![]() All organisations need information to make effective decisions to do this, organisations must determine what decisions they need to make, what information they need, and collect and process the data necessary to generate information. This is in accordance with the statement of Ida farida, one of commision member of The Audit Board of the Republic of Indonesia call as BPK, in the occasion of BPK Entry Meeting Audit to the Financial Statement of National Agency of Drug and Food Control (NA-DFC) of the Republic of Indonesia call as BPOM-RI year 2014, which emphasizes the importance of the completeness of financial information, for example the use of budget whether it obeys the rules and regulations applicable, and used to support data in the preparation of financial statements. Information is data that has been arranged, processed to have a certain meaning within a particular context, and which the end user can utilize to improve the decision making process. As it is widely acknowledged that the people within an organisation possess a variety of different personal goals, the people within the organisation must work together in their areas of expertise and responsibly communicate to achieve an organisational goal. Furthermore, reveals that in most cases of the system relationship is crucial to the success of a system because in, for example, the company’s system, the objectives of the system can only be achieved if each part of the system works together. These difficulties relate to the need for technical skills to compile or interpret the concepts into operational functions. ![]() This phenomenon can be seen in the difficulties encountered in the use of Balanced Scorecard when interpreting companies with varying perspectives. However, there are some obstacles in implementing the Balanced Scorecard’s performance. A comprehensive method of measuring company performance has been developed: Balanced Scorecard, which consists of four perspectives that include financial perspective, consumer, internal business processes, and learning and growth. Performance measurement with this system narrows the company’s orientation only to short-term profits and tends to ignore the long-term viability of the company. It is increasingly recognized that performance measurement that focuses solely on the financial aspects alone to measure executive performance is no longer adequate. Keywords – Intellectual capital, supply chain management,operational risk management,business strategy. While the effectiveness of accounting information systems are known to have significant implications on the company’s performance-based balanced scorecard. The results of the study found that intellectual capital, operational risk management, and business strategy have a significant positive effect on the effectiveness of accounting information system while its significance on the performance of balanced scorecard based company, operational risk management and business strategy alone has a significant positive effect. Data analysis was performed using Structural Equation Model (SEM) approach alongside a Linear Structural Relationship (LISREL) analysis tool. This research was conducted using a survey method in Banking Sectors in Indonesia based on the supply chain management. This research used sensus as sampling technique, it used all existing population. Leny Suzan, Sri Mulyani, Citra Sukmadilaga, Ida FaridaĪbstract-This study aims to measure empirically tested conceptual models regarding the magnitude of intellectual capital influence, operational risk management, and business strategy on the effectiveness of management accounting information systems and their implications on the performance of a balanced scorecard based company. International Journal of Supply Chain Management
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |