Possibilities and Risks of the Translation of the Czech Financial Statements  to IFRS by Accounting Information Systems

According to a recent survey of accounting firms in 2008, Compilation and write-up services make up 23% of accounting firm billing for small firms with less than $1 Million in fee billings and 14% overall for all types of firms (Anonymous 2008), yet accounting students are rarely exposed to these services in their accounting academic experience. This comprehensive case gives students an opportunity to develop proficiencies in providing accounting compilation and write-up services to small business clients. Specifically, the goals of the case are to help students review the steps of the accounting cycle, understand how each of the four basic financial statements are inter-related, improve their ability to prepare financial statements and related disclosures, and enhance their spreadsheet skills. This case has been classroom tested and is appropriate for an intermediate accounting; honors introduction financial accounting course; or an accounting information systems course.

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The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements

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

10.36555/jasa.v5i1.1505 ◽

2021 ◽

Vol 5 (1) ◽

pp. 168-174

Author(s):

Zahra Harlianti Sujana

Keyword(s):

Corporate Governance ◽

Information Systems ◽

Linear Regression Analysis ◽

Accounting Information ◽

Sampling Technique ◽

Financial Statements ◽

Financial Reports ◽

Accounting Information Systems ◽

Good Corporate Governance

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.

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The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Statements at BPKAD

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

10.36555/jasa.v5i1.1532 ◽

2021 ◽

Vol 5 (1) ◽

pp. 85-97

Author(s):

Kania Kania ◽

Abdul Hafiz Tanjung

Keyword(s):

Information Systems ◽

Control Systems ◽

Internal Control ◽

Accounting Information ◽

Financial Statements ◽

Primary Data ◽

Financial Reports ◽

Accounting Information Systems ◽

Internal Control System

The Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements at BPKAD Bandung The dependent variable in this study is the Quality of Financial Statements. This study uses a sample through the process of dividing the population into strata or what is called stratified random sampling. The data in this study are primary data obtained from distributing questionnaires directly to employees who are directly involved in making financial reports. The results of the study partially show the information system and internal control system have an effect on the quality of the report.

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EVALUASI PENGENDALIAN INTERNAL SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA PT. HASJRAT ABADI CABANG MALALAYANG MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18650.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Novita Kalumata ◽

Grace B. Nangoi ◽

Robert Lambey

Keyword(s):

Information System ◽

Information Systems ◽

Internal Control ◽

Accounting Information ◽

Financial Statements ◽

Accounting Information System ◽

Accounting Data ◽

Accounting Information Systems ◽

Policies And Procedures ◽

Descriptive Method

Internal Control Accounting Information System serves to maintain the company's wealth to check the accuracy and reliability of accounting data financial statements, encourage efficiency, and encourage compliance with management policies. Improper sales and cash receipts management will be detrimental to the company. Therefore, companies need the internal control of accounting information system sales and cash receipts in order to reduce the possibility of fraud, waste, ineffectiveness and inefficiency that can harm the company. The purpose of this study is to evaluate the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Manado Branch. This research uses a descriptive method. The results Show that the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Branch Manado is appropriate, it is seen from the implementation of elements of internal control is adequate and adequate supported by policies and procedures of sales and cash receipt is good in accordance with the theory of COSO.Keywords: Internal Control of Accounting Information System, Sales and Cash Receipts

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Accounting Information Systems: A View from the Public Eye

International Business & Economics Research Journal (IBER) ◽

10.19030/iber.v15i5.9784 ◽

2016 ◽

Vol 15 (5) ◽

pp. 265-270

Author(s):

Rachelle Paige Miller ◽

Esther Bunn ◽

Kelly Noe

Keyword(s):

Information Systems ◽

Large Population ◽

Accounting Information ◽

Financial Statements ◽

Advanced Technology ◽

Accounting Profession ◽

Accounting Information Systems ◽

The Public ◽

Balance System ◽

Majority Population

In order to fully appreciate the potential impact accounting information systems have on the accounting profession, an understanding of what accounting encompasses is necessary. Over the years, accounting has evolved from what many would call a “checks and balance” system to a much more complex system involving complicated activities such as calculating taxes and garnishments, auditing financial statements and processing payroll to name a few. It would be reasonable to think that advanced technology such as accounting information systems would only enhance the production of these activities. However, like with any “game changers,” there are always potential threats involved. The objective of this paper is to determine if accounting information systems have become so helpful, they in fact have begun to hinder business and decrease productivity. This paper demonstrates that although a majority population of those surveyed felt accounting information systems have added credibility to the accounting profession, there is still a large population that remain neutral on the subject leaving doubt as to the advantages and purpose of accounting information systems.

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Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

JURNAL AKUNTANSI ◽

10.37932/ja.v9i1.94 ◽

2020 ◽

Vol 9 (1) ◽

pp. 58-68

Author(s):

Rio Gusherinsya ◽

Samukri Samukri

Keyword(s):

Information Systems ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Accounting Information ◽

Sampling Technique ◽

Financial Statements ◽

Primary Data ◽

Research Approach ◽

Accounting Information Systems

This study aims to determine the effect of the application of accounting information systems on the quality of financial statements at PT. CSM Cargo. The research approach used in this research is descriptive analysis and causality using primary data. The sampling technique used is non-probability sampling using saturated samples. The statistical analysis used in this study is a simple linear regression analysis test, hypothesis testing using t test. The population of this research is the administration at PT. CSM Cargo. The research sample used was 47 people with data sources obtained through the results of filling out the questionnaire. Based on the results of research conducted can be seen that the application of accounting information systems affect the quality of financial statements. The results of this study indicate that the application of accounting information systems properly and correctly can improve the quality of financial statements.

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The Role of Electronic Accounting Information Systems in Improving the Quality of Financial Statements

Qalaai Zanist Scientific Journal ◽

10.25212/lfu.qzj.6.3.18 ◽

2021 ◽

Vol 6 (3) ◽

Keyword(s):

Information Systems ◽

Accounting Information ◽

Financial Statements ◽

Accounting Information Systems

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Pengaruh Sistem Informasi Akuntansi, Pengembangan Sumber Daya Manusia Terhadap Pengendalian Intern dan Laporan Keuangan yang Handal

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i1.1007 ◽

2020 ◽

Vol 21 (01) ◽

Author(s):

Denny Mahendra ◽

Jarot Santosa ◽

Aris Tri Haryanto

Keyword(s):

Information System ◽

Information Systems ◽

Human Resource Development ◽

Human Resource ◽

Internal Control ◽

Accounting Information ◽

Resource Development ◽

Financial Statements ◽

Accounting Information System ◽

Accounting Information Systems

The Boyolali District Government succeeded in obtaining a Fair Opinion without Exception (WTP) opinion from the Financial Supervisory Agency after conducting an audit of the Boyolali Regency's financial statements in 2016. The Accounting Information System and Human Resource Development System had a significant effect on Internal Control. Accounting Information Systems, Human Resource Development and Internal Control have a significant effect on Reliable Financial Statements. The population of this study is the Regional Work Unit (SKPD) which is responsible for making financial reports in Boyolali Regency, as many as 75 employees. The sampling technique in this study is the census. The results showed that the Accounting Information System has a significant effect on internal control. Human resource development has a significant effect on internal control. Accounting Information Systems have a significant effect on reliable financial statements. Human resource development has a significant effect on reliable financial statements. Internal control has a significant effect on Reliable Financial Statements. The results of the path analysis are known to track the development of human resources on reliable financial statements, which is the dominant or effective path to improving reliable financial statements.

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TINJAUAN APLIKASI SISTEM INFORMASI AKUNTANSI

Jurnal Ilmu Politik dan Komunikasi ◽

10.34010/jipsi.v8i2.1334 ◽

2018 ◽

Vol 8 (2) ◽

Author(s):

Mas Rasmini ◽

Suryanto Suryanto

Keyword(s):

Information Systems ◽

Human Resources ◽

Research Method ◽

Accounting Information ◽

Financial Statements ◽

Quality Of Information ◽

Accounting Information System ◽

Accounting Information Systems ◽

Depth Interviews

This study aims to describe the application of accounting information systems related to recording financial statementscarried out by Multi-purpose Building Stores. The research method used in the study was descriptive with a qualitativeapproach. Data collection techniques used were in-depth interviews, observation, and documentation studies.Informants in this study are the owners of the company and employees who work as a recording of financial statements.Based on the results of the study that the application of accounting information systems can have a positive impactbecause it makes it simpler in preparing financial statements. The accounting information system application aims toimprove the quality of information, internal checks, and be able to reduce costs. In addition, accounting informationsystems are very useful in providing accurate and timely information. Several factors hinder the application ofaccounting information systems, namely human resources and technology.

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