Rationalization of gathering information about passenger traffic on routes

MATEC Web of Conferences ◽

10.1051/matecconf/202133401003 ◽

2021 ◽

Vol 334 ◽

pp. 01003

Author(s):

Iosif Spirin ◽

Vladimir Sarbaev ◽

Vitaliy Bugrimov

Keyword(s):

Information Technology ◽

Accounting System ◽

Sustainable Transport ◽

Transport Planning ◽

Passenger Traffic ◽

Technological Organization ◽

Monitoring Information

Meeting the challenges of implementing sustainable transport planning and technological organization of transportations requires knowledge of information about the demand for travel. This information is not collected to current statistical accounting system. This article examines matters relating to the application of information technology to obtain the inter–district transport correspondences and data about the needs of passengers to travel on existing routes. The article provides an analysis of the methods of reducing the volume of correspondences of transport surveys on the routes. Purpose of the article - Using these methods allows you to reduce the costs of monitoring information about passenger traffic.

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Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v15i1.940 ◽

2020 ◽

Vol 15 (1) ◽

Author(s):

Teguh Erawati

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resource ◽

Financial Accounting ◽

System Capacity ◽

Accounting System ◽

Financial Report ◽

Purposive Sampling ◽

Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

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ANALISIS DAMPAK ELECTRONIC DATA PROCESSING DALAM PROSES AUDIT INTERNAL BAGI AUDITOR INTERNAL PT BANK SULUTGO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.20944.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Reynaldi R. Mandagi ◽

Sifrid S. Pangemanan ◽

Heince R. N. Wokas

Keyword(s):

Information Technology ◽

Data Processing ◽

Internal Audit ◽

Electronic Data Processing ◽

Computer Assisted ◽

Accounting System ◽

Similar Data ◽

Audit Process ◽

Electronic Data ◽

And Control

Electronic Data Processing (EDP) is the use of automated methods for commercial data processing. As part of information technology, EDP performs repeated data processing of similar data with relatively simple forms of processing. Standar Profesional Akuntan Publik (SPAP) also emphasizes the need for auditor's understanding in examining a computer-based accounting system. This technique in Indonesian is known as Teknik Audit Berbantuan Komputer (TABK) or Computer Assisted Audit Techniques (CAATs) set forth in PSA No. 59 on Computer Assisted Auditing Techniques (SA Section 327). The method used in this study is a qualitative descriptive method by collecting and analyzing data and then drawing conclusions. The results obtained show that young auditors are more adaptable to the development of information technology, especially in conducting computerized internal audit and control. Impacts given in the audit process include increasing independence for internal auditors, providing accuracy and speed in managing data, and producing output from more accurate audit data processing. Impact on internal controls is to make the auditor perform internal control procedures after applying the EDP in the audit process to minimize the possibility of process errors, secure the program and data, and control the audit process to ensure that the audit has been properly implemented. The audit process using EDP is faced with several risks such as errors in data processing caused by human error, data loss caused by computer problems, and the computer used is exposed to the virus.Keywords : Analysis, Electronic Data Processing, Internal Audit

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Monitoring, Information Technology and the Labor Share

SSRN Electronic Journal ◽

10.2139/ssrn.1950982 ◽

2011 ◽

Author(s):

Dorothee Schneider

Keyword(s):

Information Technology ◽

Labor Share ◽

Monitoring Information

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Accounting for non-current assets in budgetary institutions: problems and solutions

Ekonomika APK ◽

10.32317/2221-1055.202012022 ◽

2020 ◽

Vol 314 (12) ◽

pp. 22-28

Author(s):

Mykhailo Prodanchuk ◽

Yuliia Bezdushna

Keyword(s):

Information Technology ◽

Internal Control ◽

International Standards ◽

Practical Significance ◽

Accounting System ◽

Basic Principles ◽

Scientific Methods ◽

Budgetary Institutions ◽

Problems And Solutions ◽

General Scientific

The purpose of the article is to identify problematic aspects of accounting for non-current assets and to suggest their solutions using information technology and documentation. Research methods. The methodological basis of the study is a systematic approach to the study of the processes of reflection of non-current assets in the accounting of budgetary institutions. The epistemological method is used to clarify and deepen the meaning of the concept of "non-current assets". Analysis, synthesis, induction, deduction, abstraction, idealization and generalization, as general scientific methods of cognition, are used to develop the basic principles of the theory, methodology and organization of accounting for non-current assets. Bibliographic and bibliometric types of analysis provided identification of trends in the theory and methodology of accounting, as well as problematic aspects of non-current assets. The method of formalization made it possible to make suggestions on how to solve the problematic aspects of accounting for non-current assets. Research results. Identifying of problematic aspects in the accounting for non-current assets of budgetary institutions allowed to offer options for their solution, which will deepen the informativeness of accounting and reporting data and ensure their accuracy, reliability and comparability. Improving the accounting aspects of the reflection of non-current assets will also help increase the effectiveness of internal control (including inventory), and thus their management in budgetary institutions. Scientific novelty. Theoretical and practical provisions for accounting for non-current assets of budgetary institutions are improved. Ways to improve the accounting and internal control of non-current assets for the needs of management in budgetary institutions are proposed. Practical significance. In order to bring the national accounting system in line with international standards and in accordance with the needs of management, it is proposed to improve the reflection in the accounting of non-current assets of budgetary institutions through the use of information technology and documentation. Refs.: 11.

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Sustainable Transport System

Advances in Civil and Industrial Engineering - Using Decision Support Systems for Transportation Planning Efficiency ◽

10.4018/978-1-4666-8648-9.ch010 ◽

2016 ◽

pp. 259-287 ◽

Cited By ~ 1

Author(s):

Maria Spichkova ◽

Margaret Hamilton

Keyword(s):

Greenhouse Gases ◽

Transport System ◽

Public Transport ◽

Environmental Sustainability ◽

Spatial Planning ◽

Environmental Issues ◽

Transport Systems ◽

Sustainable Transport ◽

Transport Planning ◽

On Demand

Transport systems are major emitters of greenhouse gases, which makes environmental sustainability of any transport a crucial issue. Another issue is the lack of a systematic approach to the modeling and implementation of public transport systems. Finally, there are problems with the human interfaces to public transport systems, which do not encourage, and many do not allow, comfortable and simple interaction with the system. In this chapter, the authors discuss their solutions for these problems, explaining how to cover the existing gaps in a methodological and systematic way. The main contribution of this chapter is a model of an on-demand transport system that covers all the points mentioned above and focuses on spatial planning and optimizations including environmental issues in transport planning.

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