87
DAFTAR PUSTAKA
Ahmad, M. A., & Al-Shbiel, S. O. (2019). The Effect of Accounting Information System on Organizational Performance in Jordanian Industrial SMEs: The Mediating Role of Knowledge Management. International Journal of Business and Social Science, 10(3), 99–104.
https://doi.org/10.30845/ijbss.v10n3p9
Al-Sarayrah Safa et al. (2016). The Effect of Culture on Strategic Human Resource Management Practices : A Theoretical Perspective. International Journal of Business Management and Economic Research(IJBMER), 7(4), 704–716.
Anastasia, M., & Ardeansyah, N. D. A. N. D. (2020). ANALISIS KINERJA LAPORAN KEUANGAN PADA KOPERASI TANI CATUR KARYA DESA SARI MULYA KECAMATAN SUNGAI LOBAN KABUPATEN TANAH BUMBU PERIODE 2012-2017. Jurnal Ilmiah Ekonomi Bisnis, 6(1), 54–59.
Anthony, R. N., & Govindarajan, V. (2011). Sistem Pengendalian Manajemen Edisi 12, Jilid Dua (Y. Prihantini (ed.); 12th ed.). KARISMA Publishing Group.
Arikunto, S. (2013). Prosedur penelitian suatu pendekatan praktik.
Astuty, W. (2015). Pengaruh Pengetahuan Manajer Tentang Sistem Informasi Akuntansi Manajemen Terhadap Gaya Pengendalian Manajemen. c.
B Romney, M., & Steinbart, P. J. (2018). Accounting information systems.
Pearson Education Limited.
Baramuli, F., & Pangemanan, S. S. (2015). Analisis Sistem Informasi Akuntansi Persediaan Pada Yamaha Bima Motor Toli-Toli. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(3), 52–62.
Bodnar, G. H., & Hopwood, W. S. (1977). Accounting information systems.
Brown, N., & Deegan, C. (1998). The public disclosure of environmental performance information - A dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research, 29(1), 21–41.
https://doi.org/10.1080/00014788.1998.9729564
Chariri, A., & Ghozali, I. (2007). Teori akuntansi. In Semarang: Badan Penerbit Universitas Diponegoro.
Choe, J.-M. (1996). The relationships among performance of accounting information systems, influence factors, and evolution level of information systems. Journal of Management Information Systems, 12(4), 215–239.
Cohen, A. (1993). Organizational Commitment and Turnover: A Met A-Analysis.
Academy of Management Journal.
Davenport, T. H., & Prusak, L. (1998). Working knowledge: How organizations manage what they know. Harvard Business Press.
Deegan, C. (2002). Introduction: The legitimising effect of social and
environmental disclosures – a theoretical foundation. Accounting, Auditing &
Accountability Journal, 15(3), 282–311.
https://doi.org/10.1108/09513570210435852
Deegan, C., Rankin, M., & Tobin, J. (2002). An examination of the corporate social and environmental disclosures of BHP from 1983-1997: A test of legitimacy theory. In Accounting, Auditing & Accountability Journal (Vol.
15, Issue 3, pp. 312–343). https://doi.org/10.1108/09513570210435861 DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest
for the dependent variable. Information Systems Research, 3(1), 60–95.
Diana, A., & Setiawati, L. (2011). Sistem informasi akuntansi. Yogyakarta [ID]:
Andi.
El-masri, M., Orozco, J., & Tarhini, A. (2015). The Impact of IS-Business Alignment Practices on Organizational Choice of IS-Business Alignment
Strategies.
Esmeray, A. (2016). The Impact of Accounting Information Systems on Firm Performance : Empirical Evidence in Turkish Small and Medium Sized Enterprises. 6(2), 233–236.
Febrianka, V. W. (2016). Kinerja Koperasi Studi Tentang Faktor-Faktor Penyebab Tidak Aktifnya Koperasi Gotong Royong Kota Blitar. Kebijakan Dan
Manajemen Publik, 4(3), 1–11.
Gay, L. R., Mills, G. E., & Airasian, P. W. (2011). Educational research:
Competencies for analysis and applications. Pearson Higher Ed.
Ghozali, I. (2018). Aplikasi analisis multivariete dengan program IBM SPSS 23.
Gray, R., Owen, D., & Adams, C. (1996). Accounting & accountability: changes and challenges in corporate social and environmental reporting. Prentice Hall.
Gujarati, D. (2003). Basic Econometrics. McGraw-Hill.
Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting.
Journal of Intellectual Capital.
Hadi, N. (2011). Corporate Social Responsibility (Edisi Pert). Graha Ilmu.
Hall, J. (2012). Accounting information systems. Nelson Education.
Helfert, E. A. (1996). Teknik analisis keuangan: petunjuk praktis untuk mengelola dan mengukur kinerja perusahaan. Jakarta: Erlangga.
I M Alnajjar, M. (2017). Impact of Accounting Information System on
Organizational Performance: A Study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20–38.
https://doi.org/10.21102/graf.2017.09.82.02
Ikhsan, A. E. (2013). ANALISIS KINERJA KOPERASI Adhisyahfitri Evalina
Ikhsan Fakultas Ekonomi Universitas Syiah Kuala. Pekbis Jurnal, 5(1), 42–
50.
Indriantoro, N., & Supomo, B. (1999). Metodologi penelitian bisnis untuk akuntansi dan manajemen. Bpfe.
Ismail, N. A. (2009). Accounting information system: education and research agenda. Malaysian Accounting Review, 8(1), 63–80.
Ismail, N. A., & King, M. (2005). Firm performance and AIS alignment in Malaysian SMEs. International Journal of Accounting Information Systems, 6(4), 241–259. https://doi.org/10.1016/j.accinf.2005.09.001
Istianingsih, & Utami. (2009). Pengaruh Kualitas Sistem Informasi terhadap Kinerja Manajemen VOL SNA XII. Simponisium Nasional Akuntansi.
Palembang.
Ivancevich, J. M., Gibson, J. L., & Donnelly, J. H. (2005). Organizations:
behavior, structure, processes. McGraw-Hill/Irwin.
Jati, A. T. (2017). Determinan Pengungkapan Sistem Pengendalian Internal dan Dampaknya Terhadap Nilai Perusahaan.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Ko, D. G., & Kirsch, L. J. (2017). The hybrid IT project manager: One foot each in the IT and business domains. International Journal of Project
Management, 35(3), 307–319.
https://doi.org/10.1016/j.ijproman.2017.01.013
Komala, A. R. (2012). The influence of the accounting managers’ knowledge and the top managements’ support on the accounting information system and its impact on the quality of accounting information: A case of Zakat Institutions in Bandung. Journal of Global Management, 4(1), 53–73.
Lakshman, C. (2007). Organizational knowledge leadership: A grounded theory approach. Leadership and Organization Development Journal, 28(1), 51–75.
https://doi.org/10.1108/01437730710718245
Mahadeen, B., Al-Dmour, R. H., Obeidat, B. Y., & Tarhini, A. (2016). Examining the Effect of the Organization’s Internal Control System on Organizational Effectiveness: A Jordanian Empirical Study. International Journal of Business Administration, 7(6). https://doi.org/10.5430/ijba.v7n6p22
Moeheriono, E. S. D. M. (2012). Pengukuran Kinerja Berbasis Kompetensi.
Jakarta: Raja Grafindo Persada.
Moeller, R. R. (2015). Brink’s modern internal auditing. Wiley Online Library.
Moerdiyanto. (2011). Pengaruh Tingkat Pendidikan Manajer Terhadap Kinerja Perusahaan Go-Public. Jurnal Cakrawala Pendidikan, 1(1), 2–3.
https://doi.org/10.21831/cp.v1i1.4195
Munawaroh. (2011). Peranan Pengendalian Internal dalam Menunjang Efektivitas Sistem Pemberian Kredit Usaha Kecil dan Menengah (Studi kasus di Koperasi Pegawai BRI Cabang Kediri) (Vol. 13, Issue 1). Jurnal Manajemen dan Kewirausahaan.
Murni, S., Latifah, Endah, F., Dede, A., & Raja, S. (2019). Pemanfaatan Sstem Informasi Akuntansi Dalam Perhitungan Pendapatan Atas Hutang Anggota Koperasi. Journal of Chemical Information and Modeling, 53(9), 1689–
1699.
Notoatmodjo, S. (2003). Pendidikan dan perilaku kesehatan. Jakarta: Rineka Cipta, 16, 15–49.
Nugraha, P. C. (2018). ( Studi pada Perusahaan Advertising dan Periklanan Malang yang Terdaftar pada Asosiasi Advertising dan Periklanan Malang ).
57(2).
Nunnaly, J. (1967). Psychometric Methods. McGraw-Hill.
Oktaviani, L., & Nuswantara, D. A. (2020). Keterterapan Prinsip-Prinsip Pengendalian Internal dalam Tata Kelola Badan Usaha Milik Desa (BUM Desa) di Kabupaten Sidoarjo. Matra Pembaruan, 4(2), 83–92.
https://doi.org/10.21787/mp.4.2.2020.83-92
Prasisca, J., Kharlina, R., & Yunita, C. (2015). Pengaruh Penerapan Sistem Informasi Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan Pada Koperasi Lister PT.PLN (Persero) Kota Palembang. Skripsi Akuntansi, x, 1–
10.
Purwanto, A. (2011). Pengaruh Tipe Industri, Ukuran Perusahaan, Profitabilitas, Terhadap Corporate Social Responsiblity. Universitas Diponegoro, 8(1), 12–
29.
Putri, P. A. Y., & Endiana, I. D. M. (2020). Pengendalian Internal Terhadap Kinerja Perusahaan. Jurnal KRISNA: Kumpulan Riset Akuntansi, 11(2), 179–
189.
Rahardjo, S. S. (2018). Etika dalam Bisnis Profesi Akuntan dan Tata Kelola Perusahaan (E. S. Suharsi (ed.)). Salemba Empat.
Rahayu, S. K., & Suhayati, E. (2010). Auditing konsep dasar dan pedoman pemeriksaan akuntan publik. Yogyakarta: Graha Ilmu.
Ratnaningsih, K., & Suaryana, I. (2014). Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Dan Pengetahuan Manajer Akuntansi Pada Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akuntansi, 6(1), 1–
16. https://ocs.unud.ac.id/index.php/Akuntansi/article/view/7775
Rosyadi, U. K. I. K. (2011). EVALUASI KEUANGAN UNTUK MENGUKUR KINERJA KOPERASI BERDASARKAN KRITERIA DEPARTEMEN KOPERASI (Studi Kasus KPRI Wana Bakti Solo). Universitas Muhammadiyah Surakarta.
Salehi, M., Rostami, V., & Mogadam, A. (2010). Usefulness of Accounting Information System in Emerging Economy : Empirical Evidence of Iran.
1992, 186–195.
Santoso, D. A. (2015). Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Pengendalian Internal Berbasis COSO dan Dampaknya pada Pencegahan Kecurangan (Studi pada PT. Kereta Api Indonesia (Persero) Bandung).
Fakultas Ekonomi Unpas.
Sapti, M. (2019). Kemampuan Koneksi Matematis (Tinjauan Terhadap Pendekatan Pembelajaran Savi). 53(9), 1689–1699.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.
Siregar, A. P. (2020). Kinerja Koperasi Di Indonesia. Vigor: Jurnal Ilmu Pertanian Tropika Dan Subtropika, 5(1), 31–38.
https://doi.org/10.31002/vigor.v5i1.2416
Siregar, S. (2013). Parametric Statistics for Quantitative Research (Statistik Parametrik Untuk Penelitian Kuantitatif). Jakarta: Bumi Aksara, 102.
Soudani, S. N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136–145. https://doi.org/10.5539/ijef.v4n5p136
Suchman, M. C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20(3), 571–610.
https://doi.org/10.5465/amr.1995.9508080331
Sugiarti, W. (2020). Analisis Penyajian Laporan Keuangan Zakat dan
Pengungkapan Zakat pada Organisasi Pengelola Zakat di Indonesia. Seminar Nasional UNIBA Surakarta 2020, 5(1), 978–979.
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (19th ed.).
Penerbit Alfabeta.
Sundari, S., Syahrir, & Suarniati, N. M. (2012). Pengaruh Implementasi
Corporate Governance Terhadap Pengungkapan Informasi dengan Ukuran
Perusahaan dan Leverage Sebagai Variabel Moderating.
Suswardji, E., Hasbullah, R., Albatross, E., & Pendahuluan, A. (2012). Hubungan kompetensi dan disiplin kerja terhadap kinerja tenaga kependidikan
universitas singaperbangsa karawang. Jurnal Manajemen, 10(1), 955–979.
Sutabri, T. (2012). Konsep sistem informasi. Penerbit Andi.
Sutarsyah, S., Subagyo, H., Widuri, N. R., & Indrawati, A. (2019).
Transformation Of Librarian As Knowledge Manager In Big Data Era.
International Conference on Information Technology and Business (ICITB), 194–205.
Tambunan, T. (2008). Pergerakan Kegiatan Dan Pengawasan Dalam Koperasi.
Bahan Pelatihan Dalam Rangka PKM, FE-USAKTI, 31.
Tangkilisan, H. N. S. (2005). Manajemen publik. Grasindo.
Tolong, A., As, H., & Rahayu, S. (2020). Analisis Kinerja Keuangan Koperasi Simpan Pinjam Pada Koperasi Suka Damai. Jambura Economic Education Journal, 2(1), 25–33.
Urquía, E., & Complutense, G. (2011). The impact of Accounting Information Systems ( AIS ) on performance measures : empirical evidence in Spanish SMEs 1. 11(February), 25–43. https://doi.org/10.4192/1577-8517-v11
Wiig, K. M. (1997). Knowledge Management: An Introduction and Perspective.
Journal of Knowledge Management, 1(1), 6–14.
https://doi.org/10.1108/13673279710800682
