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Model Perencanaan Sistem Informasi: Suatu Perspektif Teori Agensi

Author

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  • Puput Tri Komalasari

    (Mahasiswa Program Pascasarjana, Universitas Gadjah Mada, Yogyakarta, Indonesia)

Abstract

Perencanaan sistem informasi (SI) tetap menjadi perhatian utama di berbagai organisasi mengingat fungsinya yang turut menentukan keberhasilan bisnis. Terlebih lagi di masa globalisasi yang mendorong perkembangan yang cepat baik di bidang teknologi maupun ilmu pengetahuan. Berbagai peelitia empiris dan tinjauan teoritis telah menemukan dan membahas adanya praktik-praktik perencanaan SI. yang sangat bervariasi. Artikel ini mengetengahkan suatu model positif mengenai perencanaan SI. Model perencanaan SI ini didasarkan pada teori agensi. Inti dari model ini adalah memandang bahwa perencanaan SI merupakan kontrak antara principal (manajer senior) dan agen (manajer SI). Lebih lanjut artikel ini juga menjelaskan mengapa perbedaan praktik perencanaan SI itu terjadi.

Suggested Citation

  • Puput Tri Komalasari, 1999. "Model Perencanaan Sistem Informasi: Suatu Perspektif Teori Agensi," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 3(2), pages 161-175, Desember.
    • Handle: RePEc:uii:jaaife:v:3:y:1999:i:2:p:161-175
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