THE EFFECTS OF COMPETITIVE INTENSITY AND TECHNOLOGY MANAGEMENT ON THE RELATIONSHIP OF ACCOUNTING INFORMATION SYSTEM AND FIRM PERFORMANCE

In today's conditions, where the intensity of the competition is high, the achievement of the desired performance outputs of the companies is closely related to the better understanding of the performance leaders. The aim of this study is to examine the effect of competitive intensity and technology management on firm performance through the accounting information system. The study covers data obtained from 256 SME managers in the West Marmara region. The data obtained were analyzed with the help of exploratory factor and multiple regression analysis. According to the exploratory factor analysis results, the variables were divided into sub-factors and the regression analysis was performed between the sub-components. As a result, the tendency of companies to preventive technology management and the increase in the use of internal and external accounting information systems increase the financial performance of companies in a meaningful and positive way. On the other hand, the increase in the intensity of competition, the use of company protective technology management and internal accounting information systems increases the market performance of the company in a meaningful and positive way. Again, the intensity of competition and the increase in collaborative technology management increase the use of external accounting information systems. Collaborative technology management increases the use of internal accounting information system. Finally, increased competition intensity increases collaborative technology management.

Theoretical aspects of controlling system in trade organizations

The paper considers the high unpredictability of the Russian economy and the variability of its environment, which adversely affect functioning of retail chains and force managers to look for new management methods based on systemic and integrated approaches. It is known that the effectiveness of managing the financial and economic activities of an organization directly depends on the availability of sufficient, reliable and properly structured accounting and analytical information, the systematization of which occurs through the controlling system and its tools. It should be noted that the theoretical and practical aspects of controlling in the Russian business are at the stage of formation, and foreign experience is often copied. In the trade industry, controlling with budgeting elements is practically not used and remains insufficiently developed in the methodological and methodological terms in the field of scientific and applied economics. The lack of research of controlling and its tools and, first of all, in relation to the key aspects of their implementation in the field of Russian retail trade, in particular in retail chains, is becoming more and more noticeable nowadays. There have been determined the theoretical provisions of controlling, has been clarified the interpretation of the concept of controlling in a trade organization and proposed a model of controlling in trade. The controlling model includes a system of internal accounting and reporting; it focuses on the result of the execution of information support tasks, drawing up and controlling plans. It has been inferred that the control system of a trade organization is heterogeneous and depends on the specific features of the trade industry and the enterprise as a whole, it must meet the goals, tasks and needs of the trade organization.

E. Analisis Kualitas Sumber Daya ManusiaTerhadap Ketepatan Waktu Laporan SPJ Pengeluaran (Studi Kasus pada Dinas Lingkungan Hidup Provinsi Jawa Timur)

Abstrak Belanja Satuan Kerja Perangkat Daerah (SKPD) tentunya sangat berkaitan dengan setiap lembaga pemerintah. Belanja SKPD merupakan pengeluaran dana yang digunakan untuk membiayai kegiatan operasional kantor, dimana setiap pengeluaran atau belanja harus dilengkapi bukti yang lengkap dan sah yang akan digunakan untuk proses penyusunan SPJ Pengeluaran. Oleh karena itu, peneliti tertarik melakukan penelitian yang bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi, dan pengendalian akuntansi internal terhadap ketepatan waktu pelaporan SPJ Pengeluaran di Dinas Lingkungan Hidup Provinsi Jawa Timur. Penelitian ini menggunakan metode analisis kualitatif dan kuantitatif. Sumber data yang digunakan adalah data primer yang diperoleh langsung dari Dinas Lingkungan Hidup Provinsi Jawa Timur. Hasil penelitian menunjukkan bahwa Dinas Lingkungan Hidup Provinsi Jawa Timur menunjukkan bahwa kualitas sumber daya manusia, memberikan pengaruh yang positif dan signifikan terhadap ketepatan waktu laporan SPJ Pengeluaran Dinas Kata Kunci : kualitas sumber daya manusia, ketepatan waktu, laporan pertanggungjawaban Abstract Expenditures for regional work units (SKPD) are of course closely related to every government agency. SKPD expenditure is an expenditure of funds used to finance office operational activities, where each expenditure or expenditure must be accompanied by complete and valid evidence that will be used for the process of preparing the SPJ for Expenditure. Therefore, researchers are interested in conducting research that aims to analyze the influence of the quality of human resources, the use of information technology, and internal accounting controls on the timeliness of reporting SPJ Expenditures at the Environmental Office of East Java Province. This research uses qualitative and quantitative analysis methods. The data source used is primary data obtained directly from the Environmental Office of East Java Province. The results showed that the Department of Environment of the Province of East Java showed that the quality of human resources had a positive and significant effect on the timeliness of the SPJ report on official expenditures. Keyword : the quality of human resources,timeliness, accountability

System technologies for the formation of a data control contour for the personal account of an applicant based on the 1C:Enterprise 8.3 platform

The article considers the actual information technologies of the organization of a component distributed system for the distance enrollment of applicants within the framework of the 1C:Enterprise 8.3 platform. The concept of a modified component architecture of interaction with a web contour is proposed, which implementing the module of dynamic designing of web contour interface, as well as the automated functionality of data management directly on the standard 1C software products. The system principles for the organization of the contour of the website “Personal account of an applicant” have been formulated, they allow to integrate the management of the web contour into the circulation software solutions both for higher education (1C:University PROF) and for secondary vocational education (1C:College PROF) in terms of mechanisms for the dynamic designing of interfaces and the contour of data processing of site users. The implemented contour of designing site interfaces allows you to dynamically change the components of the site’s web forms, as well as to define the details displayed in the web user interface. A description of the mechanisms of dynamic interaction of the interfaces of the “Personal account of an applicant” site with the dynamic data management contour within the framework of the 1C:Enterprise 8.3 platform is given. The information components of the interaction contour of the site interfaces have been determined. The elements of the site control contour and their purpose have been specified. A conceptual universal scheme for the development of a web based data moderating contour has been formulated, and technologies for interaction with an internal accounting system for automating an admission campaign have been determined.