LEADERSHIP
The concept of leadership according to Daft (2000:256) is an ability to influence the organization members’ attitude needed for strategic application. Leadership includes persuading, motivating, change to improve a company’s value and culture. Schermerhorn (2011:453) stated that leadership is a special case about interpersonal influence to push other people or other groups to do what the leader or manager wanted. Furthermore, a view on leadership is also told by Greenberg (2011:477), namely a process in which a person influence others in his group to reach the group’s or the company’s objectives. This research use leadership dimensions and indicators as follows:
1. Motivation, a person should have a desire to be …show more content…
Organization chart mostly illustrated by an organizational draft. Daft (2000:307) stated that organization chart is a framework in which an organization defines how tasks are divided; resources are used and inter-department coordination. Organization draft is a visual representative of the organization chart. Furthermore opinions about organization chart is also told by Jones (2007:1), namely in accordance with tasks allocation and responsibility established competency between organization members. Therefore a conclusion can be drawn on the organization chart concept, it is a process which clearly visualizes the separation of each task and how activities and function relations are limited. A good organization chart must explain a clear statement of whom reporting to who, so there is a sense of responsibility on what will be done. This research use organization chart dimensions and indicators as …show more content…
Same thing also mentioned by Romney and Steinbart(2006:6) that accounting information system is a system which gathers, records and process data to generate information for decision making. A company’s information system is a system which identifies records, summarizes and communicates various companies’ transactions. Accounting information system varies from manual, pencil and paper system in some organization to a complex electronic system in other organizations. These accounting information systems have different styles, even though they are built to capture and report the effects of a company’s accounting journal (Godwin and Alderman, 2010:54). Dimensions and indicators of accounting information system which will be used in this research are:
1. Hardware (Turban et al, 2003:16; O’Brien, 2004:35-36), with hardware indicators as follow:
- Input department (Turban et al, 2003:16)
- Main processing and memory department (Turban et al, 2003:16)
- Output department (Turban et al, 2003:16)
2. Software (Turban et al, 2003:16; O’Brien, 2004:35-36; Romney and Steinbart, 2012:30) with software indicators as follows:
- Operating system (O’Brien, 2004:35-36)
- Programs to run the application (Turban et al, 2003:16)
3. Brainware (Turban et al, 2003:16; O’Brien, 2004:35-36) with brainware indicators