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Zaenal Arifin, Agus, Arif Hartadi, M. Aziz, Slamet Riyadi, Maria Yovita R Pandin (2024) The

Influence of Accounting and Promotion Information Systems on Sales Volume with Product Quality

as an Intervening Variable at PT. Brother Karya, (06) 07.

E-ISSN:

2684-883X

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Ridwan Institute

THE INFLUENCE OF ACCOUNTING AND PROMOTION INFORMATION

SYSTEMS ON SALES VOLUME WITH PRODUCT QUALITY AS AN

INTERVENING VARIABLE AT PT. BROTHER KARYA

Zaenal Arifin, Agus, Arif Hartadi, M. Aziz, Slamet Riyadi, Maria Yovita R Pandin

Universitas 17 Agustus 1945 Surabaya, Indonesia

Email: [email protected], [email protected],

[email protected], [email protected],

[email protected], [email protected]

Abstract

Accounting information systems can aid businesses in enhancing sales volume and

profitability, notwithstanding the challenge of increasing sales. This research investigates how

promotions and management accounting information systems influence product quality, and

explores whether product quality serves as a significant mediator. A survey was conducted

among customers of PT. Saudara Karya Surabaya, involving 102 respondents selected

through purposive sampling of customers who had completed at least one transaction.

Structural equation modelling was employed to analyze the collected data. The findings

indicate that both management accounting information systems and promotional strategies

positively impact product quality. Furthermore, the study reveals that the relationship between

promotions, management accounting information systems, and sales volume is mediated by

product quality. This study contributes to the theoretical framework of marketing strategy by

integrating concepts of product.

Keywords: Management accounting information system; Product quality; Promotion; Sales

volume.

INTRODUCTION

In today's era of globalization, competition in the business world is getting tougher, and

only companies with superior performance will be able to survive. Along with the rapid

advancement of information technology, companies need to address every problem that can

hinder their business development. The success of a business is largely determined by the

extent to which management pays attention to the needs and desires of consumers who are the

company's target market (Gea, 2022). By meeting the needs of consumers, their decision to

buy the company's products will increase. As a result, the company will achieve higher sales

volumes and large profits.

Increasing sales volume is a challenging task for companies. Often, these efforts are

hindered by competition between companies offering similar products. Therefore, companies

need to implement management accounting strategies to increase sales. One of the strategies

that can be used is the management accounting information system (Maharani, Pratiwi, &

Pravasanti, 2022).

JOURNAL SYNTAX IDEA

p–ISSN: 2723-4339 e-ISSN: 2548-1398

Vol. 6, No. 07, Juli 2024

Zaenal Arifin, Agus, Arif Hartadi, M. Aziz, Slamet Riyadi, Maria Yovita R Pandin

3146 Syntax Idea, Vol. 6, No. 07, Juli 2024

Management accounting information systems assist managers in planning, directing

operations, and solving problems faced by organizations (Garaika & Feriyana, 2021). The

implementation of this system must be accompanied by a marketing strategy that includes

promotion and improvement of product quality, so that sales volume can increase (Maharani

et al., 2022). (Azizah, Gunawan, & Sinansari, 2021) explained that promotion includes

various activities carried out by companies to communicate and introduce products to the

target market. Promotions are persuasive and aim to attract buyers. Effective promotion can

attract many consumers and increase sales volume.

In the very fierce competition between companies, it is important for companies to

expand product marketing by utilizing various promotional media. Companies that have

similar products will try to attract as many consumers as possible to achieve high profits. For

long-term business sustainability, companies must maintain and improve the quality of

products that consumers are interested in.

Product quality is one of the important factors that affect customers' decisions in buying

a product (Jainuddin & Ernawati, 2020; Romney & Steinbart, 2016). Good product quality

will attract consumer interest, so that it can increase sales volume. If the promotion and

product quality are already going well, consumer loyalty in buying products will be formed

continuously, which in turn will significantly increase sales volume. Many companies have

implemented management accounting strategies, including PT. Brother Karya.

PT. Saudara Karya Surabaya is one of the carpentry businesses that produces various

kinds of door and window frames/frames with wooden beams, with various types of wood.

The desire of the community to own and build a house, can make the production of wood

blocks more developed. Most of the timber blocks produced are obtained from the island of

Kalimantan. The application of a good management accounting strategy can make the

survival of a company good as well (Nurwanty, Juhari, & Deseria, 2020).

The implementation of management accounting strategies is an important

recommendation to encourage the business development of PT. Saudara Karya Surabaya. The

researcher assumes that management accounting strategies can increase sales volume and

profit through the implementation of management accounting information systems and

promotion strategies. This strategy aims to make the company known by the public as a

reliable company with a fast and precise process. This research was conducted to fill the gap

and develop a model with product quality as an intervening variable.

RESEARCH METHOD

This research was carried out in Bombana Regency, especially at the Bombana Regency

Inspectorate with the object of research on the influence of work commitment and work

discipline on employee job satisfaction and employee performance (Rukajat, 2018). The

population in this study is all employees of the Bombana Regency Inspectorate totaling 49

with ASN status and at the same time are used as respondents in this study using census

techniques. The data collection techniques used in this study are documentation and

questionnaires.

RESULTS AND DISCUSSION

The description of the respondents including gender, age, education level, and marital

status is shown in Table 1 as follows.

The Influence of Accounting and Promotion Information Systems on Sales Volume with Product

Quality as an Intervening Variable at PT. Brother Karya

Syntax Idea, Vol. 6, No. 07, Juli 2024 3147

Table 1. Respondent characteristics (N = 102)

Characteristic

Frequency

Percentase (%)

Gender

Boy

Girl

91.2

08.8

Age

< 30 years

31-40 years

> 40 years

05,0

65,6

29,4

Education level

High school level

College level

40,2

59,8

Status

Family

Not yet married

89.2

10,8

Sumber: Olahan peneliti (2024)

The analysis of descriptive data on 102 respondents showed that: the gender of the

respondents was dominated by men (91.2%). Respondents' characteristics based on age were

dominated by the age range of 31-40 years, which was 65.6%, at the age of >40 years, as

much as 29.4%, and at the age of <30 years, as many as 5.0% of respondents. The education

level of the majority of respondents is at the level of higher education which reaches 59.8%,

while the rest are educated at the high school level of 40.2%. The status of respondents with

families is 89.2%, and the rest are not married.

The goodness of fit model is analyzed from the values of Average Path Coefficient

(APC), Average R Squared (ARS), Average adjusted R-squared (AARS) and Average

Variance Inflation Factor (AVIF) values. Table 2 shows the results of the analysis. Where

AVIF and APC show the multicollinearity of independent variables and their relationships.

The data from this evaluation informs that the model is acceptable.

Research Variable Validity Test

Based on Table 3, the loading factor value of each indicator is greater than 0.5, and the

value of AVE (average variances extracted) is greater than 0.5. Thus, all indicators and

measures of convergent validity variables of the study meet the requirements

Tabel 2. Goodness of fit model

Result

P-Value

Kriteria

Information

Average path coefficient

0.242

> 0,001

Supported

Average R-squared

0.148

> 0,001

Supported

Average adjusted R-squared

0.140

> 0,001

Supported

Average block VIF

1.436

< 5.000

Supported

Table 3. Loading Factor Value, and AVE

Variabel Penelitian

Indikator

Nilai Loading

Factor

AVE

Management accounting information

system

SIAM -X.1

SIAM -X.2

0.850

0.905

0.624

Zaenal Arifin, Agus, Arif Hartadi, M. Aziz, Slamet Riyadi, Maria Yovita R Pandin

3148 Syntax Idea, Vol. 6, No. 07, Juli 2024

(SIAM-X1)

SIAM -X.3

SIAM -X.4

0.967

0.858

Promotion

(Promotion -X2)

Promosi -

X2.1

Promosi -

X2.2

Promosi -

X2.3

0.874

0.877

0.887

0. 754

Quality Product

(Produk -Z)

Produk -Z.1

Produk -Z.2

Produk -Z.3

Produk -Z.4

Produk -Z.5

0.944

0.870

0.895

0.810

0.828

0.713

Sales volume

(Volume-Y)

Volume -Y.1

Volume -Y.2

Volume -Y.3

Volume -Y.4

Volume -Y.5

0.871

0.815

0.854

0.755

0.853

0.630

Source: WarpPLS Output processed

The validity of the discrimination is indicated by the value of AVE,s (square roots of

average variance extracted), where the value of AVE,s is in a diagonal position in the

correlation between latent variables output of WarpPLS, and the expected value is greater

than the correlation value in the same block. Based on Table 4, the value on the diagonal

block is greater than the value on the same block. Thus, all variables meet the criteria for the

validity of discrimination.

Uji Reliabilitas Variable Penelitian

Uji reliabilitas variable penelitian diukur dengan dua kriteria yaitu Composite reliability

dan Cronbach’s alpha

Table 4. Correlation between latent variables

Variabel

Produk -X1

Promosi -X2

SIAM-Z

Volume-Y

Product -X1

0.724

0.507

0.402

0.397

Promotion -X2

0.507

0.744

0.489

0.071

SIAM-Z

0.402

0.489

0.643

0.113

Volume-Y

0.397

0.071

0.113

0.775

Source: WarpPLS Output processed

Table 5. Reliability Test Results

Cut Off Value

Produk -

Promosi -

SIAM-

Volume-

Notes

Cronbach’s

Alpha

0.6

0.604

0.792

0.710

0.689

Semua item

memenuhi

persyaratan

Composite

0.775

0.787

0.790

0.833

The Influence of Accounting and Promotion Information Systems on Sales Volume with Product

Quality as an Intervening Variable at PT. Brother Karya

Syntax Idea, Vol. 6, No. 07, Juli 2024 3149

Reliability

0.7

Source: WarpPLS Output processed

Gambar 1. Koefisien jalur model penelitian (B= coefficient; p=probability;

R2=determination)

Table 6. Hypothesis test results

Pengaruh antar variabel

Koefisien Standar

Keputusan

SIAM-X1 → Produk-Z

0.216

0.003

diterima

Promosi-X2 → Produk -Z

0.376

0.000

diterima

SIAM-Z → Volume-Y

0.134

0.007

diterima

H3a

SIAM-X1 → Produk-Z → Volume-Y

0.029

0.047

diterima

H3b

Promosi-X2→ Produk-Z → Volume-Y

0.050

0.044

diterima

Source: WarpPLS Output processed

Table 5 shows that the cronbach alpha value of each variable is greater than 0.6. Also,

the composite reliability value is greater than 0.7. Therefore, all constructs have met the

requirements.

Hypothesis testing

Hypothesis testing was carried out based on the estimated significance value of the

research model parameters seen in Table 6.

There is an influence of management accounting information system on product quality

of 0.216, with a value of p= 0.002. This indicates that H1 is accepted. There is an influence of

Promotion on product quality of 0.376, with a value of p= 0.000. This indicates that H2 is

accepted. There is an effect of product quality on sales volume of 0.134, with a value of p=

0.007. This indicates that H3 is accepted.

There is an influence of the management accounting information system on sales

volume, through product quality of 0.029. This indicates that H3a is accepted. There is an

influence of Promotion on sales volume, through product quality of 0.050. This indicates that

H3b is accepted.

This study found that the company's sales volume in PT. Saudara Karya Surabaya can

be explained significantly by the variables of management accounting information system,

promotion and product quality (Tjiptono, 2015). This study also proves that product quality is

a positive intervening variable on the relationship between management accounting

information systems, promotions and sales volume. For clarity, the discussion and discussion

of the research results were carried out one by one as follows:

Zaenal Arifin, Agus, Arif Hartadi, M. Aziz, Slamet Riyadi, Maria Yovita R Pandin

3150 Syntax Idea, Vol. 6, No. 07, Juli 2024

The influence of management accounting information systems on product quality and

on sales volume through product quality.

The findings of this study inform that management accounting information systems

have a significant effect on product quality. Thus, the management accounting information

system strengthens product quality.

This evidence shows that the management accounting information system used by PT.

Saudara Karya Surabaya, according to the respondents, is good. This is reflected in the

respondent's answer that the management accounting information system in the company is

very helpful because the respondent gets very clear information through this information

system. Likewise, the amount of funds that must be paid by consumers is seen in detail in the

company's computer system. The results of this study are in line with the findings of

(Kontesa, Wong, Brahmana, & Contesa, 2022; Setyawan, Nainggolan, & Budiarto, 2015)

which proves that management accounting information systems have an effect on managerial

performance, and organizational performance. The aggregation indicator contributes

dominantly to the formation of the management accounting information system, while the

timeliness indicator contributes the least to the formation of the variables of the management

accounting information system. Therefore, it is necessary to pay attention to timeliness so that

the transparency and quality of the information reported are good.

In this study, it was also found that there was an indirect influence between the

management accounting information system on sales volume through product quality (Poluan,

Mandey, & Ogi, 2019). This informs that product quality is a good intervening variable, in the

relationship between the management accounting information system and sales volume. Thus,

to increase the value of the company's sales volume can also be done through optimizing the

use of management accounting information systems and improving product quality.

The Influence of Promotion on Product Quality and on Sales Volume through Product

Quality

The findings of this study inform that promotion has a significant effect on product

quality. Thus, promotion strengthens product quality. This evidence shows that the promotion

that has been carried out by the company PT. Saudara Karya Surabaya has been running well.

This is reflected in the respondent's answer which stated that the respondent knew that the

company PT. Saudara Karya Surabaya because it is in an advertisement, and also gets

information from friends and family. Companies also often provide discounts on their next

purchases. This study, in accordance with the findings of (Nurwanty et al., 2020) which

proves that promotion has an effect on increasing sales. (Ginanjar & Syamsul, 2020) shows

that promotion costs affect net profit. Public relations indicators contribute dominantly to

shaping promotions, while sales promotion indicators contribute the least to shaping

promotional variables. Therefore, sales promotions still need to be evaluated, and increased in

frequency, so that sales promotions can increase sales.

The Influence of Accounting and Promotion Information Systems on Sales Volume with Product

Quality as an Intervening Variable at PT. Brother Karya

Syntax Idea, Vol. 6, No. 07, Juli 2024 3151

In this study, it was also found that there was an indirect influence between promotion

and sales volume through product quality. This informs that product quality is a good

intervening variable, in the relationship between promotion and sales volume.

The Effect of Product Quality on Sales Volume

The findings of this study inform that product quality affects the company's sales

volume. Thus, it can be interpreted that product quality strengthens the company's sales

volume. This evidence shows that the quality of the products produced by the company PT.

Saudara Karya Surabaya is good, and has an impact on the company's sales volume and

profit. This is reflected in the respondent's answer that the quality of the company's

production is strong, resistant to mold and has a long lifespan. It can also be produced

according to the wishes and orders of consumers. This study, in accordance with the findings

of (Edison, Anwar, & Komariyah, 2017; Mokalu & Tumbel, 2015) which shows that product

quality affects the increase in sales and sales volume. Feature indicators contribute

dominantly to shaping job satisfaction, while performance contributes the least to shaping

product quality variables. Therefore the problem of performance still needs to be evaluated,

because one of the main components of product quality is durability, this can be done with the

use of better raw materials, so that the product can be used for a long time. The results of this

study show that product quality has a positive relationship with the company's sales volume.

This informs that by improving the quality of production products, it will encourage an

increase in the value of sales volume and company profits.

CONCLUSSION

The findings of this study show that management and promotion accounting

information systems have a significant effect on product quality. Product quality is a good

intervening variable in connecting the variables of the management and promotion accounting

information system with sales volume. This emphasizes that to increase sales volume can be

done by trying to increase the value of promotion and optimizing the management accounting

information system. Of the two hypothesized variables, the dominant promotion variable has

an effect on product quality. This informs that the management at PT. Saudara Karya

Surabaya supports the promotion that is carried out continuously, and the transparency and

speed of transactions through the use of management accounting information systems. It also

increases sales volume by optimizing the production process and reducing operational costs

with strategies to improve the quality of products produced.

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(2024)

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