Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness

This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.

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Adapting to Crisis: Accounting Information Systems during the Weimar Hyperinflation

The Business History Review ◽

10.1017/s0007680520000550 ◽

2020 ◽

Vol 94 (3) ◽

pp. 593-625

Author(s):

Sebastian Hoffmann ◽

Stephen P. Walker

Keyword(s):

Twentieth Century ◽

Information Systems ◽

Human Resources ◽

Financial Reporting ◽

Accounting Information ◽

Accounting Systems ◽

Accounting Information Systems ◽

The Face ◽

Managerial Reporting

German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

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Using Student-Generated Videos to Learn Internal Control in Accounting Information Systems Courses

SSRN Electronic Journal ◽

10.2139/ssrn.2914739 ◽

2016 ◽

Author(s):

Poh-Sun Seow ◽

Gary Pan

Keyword(s):

Information Systems ◽

Internal Control ◽

Accounting Information ◽

Accounting Information Systems

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The Role of Accounting Information System Afflication In Reliability Financial Reporting

Ilomata International Journal of Tax and Accounting ◽

10.52728/ijtc.v2i1.208 ◽

2021 ◽

Vol 2 (1) ◽

pp. 97-112

Author(s):

Lesi Hertati ◽

Otniel Safkaur ◽

Dwi Yanti ◽

Irlan Fery ◽

Peny Cahaya Azwardi

Keyword(s):

Information System ◽

Information Systems ◽

Financial Reporting ◽

Central Government ◽

Accounting Information ◽

Sampling Technique ◽

City Governments ◽

Accounting Information System ◽

Accounting Information Systems ◽

Verification Methods

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

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PENGARUH PENGAWASAN INTERNAL, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada kantor Kementerian Agama Kab/Kota di Propinsi Banten)

Jurnal Riset Akuntansi Tirtayasa ◽

10.48181/jratirtayasa.v5i1.8341 ◽

2020 ◽

Vol 5 (1) ◽

pp. 57-72

Author(s):

Enah Unayah

Keyword(s):

Information Systems ◽

Internal Control ◽

Accounting Information ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Significant Positive Effect ◽

Accounting Information Systems ◽

Positive Effect ◽

And Training

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. Data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.

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Relationship between accounting information systems implementation and corporate governance of rural banks in Indonesia

Diponegoro International Journal of Business ◽

10.14710/dijb.2.1.2019.10-17 ◽

2019 ◽

Vol 2 (1) ◽

pp. 10

Author(s):

Rima Rachmawati

Keyword(s):

Corporate Governance ◽

Information Systems ◽

Data Analysis ◽

Financial Reporting ◽

Accounting Information ◽

Accounting Information Systems ◽

Central Java ◽

Systems Implementation ◽

Good Corporate Governance ◽

Information Systems Implementation

The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial reporting, budgeting systems, and IFRS for SMEs implementation on good corporate governance of rural banks. PLS-SEM wasemployed for data analysis to 145 rural banks registered in Regional Owned Bank Association of Central Java Indonesia. The results of data analysis found that bookkeeping systems, financial reporting and budgeting systems implemetation positively affectgood corporate governance of rural banks, while IFRS for SMEs implementation was not significantly affectgood corporate governance of rural banks.

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An Examination of Topical Coverage for the First Accounting Information Systems Course

Journal of Information Systems ◽

10.2308/jis.2002.16.2.143 ◽

2002 ◽

Vol 16 (2) ◽

pp. 143-164 ◽

Cited By ~ 31

Author(s):

Craig E. Bain ◽

Alan I. Blankley ◽

L. Murphy Smith

Keyword(s):

Information Systems ◽

Internal Control ◽

System Analysis ◽

Accounting Information ◽

Accounting Information Systems ◽

Analysis And Design ◽

Internet Education ◽

Software Applications ◽

Introductory Accounting ◽

Software And Hardware

This study examines topics currently addressed in the introductory Accounting Information Systems (AIS) course and makes comparisons to past studies. The study includes an examination of 12 current AIS textbooks, syllabi from current AIS instructors, and the results of a survey of AIS faculty and professionals. The divisions of topics in the books and on the syllabi suggest that introduction to systems, internal control, and transaction processing are the most important topics to be covered. After these topics, the rankings diverge. The results of this study suggest that the emphasis historically placed on system analysis and design, while still important, is somewhat less than in the past. This was also apparent from the results of the authors' surveys of AIS faculty and professionals who use technology in their jobs. Both faculty and professionals agree that greater importance should be placed on teaching internal control and transactions processing, while moderate importance should be placed on software and hardware issues. Professionals ranked ethics and Internet education of greater importance than did faculty, while faculty rated computer fraud (which may tie in with ethics) and database management systems of greater importance than did the professionals. Professionals also placed higher importance on teaching software applications (particularly spreadsheet applications) than did faculty.

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Pengaruh Sistem Informasi Akuntansi dan Pelaporan Keuangan terhadap Pengendalian Manajemen pada Perusahaan Jasa Konstruksi (PT. X) di Jakarta

Jurnal Soshum Insentif ◽

10.36787/jsi.v1i1.37 ◽

2018 ◽

pp. 91-113

Author(s):

Edison Hamid

Keyword(s):

Information System ◽

Information Systems ◽

Multiple Regression ◽

Survey Research ◽

Financial Reporting ◽

Accounting Information ◽

Management Control ◽

Control Measures ◽

Accounting Information System ◽

Accounting Information Systems

Abstract. Accounting information system in charge of providing the information needed to facilitate monitoring and assessment of control measures against the management. There are five main functions of the accounting information system of data collection, data processing, data management, control data (including security), and producer information. This study aims to examine the effect of accounting information systems and financial reporting to management control. The results are expected to provide benefits in explaining and predicting the effects of accounting information systems and financial reporting to management control. This form of survey research studies that used questionnaires to collect data that need. To provide an overview of the demographics of respondents, the research data were analyzed with descriptive statistics. The quality of data generated from the use of research instruments was evaluated by rehabilitation and validity testing. The hypothesis was tested by multiple regression analysts to determine its influence on management control. The results with the conclusion that the accounting information system significantly influence the management control, financial reporting significant influence on management control, and test results together financial reporting was only significantly affected majanemen control, whereas no effect of accounting information systems are significant. Keywords: Accounting Information Systems, Financial Reporting, Management Control. Abstrak Sistem Informasi akuntansi bertugas memberikan informasi yang dibutuhkan untuk memudahkan pengawasan dan tindakan terhadap penilaian pengendalian manajemen. Terdapat lima fungsi utama sistem informasi akuntansi yaitu pengumpulan data, pemerosesan data, manajemen data, pengendalian data (termasuk security), dan penghasil informasi. Penelitian ini bertujuan menguji pengaruh sistem informasi akuntansi dan pelaporan keuangan terhadap pengendalian manajemen. Hasil penelitian ini diharapkan dapat memberi manfaat dalam menjelaskan dan memprediksi tentang pengaruh sistem informasi akuntansi dan pelaporan keuangan terhadap pengendalian manajemen. Penelitian ini berbentuk survey research yang menggunakan instrumen kuesioner untuk mengumpulkan data yang di perlukan. Untuk memberikan gambaran mengenai demografi responden, data penelitian dianalisis dengan statistik deskriptif. Kualitas data yang dihasilkan dari penggunaan instrumen penelitian dievaluasi dengan uji reabilitas dan validitas. Hipotesis diuji dengan analis multiple regression untuk mengatahui pengaruhnya terhadap pengendalian manajemen. Hasil penelitian dengan kesimpulan bahwa sistem informasi akuntansi berpengaruh secara signifikan terhadap pengendalian manajemen, pelaporan keuangan berpengaruh secara signifikan terhadap pengendalian manajemen, dan hasil uji secara bersama-sama ternyata hanya pelaporan keuangan yang berpengaruh secara signifikan terhadap pengendalian manajemen, sedangkan sistem informasi akuntansi tidak berpengaruh secara signifikan. Kata kunci: Sistem Informasi Akuntansi, Pelaporan Keuangan, Pengendalian Manajemen

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Masalah dan Cara Mengatasi Sistem Informasi Akuntansi Siklus Pengeluaran Kas di PT NR

Binus Business Review ◽

10.21512/bbr.v5i2.1006 ◽

2014 ◽

Vol 5 (2) ◽

pp. 473

Author(s):

Engelwati Gani

Keyword(s):

Information Systems ◽

Internal Control ◽

Information Needs ◽

Raw Materials ◽

Process Analysis ◽

Accounting Information ◽

Raw Material ◽

Accounting Information Systems ◽

Business Process Analysis ◽

Speed Up

A problem in accounting information systems of expenditure cash cycle in PT NR is estimated purchase raw materials often left over and valuable. To overcome it, accounting information with computer-based systems was designed related to raw material purchase that is expected to speed up procurement process and avoid fraud and error. The system processes waste materials that will be stored and used properly, so as to increase efficiency in purchasing raw materials. The analysis used for the construction of this system was business process analysis, problem identification, and analysis of information needs. The result achieved is accounting information systems of expenditure cash cycle to overcome the problem existing in the company. Research concludes the use of information systems can speed up purchase process and avoid fraud. Raw material management with system will make it easier to perform the calculation of actual costs and improve internal control.

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Analysis of The Implementation of Accounting Information Systems to Improving the Preparation of Financial Statements in The Sales Cycle of Oil and Gas Companies

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ◽

10.36555/jasa.v5i1.1605 ◽

2021 ◽

Vol 5 (1) ◽

pp. 15-27

Author(s):

Ayi Astuti ◽

Indri Utami ◽

Mentari Puteri Pertiwi

Keyword(s):

Information Systems ◽

Financial Reporting ◽

Oil And Gas ◽

Descriptive Analysis ◽

Accounting Information ◽

Secondary Data ◽

Financial Reports ◽

Accounting Information Systems ◽

Analysis Technique ◽

Oil And Gas Companies

This study aims to determine the role of accounting information systems in improving the quality of financial reporting and analyzing financial reports in the sales cycle in accordance with accounting information systems theory. The data analysis technique used is descriptive analysis technique, namely how to analyze, interpret, and process oil and gas financial report data. Respondents in this study were one of the oil and gas companies in Bandung, namely PT. Puteramas Teguh Jaya by conducting a survey of 35 respondents. The type of data used in this research is qualitative data. Sources of data in this study are secondary data in the form of financial reports on oil and gas sales. Data collection techniques used in this study are interview techniques and documentation techniques regarding accounting information systems for sales financial reports. From the known research results, it is obtained as follows: Responses about the variables of this study are included in the high category, financial reports and sales cycle The results of the analysis found that there is a significant relationship between accounting information systems and financial reports, including knowledge of entrepreneurial competence with stakeholder support. interests with a fairly close relationship. The results of the analysis also found that the accounting information system and it were found simultaneously to have a significant effect on the sales cycle.

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