Abstract
The finance department in Higher Education becomes the main source of financial information in Higher Education. Users of accounting information systems in the central Higher Education, one of which is the Finance section. This Finance Section becomes a revenue-earning part and a source of fees expenditures incurred in all departments and faculties in Higher Education. Innovation for problem solving on the quality of accounting information systems in higher education by looking at the financial point of view can anticipate the uncertain external environment factors that affect the quality of accounting information systems in higher education. Environmental uncertainty influence to the quality of the accounting information system of 56.4%. Environmental uncertainty Factors are most noted by respondents with Higher Education financial section is in terms of the effect of environmental uncertainty. Accounting information systems quality Factor is most noted by respondents with Higher Education financial section is in terms of the integration of accounting information systems. Influence of dimensions of environmental uncertainty against the dimensions of the quality of accounting information systems, large influence shown by the highest value highest contingency coefficient of 0.865 i.e. influence state environmental uncertainty flexibility towards accounting information system quality. And the smallest influence shown by the effect the environmental uncertainty towards accessibility accounting information system quality of 0.613.
INTRODUCTION
The phenomenon as an individual perspective on the environmental uncertainty that affects the implementation of the system becomes inflexible proposed Minister of Research and Technology M.Nasir (2015)[1] which states that the financial system in PTN-BH constraint is less flexible, such as difficulties in managing the budget given Kemendikbud, so that the absorption of the budget to be low and the financial reporting system applied by the Ministry of Finance (MoF) is quite complicated and not in accordance with dynamic academic activities, meaning that factors that have not been able to anticipate this dynamic academic activity cause the financial system in PTN-BH less flexible.
Conclusion
So from the above discussion and analysis results can be concluded that:
1. Environmental uncertainty influence to the quality of the accounting information system of 56.4%.
2. Environmental uncertainty Factors are most noted by respondents with Higher Education financial section is in terms of the effect of environmental uncertainty.
3. Accounting information systems quality Factor is most noted by respondents with Higher Education financial section is in terms of the integration of accounting information systems.
