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Relationship between accounting information systems implementation and corporate governance of rural banks in Indonesia Rima Rachmawati
Diponegoro International Journal of Business Vol 2, No 1 (2019)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.325 KB) | DOI: 10.14710/dijb.2.1.2019.10-17

Abstract

The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial reporting, budgeting systems, and IFRS for SMEs implementation on good corporate governance of rural banks.   PLS-SEM wasemployed for data analysis to 145 rural banks registered in Regional Owned Bank Association of Central Java Indonesia. The results of data analysis found that bookkeeping systems, financial reporting and budgeting systems implemetation positively affectgood corporate governance of rural banks, while IFRS for SMEs implementation was not significantly affectgood corporate governance of rural banks.   
Does Organizational Culture Capability and Relationship Building Capability expediate Supply Chain Operational Performance? Evidence from Indonesia Obsatar Sinaga; Nova Indah Saragih; Rima Rachmawati; Omar Alaeddin
International Journal of Supply Chain Management Vol 8, No 1 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.006 KB)

Abstract

The current study considered the effect of organization culture capability and relationship building capability on supply chain operational performance with the mediating role of supply chain technology adoption. This study focused on the Indonesian supply chain companies. Data were collected from the employees of supply chain companies. Questionnaires were distributed with the help of area cluster sampling techniques and 7-point Likert scale was preferred. Total 350 questionnaires were distributed with the help of email. Data were analysed with the help of Partial Least Square (PLS). Results of the study investigated that organization culture capability and relationship building capability both have an important contribution in supply chain operational performance through supply chain technology adoption. Moreover, supply chain technology adoption playing a mediating role. Thus, majorly this study contributed by highlighting the mediating role of supply chain technology adoption.