scholarly journals Effect Of Human Resource In Accounting Information System On Management Decision-Making In Seventh-Day Adventist Institutions In Eastern Nigeria

2021 ◽  
Vol 8 (6) ◽  
pp. 117-129
Author(s):  
Edet Eyibio Okon ◽  
Chima Evans Otuza ◽  
Samuel O. Dada
Keyword(s):  
Decision Making ◽  
Information System ◽  
Human Resources ◽  
Human Resource ◽  
Accounting Information ◽  
Business Environment ◽  
Seventh Day Adventist ◽  
Management Decision ◽  
Accounting Information System ◽  
Management Decision Making

The constant changes in the business environment, both domestic and international, have brought about great challenges on management of business organizations. Despite huge investments in accounting information systems, several organisations have not realized the full potential benefits of using these systems because of persistent failures. This study therefore investigated the effect of human resources in accounting information system on management decision-making in Seventh-day Adventist institutions in Eastern Nigeria Union Conference. This study adopted a cross-sectional survey research design. The population of this study was 250 accounting officers (Management, and General Administration) in the 24 entities. The sample size was total enumeration of all the 250 employees. A structured and validated questionnaire was used for data collection. The response rate was 84.4%. Data was analyzed using inferential statistics (simple linear regression analysis). The findings revealed that human resources in AIS has a positive and significant effect on management decision-making in Seventh Day Adventist Institutions in the Eastern Nigeria. Based on the findings of this study, the study recommended that institutions should give devoted attention on factors that will promote human resource development in the institutions, as this is capable of contributing positively on the management of the organization, which include informed decision-making.

scholarly journals ANALISIS SISTEM PEMPROSESAN TRANSAKSI PADA SIKLUS REVENUE PT SIG

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Arthaingan H. Mutiha
Keyword(s):  
Decision Making ◽  
Information System ◽  
Accounting Information ◽  
Reliable Information ◽  
Flow Diagram ◽  
Management Decision ◽  
Accounting Information System ◽  
Management Decision Making ◽  
Data Flow Diagram ◽  
Modelling Process

Good accounting information system is information system that can generate accurate, on time and reliable information for management decision making.  The use of database  to keep the financial transaction  and operasional transaction data must be integrated.  Integrated database will avoid redundant data and keep the currency of data.  Single database in each division will be time consuming, expensive and will cause inconsistency of data.  This will be the disadvantage for the company to compete.  PT SIG is the company operating in freight forwarding industry.  One of the main responsibility is to manage the delivery of package from one place to another place all over the world and to manage all documents related to the shipping.  The management of documents in this industry is very complex, therefore the need to handle the documents in the efficient, complete, fast and zero errror is the prime need of the management.  The documents distributed in this industry are  complex.  The shipment of the package can be performed if the whole documents are complete.  Unfortunatelly, the company can not manage its documents efficiently and effectively.  Documents are manually generated and also manually distributed.  The analysis in this research is the modelling process analyis that will become the basis for the designing of the system.  Modelling process used in this research is Data Flow Diagram.  The analysis of Information System of PT SIG is capable of giving some recomendation to solve the company problem in getting data accuratelly,on time and also to give the best service to  the customer The reliable accounting information system is the system that can generate accurate, on time and reliable information for management decision making and to serve customer in a better way.Keyword : analysis information system, proces modelling, data flow diagram

scholarly journals PENGARUH PARTISIPASI MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

2018 ◽  
Vol 2 (1) ◽  
pp. 65-70
Author(s):  
Ikromi Abd Ghani HSB ◽  
Dovi Septiari
Keyword(s):  
Information System ◽  
Human Resources ◽  
Research Method ◽  
Accounting Information ◽  
Business Environment ◽  
Positive Influence ◽  
Short Term ◽  
Accounting Information System ◽  
Independent Variable

The development of the business environment in globalization era has been triggered an increasingly tight business competition. Every companies who have an established its own strategies to manage a variety of information, human resources, allocation of funds and others. Accounting information system is a great resources that very valuable to an organization for the smoothness management of the company’s financial and decision making wheter it is to long term and short term, however there are several aspect that can be a factors the effectiveness of the accounting information system, that is manager’s participation. The research is aimed to proves that manager’s participation and manager’s involvement had a positive influence on the effectiveness of accounting information system (AIS) at manufacturing company, especially in the industrial zone Batamindo Mukakuning Batam City. The research method is using regression analysis to proves are the manager’s participation (independent variable) and manager’s involvement (independent variable) gives effect to the effectiveness of information system (dependent variable) or not. The result of this research is shows that variable of manager’s participation and manager’s involvement has a significant influence to the effectiveness of information system. The method is using purposive sampling is done by taking a sampling of the population according to certain criteria.

scholarly journals PERANAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN PADA PT. ABADI MEDAN JAYA JAPARIS

2021 ◽  
Vol 1 (1) ◽  
pp. 15-20
Author(s):  
Indah Puspita Sari Bulolo ◽  
M. Nursidin
Keyword(s):  
Decision Making ◽  
Information System ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Management Decision ◽  
System Variable ◽  
Accounting Information Systems ◽  
Management Decision Making ◽  
Operational Activity

The role of information systems is very important for companies to be able tosupport every operational activity and assist in the decision-making process. Therehave been many companies that use information systems to support their businessprocesses so that by using this information system, the company's competitiveadvantage can be achieved. The formulation of the problem in this study is how therole of accounting information systems in management decision making at PT.Abadi Medan Jaya Japaris ?. The research objective is to identify and analyze therole of accounting information systems in management decision making at PT.Abadi Medan Jaya Japaris. This study uses simple linear regression analysis,determination test and t test, with the help of the SPSS version 20.00. Based on theresults of hypothesis testing, it shows that t count > t table, namely 18.905>2.03951, then H0 is rejected and H1 is accepted, which means that the accountinginformation system variable has a positive and significant effect on the decisionmaking variable at PT. Abadi Medan Jaya Japaris. Which means that theaccounting information system plays an important role for management in makingdecisions at PT. Abadi Medan Jaya Japaris. In addition to the determination test,it is known that the percentage of the relationship between variable X accountinginformation system and variable Y is used. The determination test is used todetermine the influence of the accounting information system on decision makingof 0.920 or 92% while the remaining 0.08 or 8% is influenced by other factors thatare not researched in this study

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

2012 ◽  
Vol 26 (2) ◽  
pp. 189-213 ◽  
Author(s):  
Diane J. Janvrin ◽  
Elizabeth A. Payne ◽  
Paul Byrnes ◽  
Gary P. Schneider ◽  
Mary B. Curtis
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Business Environment ◽  
Future Research ◽  
Environmental Scanning ◽  
Accounting Information System ◽  
Integrated Framework ◽  
Shareholder Interest ◽  
New Framework

ABSTRACT To address the changing business environment and increased shareholder interest, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued an exposure draft updating its 1992 Internal Control—Integrated Framework. We review the updated Framework and discuss the comments we (as the Environmental Scanning Committee of the American Accounting Association's Information Systems Section) offered COSO regarding how to improve the Framework. In addition, we identify research opportunities for accounting information system scholars related to the new Framework.

scholarly journals Application of Genetic Algorithms for Decision-Making in Project Management: A Literature Review

2019 ◽  
Vol 22 ◽  
pp. 22-31
Author(s):  
Ieva Ancveire ◽  
Inese Poļaka
Keyword(s):  
Decision Making ◽  
Genetic Algorithms ◽  
Project Management ◽  
Human Resources ◽  
Scientific Literature ◽  
Management Decision ◽  
Decision Making Process ◽  
Development Projects ◽  
Management Decision Making ◽  
Available Information

In software development projects, managers still have to face a variety of organisational and technical limitations despite the development of technology and approaches to improve the project management process. Projects, Human Resources and Costs are planned for a specific period of time. However, in the progression of project execution, there is a need to make various decisions and to dynamically adjust the work plan during the project in order to conform to its evolution. Thus, there is a need for a method that employs the latest technology to support the project management decision-making process. The aim and the expected result of the article are to identify and collect available information in the scientific literature to answer the following questions: (1) Which challenges of project management have been addressed using genetic algorithms? (2) What are the opportunities and limitations of genetic algorithms in the project management decision-making process? (3) What are the potential solutions to the identified genetic algorithm problems?

scholarly journals The effect of the human resources cycle in improving the effectiveness of the accounting information system in Jordanian banks

Accounting ◽  
2021 ◽  
Vol 7 (6) ◽  
pp. 1417-1424 ◽  
Author(s):  
Ibraheem N. M. Jodeh
Keyword(s):  
Information System ◽  
Human Resources ◽  
Significant Relationship ◽  
Accounting Information ◽  
Accounting Information System ◽  
Level Of Confidence ◽  
Net Profit ◽  
Tax Deduction ◽  
Business Sectors

This research aims to study the effect of the human resources cycle in improving the effectiveness of the accounting information system in Jordanian banks by measuring the effect of the number of employees, total training expenditures, the total of salaries and rewarding workers and the total expenditures of workers in Jordanian banks on improving the effectiveness of the accounting information system in Jordanian banks through the net profit after tax deduction for the years from 2010 to 2019. The results of the study indicate that there is a statistically significant effect at the level of confidence of 5% for the number of employees, total training expenditures, and total employee expenditures on improving the effectiveness of the information system in Jordanian banks and the absence of a statistically significant relationship to the effect of total salaries and remunerations of workers, as the parameter was -5.934. The study recommended measuring the effect of the human resources cycle in improving the effectiveness of the information system in Jordanian banks in terms of liquidity and solvency, and in other business sectors.

scholarly journals Akuntansi Manajemen Limbah Industri Perhotelan (Studi kasus: Sebuah Hotel Bintang Empat di Makassar)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Surahmah Kurnia ◽  
Syamsinar Syamsinar ◽  
Afdaliah Afdaliah
Keyword(s):  
Decision Making ◽  
Financial Performance ◽  
Empirical Result ◽  
Research Methodology ◽  
Accounting Information ◽  
Liquid Waste ◽  
Waste Material ◽  
Management Decision ◽  
Management Decision Making ◽  
Material Exchange

The purpose of this research is to produce the accounting information for management decision making about the estimation of revenue and cost of waste cultivation in hotel. The research methodology used descriptive quantitative using waste material exchange and recycle as the alternatives waste cultivation. The empirical result shows that the estimation of financial performance (profit) which sourced from solid and liquid waste cultivation based on the parameter used will be consideration and recommendation

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