EVALUASI KUALITAS INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN TERHADAP KINERJA KEUNGAN PADA PT. BANK BENGKULU
Dublin Core
Title
EVALUASI KUALITAS INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN TERHADAP KINERJA KEUNGAN PADA PT. BANK BENGKULU
Description
ABSTRACT
This research was conducted at PT. Bank Bengkulu, with research focus on the evaluation of quality of accounting information in decision-making on financial performance at PT. Bank Bengkulu. The purpose of research is to determine and evaluate how accurate, exactly time, relevant and complete the quality of accounting information in making decisions on financial performance of PT. Bank Bengkulu. This type of research is a qualitative descriptive. The data used are primary and secondary data. Data collection methods are carried out by means observation, interviews and the spread of questionnaires to respondents. Sampling of respondents is carried out purposive sampling. Data processing is carried out with the data reduction stage, data display and verification.
The results of the study receive nodes that the quality of accountinginformation on PT Bank Bengkulu has met 4 (four) key indicators, namely accurate (100%), relevant (100%), is very timely (87.5%) and complete (100%). The quality of the akuntasi information (100%) plays a role in making decisions on financial performance of PT Bank Bengkulu. Decision making against financial performance was carried out by more than 1 (one) person (100%). And the quality of accounting information (100%) is always used as the basis for the consideration of making decisions by the management of PT. Bank Bengkulu.
Keywards : quality information accounting, decision making, financial performance
This research was conducted at PT. Bank Bengkulu, with research focus on the evaluation of quality of accounting information in decision-making on financial performance at PT. Bank Bengkulu. The purpose of research is to determine and evaluate how accurate, exactly time, relevant and complete the quality of accounting information in making decisions on financial performance of PT. Bank Bengkulu. This type of research is a qualitative descriptive. The data used are primary and secondary data. Data collection methods are carried out by means observation, interviews and the spread of questionnaires to respondents. Sampling of respondents is carried out purposive sampling. Data processing is carried out with the data reduction stage, data display and verification.
The results of the study receive nodes that the quality of accountinginformation on PT Bank Bengkulu has met 4 (four) key indicators, namely accurate (100%), relevant (100%), is very timely (87.5%) and complete (100%). The quality of the akuntasi information (100%) plays a role in making decisions on financial performance of PT Bank Bengkulu. Decision making against financial performance was carried out by more than 1 (one) person (100%). And the quality of accounting information (100%) is always used as the basis for the consideration of making decisions by the management of PT. Bank Bengkulu.
Keywards : quality information accounting, decision making, financial performance
Creator
Irani Auliya
Ahmad Sumarlan
Source
Akuntansi
Publisher
UPT Perpustakaan
Date
03/12/2022
Contributor
Universitas Muhammadiyah Bengkulu
Rights
Universitas Muhammadiyah Bengkulu
Language
Bahasa Indonesia
Identifier
DAFTAR PUSTAKA
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Ajat Rukajat. 2018. Teknik Evaluasi Pembelajaran. Yogyakarta: CV Budi Utama.
Apip, Mohamad. 2015. “Peranan Kualitas Informasi Akuntansi Keuangan Dalam Meningkatkan Kinerja Perusahaan (Studi Pada Pt. Bank Muamalat Indonesia Cabang Tasikmalaya).” Jurnal Wawasan Dan Riset Akuntansi 2 (2): 131–40.
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Bougie, Uma Sekaran dan Roger. 2017. Metode Penelitian Untuk Bisnis. Jakarta: Salemba Empat.
Febrina Sari. 2018. Metode Dalam Pengambilan Keputusan. Yogyakarta: CV Budi Utama.
Francis Hutabarat. 2021. Analisis Kinerja Keuangan. Edited by Gita Puspita. Banten: Desanta.
Hernadianto, Ofti Horina, Nour Ardiansyah. 2020. “Analisis Pengukuran Kinerja Keuangan Dengan Menggunakan Rasio Camel (Study Kasus PT. Bank Bengkulu).” Jurnal Akuntansi, Keuangan, Dan Teknologi Informasi Akuntansi 1 (2): 119–31.
Irham Fahmi. 2012. Pengantar Manajemen. Bandung: Alfabeta
Jumingan. 2014. Analisis Laporan Keuangan. Jakarta: Bumi Aksara.
Lukmansyah, Eky. 2020. “Evaluasi Sistem Informasi AKuntansi Dalam Peningkatan Kualitas Informasi Akuntansi Pada PDAM Kota Bengkulu.” Jurnal Sistem Informasi Akuntansi 21 (2).
O’Brien & Marakas. 2014. “Sistem Informasi Manajemen.” Dictio. 2014. https://www.dictio.id/t/menilai kualitas-sebuah-informasi/6481.
Romney & Steinbert. 2016. Sistem Informasi Akuntansi. Jakarta: Salemba Empat.
Sri Astuti Musaid. 2016. “Pengaruh Kualitas Informasi Akuntansi Manajemen Dan Kualitas Manajer Dalam Pengambilan Keputusan Terhadap Kinerja Keuangan Rumah Sakit.” Jurnal Manajemen, Ekonomi Dan Akuntansi, no. 2: 44–51.
Sugiyono. 2018. Metode Penelitian Kuantitaf, Kualitatif, Dan R&D. Bandung: Alfabeta.
Taufik Akbar. 2018. “Pengruh Budaya Organisasi Dan Struktur Organisasi Terhadap Kualitas Informasi Akuntansi Dengan Kualitas Sistem Informasi Akuntansi Sebagai Variabel Intervening (Studi Pada Baitulmaal Wattamwil (BMT) Di DKI Jakarta).” Jurnal Profita 11 (1): 120–38
Acwin Hendra Saputra. 2020. “Analisis Kualitas Informasi Akuntansi Terhadap Akuntabilitas Internal , Evaluasi Kinerja Keuangan ,.” Jurnal Akuntansi Manajerial Terapan 4: 254–61.
Ajat Rukajat. 2018. Teknik Evaluasi Pembelajaran. Yogyakarta: CV Budi Utama.
Apip, Mohamad. 2015. “Peranan Kualitas Informasi Akuntansi Keuangan Dalam Meningkatkan Kinerja Perusahaan (Studi Pada Pt. Bank Muamalat Indonesia Cabang Tasikmalaya).” Jurnal Wawasan Dan Riset Akuntansi 2 (2): 131–40.
Azhar, Susanto. 2017. Sistem Informasi Akuntansi Memahami Konsep Secara Terstruktur. Cetakan Pe. Bandung: Lingga jaya.
Bougie, Uma Sekaran dan Roger. 2017. Metode Penelitian Untuk Bisnis. Jakarta: Salemba Empat.
Febrina Sari. 2018. Metode Dalam Pengambilan Keputusan. Yogyakarta: CV Budi Utama.
Francis Hutabarat. 2021. Analisis Kinerja Keuangan. Edited by Gita Puspita. Banten: Desanta.
Hernadianto, Ofti Horina, Nour Ardiansyah. 2020. “Analisis Pengukuran Kinerja Keuangan Dengan Menggunakan Rasio Camel (Study Kasus PT. Bank Bengkulu).” Jurnal Akuntansi, Keuangan, Dan Teknologi Informasi Akuntansi 1 (2): 119–31.
Irham Fahmi. 2012. Pengantar Manajemen. Bandung: Alfabeta
Jumingan. 2014. Analisis Laporan Keuangan. Jakarta: Bumi Aksara.
Lukmansyah, Eky. 2020. “Evaluasi Sistem Informasi AKuntansi Dalam Peningkatan Kualitas Informasi Akuntansi Pada PDAM Kota Bengkulu.” Jurnal Sistem Informasi Akuntansi 21 (2).
O’Brien & Marakas. 2014. “Sistem Informasi Manajemen.” Dictio. 2014. https://www.dictio.id/t/menilai kualitas-sebuah-informasi/6481.
Romney & Steinbert. 2016. Sistem Informasi Akuntansi. Jakarta: Salemba Empat.
Sri Astuti Musaid. 2016. “Pengaruh Kualitas Informasi Akuntansi Manajemen Dan Kualitas Manajer Dalam Pengambilan Keputusan Terhadap Kinerja Keuangan Rumah Sakit.” Jurnal Manajemen, Ekonomi Dan Akuntansi, no. 2: 44–51.
Sugiyono. 2018. Metode Penelitian Kuantitaf, Kualitatif, Dan R&D. Bandung: Alfabeta.
Taufik Akbar. 2018. “Pengruh Budaya Organisasi Dan Struktur Organisasi Terhadap Kualitas Informasi Akuntansi Dengan Kualitas Sistem Informasi Akuntansi Sebagai Variabel Intervening (Studi Pada Baitulmaal Wattamwil (BMT) Di DKI Jakarta).” Jurnal Profita 11 (1): 120–38
Collection
Citation
Irani Auliya and Ahmad Sumarlan, “EVALUASI KUALITAS INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN TERHADAP KINERJA KEUNGAN PADA PT. BANK BENGKULU,” Repository Universitas Muhammadiyah Bengkulu, accessed September 22, 2025, https://repo.umb.ac.id/items/show/3150.