Nurdiono, Nurdiono and Farichah, Farichah and Surya, Rika Lusiana (2018) Impact of Accounting Information System (AIS) on Supply Chain Management Practices in Indonesian Manufacturing Sector. International Journal of Management and Business Research (IJMBR), 8 (3). pp. 154-167. ISSN 2228-7027
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Abstract
The ultimate objective of the current study is to investigate the role of Accounting Information System (AIS) on supply chain practices in Indonesian manufacturing sector. Five components of AIS including people, procedures, data, software and IT infrastructure were considered to examine the effect of AIS on supply chain. For this purpose, three manufacturing industries were selected, namely; furniture industry, electronic industry and food production industry. Survey method were selected to collect the primary data. Six hypotheses were developed concerning the relationship of AIS, supply chain and manufacturing organization’s performance. All the hypothesis was tested by using PLS-SEM. It is found that all the components of AIS has significant contribution in supply chain performance. It is concluded that AIS is the most important for every organization to get success in supply chain operations. This study is most significant because it is pioneer study which investigated the role of AIS in supply chain performance. Keywords: Supply chain, accounting information system, furniture industry, electronic industry, food production industry.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | Prof. Dr. Nurdiono, S.E., M.M., Akt., CA., CPA, CSRS Nurdiono |
| Date Deposited: | 24 May 2019 07:17 |
| Last Modified: | 24 May 2019 07:17 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/13245 |
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