Computer Viruses and Their Role in Accounting Information Systems

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Ali Shirzad ◽  
Shaban Mohammadi ◽  
Hamedesmaeili Oghaz
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Financial Information ◽  
The Other ◽  
Accounting Information Systems ◽  
Computer Viruses ◽  
Other Hand ◽  
Main Factors

Dependence on information and rapidly changing technology can be seen in many organizations, with proper security and intelligence systems to protect themselves. But success in providing security depends on the awareness of managers and employees. The accounting information systems in organizations are the most important element. One of the factors threatening their system is virus. Malware are computer viruses that can cause a variety of disorders, including loss of data and accounting information systems are impaired in such case. On the other hand, one of the main objectives of the viruses is to steal financial information. In this paper, one of the main factors threatening the security of accounting information systems, the viruses are described.

Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian Banking Industry

2006 ◽  
Vol 20 (1) ◽  
pp. 187-203 ◽  
Author(s):  
Ahmad A. Abu-Musa
Keyword(s):  
Information Systems ◽  
Banking Industry ◽  
Accounting Information ◽  
Internal Audit ◽  
Entire Population ◽  
Security Threats ◽  
Accounting Information Systems ◽  
Computer Viruses ◽  
Perceived Security ◽  
Bad Data

This paper investigates the perceived security threats to computerized accounting information systems (CAIS) in the Egyptian banking industry (EBI) by surveying the entire population of the EBI. Differences between the respondents' opinions regarding the perceived security threats have been identified and investigated in the context of the EBI. The results of the study reveal that accidental entry of bad data by employees, accidental destruction of data by employees, introduction of computer viruses to the system, natural and human-made disasters, employees' sharing of passwords, and misdirecting prints and distributing information to unauthorized people are the most significant perceived security threats to CAIS in the EBI. In all cases, the heads of internal audit departments reported higher occurrence frequencies of CAIS security threats compared to the heads of computer departments.

scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG PADA TOKO CAMPLADEAN MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Faujan Otinur ◽  
Sifrid S. Pangemanan ◽  
Jessy Warongan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Control Systems ◽  
Internal Control ◽  
Research Method ◽  
Accounting Information ◽  
Financial Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Descriptive Research

The accounting information system and the system of Internal control is a component that collect, classify, process, analyze and combine the relevant financial information for decision making the outside parties (suc as Government, community, investors, and creditors) parties in (especially management). Campladean Manado is a merchant selling sports equipment with various brands and types of goods so that it has a stockpile of goods quite a lot. This research aims to analyze accounting information systems inventory and enacted on Campaldean Manado. This research uses descriptive research method. Research results showed the accounting information system on Campladean Manado are still using manual systems of internal control systems but very helping and supporting accounting information systems in Manado in Campladean minimize the occurrence of errors in system of inventory items.Keywords: Accounting information systems, Interalcontrol systems supplies.

scholarly journals Cloud accounting information systems: Threats and advantages

Accounting ◽  
2021 ◽  
pp. 875-882 ◽  
Author(s):  
Esra Al-Nsour ◽  
Sulaiman Weshah ◽  
Ahmad Dahiyat
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Strong Relationship ◽  
T Test ◽  
Financial Information ◽  
View Point ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
External Auditors ◽  
The World

When the Corona-virus pandemic hit the world, executing and performing the jobs of the remote world became an imperative, this pandemic became as motivator to create this study which aimed to reveal the advantages and threats that encounter the implementing of Cloud Accounting Information Systems CAIS from the view point of external auditors. For that purpose, a questionnaire was developed and distributed then from 198 valid questionnaires which were analyzed by a T- test. It has been found that the main advantages are a reduction of labor and overtime costs because of the ability to access the system from anywhere, while penetration, interruption, and confidentiality are the main threats, also it was found that there is a strong relationship between implementing cloud accounting information systems (CAIS) and the limiting manipulation of financial information. The study therefore recommended upgrading the security procedures of cloud accounting systems and holding courses for auditors to enhance their abilities in auditing CAIS.

scholarly journals Characteristics and Behavior of Managers towards Cost Consciouness (Empirical studies on Leadership Working Units in Southern Kalimantan Provincial Government)

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Ade Adriani ◽  
Norlena Norlena
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Provincial Government ◽  
Financial Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Control Decision ◽  
And Behavior ◽  
System Characteristics ◽  
Financial Information Systems

<p>The research’s  purpose is to test empirically examine the effect of the regional financial accounting information system characteristics and behavior of managers towards cost consciouness in the use of financial information systems area. Manager behavior is proxied by the control decision-making and cost management consciousness as practiced by Abernethy and Emidia. The study will examine whether the phenomenon occurs in Indonesia, particularly in the South Kalimantan provincial government. Concretely influences the characteristics of accounting information systems in this area of financial information systems, it is seen from the behavior of Chief SKPD in the South Kalimantan provincial government in decision-. The Result shows that Characteristics of Financial Accounting Information Systems affect the use of the local financial system to control decision-making and management.  There is a significant relationship between system characteristics financial information to the control area decisions. Financial regionally accounting information system characteristics were positively associated with decision controlling policy. The use of financial information systems area for menajament decisions affect cost consciousness. The effect of control decisions the cost consciousness is significant.</p>

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

“A Study on the Influence of Rewards on Job Satisfaction With Special Reference to Education Industry in Oman”

2019 ◽  
Vol 118 (1) ◽  
pp. 114-124
Author(s):  
Mrs Nithya Sambamoorthy ◽  
Mr Subhash Kodiyil Raman ◽  
Mr Bhraguram Thayyil
Keyword(s):  
Job Satisfaction ◽  
Special Reference ◽  
Secondary Data ◽  
The Other ◽  
Primary Data ◽  
Other Hand ◽  
Education Industry ◽  
College Of Technology ◽  
Main Factors ◽  
Structured Questionnaire

This research is an examination and a study on the influence of rewards on job satisfaction of lecturers at Shinas College of Technology (ShCT). In academic industry, rewards are one of the factors that affecting job satisfaction of the employees and this will lead to affect their performance in their jobs. So, when rewards are more the job satisfaction will be high and when rewards are less the job satisfaction will be less. On the other hand, the age will not affect the job satisfaction. Previous research reveals that Job satisfaction is very important to success the industry and the rewards are the main factors which affect job satisfaction. The main purpose of this study is to know the influence of rewards in job satisfaction among the lecturers in ShCT. Moreover, this research attempts to identify how much rewards affect the job satisfaction in ShCT.  For this study used two types of data which are: primary data and secondary data. The sources of primary data is the response from lecturers at ShCT. It is collected through structured questionnaire and distributed such to 60 respondents. Secondary data, collected from internet, books, journals, articles etc.

Skills vs. Concepts: A Comparison of Practitioners' and Educators' Preferences for Accounting Information Systems Proficiencies

2015 ◽  
Vol 10 (1) ◽  
pp. 5-25 ◽  
Author(s):  
Jack L. Winstead ◽  
Mitchell R. Wenger
Keyword(s):  
Information Systems ◽  
Business Cycles ◽  
New Technologies ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Public Practice ◽  
Differences Of Opinion ◽  
Accounting Software ◽  
Computer Operation ◽  
Selection Of

ABSTRACT This study investigates whether AIS instructors' selection of topics adequately prepares graduates for the expectations of employers seeking candidates who can adapt to the pace of technological change. As businesses adopt new technologies, stakeholders of the accounting profession must periodically reassess educational needs in the area of accounting information systems (AIS). Because AIS is a field that encompasses a wide variety of conceptual and skill-based topics, the selection of course topics can result in a “gap” between what academics and CPA firms expect from new accountants. Given the variety of topic areas, do academics and CPAs agree on which ones to emphasize, or what levels of proficiency are appropriate for each topic? In this study, academics and accountants, primarily in public practice, completed identical surveys regarding desired levels of proficiencies. The results suggest agreement on desired levels of proficiency regarding computer operation and use of accounting software to complete basic tasks and create reports, while suggesting differences of opinion in six other areas (understanding business cycles in an electronic environment, understanding data-sharing technologies, using XBRL, comprehending business needs and how technology could solve problems, understanding e-commerce, and the basics of safeguarding electronic accounting records). Participants concluded by offering observations about the strengths and weaknesses of newly employed accountants.

Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)

2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Design Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Research Goal ◽  
Revenue Cycle

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 

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