scholarly journals Accounting Information Systems: A View from the Public Eye

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.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP KINERJA PELAYANAN DI SEKTOR PUBLIK

2011 ◽  
Author(s):  
Hari Wahyudi
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Service Sector ◽  
Accounting Information ◽  
Service Performance ◽  
Test Reliability ◽  
Test Results ◽  
Performance Information ◽  
Accounting Information Systems ◽  
The Public

This study aimed to investigate the influence of accounting information systems and technology to service performance information on the public sector. Samples in this study were RS. M. Djamil in Padang, PLN, PDAM in Padang and taken at random (purposive sampling). Of the 122 questionnaires had been distributed only 85 questionnaires could be processed. Test Equipment used to test the validity of this study is the test, Test Reliability, Test for multicollinearity, coefficient Determination Test, and the t test, results of this study are: (a) The first hypothesis tests can be concluded that the accounting information systems has significant influence on performance in service sector public. (2) Information technology does not significantly influence the performance of services in the public sector.

scholarly journals Introduction To Compilation Services As A Reinforcement Of Basic Accounting Concepts For Intermediate Accounting Students

2011 ◽  
Vol 5 (5) ◽  
pp. 9
Author(s):  
Evelyn A. McDowell ◽  
Wei Li ◽  
Karen McDougal
Keyword(s):  
Information Systems ◽  
Small Firms ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Students ◽  
Academic Experience ◽  
Accounting Firms ◽  
Accounting Information Systems ◽  
Accounting Firm

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.

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

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.

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

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.

Put Your Best Text Forward: Introducing Textual Analysis into the Accounting Classroom

2021 ◽  
Author(s):  
Ingrid Fisher ◽  
Mark Hughes ◽  
Diane J. Janvrin
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Textual Analysis ◽  
Accounting Information ◽  
Digital Data ◽  
Financial Statement ◽  
Accounting Students ◽  
Accounting Profession ◽  
Financial Statement Analysis ◽  
Accounting Information Systems

The use of textual analysis methods in the accounting profession has grown markedly in recent years. Accounting professionals as well as business and accounting accreditors have called for accounting students to acquire an increased depth and breadth of knowledge of digital data analytics. This case enables accounting instructors, with no previous background or experience in textual analysis, to introduce students to the use of textual analysis in accounting and allows students to conduct simple analyses using freely available software and documents retrieved from publicly available SEC filings. This case is designed for auditing, accounting information systems, fraud examination, and financial statement analysis courses, but it can be used in any accounting course where the content of relevant documents is subject to examination.

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

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

scholarly journals Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

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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