscription' to the KPK and probably came
accounting information systems such as credit sales from a bad system Tuesday 25 Aug 2015, 19:05 WIB.
accounting information systems and goods inventory The point is how we can repair a damaged system.
accounting information systems obtained from routine When captured the system is still the same, without
transactions in the Company [27]. "The improvement of the system, by cooperating with
The fundamental role of supply chain accounting other BPKs, can be done to improve the system, used on
information systems in organizations as accounting data the description of the above problems.
processing and processing to produce quality accounting When you submit your paper print it in double-column
information to support the company's internal activities format, including figures, equations and tables. In
carried out by managers and employees as well as addition, designate one author as the “corresponding
company activities with outsiders such as consumers,
author”. This is the author to whom proofs of the paper
government suppliers and other [43]
Business strategies are used by management within the will be sent. Proofs are sent to the corresponding
organization to provide added value in order to produce author only.
a competitive advantage for the organization. Global
competition and change with flexibility, adaptability 2.1 Supply Chain Concept
and innovative power become the needs of management
because of the pressure of change from increasing A supply chain is a system of organizations,
globalization and international trade, rapid technological people, activities, information, and resources involved
changes, changes in cultural values, diversity of labor, in moving a product or service from supplier to
use of outsourcing, use of social networks, use virtual customer. Flow products and services from Raw
interactions are increasing, and there is a new form of materials suppliers.
concern from the working community in addition to Planning organizing, implementing, motivating
pursuing profit only, for example with regard of ethics, and controlling efficiently all the of activities involving
social responsibility, environmental concerns, and transportation, processing and storage of raw materials,
sustainable development. work-in-process inventory and finished goods from
The function of the accounting information original suppliers definition of Supply Chain
system is to provide important information to reduce Management .Provide an understanding of business
uncertainty, support decision making, and encourage processes as a series of tasks involving the data,
better planning, scheduling, and control of work organizational units and logical time sequence. [2].
activities. So that the business strategy is an important Important issue the influence of Implementation Intern
factor in the implementation of an effective accounting Control, Information Systems technology, Individual
information system. Culture to quality internal audit [24]in accounting
An accounting information system is a tool used by information systems will be top business strategy[25]
management in an organization to provide added value
in order to produce a competitive advantage for the 2.2 Accounting Information Systems Concept
organization [28]. The function of the accounting Accounting Information system is a tool used by
information system is to provide important information management in organizations to provide added value in
to help managers control activities and reduce order to generate a competitive for the
uncertainties. organization.[40].Quality of accounting information
Business strategy is an important factor in the system has implications for the quality of accounting
implementation of an effective accounting information information.[36];[23]
system. Information systems Implementation within an
organization perfects changes that require a strategic
development and the ability to overcome change. The 2.2 Business Strategy Concept
organization's management is focused on business
strategies that facilitate change. [40] accounting Business Strategy is a strategy used in certain
information system is a tool used by supply chain industries or market segments that reflect the
management in order to generate a competitive company.[23] Technology (wristband) are effective in
advantage organization. In line Accounting
the development of tourism and improved tourism
information is used in the competition of a
company.[28] So that Business Process and Business facilities[1]. strategy comes from Greek which means
Strategy tools in decision making. [43] business strategy in the army. understand business in
The phenomena that occur from various aspects are decision making:(1) the production of goods and
described as follows: The existing system needs to be services; (2) industry in which the company competes;
improved. He cited one of the ministries from year to
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Int. J Sup. Chain. Mgt Vol. 8, No. 6, December 2019

(3) competitors, suppliers and customers of the 3. Methodology

company; (4) long-term goals of the company.[15] The
purpose of business is a business strategy that strategy The research method is basically a way to get
is the way you want to continue. The business strategy data with specific purposes and uses. The way to realize
is how each business unit within the company's the research activities based on scientific characteristics
portfolio organizations will operate in the market namely rational, empirical, and systematic. Rationalize
arena.[15] the business strategy is enabling research activities carried out in ways that are
organizations to effectively counter the new entrants in reasonable, easily accessible by human reasoning.
the industry and attract customers in an amount Empirical of the methods carried out the human senses,
sufficient to produce the required monetary value.[2] and others can see and ways that are ways. Systematic
Success in business increasingly relies on competitive means the process that research uses logical steps.
products and services on the world market, not just the Descriptive research is research conducted to determine
local market, the global market becomes a reality. the values of independent variables, either one variable
So the strategy is important in a company. or more than making comparisons, or comparing with
Strategy is a means together with long term goals to be other variables. 41]
achieved. Business strategies include geographic The research method is basically a scientific way to get
expansion, acquisition diversification, product data with specific purposes and uses. The scientific
development, market concentration, knowledge, method means that the research activities are based on
divestment, liquidation and joint ventures. scientific characteristics namely rational, empirical, and
The business unit strategy deals with how to create and systematic.[41] Rational means the research activities
maintain competitive advantage in each industry that are carried out in ways that make sense, so that they are
has been chosen by a company to participate [10]. affordable by human reasoning. Empirical means the
Time-Driven Resource-Consumption Accounting ways that are done photographer by the human senses,
(TDRCA) can lead to a real cost reduction and at the other people can access and know the ways that are
same time support supply chain management[6] spoken. Systematic means the process in that research
uses logical steps.
This depends on two interrelated aspects including: Descriptive research is research that aims to explain
1) Mission, which is the overall goal of the company information system variables. The characteristics of
2) Competitive advantage, which is how business units verification research on the essence want from the data
should compete. done.[41]
This study includes core variables, namely independent
A unidirectional relationship between the
and variable variables. Different from the independent
experiences with the implementation of Audit
variable,
quality and supply chain, which means more auditor
1) Independent variables are variables that affect
experience will be produced better quality audit.
positive and negative variables.
Business process company the effect to accounting
2) Dependent variables called output variables, criteria,
information systems[36]
consequently in Indonesian are often called variables.
Accounting information systems success should be Variables are different variables caused by independent
measured by the effectiveness of the variables.
systems/information technology in support of the
organization's business strategy) [44]

Changes in business strategy of the organization

require changes in information systems (hardware,
software, databases, and telecommunications).In the
development of accounting information systems, one of
the factors that must be considered is to ensure that the
implementation of the organization's business strategy is
consistent with the objectives[18]
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Int. J Sup. Chain. Mgt Vol. 8, No. 6, December 2019

These processes are applied to a method which is where several or all of the independent variables are
strongly correlated. The greater the correlation between
Business Quality Accounting independent variables, the greater the error rate of the
Strategic: Cost Information regression coefficient which results in higher standard
Leadhership, Systems Quality: errors. The method used to detect the presence or
Focus, and absence is by using Variance Inflation Factors (VIF) or
H3 Integration, can also be seen from the tolerance value. By using
Differentiation
Relevan, SPSS and regression.
Accurate,Flexibility
H1 5. Conclusion
H2
Research methods are a way to get solutions to Based on the phenomenon, problem formulation,
various research problems. Methods are needed the hypothesis and research results, the conclusions of the
research objectives can be achieved in accordance with study are as follows:
the plans that have been set. To get good results, the 1. The Supply Chain quality of the Accounting
right research method must be used. Information System at BUMN is not good, there is no
fast, integration ,with efficient and helpful accounting
information in decision making, planning and corporate
Hypotheses control

2. Business strategies at BUMN not focus , in

This research have hypothesis: processing information, storing and conveying
accounting information.
H1: How is Supply Chain Quality of the Accounting
3.Supply Chain Quality of accounting information
Information System at BUMN?
systems with business strategies effective 72%. The
H2: How much aspects of business strategy at BUMN?
accounting information system is not yet fully qualified
H3: How big is the influence Business Strategy to because of the differentiation strategy in innovation in
supply chain Quality Accounting Information Systems operations, employee motivation and employee
at BUMN? development has not run perfectly

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