Factors That Affect the Effectiveness of Management Accounting Software

This study aims to examine the suitability of the conceptual model regarding the effect of business strategy, user competence, organizational structure on the Effectiveness of Management Accounting Software (MAS), and how the influence between the variables studied during the Covid 19 Pandemic took place. Quantitative methods are used to test the suitability of the proposed model and to determine the predicted effect between the variables studied. The data were tested using Covarian Base Structural Equation Model (CB-SEM) with Lisrell 8.5 software. This study uses primary data collected through questionnaires to a population of 118 State-Owned Enterprises (SOEs) Management Accounting departments in Indonesia, with a selected sample size of 100 SOEs, which were selected using a simple random technique. The results of this study succeeded in confirming the conceptual model developed by the researcher and empirically proving the influence of business strategy on MAS Effectiveness, user competence on MAS Effectiveness and organizational structure on MAS Effectiveness in Indonesian SOEs companies. The effectiveness of MAS depends on the relevance of the needs of its users. The right business strategy, effectively provides relevant information for the company to design MAIS according to user needs, so that the company's operational activities run effectively and efficiently, the company is able to implement a Cost Reduction Strategy through production cost savings, production process accuracy, implementing product differentiation and low pricing strategy with a focus on customer needs during the Covid-19 pandemic. The results of this study contribute to producing strategic management accounting information to anticipate business continuity during and after the Covid 19 Pandemic and to help overcome the crisis due to the Covid 19 pandemic in the early stages of the Covid 19 Pandemic by optimizing business strategy, organizational structure, and company HR competencies. © 2022 IEEE.

THE ENVIRONMENTAL UNCERTAINTY, MANAGER COMPETENCY AND ITS IMPACT ON SUCCESSFUL USE OF FINANCIAL APPLICATIONS IN THE COVID-19 PANDEMIC ERA

This study aims to investigate the conceptual model of successful use of financial applications that is influenced by environmental uncertainty and manager competence. Quantitative research is used to examine the conceptual model developed. Data collected was used as primary data by distributing questionnaires to respondents. The target population is 478 management accounting units in 118 state-owned enterprises (SOEs) in Indonesia. The minimum sample criteria use the rule of thumb. The sample size is 100 SOEs manager respondents who were selected by simple random sampling technique using a table of random numbers with the help of Microsoft Excel. The research data were analyzed using the Structural Equation Model (SEM) with the Lisrell 8.5 software tool. The results show that the researcher's conceptual model's suitability can be tested. The environmental uncertainty variable empirically has a negative impact on the successful implementation of financial applications. The manager's competence variable positively affects the successful implementation of financial applications. The negative direction shown as a result of environmental influences uncertainty on the successful use of financial applications can occur. An uncertain business environment can be the cause of failure to use financial applications. The improving business environment will further increase the successful use of financial applications. The results of the study have an important contribution in determining the success of using financial applications in SOEs companies in Indonesia, wherein daily practice, environmental uncertainty factors, and manager competencies have proven to be very influential on the successful use of financial applications, especially during the COVID-19 pandemic which has not entirely subsided.