construct the management accounting information system

MIMBAR, Vol. 37, No. 1st (June, 2021), pp. 207-220

207Accredited by Sinta Rank 2 based on Ristekdikti No.10/E/KPT/20

MIMBAR, Vol. 37, No. 1st (June, 2021) pp 207-220

Construct The Management Accounting Information System Quality to Improve GCG Implementation

1RINI LESTARI, 2NURFAHMIYATI, 3MAGNAZ LESTIRA OKTAROZA, 4BAYU PUTRA

134Accounting Study Program, 2Economics and Development Study ProgramFaculty of Economics and Business, Universitas Islam Bandung , Jl.Taman Sari No 1

email: [email protected]

Abstract. This study is motivated by various cases occurred in Sharia banking institutions related to the many cases of embezzlement of customer funds and the provision of ¿FWLWLRXV�¿QDQFLQJ��6XFK�FDVHV�VKRZ�VWURQJ�LQGLFDWLRQ�RI�FRUUXSWLRQ�LQ�WKH�LQVWLWXWLRQV�ZKLFK� LQ� WXUQ�PDNHV� WKH� OHYHO� RI�1RQ�3HUIRUPLQJ�)LQDQFLQJ� �13)��KLJKHU�DQG� FDXVHV�WKH�FRPSDQ\¶V�SHUIRUPDQFH�WR�JHW�ZRUVH��7KHVH�SUREOHPV�FDQ�EH�FDXVHG�E\�WKH�ZHDN�LPSOHPHQWDWLRQ�RI�*RRG�&RUSRUDWH�*RYHUQDQFH��*&*��7KLV�VWXG\�DLPV�WR�H[DPLQH�WKH�FRQVWUXFWLRQ�RI�D�PDQDJHPHQW�DFFRXQWLQJ�LQIRUPDWLRQ�V\VWHP�TXDOLW\��.6,$0��PRGHO��ZKLFK�LV�VHHQ�IURP�WKH�IDFWRU�WKDW�LQÀXHQFHV�LW�VXFK�DV�WKH�,VODPLF�RUJDQL]DWLRQDO�FXOWXUH��the effectiveness of internal control, and business strategy. Furthermore, this research DOVR� H[DPLQHV� WKH� HIIHFW� RI� .6,$0� WRZDUGV� WKH� LPSOHPHQWDWLRQ� RI� *RRG� &RUSRUDWH�*RYHUQDQFH� �*&*�� LQ� 6KDULD� EDQNLQJ� LQVWLWXWLRQV� LQ� %DQGXQJ�� ,QGRQHVLD�� 7KLV� VWXG\�uses a quantitative research approach, gathers data using survey methods, and applies SEM/PLS as statistical analysis techniques. The study population is all Sharia Banking ,QVWLWXWLRQV� LQ�%DQGXQJ��ZLWK� WKH� WDUJHW�SRSXODWLRQ�RI� DOO�6KDULD�EDQNV� LQ� WKH� FLW\�RI�%DQGXQJ��EDQNV��LQ�WKH��SHULRGV��7KH�VDPSOLQJ�WHFKQLTXH�XVHG�LV�D�QRQ�SUREDELOLW\�VDPSOLQJ�WHFKQLTXH�ZLWK�WKH�W\SH�RI�FRQYHQLHQFH�VDPSOLQJ��7KH�UHVXOWV�VKRZ�that Islamic organizational culture and the effectiveness of internal control have not EHHQ�DEOH�WR�EXLOG�D�.6,$0�PRGHO��ZKLOH�D�EXVLQHVV�VWUDWHJ\�LV�DEOH�WR�EXLOG�D�.6,$0��0RUHRYHU��.6,$0�KDV�D�VLJQL¿FDQW�HIIHFW�RQ�WKH�LPSOHPHQWDWLRQ�RI�*&*�LQ�6KDULD�EDQNLQJ�institutions in Bandung.

Keywords: islamic organizational culture, management accounting information system, the effectiveness of internal control

Introduction

Recently, the development of Sharia EDQNLQJ� LV� VWLOO� IDU� IURP�ZKDW� LW�XVHG� WR�EH�H[SHFWHG��5HJDUGOHVV� RI� WKH�KXJH�SRWHQWLDO�PDUNHW��LI�ZH�ORRN�DW�WKH�0XVOLP�SRSXODWLRQ�ZKLFK� LV� WKH� ODUJHVW� LQ� WKH� ZRUOG�� LW� GRHV�not guarantee the rapid pace of Sharia EDQNLQJ�GHYHORSPHQW�� ,Q� IDFW�� WKH�¿QDQFLDO�performance of Sharia banking has declined in recent years. This is due to the poor implementation of GCG by Sharia banking ZKLFK� OHG� WR� PDQ\� FDVHV� RI� SUREOHPDWLF�¿QDQFLQJ� �6XSUL\DQWR�� 0RUHRYHU��WKH� 1RQ�3HUIRUPLQJ� )LQDQFLQJ� �13)�� IURP��WR��VKRZHG�D�VLJQL¿FDQW�GHFUHDVH�in Sharia Banking performance due to the

LQFUHDVH�RI�13)�UDWH��IURP��WR��

The decline in sharia banking performance is caused by the poor implementation of GCG in Sharia banking, VXFK�DV�WKH�FDVH�RI�¿FWLWLRXV�¿QDQFLQJ�ZRUWK�5S�� WULOOLRQ�E\� WKH�DXWKRUL]HG�RI¿FLDOV�DW�%DQN�6\DULDK�0DQGLUL��6DLPDQ��,Q�%-%�Syariah, there has been an alleged corruption FDVH�ZRUWK�5S��ELOOLRQ��)DODWHKDQ��1H[W� LV� D� SUREOHPDWLF� ¿QDQFLQJ� FDVH� RI�Rp.1.3 trillion at Bank Panin Dubai Syariah �'MDURW��DQG�,Q��WKHUH�KDV�EHHQ�a case of embezzlement of customer funds DPRXQWLQJ�WR�5S��ELOOLRQ�DW�%DQN�6\DULDK�0DQGLUL��0$.,��

Received: March 19, 2021, Revision: May 09, 2021, Accepted: June 14, 2021Print ISSN: 0215-8175; Online ISSN: 2303-2499. DOI:https://doi.org/10.29313/mimbar.v37i1.7763Accredited Sinta 2 based on the decree No.10/E/KPT/2019 until 2024. Indexed by DOAJ, Sinta, Garuda, Crossreff, Dimensions

�� ISSN 0215-8175 | EISSN 2303-2499

LESTARI. et.al. Construct The Management Accounting Information System Quality to Improve Gcg Implementation

The cases mentioned above prove that Sharia banking management has violated the SULQFLSOH�RI�UHVSRQVLELOLW\�LQ�*&*��VKRZHG�DQ�aggressive and risky action that ultimately leads to criminal acts of corruption that can cause losses to this country, Indonesia. The poor implementation of GCG in Sharia EDQNLQJ�LV�FDXVHG�E\�WKH�ORZ�TXDOLW\�RI�WKH�management accounting information system �6,$0�� /HVWDUL�� 6R¿DQW\� DQG� 6XNDUPDQWR��

0HDQZKLOH�� DFFRUGLQJ� WR� WKH� SDVW�UHVHDUFK��WKH� ORZ�TXDOLW\�RI�6,$0�LQ�6KDULD�banking is because the SIAM components and WKH�QXPEHU�RI�FXVWRPHU�FRPSODLQWV�ZHUH�QRW�IXOO\�LQWHJUDWHG��*DOLOHRQL�DQG�/HVWDUL��Other research stated that the quality of 6,$0�FDQ�EH�FDXVHG�E\�WKH�ZHDN�DSSOLFDWLRQ�RI� RUJDQL]DWLRQDO� FXOWXUH� �5DFKPDQ�� $GULDQ�DQG� +XVQLDK�� LQHIIHFWLYH� LQWHUQDO�FRQWURO� �0DMLG� et al.�� DQG� ODFN� RI�EXVLQHVV�VWUDWHJ\��3XVSLWDZDWL�DQG�6XVDQWR�� 6HYHUDO� SUHYLRXV� UHVHDUFK� UHVXOWV�H[SODLQ�WKDW�WKH�TXDOLW\�RI�6,$0��.6,$0��KDV�D�SRVLWLYH�HIIHFW�RQ�*&*��8\DU��*XQJRUPXV�DQG�.X]H\��7KHUH�DUH�D�ORW�RI�IDFWRUV�that can affect the formation of KSIAM, one RI� WKHP� LV� RUJDQL]DWLRQDO� FXOWXUH� �6XVDQWR�DQG�0HLU\DQL��)XUWKHUPRUH��1DSLWXOX�also stated that organizational culture is very important to improve the quality of SIAM �1DSLWXSXOX��$OGHJLV��/LNHZLVH�ZLWK� +$�� 1XUOL\DQL�� 'DUPD� DQG�,NKVDQ��=DHQD��(O.HOLVK�DQG�5LFNDUGV��DOVR�VWDWHG�WKDW�WKH�TXDOLW\�RI� 6,$0� LV� LQÀXHQFHG� E\� RUJDQL]DWLRQDO�FXOWXUH�� DV� ZHOO� DV� ,VODPLF� RUJDQL]DWLRQDO�FXOWXUH��$V�VWDWHG�E\��6DWULD�DQG�<XOLDQV\DK��WKHUH�LV�D�SRVLWLYH�LQÀXHQFH�EHWZHHQ�the application of Islamic organizational culture to the SIAM and its impact on being able to improve the performance of Sharia banking. The effectiveness of internal control DIIHFWV�.6,$0��6XVDQWR��0HDQZKLOH��1DSLWXSXOX� �� DQG� �/DP�� VWDWHG�that adequate internal control can improve WKH� HI¿FLHQW� IXQFWLRQLQJ� RI� DQ� LQIRUPDWLRQ�system.

)XUWKHUPRUH��$ODPUL��DQG�3DVFK�� VKRZHG� WKDW� WKH� LPSOHPHQWDWLRQ�of business strategy is very important to improve the implementation of management DFFRXQWLQJ�V\VWHP��7KLV�VWXG\�DLPV�WR�H[SODLQ�KRZ�WKH�FRQVWUXFWLRQ�RI�WKH�.6,$0�PRGHO�LV�VHHQ�IURP�WKH�IDFWRUV�WKDW�LQÀXHQFH�LW��ZKLFK�are the culture of Islamic organizations, the effectiveness of internal control and business VWUDWHJ\��DQG�DOVR� WR�H[DPLQH� WKH�HIIHFW�RI�

KSIAM on the implementation of GCG in 6KDULD�EDQNLQJ�LQVWLWXWLRQV�LQ�%DQGXQJ��1H[W��WKLV�UHVHDUFK�LV�H[SHFWHG�WR�FRQWULEXWH�WR�WKH�formation of KSIAM model design that can improve the implementation of GCG so that Sharia banking could be more trusted and VXVWDLQDEOH�� 7KHVH� IDFWRUV� DUH� ZKDW� PDNH�this research different from previous studies.

Organizational culture is a pattern of behavior and thought that characterizes values that are shared and accepted in an RUJDQL]DWLRQ�ZKLFK�ZLOO�EHFRPH�D�FKDUDFWHULVWLF�that distinguishes one organization from DQRWKHU� �0F6KDQH� DQG� *OLQRZ�� 5REELQV�DQG�-XGJH��FDWHJRUL]HG�VHYHQ�characteristics of organizational culture ZLWK� WKH� IROORZLQJ� VWUXFWXUH�� LQQRYDWLRQ�DQG� ULVN�WDNLQJ�� DWWHQWLRQ� WR� GHWDLO��outcome orientation, people orientation, team orientation, and aggressiveness. Furthermore, the measurement of Islamic RUJDQL]DWLRQDO�FXOWXUH�YDULDEOHV�ZLOO�EH�EDVHG�RQ�,VODPLF�YDOXHV�ZKLFK�DUH�UHÀHFWHG�LQ�WKH�characteristics of the Prophet Muhammad SAW, namely Shiddiq, Amanah, Tabligh, and )DWKRQDK��.DGLU�DQG�0XK��

The effectiveness of internal control can EH�GH¿QHG�DV�WKH�HIIHFWLYHQHVV�RI�D�SURFHVV�that affected by the board of directors, PDQDJHPHQW�� DQG� HPSOR\HHV� ZKLFK� LV�designed to provide convincing assurance WKDW� RUJDQL]DWLRQDO� JRDOV� ZLOO� EH� DFKLHYHG��6XVDQWR��1H[W��/DXGRQ�DQG�/DXGRQ�� VWDWHG� WKDW� WKH� LPSOHPHQWDWLRQ� RI�effective security and control can improve the quality and reliability of information systems. The effectiveness of internal control can be measured from general control and DSSOLFDWLRQ�FRQWUROV��6XVDQWR��5RPQH\�DQG� 6WHLQEDUW�� /DXGRQ� DQG� /DXGRQ��

Business strategy is a series of actions planned by the company to achieve the company’s vision, mission, and goals so that it can achieve its competitive advantage �1DVLHNX�DQG�*LWKLQML��:KHHOHQ�et al., ��%XVLQHVV� VWUDWHJ\� FDQ�EH�PHDVXUHG�WKURXJK�� GHIHQGHUV�� ZKLFK� IRFXV� RQ� WKH�HI¿FLHQF\�RI�RSHUDWLQJ�DFWLYLWLHV��SURVSHFWRUV��ZKLFK� IRFXV� RQ� SURGXFW� LQQRYDWLRQ� DQG�PDUNHW�RSSRUWXQLWLHV��DQDO\]HUV��ZKLFK�IRFXV�RQ�HI¿FLHQF\� LQ� VWDEOH�DUHDV��DQG� UHDFWRUV��ZKLFK� SHUIRUP� LQHIIHFWLYH� UHVSRQVHV� WR�HQYLURQPHQWDO� SUHVVXUHV� �:KHHOHQ� et al., ��

Quality of SIAM can be interpreted as a form of statement regarding the


��Accredited by Sinta Rank 2 based on Ristekdikti No.10/E/KPT/20

FRQGLWLRQV�ZKHUHDV�6,$0�FDQ�SURGXFH�XVHIXO�information for managers in carrying out WKH�PDQDJHPHQW�SURFHVV� �+LOWRQ�DQG�3ODWW��7UDFN�RI�WKH�6,$0�FDQ�EH�PHDVXUHG�from several dimensions, namely integration, DFFHVVLELOLW\�� ÀH[LELOLW\�� IRUPDOL]DWLRQ�� DQG�PHGLD� ULFKQHVV� �1RYLDQW\�� 5REELQV�DQG�-XGJH��

The implementation of Good Corporate *RYHUQDQFH��*&*��DV�UHJXODWHG�LQ�32-.1R��32-.�� LV� WKH� LPSOHPHQWDWLRQ�of bank governance that applies the principles of openness, accountability, responsibility, independence, and fairness. The implementation of good Sharia bank institutional management is important to FUHDWH� D� KHDOWK\�� VWURQJ�� DQG� WUXVWZRUWK\�banking industry so that it can achieve D� FRPSHWLWLYH� DGYDQWDJH� LQ� ZLQQLQJ� WKH�FRPSHWLWLRQ��1RYDWLDQL�et al.��

The study conducted by Lestari, 6R¿DQW\�DQG�6XNDUPDQWR��SURYHG�WKDW�*&*� LPSOHPHQWDWLRQ� LV� LQÀXHQFHG� E\� WKH�quality of SIAM. Furthermore, it can be said WKDW� WKH� ZHDN� LPSOHPHQWDWLRQ� RI� *&*� FDQ�EH�FDXVHG�E\� WKH� ORZ�TXDOLW\�RI�6,$0��7KH�TXDOLW\�RI�6,$0�WKDW�SURGXFHV�JRRG�¿QDQFLDO�UHSRUWLQJ�KDV�D�SRVLWLYH�HIIHFW�RQ�*&*��8\DU��*XQJRUPXV� DQG� .X]H\�� 7KLV� LV� LQ�OLQH�ZLWK�WKH�SUHYLRXV�UHVHDUFK�E\�.DVDVEHK��.DVDVEHK�� ZKLFK� GLVFRYHUHG� WKDW�GCG supports the effectiveness of SIAM. SIAM produces transparent information as needed by the company to achieve good GCG �0DULDQD� DQG� 0DULD�� /HVWDUL�� 0XVDK�DQG�$GXWZXPZDD��0HDQZKLOH��WKH�UHVHDUFK�FRQGXFWHG�E\�6XVDQWR��6XVDQWR��VWDWHG�WKDW�WKH�TXDOLW\�RI�6,$�DIIHFWV�JRRG� VWXG\� SURJUDP� JRYHUQDQFH�� +RZHYHU��VRPHWLPHV�6,$0�SURGXFHV�LQIRUPDWLRQ�ZKLFK�

is not coherent and is not relevant to the QHHGV�RI�GHFLVLRQ�PDNHUV��$O�$WWDU��7R�SURGXFH�WKH�LQIRUPDWLRQ�QHHGHG�E\�GHFLVLRQ�makers, it requires the quality of SIAM ZKLFK�LV�LQÀXHQFHG�E\�RUJDQL]DWLRQDO�FXOWXUH��6XVDQWR� DQG� 0HLU\DQL�� 0RUHRYHU��organizational culture is very important to LPSURYH�WKH�TXDOLW\�RI�6,$0��$OGHJLV��1DSLWXSXOX��/LNHZLVH��=DHQD��(O.HOLVK� DQG� 5LFNDUGV� �� +$� ��1XUOL\DQL��'DUPD�DQG�,NKVDQ��VWDWHG�WKDW� WKH� TXDOLW\� RI� 6,$0� LV� LQÀXHQFHG� E\�organizational culture and also the culture of ,VODPLF�RUJDQL]DWLRQV��7KLV�ZDV�DOVR�UHYHDOHG�E\� �6DWULD� DQG� <XOLDQV\DK�� VWXG\�ZKLFK� IRXQG� WKDW� WKH�DSSOLFDWLRQ�RI� ,VODPLF�organizational culture has a positive effect on management accounting information systems and its impact can improve the performance of Sharia banking in Indonesia.

Besides, the quality of SIAM is also LQÀXHQFHG� E\� WKH� HIIHFWLYHQHVV� RI� LQWHUQDO�FRQWURO� �6XVDQWR�� /DP� �� DQG�1DSLWXSXOX� �� VWDWHG� WKDW� DGHTXDWH�internal control is needed to ensure the implementation of an information system function that facilitates the process of achieving company goals. The results of the study that support this statement LQFOXGH� �%DQJVD�� 0DMLG�et al.�� ZKLFK� LQGLFDWHG� WKDW� WKHUH� LV� D� VLJQL¿FDQW�LQÀXHQFH�RI�LQWHUQDO�FRQWURO�RQ�WKH�HI¿FLHQF\�of the accounting information system. The quality of SIAM, in addition to organizational culture and the effectiveness of internal FRQWURO�� LV� DOVR� LQÀXHQFHG� E\� EXVLQHVV�VWUDWHJ\� �3XVSLWDZDWL� DQG� 6XVDQWR�� )XUWKHUPRUH�� $ODPUL� �� DQG� 3DVFK��IRXQG�WKDW�WKH�DSSOLFDWLRQ�RI�EXVLQHVV�strategy is very important to improve management accounting system practices so

Figure 1. Research Model

210 ISSN 0215-8175 | EISSN 2303-2499


that companies can achieve their competitive DGYDQWDJH��7KH�IROORZLQJ�LV�D�SLFWXUH��RI�WKH�research model

Research Methodology

This research used a quantitative DSSURDFK� ZLWK� D� VXUYH\� PHWKRG�� $�quantitative approach is an approach for WHVWLQJ�REMHFWLYH�WKHRULHV�E\�H[DPLQLQJ�WKH�UHODWLRQVKLSV�DPRQJ�YDULDEOHV��&UHVZHOO�DQG�&UHVZHOO��7KH�VXUYH\�PHWKRG�SURYLGHV�a quantitative or numeric description of trends, attitudes, and behavior, or opinions of a population by studying a sample of WKDW�SRSXODWLRQ��6HNDUDQ�DQG�%RXJLH��&UHVZHOO�DQG�&UHVZHOO��

The research procedures that relate to the quantitative research approach in this study are determining the population DQG� UHVHDUFK� VDPSOHV�� H[SODLQLQJ� WKH�operationalization of the variables, and H[SODLQLQJ� WKH� GDWD� FROOHFWLRQ� WHFKQLTXHV�and data analysis techniques used so that the hypothesis in the study can be tested to DQVZHU�WKH�UHVHDUFK�SUREOHP�

The population in this study is all Sharia Banking institutions in Indonesia ZLWK�D�WDUJHW�SRSXODWLRQ�RI�DOO�6KDULD�EDQNV�LQ� %DQGXQJ� LQ� WKH� SHULRG� RI� ��totaling 42 institutions. In this study, all WDUJHW� SRSXODWLRQV�ZLOO� EH� VDPSOHG� XVLQJ� D�QRQ�SUREDELOLW\� VDPSOLQJ� WHFKQLTXH� ZLWK� D�FRQYHQLHQFH�VDPSOLQJ�PHWKRG��6HNDUDQ�DQG�%RXJLH�� 7KLV� FRQYHQLHQFH� VDPSOLQJ�PHWKRG� LV� GHWHUPLQHG� E\� FDOFXODWLQJ� KRZ�PDQ\�FRPSDQLHV��6KDULD�EDQNV��DUH�ZLOOLQJ�to return the questionnaires that have been GLVWULEXWHG� IRU� DSSUR[LPDWHO\� WZR� WR� WKUHH�PRQWKV�DQG�D�KDOI��IURP�'HFHPEHU�WR�HDUO\�0DUFK��

The operationalization of the variables LQ� WKLV� VWXG\� LV� H[SODLQHG� DV� IROORZV��Islamic organizational culture variables are PHDVXUHG� E\� WKH� IROORZLQJ� GLPHQVLRQV�� $PDQDK� �KRQHVW� RU� WUXVWZRUWK\�� DV�PHDVXUHG�E\�LQGLFDWRUV��FDUU\�RXW�WKH�ZRUN�DVVLJQHG�� REH\� WKH� REOLJDWLRQV�� 6KLGGLT��WUXH��DV�PHDVXUHG�E\�LQGLFDWRUV��GRLQJ�WKH�MRE�ULJKW��QR�PLVWDNHV��JHWWLQJ�WKH�MRE�GRQH�RQ�WLPH��7DEOLJK��FRQYH\��DV�PHDVXUHG�E\�LQGLFDWRUV��UHSRUWLQJ�WKH�UHVXOWV�RI�ZRUN��QRW�hiding the actual results or changing them, �� )DWKRQDK� �LQWHOOLJHQW�� DV� PHDVXUHG� E\�indicators: innovate, have ideas, increase WKH�NQRZOHGJH��

The effectiveness of internal control YDULDEOHV� DUH� PHDVXUHG� E\� GLPHQVLRQV�� General control as measured by indicators: control of the organization, control of assets and equipment, documentation control and GDWD� VHFXULW\� FRQWURO�� DQG� �� $SSOLFDWLRQ�control as measured by indicators: input control, process control and control of the output. Business strategy variables are PHDVXUHG� E\� WKH� IROORZLQJ� GLPHQVLRQV�� 'HIHQGHUV� DV� PHDVXUHG� E\� LQGLFDWRUV��the company uses resources as needed, the company does not add services as the current development, and the price offered is FKHDSHU�WKDQ�FRPSHWLWRUV��3URVSHFWRU�DV�measured by indicators: the company makes SURGXFW� LQQRYDWLRQV� LQ� OLQH� ZLWK� FRQVXPHU�needs and setting targets each month to JHW� VLJQL¿FDQW� VDOHV� UHVXOWV�� $QDO\]HU�DV� PHDVXUHG� E\� LQGLFDWRUV�� D� ZLGHVSUHDG�market segment and making innovation in DQ� HUD� RI� FKDQJH� EXW� DOZD\V� HI¿FLHQW� DQG�VWDEOH¶��5HDFWRU�DV�PHDVXUHG�E\�LQGLFDWRUV��implementation of inconsistent strategies according to planning.

Quality of SIAM variables are PHDVXUHG� E\� WKH� IROORZLQJ� GLPHQVLRQV�� ,QWHJUDWLRQ� DV� PHDVXUHG� E\� LQGLFDWRUV��LQWHJUDWLRQ�EHWZHHQ�V\VWHP�RI�FRPSRQHQWV��DQG� LQWHJUDWLRQ� EHWZHHQ� V\VWHP� RI� VXE�FRPSRQHQWV�� )OH[LELOLW\� DV�PHDVXUHG� E\�LQGLFDWRUV�� DEOH� WR� DGMXVW� XVHU� QHHGV� DQG�DEOH� WR� DGDSW� WR� FKDQJLQJ� FRQGLWLRQV�� Accessibility as measured by an indicator: FDQ�EH�DFFHVVHG�HDVLO\��)RUPDOL]DWLRQ�DV�measured by an indicator: every activity has IRUPDO��ZULWWHQ��UXOHV��DQG��0HGLD�ULFKQHVV�as measured by an indicator: using various alternative media to simplify and speed up communication.

The implementation of GCG variables is measured by several dimensions: �� 7UDQVSDUHQF\�� $FFRXQWDELOLW\�� 5HVSRQVLELOLW\�� ,QGHSHQGHQF\�� DQG� ��Fairness. The data collection is a systematic and standard procedure for obtaining the data used. The collection techniques used in WKLV�VWXG\�ZHUH��TXHVWLRQQDLUHV��ZKLFK�ZHUH�directly given to the operational manager of WKH� 6KDULD� EDQN� LQ� %DQGXQJ�� LQ�GHSWK�LQWHUYLHZV��DQG��GRFXPHQWDWLRQ��%DVHG�RQ�the results of distributing questionnaires to 42 Sharia banking institutions in Bandung, RQO\��RI�WKHP�ZHUH�ZLOOLQJ�WR�UHVSRQG�DQG�UHWXUQ�WKH�TXHVWLRQQDLUHV�ZLWK�D�WRWDO�QXPEHU�RI� UHVSRQGHQWV�DV�PDQ\�DV��SHRSOH��7KH�GDWD� DQDO\VLV� WHFKQLTXHV� XVHG� ZHUH� ��7HVWLQJ� UHVHDUFK� LQVWUXPHQWV� WKURXJK� D��



YDOLGLW\� WHVWLQJ�� DQG� E�� UHOLDELOLW\� WHVWLQJ�� +\SRWKHVLV� WHVWLQJ� XVLQJ� VWDWLVWLFDO�WHFKQLTXHV�� QDPHO\� 6(0�3/6� WR� WHVW� WKH�factors that could develop the construction RI�6,$0�TXDOLW\�PRGHO�DQG�WR�SURYH�KRZ�WKH�quality of SIAM affects the implementation of GCG.

Result and Discussion

,Q�WKLV�VWXG\��WKHUH�ZHUH��YDULDEOHV�ZLWK��PDQLIHVW�YDULDEOHV��7KH�ODWHQW�YDULDEOH�of Islamic organizational culture consists of 4 manifest variables, the effectiveness of internal control consists of 2 manifest variables, the business strategy consists of 4 PDQLIHVW�YDULDEOHV��WKH�.6,$0�FRQVLVWV�RI��manifest variables, and the implementation RI� *&*� FRQVLVWV� RI� �� PDQLIHVW� YDULDEOHV��

8VLQJ� WKH� VHFRQG�RUGHU� HVWLPDWLRQ�PHWKRG�IURP�3DUWLDO�/HDVW�6TXDUH�� WKH� IXOO�SDWKZD\�RI� WKH� LQÀXHQFH� RI� ,VODPLF� RUJDQL]DWLRQDO�culture, the effectiveness of internal control and business strategy on the quality of management accounting information systems is obtained and its implications IRU� WKH� LPSOHPHQWDWLRQ�RI�*&*� LV�VKRZQ� LQ�¿JXUH��

7KURXJK� WKH� IDFWRU� ZHLJKWHG� YDOXHV��DV� VKRZQ� LQ� )LJXUH� �� WKH� YDOLGLW\� RI� HDFK�LQGLFDWRU�FDQ�EH�DVVHVVHG�DV�ZHOO�DV�WHVWLQJ�the reliability of the constructs of the variables studied. The indicators that have a loading IDFWRU� OHVV� WKDQ� ��ZLOO� EH� UHGXFHG� IURP�WKH� PRGHO�� ZKLOH� WKH� FRPSRVLWH� UHOLDELOLW\�that is considered satisfactory is greater than ��7KH�IROORZLQJ�VKRZV�WKH�PHDVXUHPHQW�model of each variable used in this study.

Figure 2. Full model path diagram

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First-Order Analysis Validity Test Result

Based on the results of data processing XVLQJ�6PDUW�3/6��VRIWZDUH��WKH�UHVXOWV�RI�WHVWLQJ� HDFK� YDULDEOH� XVLQJ� WKH� ¿UVW�RUGHU�

FRQ¿UPDWRU\�IDFWRU�DQDO\VLV� LV�SUHVHQWHG� LQ�WKH�IROORZLQJ�WDEOH�

Table 1Summary of First-Order Validity Test

Indicators

Factor Weight-ed val-ues

t CR AVE

Islamic Organizational Culture Variables

5HDOO\�FDUU\�RXW�WKH�ZRUN�DVVLJQHG��QRW�DEVHQW�IURP�WKH�obligations imposed

��

'RLQJ�WKH�MRE�ULJKW��QR�PLVWDNHV��JHWWLQJ�WKH�MRE�GRQH�RQ�time

��

5HSRUW�WKH�ZRUN�UHVXOWV��GR�QRW�KLGH�WKH�DFWXDO�UHVXOWV�RU�change them

��

,QQRYDWH��KDYH�LGHDV��LQFUHDVH�WKH�NQRZOHGJH ��

Internal Control Effectiveness Variables

Organizational control ��

Control of assets and equipment ��

Documentation control

Data security control

Input control �� 4,372 ��

Process control ��

Output control

Business Strategy Variable Measurement Model

Companies use resources as needed ��

The company does not add services as the current devel�opment

��

The price offered is cheaper than competitors ��

7KH�FRPSDQ\�PDNHV�SURGXFW�LQQRYDWLRQV�LQ�OLQH�ZLWK�FRQ�sumer needs

��

6HW�D�WDUJHW�HDFK�PRQWK�LQ�RUGHU�WR�JHW�VLJQL¿FDQW�VDOHV

results

0.730 ��

$�ZLGHVSUHDG�PDUNHW�VHJPHQW �� 34,117 ��

0DNLQJ�LQQRYDWLRQ�LQ�DQ�HUD�RI�FKDQJH�EXW�DOZD\V�HI¿FLHQW�and stable

��

Strategy implementation is not consistent according to plan ��

Quality Variable Management Accounting Information Systems

,QWHJUDWLRQ�EHWZHHQ�V\VWHP�FRPSRQHQWV ��

,QWHJUDWLRQ�EHWZHHQ�V\VWHP�VXEFRPSRQHQWV ��

$EOH�WR�DGMXVW�XVHU�QHHGV ��

Able to adapt to changing conditions ��

The information system used is easy to use �� 0.723

(DV\�WR�DFFHVV�DSSOLFDWLRQ�VRIWZDUH�DV�QHHGHG ��

Every activity has formal rules 1.00 � � �

The information system used has various alternative media to simplify and speed up communication

1.00 � � �



Indicators

Factor Weight-ed val-ues

t CR AVE

Good Corporate Governance Implementation

Disclose information in a timely manner ��

Disclose information clearly ��

Internal supervision and control system ��

Compliance status, system, and implementation of GCG ��

7KH�SULQFLSOH�RI� W UDQVSDUHQF\�ZKLFK�GRHV�QRW�UHGXFH�WKH�SUR�visions on bank secrecy

�� 22,123

2UJDQL]DWLRQDO�UHVSRQVLELOLWLHV�DUH�LQ�OLQH�ZLWK�WKH�EDQN¶V

vision and mission

��

2UJDQL]DWLRQDO�UHVSRQVLELOLWLHV�DUH�DOLJQHG�ZLWK�EDQN�JRDOV�and strategies

��

Understanding of the role of GCG implementation ��

7KH�SUHFDXWLRQDU\�SULQFLSOH�LV�LQ�DFFRUGDQFH�ZLWK�WKH�DSSOL�cable regulations

�� 0.717 ��

Care for the environment and social responsibility ��

Avoiding unnatural domination by stakeholders �� 0.723

'RHV�QRW�DIIHFW�XQLODWHUDO�LQWHUHVWV�DQG�LV�IUHH�IURP�FRQÀLFWV�of interest

��

2EMHFWLYH�GHFLVLRQV�DQG�IUHH�IURP�SUHVVXUH�IURP�DQ\�SDUW\ �� 13,721

Pay attention to the interest of all stakeholders �� 0.702

Provide opportunities to stakeholders ��

6WDNHKROGHU�KDV�DFFHVV�WR�LQIRUPDWLRQ�LQ�DFFRUGDQFH�ZLWK�the principle of openness.

��

source: data processed, 2021

%DVHG� RQ� WKH� UHVXOWV� RI� WKH� ¿UVW�RUGHU�FRQ¿UPDWRU\�IDFWRU�DQDO\VLV��LW�FDQ�EH�VHHQ� WKDW� WKH� IDFWRU� ZHLJKW� YDOXH� RI� HDFK�LQGLFDWRU� LV� JUHDWHU� WKDQ� �� 7KLV�PHDQV�that all indicators are valid as a measuring tool for their respective dimensions. Then WKH�FRPSRVLWH�UHOLDELOLW\��&5��YDOXH�RI�HDFK�GLPHQVLRQ� LV� JUHDWHU� WKDQ� �� ZKLFK�indicates that the indicators have consistency in measuring their respective dimensions. )XUWKHUPRUH��WKH�DYHUDJH�YDOXH�RI�H[WUDFWHG�YDULDQFH��$9(��IRU�HDFK�GLPHQVLRQ�LV�JUHDWHU�WKDQ��ZKLFK�PHDQV�WKHUH�LV�QR�FRQYHUJHQW�validity problem in the model being tested.

Second-Order Analysis Validity Test Results and Discussions

Based on the results of data processing XVLQJ�6PDUW�3/6��VRIWZDUH��WKH�UHVXOWV�RI�WHVWLQJ�HDFK�YDULDEOH�XVLQJ�WKH�VHFRQG�RUGHU�DQDO\VLV�LV�SUHVHQWHG�LQ�WKH�IROORZLQJ�WDEOH�%DVHG� RQ� WKH� UHVXOWV� RI� WKH� VHFRQG�RUGHU�analysis, it can be seen that the regression FRHI¿FLHQW� YDOXHV� RI� DOO� GLPHQVLRQV� DUH�

VLJQL¿FDQW�� 7KLV� PHDQV� WKDW� DOO� WKHVH�dimensions are dimensions that make up the latent variables of each variable.

Structural Model

The structural model in this study LQYROYHV� WKUHH� H[RJHQRXV� ODWHQW� YDULDEOHV�ZKLFK�DUH�,VODPLF�RUJDQL]DWLRQDO�FXOWXUH��WKH�effectiveness of internal control, and business VWUDWHJ\�� DQG� DOVR� WZR� HQGRJHQRXV� ODWHQW�YDULDEOHV� ZKLFK� DUH� TXDOLW\� PDQDJHPHQW�accounting information systems and *RRG� &RUSRUDWH� *RYHUQDQFH� �*&*��implementation. The results of calculating VWDQGDUGL]HG� SDWK� FRHI¿FLHQWV� IRU� WKH�VWUXFWXUDO�PRGHO�RI� WKH� LQÀXHQFH�RI� ,VODPLF�organizational culture, the effectiveness of internal control, and business strategy on the quality of management accounting information systems and their implications for the implementation of Good Corporate *RYHUQDQFH��*&*��DUH�VKRZQ�LQ�WKH�IROORZLQJ�¿JXUH��

214 ISSN 0215-8175 | EISSN 2303-2499


Table 2Summary of Second-Order Validity Test Results

DimensionRegression Co-HI¿FLHQW

T R2

Islamic Organizational Culture

$PDQDK��KRQHVW�RU�WUXVWZRUWK\� ��

6KLGGLT��WUXH� ��

7DEOLJK��FRQYH\� ��

)DWKRQDK��LQWHOOLJHQW� ��

Effectiveness of Internal Control

General control �� 4,073��

Application control ��

Business Strategy

Defender ��

��Prospector 0.341 ��

Analyzer ��

Reactor ��

Accounting Information Systems Quality Measurement

Integration ��

��

)OH[LELOLW\ ��

Accessibility ��

Formalization ��

Media Richness ��

Good Corporate Governance Implementation

Transparency �� 33,004

��Accountability ��

Responsibility ��

Independency �� 37,274

Fairness ��

source: data processed, 2021

)LJXUH��&RHI¿FLHQWV�RI�6WDQGDUGL]HG�6WUXFWXUDO�0RGHO

7KH�,QÀXHQFH�RI�,VODPLF�2UJDQL]DWLRQDO�Culture on the Quality of Management Accounting Information Systems

Islamic organizational culture is hypothesized to affect the quality of

management accounting information V\VWHPV��7KH�IROORZLQJ�VKRZV�WKH�UHVXOWV�RI�WKH�VLJQL¿FDQFH�WHVW�RI�WKLV�K\SRWKHVLV��WDEOH��

Based on the table above, it can be



VHHQ� WKDW� WKH� W�FRXQW� YDOXH� RI� WKH� ,VODPLF�RUJDQL]DWLRQDO� FXOWXUH� YDULDEOH� LV� ��ZKLFK� LV� VPDOOHU� WKDQ� WKH� W�FULWLFDO� YDOXH�� %HFDXVH� WKH� YDOXH� RIW�FRXQW� LV�VPDOOHU� WKDQ� WKH� W�FULWLFDO� YDOXH�� ZLWK� DQ�HUURU�OHYHO�DFFHSWDQFH�IRU��LW�ZDV�GHFLGHG�to accept H0. Thus, based on the test, it can be concluded that Islamic organizational FXOWXUH�KDV�QR�VLJQL¿FDQW�HIIHFW�RQ�WKH�TXDOLW\�of management accounting information systems in Sharia banks. The results of this study provide empirical evidence that Islamic organizational culture has not been able to improve the quality of management accounting information systems, even

Table 3Testing Results of the Effect of Islamic Organizational Culture on KSIAM

3DWK�&RHI¿FLHQW t-count t-critical Ho

0.131 �� Receivedsource: data processed, 2021

WKRXJK� WKH�GLUHFWLRQ�RI� WKH�SDWK�FRHI¿FLHQW�is positive.

The Effect of Internal Control Effectiveness on Quality of Management Accounting Information Systems

The effectiveness of internal control is hypothesized to affect the quality of management accounting information V\VWHPV�� 7KH� IROORZLQJ� WDEOH� VKRZV� WKH�UHVXOWV� RI� WKH� VLJQL¿FDQFH� WHVW� RI� WKLV�hypothesis:

Table 4Results of Testing the Effect of Internal Control Effectiveness on the KSIAM


0.033 �� Receivedsource: data processed, 2021

Based on the table above, it can be VHHQ� WKDW� WKH� W�FRXQW� YDOXH� RI� WKH� LQWHUQDO�FRQWURO� HIIHFWLYHQHVV� YDULDEOH� LV� ��ZKLFK� LV� VPDOOHU� WKDQ� WKH� W�FULWLFDO� ��%HFDXVH�WKH�YDOXH�RI�W�FRXQW�LV�VPDOOHU�WKDQ�WKH� W�FULWLFDO� YDOXH�� WKHQ� DW� DQ� HUURU� OHYHO�RI� �� LW� ZDV� GHFLGHG� WR� DFFHSW� +0. Thus, based on the test, it can be concluded that the effectiveness of internal control KDV� QR� VLJQL¿FDQW� HIIHFW� RQ� WKH� TXDOLW\�of management accounting information systems in Sharia banks. The results of this study provide empirical evidence that the effectiveness of internal control has not been

able to improve the quality of management accounting information systems, although WKLV�LV�EDVHG�RQ�D�SRVLWLYH�SDWK�FRHI¿FLHQW�

The Effect of Business Strategy on the Quality of Management Accounting Information Systems

Business strategy is hypothesized to affect the quality of management accounting LQIRUPDWLRQ� V\VWHPV�� 7KH� IROORZLQJ� VKRZV�WKH� UHVXOWV� RI� WKH� VLJQL¿FDQFH� WHVW� RI� WKLV�hypothesis:

Table 5The Results of Testing the Effect of Business Strategy on the KSIAM


�� 5HMHFWHGsource: data processed, 2021

Based on the table above, it can be VHHQ�WKDW�WKH�W�FRXQW�YDOXH�RI�WKH�EXVLQHVV�VWUDWHJ\�YDULDEOH� LV��ZKLFK� LV�JUHDWHU�WKDQ�WKH�W�FULWLFDO�YDOXH��%HFDXVH�WKH�YDOXH�RI�W�FRXQW�LV�JUHDWHU�WKDQ�WKH�W�FULWLFDO�

YDOXH��DW�DQ�HUURU�OHYHO�RI��LW�ZDV�GHFLGHG�WR� UHMHFW� +0. Thus, based on the test, it can be concluded that business strategy KDV� D� VLJQL¿FDQW� HIIHFW� RQ� WKH� TXDOLW\�of management accounting information

�� ISSN 0215-8175 | EISSN 2303-2499


systems in Sharia banks. The results of this study provided empirical evidence that business strategy can improve the quality of management accounting information V\VWHPV�ZLWK�D�SRVLWLYH�GLUHFWLRQ�

The Effect of the Quality of Management Accounting Information Systems on

the Implementation of Good Corporate Governance

The quality of Management Accounting Information Systems is hypothesized to affect the implementation of good corporate JRYHUQDQFH��7KH�IROORZLQJ�VKRZV�WKH�UHVXOWV�RI�WKH�VLJQL¿FDQFH�WHVW�RI�WKLV�K\SRWKHVLV�

Table 6The Results of Testing the Effect of the KSIAM on the Implementation of GCG


�� 5HMHFWHGsource: data processed, 2021

Based on the test results, it can be VHHQ� WKDW� WKH� W�FRXQW� YDOXH� RI� WKH� .6,$0�on the implementation of good corporate JRYHUQDQFH� LV��ZKLFK� LV�JUHDWHU� WKDQ�WKH�W�FULWLFDO�YDOXH��%HFDXVH�WKH�YDOXH�RI�W�LV�JUHDWHU�WKDQ�WKH�W�FULWLFDO�OHYHO��DW�DQ�HUURU�OHYHO�RI��LW�ZDV�GHFLGHG�WR�UHMHFW�+R��Based on the test results, it can be concluded that the quality of management accounting information systems has an effect on the implementation of GCG. The SIAM has an HIIHFW� RI� �� RQ� WKH� LPSOHPHQWDWLRQ�RI� *&*�� ZKLOH� WKH� UHPDLQLQJ� �� LV�LQÀXHQFHG�E\�RWKHU�IDFWRUV�QRW�H[DPLQHG�LQ�this study.

Discussion

In the previous section, the results RI� K\SRWKHVLV� WHVWLQJ�KDYH�EHHQ� H[SODLQHG��0HDQZKLOH�� LQ� WKLV� VHFWLRQ��D�GLVFXVVLRQ� IRU�IXUWKHU�LPSOLFDWLRQV�ZLOO�EH�FDUULHG�RXW�EDVHG�on the results of hypothesis testing to provide D� PRUH� FRPSUHKHQVLYH� H[SODQDWLRQ� RI� WKH�research problem. Based on the results of WKH�VWUXFWXUDO�PRGHO�WHVW��LW�FDQ�EH�H[SODLQHG�that the factors or the variables that could develop the construction of the SIAM quality model are Islamic organizational culture, organizational effectiveness, and business strategy. Further from this research, it is NQRZQ�WKDW�,VODPLF�RUJDQL]DWLRQDO�FXOWXUH�KDV�QR�VLJQL¿FDQW�HIIHFW�RQ�WKH�TXDOLW\�RI�6,$0��The results of hypothesis testing provide HPSLULFDO�HYLGHQFH�ZKLFK�VKRZV�WKDW�,VODPLF�organizational culture has not been able to improve the quality of SIAM. This means that Islamic organizational culture has not been able to develop the construction of the SIAM quality model. The results of this

study contradict the research conducted by 6DWULD�DQG�<XOLDQVDK��6DWULD�DQG�<XOLDQV\DK��ZKLFK�VKRZHG�WKDW�WKH�DSSOLFDWLRQ�RI�,VODPLF� RUJDQL]DWLRQDO� FXOWXUH� ZDV� DEOH� WR�improve company performance moderated by management accounting information systems.

Research by Satria and Yuliansah VKRZHG�WKDW�WKH�,VODPLF�RUJDQL]DWLRQDO�FXOWXUH�has a positive correlation to the management accounting information system. The research ZDV�FRQGXFWHG�DW�6KDULD�EDQNLQJ�LQVWLWXWLRQV�LQ�,QGRQHVLD�ZLWKLQ�D�FHUWDLQ�SHULRG�ZLWK�WKH�QXPEHU� RI� UHVSRQGHQWV� ZKR� ¿OOHG� RXW� WKH�TXHVWLRQQDLUH�DV�PDQ\�DV�� UHVSRQGHQWV�RXW�RI�� WDUJHWHG� UHVSRQGHQWV�� /LNHZLVH��WKH�UHVXOWV�RI�UHVHDUFK�FRQGXFWHG�E\�(NDZDWL�et al �� VKRZHG� WKDW� WKH� DSSOLFDWLRQ�of organizational culture from an Islamic perspective and management accounting information systems has a positive effect on the performance of Sharia banking in Indonesia. Subsequent research, namely research conducted by Egdair and Abdelsalam �� VKRZV� KRZ� WKH� LPSOHPHQWDWLRQ� RI�organizational culture in Sharia banking institutions in Libya.

The results of these studies indicate the importance of implementing organizational culture in improving the quality of Sharia EDQNLQJ�VHUYLFHV��+RZHYHU��GLIIHUHQW�UHVXOWV�have been generated from this study that the Islamic organizational culture has no VLJQL¿FDQW� HIIHFW� RQ� WKH� TXDOLW\� RI� 6,$0� LQ�Sharia banking institutions in the city of Bandung. These possibilities occurred due to WKH�PLQRU�VL]H�RI�WKH�VDPSOH��DV�WKHUH�ZHUH�RQO\� �� 6KDULD� EDQNLQJ� LQVWLWXWLRQV� ZLWK� D�WRWDO� RI� �� UHVSRQGHQWV� ZKR� DUH� ZLOOLQJ� WR�¿OO� RXW� WKH� TXHVWLRQQDLUH�� )XUWKHUPRUH�� LW�



FDQ� EH� H[SODLQHG� WKDW� WKH� OLPLWDWLRQ� LQ� WKH�results of this study is based on the results of UHVSRQGHQW¶V�UHVSRQVHV�DQG�GHSWK�LQWHUYLHZV�ZLWK� VHYHUDO� 6KDULD� EDQNLQJ� PDQDJHUV� LQ�%DQGXQJ�� ZKHUHDV� WKH�PDQDJHUV� KDYH� QRW�been able to be fully innovative by creating LGHDV�DQG� LQFUHDVH�NQRZOHGJH� LQ� LPSURYLQJ�WKH�TXDOLW\�RI�6,$0��,Q�RWKHU�ZRUGV��LQGLYLGXDO�managers do not try their best to get used to SURGXFLQJ�QHZ�WHFKQLTXHV�RU�ZD\V�ZLWK�QHZ�LGHDV�DQG�QHZ�NQRZOHGJH�WR�FRPSOHWH�WKHLU�ZRUN�SURSHUO\��DV�WKLV�FDVH�FRXOG�OHDG�WR�WKH�ZHDN�DSSOLFDWLRQ�RI�RUJDQL]DWLRQDO�FXOWXUH�LQ�improving the quality of SIAM. The results of this study support the results of previous UHVHDUFK� LQ� �� E\� /HVWDUL�� 6R¿DQW\��DQG� .XQWRULQL� �� ZKLFK� VWDWH� WKDW� WKH�application of organizational culture does not affect the quality of management accounting information systems improvements. Furthermore, overall, the results of this study are limited only to Sharia banking institutions in Bandung, so that further UHVHDUFK�LV�QHHGHG�ZLWK�D�ODUJHU�QXPEHU�RI�samples so that the results of the research FDQ� EH� JHQHUDOL]HG� ZLGHO\�� 0RUHRYHU�� IURP�WKH� VWUXFWXUDO�PRGHO� WHVWLQJ�� LW�ZDV�SURYHQ�WKDW�WKH�HIIHFWLYHQHVV�RI�LQWHUQDO�FRQWURO�ZDV�QRW�DEOH�WR�VLJQL¿FDQWO\�LPSURYH�WKH�TXDOLW\�of SIAM in Sharia banking institutions in Bandung. This means that the effectiveness of internal control has not been able to develop the construction of the SIAM quality model.

In addition to the number of samples that are still at the minimum size, the effectiveness of internal control in Sharia banking institutions in Bandung also had PDQ\�ZHDNQHVVHV�� HVSHFLDOO\� LQ� WKH� DVSHFW�of general control related to organizational control activities, assets and equipment, documentation, and data security, therefore it is unable to improve the SIAM quality. SIAM quality enhancement does require the effectiveness of internal control as said by /DP� �� %DQJVD� �� 1DSLWXSXOX�� LQ� RUGHU� WR� DFKLHYH� WKH� FRPSDQ\�goals.

Thus, the results of this study are not LQ�OLQH�ZLWK�DOO�WKH�UHVHDUFK�UHVXOWV�SUHYLRXVO\�mentioned. In this case, the result of this UHVHDUFK� FRXOG� SURYLGH� ZLGHU� IDFWRUV� DQG�opportunities for other researchers to carry RXW� PRUH� LQ�GHSWK� LQYHVWLJDWLRQV� RI� WKH�effectiveness of internal control variables in improving the quality of SIAM. Furthermore, the results of model testing provide empirical HYLGHQFH� ZKHUH� WKH� EXVLQHVV� VWUDWHJ\� KDV�

D� VLJQL¿FDQW� HIIHFW� RQ� WKH� TXDOLW\� RI� 6,$0��This implied that business strategy can improve the quality of SIAM. Hence, this means that business strategy has been able to develop the construction of the SIAM quality model. The results of this study are LQ�OLQH�ZLWK�WKH�UHVHDUFK�FRQGXFWHG�E\�$ODPUL�� DQG� 3DVFK� �� ZKLFK� VKRZV�that the application of business strategy is very important to improve management accounting system practices so that companies can achieve their competitive advantage.

Eventually, the results of the structural model test indeed prove that the quality of SIAM can improve the implementation of GCG in Sharia banking institutions in Bandung. It can be stated that the quality of SIAM has an important role in improving the implementation of GCG in Sharia banking institutions in the city of Bandung. The implementation of GCG is formed through the principles of GCG, namely transparency, accountability, responsibility, independence, DQG� IDLUQHVV� ZKLFK� KDYH� EHHQ� FDUULHG�RXW� YHU\� ZHOO�� VR� WKDW� WKH� PDQDJHUV� DV�representatives of the company can control company activities, especially in increasing LQWHJUDWLRQ�� ÀH[LELOLW\�� DFFHVVLELOLW\��formalization and high ability in using media so that they could actualize the quality of SIAM.

7KH� LPSOHPHQWDWLRQ� RI� *&*� ZKLFK� LV�able to improve the quality of SIAM can make Sharia banking institutions become healthy, VWURQJ�� DQG� WUXVWZRUWK\� LQVWLWXWLRQV�� 7KLV�¿QGLQJ�LV�LQ�OLQH�ZLWK�WKH�UHVXOWV�RI�UHVHDUFK�FRQGXFWHG� E\� .DVDVEHK� �� DQG� 8\DU��*XQJRUPXV� DQG� .X]H\� �� DV� ZHOO� DV��0XVDK� DQG� $GXWZXPZDD�� ¿QGLQJV��+RZHYHU�� WKH� UHVHDUFK� UHVXOWV� FDQQRW� EH�broadly generalized into the general area as the result is only applicable to Sharia banking institutions in Bandung.

7KHUHIRUH�� IXUWKHU� UHVHDUFK� ZLWK� D�EURDGHU� DQG� ZLGHU� JHQHUDOL]DWLRQ� DUHD� LV�required so it could strengthen the theories regarding SIAM quality as a development of science in the future. Based on the discussion WKDW�ZH�KDYH�FRQGXFWHG�DV�D�UHVHDUFK�WHDP��it can be proven empirically that the variables of Islamic organizational culture and the effectiveness of internal control have not been able to form a quality model for SIAM to improve the implementation of GCG in Sharia banking institutions in Bandung. The PRGHO�FRQVWUXFWLRQ�WKDW�ZH�KDYH�GRQH�VKRXOG�EH� UH�H[DPLQHG� ZLWK� GHHSHU� LQYHVWLJDWLRQ�

�� ISSN 0215-8175 | EISSN 2303-2499


through broadening the generalization area E\� H[SDQGLQJ� WKH� WDUJHW� SRSXODWLRQ� DQG�using different research methods, such as qualitative method or a combination of quantitative and qualitative.

Conclusion

The construction of the KSIAM model LV� VHHQ� IURP� WKH� IDFWRUV� WKDW� LQÀXHQFH� LW��namely the culture of Islamic organizations, the effectiveness of internal control, and business strategy. Further, this research VKRZV�WKDW�WKH�,VODPLF�RUJDQL]DWLRQDO�FXOWXUH�and the effectiveness of internal control have not been able to build a KSIAM model, ZKLOH� LQ� RWKHU� DUHDV�� WKH�EXVLQHVV� VWUDWHJ\�can build a KSIAM model in Sharia banking institutions in Bandung. The capability of business strategy to build KSIAM could be proven by empirical evidence that the LPSOHPHQWDWLRQ�RI�D�ZHOO�GHYHORSHG�EXVLQHVV�strategy could improve the quality of SIAM in Sharia banking institutions in Bandung.

This research also concludes that .6,$0� KDV� D� VLJQL¿FDQW� HIIHFW� RQ� WKH�implementation of GCG. This case is UHÀHFWHG� IURP� WKH� .6,$0� PRGHO� ZKLFK� LV�able to improve the implementation of GCG in Sharia banking institutions in Bandung.

Acknowledgment

This research cannot be carried out optimally if it is not fully supported by funding from the Institution of Research and Community Services at Bandung Islamic University. Our team is very grateful to the Chairman of the Institution of Research and Community Services at the Islamic University RI�%DQGXQJ��:H�DOVR�GR�QRW�IRUJHW�WR�H[SUHVV�our deepest gratitude to the Dean of the Faculty of Economics and Business and the Chairman of the Accounting Study Program at the Islamic University of Bandung for giving strong motivation and fully supporting the implementation of this research. +RSHIXOO\��WKLV�UHVHDUFK�ZLOO�FRQWLQXH�VR�WKDW�it can advance Bandung Islamic University by increasing research dharma.

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$OGHJLV��$��0��µ,PSDFW�RI�$FFRXQWLQJ�Information Systems’ Quality on the 5HODWLRQVKLS� EHWZHHQ� 2UJDQL]DWLRQDO�Culture and Accounting Information in Jordanian Industrial Public Shareholding Companies’, ,QWHUQDWLRQDO� -RXUQDO� RI�$FDGHPLF� 5HVHDUFK� LQ� $FFRXQWLQJ��)LQDQFH�DQG�0DQDJHPHQW�6FLHQFHV��SS��±��

%DQJVD�� ,�� 1�� µ7KH� (IIHFW� RI�Internal Control Systems, Accounting Systems on the Quality of Financial Statements Moderated by Organizational Commitments’, $FFRXQWLQJ� $QDO\VLV�-RXUQDO��SS��±��

%XVFR�� &�� DQG� 6FDSHQV�� 5�� :�� µ0DQDJHPHQW� DFFRXQWLQJ� V\VWHPV� DQG�organizational culture’, Qualitative 5HVHDUFK� LQ�$FFRXQWLQJ��0DQDJHPHQW, ��SS��±��

&UHVZHOO�� -�� :�� DQG� &UHVZHOO�� -�� '�� 5HVHDUFK� GHVLJQ�� 4XDOLWDWLYH��TXDQWLWDWLYH�� DQG� PL[HG� PHWKRGV�approaches, 6DJH�SXEOLFDWLRQV. USA.

'MDURW�� 6�� 2-.� LV� PRQLWRULQJ� WKH�3DQLQ� 'XEDL� 6\DULDK� ¿FWLWLRXV� FUHGLW�case. Available at: http://kontan.co.id �$FFHVVHG��1RYHPEHU��

(JGDLU��,��0��0��DQG�$EGHOVDODP��0��.��µ7KH� ,PSDFW� RI� &RUSRUDWH� &XOWXUH� RQ�Service Quality of Islamic Banks in Libya: The Mediating Role of Work Engagement’, Hamdard Islamicus��SS��±��

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