scholarly journals PENGARUH PELATIHAN AKUNTANSI SYARIAH, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN BMT KABUPATEN KUDUS

2018 ◽  
Vol 6 (2) ◽  
pp. 270
Author(s):  
Husnurrosyidah Husnurrosyidah
Keyword(s):  
Direct Effect ◽  
Internal Control ◽  
Employee Performance ◽  
Survey Methods ◽  
Accounting Information ◽  
Field Research ◽  
Secondary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Microfinance Institution

<p><em>BMT is a sharia microfinance institution that can reach all levels of society and has the potential to develop into a professional, healthy, and sharia Islamic microfinance institution. However, based on observations in several BMTs domiciled in Kudus, Pati, Jepara and Rembang areas, it still seems that employee performance is poorly demonstrated by marketing that cannot reach the targets set by BMT, even many fictitious sales agents are very detrimental to BMT. This is due to the low internal control in the BMT. In addition, there are still many BMT employees who are professional with accounting so employees need sharia accounting training. This research is a field research with a quantitative approach. The data used are primary and secondary data with survey methods through questionnaires. There are three independent variables in this study, namely (X1) training in Islamic accounting, (X2) accounting information systems, and (X3) internal control. The dependent variable (Y) in this study is employee performance. A sample of 94 respondents, using the purposive sampling method. The results of this study indicate that: 1) sharia accounting training has an effect on employee performance indicated that the PAS direct effect coefficient on KK (path c) in model (1) is 0.12 and significant (&lt;0.02); 2) accounting information system influences employee performance by 0.19; 3) internal control has an effect on employee performance indicated by direct effect coefficient of 0.35.</em><em></em></p>

scholarly journals EVALUASI PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ATAS PENJUALAN JASA KAMAR PADA BIG FISH HOTEL

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Arif Rahman Modim ◽  
Jantje J. Tinangon ◽  
Sonny Pangerapan
Keyword(s):  
Information System ◽  
Internal Control ◽  
Case Study Research ◽  
Accounting Information ◽  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Research Approach ◽  
Accounting Information System ◽  
Cash Receipt

Organizations to achieve sustainable position and possible opportunities requires efficient information systems. The purpose of the study is to evaluate the implementation an internal control in accounting information system cash receipt in Big Fish hotel (Piere Tendean Number. 107-108 Boulevard Manado). This research approach is qualitative descriptive with the type of case study research. Types of data used are primary data and secondary data. Data were collected through a preliminary survey, field research, observation, interviews, and documentation. The result show that accounting informations systems cash receipt at this hotel has been have well internal control. Although there were many problem has found, that there is no a job rotation to maintain employee independence in carrying out their duties, he absence of an internal supervisory unit that can guarantee security and finances, there is no surprising audit to check accurately.Keywords : Accounting Information System, Cash Receipt, Internal Control

scholarly journals The Effect of The Implementation of Accounting Information Systems and Internal Control on Employee Performance

2020 ◽  
Vol 4 (3) ◽  
pp. 328-337
Author(s):  
Ari Bramasto ◽  
Ridwan Hana Adiwiguna
Keyword(s):  
Information System ◽  
Research Methods ◽  
Internal Control ◽  
Employee Performance ◽  
Accounting Information ◽  
Sampling Technique ◽  
Statistic Analysis ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Descriptive Research

This study aims to determine the influence of application accounting Information system and internal control to employee performance at PT BPR Kerta Raharja Bandung Regency. This study using descriptive research methods and verification research methods. The sampling technique used was purposive sampling by determine appropriate specific criteria with the research. The statistic analysis used in this study is path analysis and hypothesis testing. The number of population in this study was 230 respondents with the sample used 48 employee PT BPR Kerta Raharja. Based on the research conducted, it can be seen that application of accouting system has no effect to employee performance but internal control has a significant effect on employee performance.

Analysis and Evaluation of Internal Control Accounting Information System for Purchase of Merchandise and Cash Disbursements at PT Bali Kulina Utama According to the COSO Framework Approach

2021 ◽  
Vol 4 (2) ◽  
pp. 168-172
Author(s):  
Nyoman Tri Krismahayani ◽  
◽  
I Ketut Parnata ◽  
I Ketut Suwintana ◽  
◽  
...  
Keyword(s):  
Information System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analytical Technique ◽  
Framework Approach

This study aims to evaluate the internal control of the accounting information system for the purchase of merchandise inventory and cash disbursements at PT Bali Kulina Utama. The results of this study are expected to provide constructive suggestions in improving the implementation of controls that can minimize the potential for fraud and fraud in the company's activities at PT Bali Kulina Utama. This type of research is a case study using two types of data, namely primary data and secondary data. Data collection techniques used are observation, interviews and documentation. The analytical technique used is descriptive analysis technique, namely by explaining the accounting information system for the purchase of merchandise inventory and cash disbursements and comparative analysis techniques, namely by comparing the implementation of internal control accounting information systems at PT Bali Kulina Utama with the theory of internal control according to the COSO Framework approach. The results of this study indicate that the accounting information system for the purchase of merchandise inventory and cash disbursements has three activities originating from ordering, receiving, storing and disbursing cash. The results of the evaluation of the implementation of the accounting information system internal control at PT Bali Kulina Utama are not fully in accordance with the five components of the COSO Fraework internal control. Four of the five components that are not in accordance with the COSO Framework are the internal control environment, risk assessment and risk response, control and monitoring activities. An adequate component is the information and communication component.

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA KOPERASI DI KECAMATAN PAYANGAN)

2020 ◽  
Vol 11 (2) ◽  
pp. 179-189
Author(s):  
Putu Ayu Yohana Putri ◽  
I Dewa Made Endiana
Keyword(s):  
Information System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
Test Tool

One important function of the accounting information system is internal control. The weak internal control system in several cooperatives in Payangan District also results in employees having the opportunity to commit fraud that can harm the company. Performance is the result of work achieved by employees in carrying out tasks in accordance with their responsibilities. Through the achievement of each individual, the company can produce complete performance and achieve success in accordance with what is expected by the company. To improve cooperative performance, it is very important to know the effect of applying accounting information systems and internal controls in improving company performance and increasing company productivity. The population in this study amounted to 531 cooperative members who work at cooperatives in Payangan District. Sampling uses a purposive sampling method and the test tool used is multiple linear regression analysis. The results of this study prove that the accounting information system has no effect on company performance while the internal control structure has a positive effect on company performance. Salah satu fungsi penting dari sistem informasi akuntansi adalah pengendalian internal. Lemahnya sistem pengendalian internal di beberapa koperasi yang ada di Kecamatan Payangan juga mengakibatkan karyawan memiliki kesempatan untuk melakukan kecurangan yang dapat merugikan perusahaan. Kinerja merupakan hasil kerja yang dicapai oleh karyawan dalam melakukan tugas sesuai dengan tanggung jawabnya. Melalui pencapaian masing–masing individu maka perusahaan dapat menghasilkan kinerja seutuhnya dan mencapai keberhasilan sesuai dengan apa yang diharapkan perusahaan. Untuk meningkatkan kinerja koperasi sangatlah penting untuk mengetahui pengaruh penerapan sistem informasi akuntansi dan pengendalian internal dalam meningkatkan kinerja perusahaan dan meningkatkan produktivitas perusahaan. Populasi pada penelitian ini berjumlah 531 anggota koperasi yang bekerja pada koperasi di Kecamatan Payangan. Pengambilan sampel menggunakan metode purposive sampling dan alat uji yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa sistem informasi akuntansi tidak berpengaruh terhadap kinerja perusahaan sedangkan struktur pengendalian internal berpengaruh positif terhadap kinerja perusahaan.

Accounting Information System: A Prevailing Tool for Appraising Firm Performance

2018 ◽  
Vol 2 (2) ◽  
pp. 15-20
Author(s):  
Susan Peter Teru ◽  
Innocent F. Idoko ◽  
Philip Audu
Keyword(s):  
Information System ◽  
Information Systems ◽  
Firm Performance ◽  
Corporate Culture ◽  
Accounting Information ◽  
Secondary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information And Communication ◽  
Effective Decision Making

The advancement in technology has enabled companies to generate and use accounting information system.  Accounting information system (AIS) is a computer-based application which conveys a new inclination of change from the conservative method of accounting to a computerised method. These advances in information and communication technology (ICT) have reduced the time and cost of transactions by aiding increased and improved transactions and communication for business dealings. It has also improved and advanced the efficiency of businesses by computerising existing operations to improve the performance of their operations. Accounting Information Systems (AIS) can be used by the organizations as a device for achieving a stronger, reliable, and more corporate culture to survive in this competitive environment. Accounting information systems also assist companies to gauge the risk of some operations or predict future warnings using sophisticated statistical software applications. The main objective of this paper is to examine the usage of Accounting Information System for effective decision making and improvedinternal control system on firm performance in which the qualitative data was used reviewing various literatures and other secondary data. This study providesvalue added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and evaluating overall firm performances

scholarly journals PENGARUH PENERAPAN SISTEM INFORMASI AKUTANSI TERHADAP KINERJA KARYAWAN BRI CABANG BANDA ACEH

2020 ◽  
Vol 5 (3) ◽  
pp. 386-391
Author(s):  
Dico Wiranto ◽  
Muslim Muslim
Keyword(s):  
Information Systems ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Sampling Technique ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Simple Regression Analysis ◽  
Positive Effect ◽  
Banda Aceh

The problem in this study is whether How Accounting Information Systems affect Employee Performance. The purpose of this study was to determine the effect of the effect of Accounting Information Systems on Employee Performance. The location of the study is at PT Bank BRI Banda Aceh, the number of respondents is 105 customers, while  the  sampling  technique  uses  Non  Probability  Sampling  where  researchers  accidentally  meet  with  the Employee, the technique of collecting data is a questionnaire, data analysis is calculated with the help of SPSS 19.0 with qualitative analysis tools and quantitatively and using a simple regression analysis hypothesis test. From the results of the research and discussion of the analysis of the results that have been carried out in this study, it can be concluded that the Accounting Information System has a positive effect on Employee Performance at the BRI Branch and the Banda Aceh Region. It can be said that accounting information systems are very helpful for a number of employee jobs, and SIA at Bank BRI is currently quite good at measuring performance. It has been proven in this study that AIS assesses that employee performance can be assessed from a program

scholarly journals Faktor yang Mempengaruhi Penerapan Sistem Informasi Akuntansi pada Kinerja Karyawan di Lembaga Perkreditan Desa Kota Denpasar

2020 ◽  
Vol 19 (1) ◽  
pp. 58-66
Author(s):  
Ni Putu Riski Martini
Keyword(s):  
Information System ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
Credit Institute

This research aims is to analyze the effect of the application of accounting information systems on employee performance in the Denpasar City Rural Credit Institute. Accounting information system is a system that designed to helping data and information processing in the economic or financial sector of a company. This is because companies really need information to be able to make a decision, so there needs to be a system that can provide the required information accurately, relevant, and timely. The sustainability and success of an organization can be determined by the performance of employees. This research was conducted on 35 LPDs in Denpasar City, with a total population of 527 employees. The method used is purposive sampling method that is determining the sample based on the suitability of certain characteristics so as to obtain as many as 105 respondents. The respondents in this research were the head of the LPD, treasury and administrative staff. Data were collected using a questionnaire and analysis by multiple linear regression analysis method with SPSS program. The results showed that the effectiveness of the accounting information system and job suitability had a positive influence on employee performance at the Village Credit Institution in Denpasar City. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem informasi akuntansi pada kinerja karyawan di Lembaga Perkreditan Desa Kota Denpasar. Sistem informasi akuntansi adalah suatu sistem yang dirancang dengan tujuan untuk membantu pengolahan data dan informasi dalam bidang ekonomi atau keuangan perusahaan. Hal ini dikarenakan perusahaan sangat membutuhkan informasi untuk dapat mengambil sebuah keputusan, sehingga perlu ada suatu sistem yang dapat menyediakan informasi yang diperlukan tersebut secara akurat, relevan, dan tepat waktu. Keberlangsungan dan suksesnya organisasi dapat ditentukan oleh kinerja yang dimiliki karyawan. Penelitian ini dilakukan pada 35 LPD di Kota Denpasar, dengan jumlah populasi 527 karyawan. Metode yang digunakan dalam pengambilan sampel adalah dengan menggunakan metode purposive sampling yaitu penentuan sampel berdasarkan kesesuaian karakteristik tertentu sehingga diperoleh sebanyak 105 responden. Responden dalam penelitian ini adalah kepala LPD, karyawan bagian bendahara dan tata usaha. Data dikumpulkan dengan menggunakan kuesioner dan metode analisis data yang digunakan yaitu metode analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukan bahwa efektivitas sistem informasi akuntansi, dan kesesuaian tugas memiliki pengaruh yang positif pada kinerja karyawan pada Lembaga Perkreditan Desa di Kota Denpasar.

scholarly journals EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. CIPUTRA INTERNASIONAL MANADO

2014 ◽  
Vol 3 (1) ◽  
pp. 23
Author(s):  
Judhistia Baramuli ◽  
Herman Karamoy
Keyword(s):  
Information System ◽  
Internal Control ◽  
Financial Management ◽  
Accounting Information ◽  
Good Control ◽  
Relevant Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Environment Control ◽  
Business Property

ABSTRAK Aktivitas bisnis properti merupakan aktivitas bisnis yang bergengsi dan menjanjikan bagi para pengusaha. Bisnis property bukanlah bisnis sederhana, bisnis ini besar dan kompleks, ditambah dengan semakin banyak pelaku bisnis yang memilih untuk menekuni bisnis ini, itu artinya persaingan semakin ketat. Oleh karena itu sangat penting bagi suatu perusahaan termasuk didalamnya perusahaan property, untuk menerapkan suatu sistem informasi yang relevan sesuai dengan kebutuhan perusahaan itu sendiri. Terutama dalam masalah keuangan perusahaan. Keuangan merupakan bagian yang vital dalam perusahaan, karenanya pengelolaan keuangan sangat mempengaruhi keberlangsungan hidup perusahaan.Penelitian ini dilakukan pada salah satu anak perusahaan ternama di Indonesia yang ada di Manado,yaitu PT. Ciputra Internasioanal Manado. Hasil penelitian ini menyatakan bahwa penerapan sistem informasi akuntansi yang dijalankan perusahaan telah cukup memadai, disamping itu terdapat Struktur Pengendalian  Intern yang baik (terkandung unsur lingkungan pengendalian yan baik, aktivitas pengendalian dan pengawasan yang baik). Kata Kunci: Sistem Informasi Akuntansi, Akuntansi Penjualan ABSTRACT  The property business activity is a prestigious and promising business for entrepreneurs. Business property is not a simple business, this large and complex business, many people are choosing to pursue this business, it means that the competition is getting tougher. It is therefore very important for a company including the property’s company, to implement a relevant information system according to the needs of the company itself. Especially in the company's financial problems. Finance is a vital part of the company, hence financial management greatly affect the survival of the company.This study was conducted at one of Indonesia's leading subsidiaries in Manado, namely PT. Ciputra International Manado. The results of this study show that implementation of accounting information systems that run the company adequate, besides that there is a good Internal Control Structure (contained  elements of good control environment, control activities and monitoring well).  Keywords: Accounting Information System

scholarly journals ANALYSIS OF APPLICATION OF ACCOUNTING INFORMATION SYSTEM IN PROCESSING SALES TRANSACTION AT PT. DAIHATSU ASTRA MOTOR SISINGAMANGARAJA

2021 ◽  
Vol 1 (2) ◽  
pp. 361-364
Author(s):  
Budiman Rosyadi Nasution
Keyword(s):  
Information System ◽  
Internal Control ◽  
Quantitative Methods ◽  
Control Structure ◽  
Accounting Information ◽  
Secondary Data ◽  
Spare Parts ◽  
Financial Ratios ◽  
Primary Data ◽  
Accounting Information System

This study aims to examine the sales accounting information system implemented by PT Daihatsu Astra Motor Sisingamangaraja. Then it can be identified whether the information system has been implemented according to the right internal control structure or not and to determine the company's development through financial ratios that are limited to the sales department. This type of research is a case study, which contains exposure or relevant data from the results of research on the object. Qualitative methods are used in flowchart analysis and quantitative methods are used to calculate financial ratios that are limited to sales. Primary data is data that comes from the original source and is collected specifically for the purposes of the research being conducted. Secondary data is data produced by companies such as financial statements and accounting records. Data collection methods are interviews and direct observation. The results of this study are overall PT Daihatsu Astra Motor Sisingamangaraja has carried out car sales activities, spare parts / spare parts and service services with an accounting information system in accordance with the components of the internal control structure model. The majority of transactions that occurred at PT Daihatsu Astra Motor Sisingamangaraja actually decreased, this was due to the author's limitations in obtaining related financial statement information. Thus, it can be concluded that the accounting information system applied by the company is mostly appropriate and effective because it is appropriate so that it can support internal sales control.

THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS ON EMPLOYEE PERFORMANCE IN PT MATAHARI DEPARTMENT STORE BANDA ACEH

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Eva Susanti ◽  
Nasrullah Nasrullah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Employee Performance ◽  
Accounting Information ◽  
Strong Relationship ◽  
Research Data ◽  
Survey Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Banda Aceh

The purpose of this study was to examine the Accounting Information System on Employee Performance at PT. Matahari Depertment Store Banda Aceh. This research is a research using survey method with associative descriptive approach. This research was conducted from November 2018 to completion. The object in this study is the Accounting Information System on Employee Performance at PT. Matahari Depertment Store Banda Aceh The sample of this research is 39 respondents. Research data were collected through questionnaires, and documentation studies. The research data were analyzed using a simple linear regression model and processed using SPSS (Statistical Product and Service Solutions) version 22 assistance, the t test (partial) was intended to partially determine the effect of the independent variables on the dependent variable at the 95% confidence level (α = 0.05). The results showed that the Accounting Information System affects the Performance of Employees at PT. Matahari Depertment Store Banda Aceh. Accounting Information Systems have a strong relationship to Employee Performance at PT. Matahari Depertment Store Banda Aceh

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