DAMPAK PERKEMBANGAN TEKNOLOGI INFORMASI TERHADAP BIDANG AKUNTANSI MANAJEMEN

Abstract

This research aimed to analyze the effect of Information Technology on information System Quality and Individual Performance in Management Accounting. The research used primary data, which were taken from questionnaires. The questionnaires were distributed to 37 respondents who worked in one of the Conventional Banks in Surabaya. Moreover, the research was descriptive-qualitative. The data analysis technique used interpretative analysis, which started with data reduction, data presentation, data analysis, and drawing conclusions. The research result showed that information technology affected mostly the information system quality in management accounting of its role as an information facilitator within planning, controlling, and management decision-making. Various kinds of information systems which use information technology are Electronic Data Processing Systems, Data Processing Systems, Decision Support System, Management Information System, Executive Information Systems, Expert System and Accounting Information System. The development of information technology has also influenced management accounting dicipline as the producer of information for planning, controling and decision making. In other words, the effect could give either advantages or disadvantages to management accounting of one of the Conventional Banks in Surabaya.