The Effectiveness of Financial Accounting Information System with Approach of Organizational Culture and User Competency in Baznas North of West Java


The phenomenon that occurs at the moment in Indonesia that the implementation of AISs organized by BAZNAS is still not effective as disclosed by M. Fuaz Nasar, BAZNAS Deputy Secretary, who stated that the Zakat Reporting System is not integrated yet based on national Real Data, therefore, the zakat collection and distribution system of all Indonesia must be strengthened by appropriate mechanism, which is accountable and easily accessible to the community. This study aims to discover the influence of organizational culture and user competence on effectiveness of Accounting Information System (AISs) in the North West Java BAZNAS Indonesia. This study used explanatory research, correlational Analysis and hypothesis test used multiple regression. The findings for this study are: organizational culture significant positively affects 85.2% the effectiveness of Accounting Information System (AISs) in BAZNAS the North West Java, and user competence significant positively affects 78.3% of the effectiveness of Accounting Information System (AISs) in BAZNAS the North West Java. The results of this study can be generalized rather than those of previous studies.



Keywords: Accounting Information System (AISs), BAZNAS, information systems, organizational culture, user competency

[1] Campbell, J.P.’ ”On the Nature of Organization Effectiveness,” New Perspectives on Organizational Effectiveness, J.P. Campbell, P. Goodmana,n d J.M. Pennings,e ds., Josey-Bass, Boston, Massachusetts, 1977, pp. 22-29).

[2] Cooper & Schinder (2011), Business Research Methods, Eleventh Edition,NY;Mc GrawHill

[3] Delon & Mc lean (1992),:Information Systems Success: The Quest for the Dependent Variable”.Information Systems Research, 3 (1): 60-90

[4] Fuad Nasar (2013). Menggali Potensi Zakat Calon Jamaah haji. Berita artikel Baznas 16 September 2013,

[5] Gelderman (1998). The Relation Between User Satisfaction, Usage of Information Systems and Performance. Information & management 34.pp 11-18

[6] Gozali (2014), Modei Persamaan Struktural, Konsep dan Aplikasi Dengan Program AMOS 22.0, Badan Penerbit Universitas Dipanegoro, Semarang

[7] Hazar Daoud & Mohamed Triki, (2013),”Accounting Information System in an ERP Envirome Jamil Azzainint and Tunisia Firm Performance, The International Journal of Digital Accounting Research Vol 13, 2013,pp 1-35 ISSN 1577-8517 (2008)

[8] Mc Leod, Raymond Jr P Schell (2007), management Information System. Pearson Education Inc, New jersey

[9] Nunung N (2014), Kualitas informasi, akuntabilitas dan transparansi pelaporan keuangan terhadap tingkat peerimaan dana zakat, Hibah UPT LPPM-Unisba

[10] O Brien & Marakas (2010), Introduction to Information Systems. 15th Edition. McGrewHill Irwin

[11] Ralph M Stair (2010), Principles of Information System 9th Edition. Boston

[12] Robbin & Jude (2012), Organizational Behavior, 14th Edition Pearson

[13] Romney, BM and Steinbart,JP 2012. Accounting Information System Eleventh Edition, USA: Pearson Prentice Hall

[14] Sabherwal (2006), Introduction to Project Management, Course Technology Thomson Learning. Inc. Cengage learning, Inc ISBN-13: 978-1-4188-3559-0. Boston. Massachusetts, USA.

[15] Spencer & Spencer (1993).Competence at work. Models for Superior Performance, John Wiley & Son Inc.

[16] Sugiyono (2004), Metode Penelitian Bisnis, Alfabeta.CV, Bandung Indonesia

[17] Tjhai Fung Jen (2002), Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi. Dalam jurnal Bisnis dan Akuntansi 4(2), h 135-154

[18] baznas-berprestasi/