Maximizing Retail Accounting Performance: A Synergy of Technology Assets and User Capability
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Aug 26, 2024
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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.
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References
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Al-Dalabih, F. A. N. (2018). The impact of the use of accounting information systems on the quality of financial data. International Business Research, 11(5), 143. https://doi.org/10.5539/ibr.v11n5p143
Al-Ibbini, O. A. M. (2017). The Critical Success Factors Influencing the Quality of Accounting Information Systems and the Expected Performance. International Journal of Economics and Finance, 9(12), 162. https://doi.org/10.5539/ijef.v9n12p162
Al-Nsour, E., Weshah, S., & Dahiyat, A. (2021). Cloud accounting information systems: Threats and advantages. Accounting, 7(4), 875–882. https://doi.org/10.5267/j.ac.2021.1.021
Angellia, Y., Destiawati, F., & Dhika, H. (2022). Perancangan sistem informasi layanan kesehatan pada pos pelayanan terpadu Asoka II Bekasi. Jurnal Teknika, 7(4), 182–190.
Basya’ir, A. T., Priyatiningsih, K., & Sastrawan, J. (2022). Analisis kebutuhan sistem informasi manajemen aset berdasarkan model unified theory of acceptance and use technology. Dinamik, 27(2), 85–93.
Bramorski, T., Gosepund, J., Madan, M., & Motwani, J. (1998). The extent of use of technology for effective management of operations in the service sector: A survey of auto part stores. Journal of Customer Service in Marketing and Management, 4(3), 87–96. https://doi.org/10.1300/J127v04n03_07
Damanik, E. B., Hayat, A., & Sayudi, A. (2022). Pengaruh penatausahaan aset dan pemanfaatan teknologi informasi terhadap ketepatan waktu pelaporan keuangan: Studi Kabupaten Barito Utara. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(1), 1–12.
Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A review of ERP research: A future agenda for accounting information systems. In Journal of Information Systems (Vol. 25, Issue 1, pp. 37–78). American Accounting Association. https://doi.org/10.2308/jis.2011.25.1.37
Grewal, D., Gauri, D. K., Das, G., Agarwal, J., & Spence, M. T. (2021). Retailing and emergent technologies. In Journal of Business Research (Vol. 134, pp. 198–202). Elsevier Inc. https://doi.org/10.1016/j.jbusres.2021.05.004
Hadiwijaya, M. S. R., Praptapa, A., & Bawono, I. R. (2020). The analysis of the impact of accounting information system on the effectiveness of internal control. Manajemen Bisnis |, 8(1), 1–13.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, Marko. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM).
Hoffman, M., & Cash, C. (2007). Understanding impacts of technology, process changes, and organizational controls to improve the cost of cash in retail stores. Proceedings of The Human Factors and Ergonomics Society, 977–980.
Holiawati. (2019). Effect of skills, capabilities, education and training on accounting information system user satisfaction. Economics and Accounting Journal, 2(1), 35–41.
Igartua, J.-J., & Hayes, A. F. (2021). Mediation, Moderation, and Conditional Process Analysis: Concepts, Computations, and Some Common Confusions. The Spanish Journal of Psychology, 24, e49. https://doi.org/10.1017/SJP.2021.46
Jia, Z. (2020). The impact of the arrival of the big data era on accounting work. IOP Conference Series: Materials Science and Engineering, 768(5), 1–5. https://doi.org/10.1088/1757-899x/768/5/052138
Jibril, M., & Amin, M. (2022). Pengembangan sistem informasi stok barang pada Toko Matrix Komputer. Jurnal Perangkat Lunak, 4(2), 50–58.
Julianto, I. P., Pasek, N. S., & Wiguna, i G. N. H. (2020). The effectiveness of the application of artificial intelligence-based accounting information systems at SMEs in Singaraja. Advances in Economics, Business and Management Research, 212–222.
Kurniawan, B., Zulfikar, M. F., & Valentina, T. (2019). Developing restaurant information system to support decision making. Journal of Physics: Conference Series, 1402(6). https://doi.org/10.1088/1742-6596/1402/6/066079
Li, Y. (2016). Design and implementation of the management information system for Chain business corporation. International Conference on Measuring Technology and Mechatronics Automation, 195–198. https://doi.org/10.1109/ICMTMA.2016.57
Lingga, I. S. (2020). Analyzing the importance of user competency to the effectiveness of accounting information system in banking sector. Asia Pasific Management Research Conference, 117–122.
Maulana, S., & Rahmawati, R. (2020). Analisis sistem Accurate untuk mengelola data penjualan studi kasus PT. Betomix Nusantara Lestari. JIKA, 134–139.
Meraghni, O., Bekkouche, L., & Demdoum, Z. (2021). Economics and business impact of digital transformation on accounting information systems-evidence from Algerian firms. Economics and Business, 35, 249–264. https://doi.org/10.2478/eb-2021-017
Obadire, A. M., Boitshoko, B. L., & Moyo, N. T. (2022). Analysis of the impact of inventory management practices on the effectiveness of retail stores in South Africa. Global Journal of Management and Business Research, 22(5), 1–8. https://orcid.org/0000-0003-
Pantano, E., Iazzolino, G., & Migliano, G. (2013). Obsolescence risk in advanced technologies for retailing: A management perspective. Journal of Retailing and Consumer Services, 20(2), 225–233. https://doi.org/10.1016/j.jretconser.2013.01.002
Phuong, N. T. (2017). The roles of information systems in linking management accounting and financial accounting: Empirical evidence from Vietnam. Accounting and Finance Research, 6(4), 87. https://doi.org/10.5430/afr.v6n4p87
Ping, D. R., & Sheng, Y. L. (2015). Design and implementation of digital engineering accounting management system. International Conference on Measuring Technology and Mechatronics Automation, 339–342. https://doi.org/10.1109/ICMTMA.2015.87
Pranoto, A. O., & Sediyono, E. (2021). Perancangan sistem informasi inventaris barang berbasis web. Jurnal Teknik Informatika Dan Sistem Informasi, 7(2). https://doi.org/10.28932/jutisi.v7i2.3597
Shankar, V., Kalyanam, K., Setia, P., Golmohammadi, A., Tirunillai, S., Douglass, T., Hennessey, J., Bull, J. S., & Waddoups, R. (2021). How technology is changing retail. Journal of Retailing, 97(1), 13–27. https://doi.org/10.1016/j.jretai.2020.10.006
Shao, C. (2020). Study on reform practice of educational informationization in accounting major in higher vocational colleges*. Advances in Social Science, Education and Humanities Research, 884–888.
Usenko, L. N., Bogataya, I. N., Bukhov, N. V, Kuvaldina, T. B., & Pavlyuk, A. V. (2018). Formation of an integrated accounting and analytical management system for value analysis purposes formation of the integrated accounting and analytical management system for value analysis purposes. European Research Studies Journal, XXI(1), 63–71.
Utomo, L. P. (2019). The role of information technology and employee ability on the effectiveness of accounting information systems. EKSIS, 14(2), 79–84. http://ejournal.stiedewantara.ac.id/index.php/issue/view
Wahyuni, P. D., Chairunesia, W., & Marlina, R. (2022). Penyusunan laporan keuangan berbasis system melalui pemanfaatan software Accurate V5 bagi siswa SMK Satria di wilayah Srengseng Jakarta Barat. Jurnal Budimas, 4(2), 1–7.
Wang, X. (2020). Research on the transition from financial accounting to management accounting in the era of artificial intelligence. International Conference on Mechanical, Control and Computer Engineering, 1369–1373. https://doi.org/10.1109/ICMCCE51767.2020.00300
Widjaja, W., & Rahnjen Wijayadne, D. (2022). Optimalisasi aset teknologi dalam implementasi E-HRM untuk meningkatkan produktivitas karyawan. Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, Dan Bisnis, 6(1), 123–133. http://ejournal.bsi.ac.id/ejurnal/index.php/ecodemica
Wiryanti, K., & Fardinal. (2020). The effect of perceived ease of use on the quality of accounting information systems and its impact on the quality of accounting information. Saudi Journal of Business and Management Studies, 5(12), 571–577. https://doi.org/10.36348/sjbms.2020.v05i12.004
Xu, J. J., & Topi, H. (2017). A conceptual model for user-system collaboration: Enhancing usability of complex information systems. Communications of the Association for Information Systems, 41(1), 775–800. https://doi.org/10.17705/1CAIS.04131
Zheng, C. (2011). A study on the construction of accounting information system based on REA Model. International Conference on Uncertainty Reasoning and Knowledge Engineering, 165–168.
Zuama, R. A., Hudin, J. M., Hermaliani, H., & Riana, D. (2020). Quality dimensions of delone-mclean model to measure students’ accounting computer satisfaction: An empirical test on accounting system information.
Adni, N. F., Tamara, D. A. D., & Laksana, B. (2021). Perancangan aplikasi sistem informasi akuntansi persediaan barang pada Toko Minigrosir Jaya Setiawan Sukabumi. Indonesian Journal of Economics and Management, 2(1), 37–48. https://doi.org/10.35313/ijem.v2i1.3031
Al-Dalabih, F. A. N. (2018). The impact of the use of accounting information systems on the quality of financial data. International Business Research, 11(5), 143. https://doi.org/10.5539/ibr.v11n5p143
Al-Ibbini, O. A. M. (2017). The Critical Success Factors Influencing the Quality of Accounting Information Systems and the Expected Performance. International Journal of Economics and Finance, 9(12), 162. https://doi.org/10.5539/ijef.v9n12p162
Al-Nsour, E., Weshah, S., & Dahiyat, A. (2021). Cloud accounting information systems: Threats and advantages. Accounting, 7(4), 875–882. https://doi.org/10.5267/j.ac.2021.1.021
Angellia, Y., Destiawati, F., & Dhika, H. (2022). Perancangan sistem informasi layanan kesehatan pada pos pelayanan terpadu Asoka II Bekasi. Jurnal Teknika, 7(4), 182–190.
Basya’ir, A. T., Priyatiningsih, K., & Sastrawan, J. (2022). Analisis kebutuhan sistem informasi manajemen aset berdasarkan model unified theory of acceptance and use technology. Dinamik, 27(2), 85–93.
Bramorski, T., Gosepund, J., Madan, M., & Motwani, J. (1998). The extent of use of technology for effective management of operations in the service sector: A survey of auto part stores. Journal of Customer Service in Marketing and Management, 4(3), 87–96. https://doi.org/10.1300/J127v04n03_07
Damanik, E. B., Hayat, A., & Sayudi, A. (2022). Pengaruh penatausahaan aset dan pemanfaatan teknologi informasi terhadap ketepatan waktu pelaporan keuangan: Studi Kabupaten Barito Utara. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(1), 1–12.
Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A review of ERP research: A future agenda for accounting information systems. In Journal of Information Systems (Vol. 25, Issue 1, pp. 37–78). American Accounting Association. https://doi.org/10.2308/jis.2011.25.1.37
Grewal, D., Gauri, D. K., Das, G., Agarwal, J., & Spence, M. T. (2021). Retailing and emergent technologies. In Journal of Business Research (Vol. 134, pp. 198–202). Elsevier Inc. https://doi.org/10.1016/j.jbusres.2021.05.004
Hadiwijaya, M. S. R., Praptapa, A., & Bawono, I. R. (2020). The analysis of the impact of accounting information system on the effectiveness of internal control. Manajemen Bisnis |, 8(1), 1–13.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, Marko. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM).
Hoffman, M., & Cash, C. (2007). Understanding impacts of technology, process changes, and organizational controls to improve the cost of cash in retail stores. Proceedings of The Human Factors and Ergonomics Society, 977–980.
Holiawati. (2019). Effect of skills, capabilities, education and training on accounting information system user satisfaction. Economics and Accounting Journal, 2(1), 35–41.
Igartua, J.-J., & Hayes, A. F. (2021). Mediation, Moderation, and Conditional Process Analysis: Concepts, Computations, and Some Common Confusions. The Spanish Journal of Psychology, 24, e49. https://doi.org/10.1017/SJP.2021.46
Jia, Z. (2020). The impact of the arrival of the big data era on accounting work. IOP Conference Series: Materials Science and Engineering, 768(5), 1–5. https://doi.org/10.1088/1757-899x/768/5/052138
Jibril, M., & Amin, M. (2022). Pengembangan sistem informasi stok barang pada Toko Matrix Komputer. Jurnal Perangkat Lunak, 4(2), 50–58.
Julianto, I. P., Pasek, N. S., & Wiguna, i G. N. H. (2020). The effectiveness of the application of artificial intelligence-based accounting information systems at SMEs in Singaraja. Advances in Economics, Business and Management Research, 212–222.
Kurniawan, B., Zulfikar, M. F., & Valentina, T. (2019). Developing restaurant information system to support decision making. Journal of Physics: Conference Series, 1402(6). https://doi.org/10.1088/1742-6596/1402/6/066079
Li, Y. (2016). Design and implementation of the management information system for Chain business corporation. International Conference on Measuring Technology and Mechatronics Automation, 195–198. https://doi.org/10.1109/ICMTMA.2016.57
Lingga, I. S. (2020). Analyzing the importance of user competency to the effectiveness of accounting information system in banking sector. Asia Pasific Management Research Conference, 117–122.
Maulana, S., & Rahmawati, R. (2020). Analisis sistem Accurate untuk mengelola data penjualan studi kasus PT. Betomix Nusantara Lestari. JIKA, 134–139.
Meraghni, O., Bekkouche, L., & Demdoum, Z. (2021). Economics and business impact of digital transformation on accounting information systems-evidence from Algerian firms. Economics and Business, 35, 249–264. https://doi.org/10.2478/eb-2021-017
Obadire, A. M., Boitshoko, B. L., & Moyo, N. T. (2022). Analysis of the impact of inventory management practices on the effectiveness of retail stores in South Africa. Global Journal of Management and Business Research, 22(5), 1–8. https://orcid.org/0000-0003-
Pantano, E., Iazzolino, G., & Migliano, G. (2013). Obsolescence risk in advanced technologies for retailing: A management perspective. Journal of Retailing and Consumer Services, 20(2), 225–233. https://doi.org/10.1016/j.jretconser.2013.01.002
Phuong, N. T. (2017). The roles of information systems in linking management accounting and financial accounting: Empirical evidence from Vietnam. Accounting and Finance Research, 6(4), 87. https://doi.org/10.5430/afr.v6n4p87
Ping, D. R., & Sheng, Y. L. (2015). Design and implementation of digital engineering accounting management system. International Conference on Measuring Technology and Mechatronics Automation, 339–342. https://doi.org/10.1109/ICMTMA.2015.87
Pranoto, A. O., & Sediyono, E. (2021). Perancangan sistem informasi inventaris barang berbasis web. Jurnal Teknik Informatika Dan Sistem Informasi, 7(2). https://doi.org/10.28932/jutisi.v7i2.3597
Shankar, V., Kalyanam, K., Setia, P., Golmohammadi, A., Tirunillai, S., Douglass, T., Hennessey, J., Bull, J. S., & Waddoups, R. (2021). How technology is changing retail. Journal of Retailing, 97(1), 13–27. https://doi.org/10.1016/j.jretai.2020.10.006
Shao, C. (2020). Study on reform practice of educational informationization in accounting major in higher vocational colleges*. Advances in Social Science, Education and Humanities Research, 884–888.
Usenko, L. N., Bogataya, I. N., Bukhov, N. V, Kuvaldina, T. B., & Pavlyuk, A. V. (2018). Formation of an integrated accounting and analytical management system for value analysis purposes formation of the integrated accounting and analytical management system for value analysis purposes. European Research Studies Journal, XXI(1), 63–71.
Utomo, L. P. (2019). The role of information technology and employee ability on the effectiveness of accounting information systems. EKSIS, 14(2), 79–84. http://ejournal.stiedewantara.ac.id/index.php/issue/view
Wahyuni, P. D., Chairunesia, W., & Marlina, R. (2022). Penyusunan laporan keuangan berbasis system melalui pemanfaatan software Accurate V5 bagi siswa SMK Satria di wilayah Srengseng Jakarta Barat. Jurnal Budimas, 4(2), 1–7.
Wang, X. (2020). Research on the transition from financial accounting to management accounting in the era of artificial intelligence. International Conference on Mechanical, Control and Computer Engineering, 1369–1373. https://doi.org/10.1109/ICMCCE51767.2020.00300
Widjaja, W., & Rahnjen Wijayadne, D. (2022). Optimalisasi aset teknologi dalam implementasi E-HRM untuk meningkatkan produktivitas karyawan. Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, Dan Bisnis, 6(1), 123–133. http://ejournal.bsi.ac.id/ejurnal/index.php/ecodemica
Wiryanti, K., & Fardinal. (2020). The effect of perceived ease of use on the quality of accounting information systems and its impact on the quality of accounting information. Saudi Journal of Business and Management Studies, 5(12), 571–577. https://doi.org/10.36348/sjbms.2020.v05i12.004
Xu, J. J., & Topi, H. (2017). A conceptual model for user-system collaboration: Enhancing usability of complex information systems. Communications of the Association for Information Systems, 41(1), 775–800. https://doi.org/10.17705/1CAIS.04131
Zheng, C. (2011). A study on the construction of accounting information system based on REA Model. International Conference on Uncertainty Reasoning and Knowledge Engineering, 165–168.
Zuama, R. A., Hudin, J. M., Hermaliani, H., & Riana, D. (2020). Quality dimensions of delone-mclean model to measure students’ accounting computer satisfaction: An empirical test on accounting system information.