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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Ilomata International Journal of Tax and Accounting Jurnal Akuntansi JURNAL LENTERA AKUNTANSI
Michael Michael
Akuntansi, Fakultas Manajemen Dan Humaniora, Universitas Pradita
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

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Maximizing Retail Accounting Performance: A Synergy of Technology Assets and User Capability Michael Michael; William Widjaja
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2499

Abstract

The widespread adoption of Accounting Information Systems (AIS) in Indonesian retail stores underscores its significance in enhancing operational efficiency and effectiveness, as consumer surveys indicate increased shopping ease and efficiency. This study, conducted with a sample of 150 employees from mini-market retail stores in Jakarta, employs a quantitative survey approach with SEM-PLS to examine the impact of technology assets and user capabilities on AIS performance. Results reveal significant effects of technology assets on AIS performance. Proficient user capabilities further enhance AIS performance, moderating the effect of technology assets. Theoretical implications highlight integrating technological knowledge and user skills in AIS design. In contrast, practical implications suggest investing in advanced technology and employee training to optimize AIS benefits, ultimately improving retail operations' efficiency, accuracy, and customer satisfaction. This research offers valuable insights for stakeholders to make informed decisions and address the challenges of intense competition in the retail industry.
Co-Authors Dyah Cahyasari HERMAN RUSLIM William Widjaja