IMPROVEMENT OF ACCOUNTING INFORMATION SYSTEM MANAGEMENT SYSTEM OF OIL PALM PLANTATION INDONESIA TO ENTER EUROPEAN MARKET Azhar Maksum1, Iskandar Muda2, Arifin Lubis3, Ibnu Austrindanney Sina Azhar4, Agung Wahyudhi Atmanegara5
Universitas Sumatera Utara
Abstract
This research aimed to discover The Obstruction of WEB Based Information System Application on Palm Oil Tree Industry in North Sumatra. The variables of this research were independent variables (X) which consisted of Minimal Planning, Minimal Business Feasibility Study, Minimal Product Analysis, and Rigid Use of Technology, and dependent variable (Y) which was Effectiveness of Application of Information System, and Information Technology Infrastructure as moderating variable (Z). The data was collected using questionnaires. The number of questionnaires which could be followed up were 203 questionnaires. The hypothesis analysis employs Structural Equation Model (SEM) was assisted by SmartPLS software 3.0. The result of this research attests that the construct of Minimal Planning does not influence Effectiveness of Information System Application. The construct of Minimal Business Feasibility Study affects positively Effectiveness of Information System Application with parameter coefficient value at 0.226 and significance at 5%- the construct of Minimal Product Analysis affects positively successful use of accountancy application with parameter coefficient value at 0.606 and significance at 5%- the construct of Rigid Application of Information System affects positively Effectiveness of Information System Application with parameter coefficient value at 0.195 and significance at 5- and the construct of Information Technology Infrastructure affects negatively Effectiveness of Information System Application. The interaction constructs between Minimal Planning, Minimal Business Feasibility Study, Minimal Product Analysis, Rigid Use of Technology, and Information Technology Infrastructure do not affect Effectiveness of Information System Application. Therefore, those concludes that moderation connection does not occur or that Infrastructure construct is not moderation construct.
Keywords: Minimal Planning, Minimal Business Feasibility Study, Minimal Product Analysis, Rigid Use of Technology, Information Technology Infrastructure and Effectiveness of Information System Application
