Testing the Effect of Big Data Analytics, Cybersecurity Measures, and User Training on Accounting Information System Performance in Start-up Companies in Indonesia
Keywords:
Big Data Analytics, Cybersecurity, User Training, AIS, Start-up, IndonesiaAbstract
Through quantitative research, this study examines the relationship between Big Data Analytics (BDA), Cybersecurity Measures (CSM), User Training (UT), and Accounting Information System (AIS) Performance in Indonesian start-up organizations. Demographic information was gathered from a sample of 135 individuals from a range of business sectors, and data were analyzed using partial least squares (SEM-PLS) and structural equation modeling. The structural model demonstrated a strong positive association between BDA, CSM, UT, and AIS Performance, whereas the measurement model demonstrated excellent validity and reliability. The model's explanatory and predictive capacity was validated by the R2 and Q2 values, and the model fit index showed an adequate fit. The results have applications for enhancing AIS efficacy in the dynamic environment of Indonesian startups
References
H. N. D. Thi, “Digital Accounting Systems (DIS): Concepts, Components and Roles in Business,” Int. J. Res. Vocat. Stud., vol. 3, no. 1, pp. 10–14, 2023.
R. Rachman and M. Marselly, “Dampak Sistem Informasi Akuntansi Penjualan dan Pengeluaran Kas Terhadap Pengendalian Internal,” J. Ilm. Akunt. Kesatuan, vol. 11, no. 1, pp. 227–236, 2023.
K. Valeri, F. G. Dewi, and S. I. O. Sembiring, “Information Technology and Accounting Information System Role in The Decision-Making Process for Management (Case Study at Municipal Waterworks Way Rilau, Municipal Waterworks Pesawaran And Municipal Waterworks Way Sekampung),” Int. J. Res. Publ. Rev., vol. 3, no. 8, pp. 2048–2053, 2022.
T. TUKA, “PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KESESUAIAN TUGAS, DAN EFEKTIVITAS SIA TERHADAP KINERJA KARYAWAN PADA KOPDIT TRI”.
W. Zehao, Y. Chen, H. Yi, and J. Hao, “Research on encryption of accounting data using DES algorithm,” in 2022 World Automation Congress (WAC), IEEE, 2022, pp. 513–516.
O. Shonubi, “The Impact of Innovation Adoption of Emerging Digital Technologies within a collaborative ecosystem on Firm Innovation Performance-Focus on Emerging Economies (Middle East, Africa, and Asia),” Eur. J. Bus. Innov. Res., vol. 11, no. 4, pp. 74–104, 2023.
A. Manresa, A. Bikfalvi, and A. Simon, “Investigating the impact of new technologies and organizational practices on operational performance: evidence from Spanish manufacturing companies,” Cent. Eur. J. Oper. Res., vol. 29, no. 4, pp. 1317–1327, 2021.
L. R. Adrianto et al., “How can LCA include prospective elements to assess emerging technologies and system transitions? The 76th LCA Discussion Forum on Life Cycle Assessment, 19 November 2020,” Int. J. Life Cycle Assess., vol. 26, pp. 1541–1544, 2021.
S. F. Hughes, “A new model for identifying emerging technologies,” J. Intell. Stud. Bus., vol. 7, no. 1, 2017.
S. A. Miller and G. A. Keoleian, “Framework for analyzing transformative technologies in life cycle assessment,” Environ. Sci. Technol., vol. 49, no. 5, pp. 3067–3075, 2015.
L. L. N. Aisyah and N. Nurhayati, “Pengaruh Pemanfaatan Teknologi Informasi dan Kapabilitas Personal terhadap Kinerja Sistem Informasi pada PT Telkom Indonesia Witel Bandung Barat,” in Bandung Conference Series: Accountancy, 2023, pp. 80–87.
N. Dewi and I. B. Dharmadiaksa, “Pengaruh Efektivitas SIA, Pemanfaatan TI dan Kemampuan Teknis Pemakai SIA Terhadap Kinerja Individu,” E-Jurnal Akunt., vol. 18, no. 1, pp. 386–414, 2017.
K. Meiliana and A. F. Dewi, “Analisis penggunaan sistem informasi akuntansi pada usaha kecil dan menengah di yogyakarta,” Modus, vol. 27, no. 1, pp. 29–40, 2015.
M. R. Firmansyah and D. Sushandoyo, “Proposing Business Growth of PT. DECRA Group Indonesia through Knowledge Management”.
M. A. Ayu and A. Ghazali, “The Impact of Perceived Organizational Support on Employee Motivation in Indonesia Technology Startup Companies Post Pandemic Covid 19”.
T. F. H. Hasibuan, V. Meifari, I. Muda, and S. A. Kesuma, “TECHNOLOGY 4.0 ERA INVESTMENT DECISIONS FOR MILENIALS AND GENERATION Z,” Int. J. Educ. Rev. Law Soc. Sci., vol. 3, no. 4, pp. 1297–1304, 2023.
A. J. Putri and M. Y. R. Bangun, “Identifying Environmental, Social, and Governance (ESG) Implementation towards Growth and Sustainability: A Case Study at Assisted Micro, Small, and Medium Enterprise (MSME) by Bank Indonesia,” 2019.
D.-A. Frank, L. F. Jacobsen, H. A. Søndergaard, and T. Otterbring, “In companies we trust: consumer adoption of artificial intelligence services and the role of trust in companies and AI autonomy,” Inf. Technol. People, vol. 36, no. 8, pp. 155–173, 2023.
C. Cahyaningsih and F. Nurmalitasari, “The Role of Work Experience and User Capabilities in Improving Accounting Information Systems Effectiveness”.
I. R. Jamil and M. Setiawan, “Market share or efficiency? Causality test in Indonesian general insurance industry,” J. Ekon. Stud. Pembang., vol. 24, no. 1, 2023.
M. Aladwan and A. S. Al Adwan, “Cohesion of Accounting Information System Fundamentals and Knowledge Robustness in Financial Reporting,” Int. J. Prof. Bus. Rev. Int. J. Prof. Bus. Rev., vol. 8, no. 7, p. 69, 2023.
J. A. Hall, Introduction to accounting information systems. Cengage Learning, 2013.
M. Granlund and H. Teittinen, “Accounting Information Systems and decision-making,” in The Routledge companion to accounting information systems, Routledge, 2017, pp. 81–93.
J. A. Hall, Accounting information systems. South-Western Cengage Learning, 2011.
W. Li and J. Liu, “Internal Control Accounting Information System based on COBIT and COSO Reports,” in 2022 Fourth International Conference on Emerging Research in Electronics, Computer Science and Technology (ICERECT), IEEE, 2022, pp. 1–5.
N. Elgendy and A. Elragal, “Big data analytics: a literature review paper,” in Advances in Data Mining. Applications and Theoretical Aspects: 14th Industrial Conference, ICDM 2014, St. Petersburg, Russia, July 16-20, 2014. Proceedings 14, Springer, 2014, pp. 214–227.
S. Bose, S. K. Dey, and S. Bhattacharjee, “Big data, data analytics and artificial intelligence in accounting: An overview,” Handb. Big Data Res. Methods 0, p. 32, 2023.
A. Quan-Haase and L. Sloan, “Introduction to the handbook of social media research methods: Goals, challenges and innovations,” SAGE Handb. Soc. media Res. methods, pp. 1–9, 2017.
Y. M. Zain, S. Yaacob, R. Ibrahim, and S. S. Hussein, “Valuable Insights Framework for Big Data and Analytics in the Malaysian Public Sector Organization,” in 2023 5th International Congress on Human-Computer Interaction, Optimization and Robotic Applications (HORA), IEEE, 2023, pp. 1–10.
A. H. Muhammad, J. D. Santoso, and A. F. I. Akbar, “Information security investment prioritization using best-worst method for small and medium enterprises,” Indones. J. Electr. Eng. Comput. Sci., vol. 31, no. 1, pp. 271–280, 2023.
S. K. Geetha, R. Naveenkumaran, K. Selvaraju, C. Kishore, and A. N. Rathish, “Blockchain based Mechanism for Cloud Security,” in 2023 International Conference on Sustainable Computing and Data Communication Systems (ICSCDS), IEEE, 2023, pp. 1287–1295.
P. Patmanathan, K. Arunasalam, K. Suppiah, and D. Arumugam, “The effectiveness of blockchain technology in preventing financial cybercrime,” in E3S Web of Conferences, EDP Sciences, 2023, p. 7022.
S. Sicari, C. Cappiello, F. De Pellegrini, D. Miorandi, and A. Coen-Porisini, “A security-and quality-aware system architecture for Internet of Things,” Inf. Syst. Front., vol. 18, pp. 665–677, 2016.
G. Hong and H. Chang, “A study on corporate information assets management system using NFT,” in 2022 13th International Conference on Information and Communication Technology Convergence (ICTC), IEEE, 2022, pp. 608–610.
K. Inkpen et al., “Advancing Human-AI Complementarity: The Impact of User Expertise and Algorithmic Tuning on Joint Decision Making,” ACM Trans. Comput. Interact., vol. 30, no. 5, pp. 1–29, 2023.
L. Steffny, N. Dahlem, L. Reichl, K. Gisa, T. Greff, and D. Werth, “Design of a Human-in-the-Loop Centered AI-Based Clinical Decision Support System for Professional Care Planning,” in HHAI 2023: Augmenting Human Intellect, IOS Press, 2023, pp. 263–273.
R. Sottilare, B. Stensrud, and A. J. Hampton, “Examining Elements of an Adaptive Instructional System (AIS) Conceptual Model,” in Adaptive Instructional Systems: First International Conference, AIS 2019, Held as Part of the 21st HCI International Conference, HCII 2019, Orlando, FL, USA, July 26–31, 2019, Proceedings 21, Springer, 2019, pp. 239–250.
W. Xu, M. J. Dainoff, L. Ge, and Z. Gao, “Transitioning to human interaction with AI systems: New challenges and opportunities for HCI professionals to enable human-centered AI,” Int. J. Human–Computer Interact., vol. 39, no. 3, pp. 494–518, 2023.
A. A. Al-Qudah and A. Houcine, “Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries,” J. Financ. Report. Account., 2023.
E. Ali, B. Satpathy, and D. R. Gupta, “Examining the effects of CSR on organizational attractiveness: perception study of job seekers in India,” J. Glob. Responsib., 2023.
F. Mahmood, M. Saleem, A. Ariza-Montes, and H. Han, “Employee innovative job performance and firms’ financial performance: a multilevel insight with big data analytics and entrepreneurial orientation,” Int. J. Manpow., 2023.
H. Gallo, A. Khadem, and A. Alzubi, “The Relationship between Big Data Analytic-Artificial Intelligence and Environmental Performance: A Moderated Mediated Model of Green Supply Chain Collaboration (GSCC) and Top Management Commitment (TMC),” Discret. Dyn. Nat. Soc., vol. 2023, 2023.
A. P. Wicaksono, “Environmental, Social, Governance and Firm Performance in Developing Countries: Evidence from Southeast Asian”.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Arief Budi Pratomo
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Facebook 
Instagram 
Twitter 
Youtube 
+62 821 1557 5700 
info@westscience-press.com 