AN ARCHIVAL INVESTIGATION OF A LATE 19TH CENTURY ACCOUNTING INFORMATION SYSTEM: THE USE OF DECISION AIDS IN THE AMERICAN PRINTING INDUSTRY

2001 ◽  
Vol 28 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Roger B. Daniels ◽  
Jesse Beeler
Keyword(s):  
Information System ◽  
19Th Century ◽  
Cost Allocation ◽  
Decision Aids ◽  
Accounting Information ◽  
Accounting System ◽  
Printing Industry ◽  
Late 19Th Century ◽  
Accounting Information System ◽  
Cost Accounting System

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional accounting techniques and the cost accounting system into an intricate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises questions about the uniform costing movement in the American printing industry.

Blending Information and Communication Technology (ICT) with an Accounting System

2011 ◽  
pp. 1-9
Author(s):  
Khaled Dahawy ◽  
Khaled Samaha
Keyword(s):  
Information System ◽  
System Development ◽  
Accounting Information ◽  
Implementation Process ◽  
Accounting System ◽  
System Implementation ◽  
Strategic Decisions ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Top Management Commitment

Improving our understanding of the accounting information system development in a specific Egyptian context, this case aims to investigate the development of a redesigned automated accounting system in a privately owned Egyptian company that was planning material changes in its accounting systems and organizational structure through integrating ICT systems. In other words, this case attempts to explore the company’s strategic decisions regarding computerized accounting information system implementation choices, problems met during the implementation process, and the actions taken to takeover these problems to gain the potential accounting system redesign benefits. Tracking the automated accounting system redesign highlights some implementation success key factors and emphasizes that obtaining top management commitment to the process of an automated accounting system implementation is a prerequisite for success.

scholarly journals ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA PT. X

2021 ◽  
Vol 5 (2) ◽  
pp. 36-43
Author(s):  
Merin Krisdayanti ◽  
Nanik Kustiningsih
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Qualitative Data ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Using Data ◽  
A Company ◽  
Data Analysis Methods

The accounting information system for contracts and wages is very important for a company which can assist in making decisions and archieving the implementation of payroll and wages for employees. The goal is to be able to find out how the implementation of the accounting system for payroll and wages at PT. X. This type of research used in this research is descriptive research using data analysis methods, namely qualitative data analysis. This study aims to identify and analyze the payroll and wage accounting information system at PT. X. The results of this analysis indicate the payroll and wages accounting information system at PT. X which is still not supportive, as well as the lack of supervision on the attendance list of employees, this shows the weakness that accours in the company PT. X.

scholarly journals PERANCANGAN SISTEM E-ACCOUNTING PADA PT.MANDIRI AGUNG LUBUKLINGGAU

2019 ◽  
Vol 4 (1) ◽  
pp. 50-57
Author(s):  
Lukman Sunardi ◽  
Andri Anto Tri Susilo
Keyword(s):  
Information System ◽  
Information Systems ◽  
Human Error ◽  
Accounting Information ◽  
Modeling Language ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Accounts Receivable ◽  
A Company

Abstrak Sistem informasi akuntansi merupakan jantung bagi sebuah perusahaan. Sistem informasi akuntansi membuat sebuah perusahaan mampu melakukan pengendalian dan memudahkan perusahaan dalam meningkatkan kinerjanya. Salah satu bagian dari sistem informasi akuntansi adalah sistem penjualan dan piutang. Penelitian ini dilakukan pada perusahaan distributor yang bergerak di bidang penjualan alat-alat elektrikal, mekanikal, dan telekomunikasi. Perusahaan tersebut sedang berkembang pesat dengan jumlah transaksi penjualan yang cukup banyak dan kompleks setiap harinya, namun masih menggunakan sistem manual sehingga kurang efektif dan efisien. Maka dari itu penulis mengangkat judul prancangan system e-accounting pada PT. Mandiri Agung Lubuklinggau.  Pada penelitian ini penulis menggunakan perancangan system menggunakan United modeling language (UML) dan pada penelitian ini penulis mengunakan metode deskriptif dimana penggunaan metode dimaksudkan agar kebenaran yang diungkapkan benar-benar berdasarkan bukti ilmiah yang kuat adapun hasil dari penelitian ini maka dapat disimpulkan dengan adanya system e-accounting ini memperbaiki kelemahan yang ada pada sistem informasi akuntansi penjualan dan piutang yang sedang berjalan. Serta meningkatkan pengendalian intern perusahaan serta meminimalisir kecurangan dan human error yang dilakukan karyawan. Kata kunci—PHP,Akuntansi, E-Accounting   Abstract  Accounting information systems are the heart of a company. Accounting information systems make a company capable of controlling and making it easier for companies to improve their performance. One part of the accounting information system is the sales and accounts receivable system.This research was conducted at a distributor company engaged in the sale of electrical, mechanical, and telecommunications equipment. The company is growing rapidly with a number of sales transactions that are quite numerous and complex every day, but still use the manual system so that it is less effective and efficient. Therefore the author raised the title of the design of e-accounting system at PT. Mandiri Agung Lubuklinggau.In this study the author uses the system design using the United modeling language (UML) and in this study the author uses descriptive methods where the use of the method is intended so that the truth revealed is really based on strong scientific evidence while the results of this study can be concluded with the existence of system e -accounting fixes weaknesses that exist in the current sales and accounts receivable accounting information system. And improve internal control of the company and minimize fraud and human error by employees. Keywords—PHP,Accounting,E-Accounting

scholarly journals PERANCANGAN SISTEM PELAPORAN AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) SESUAI DENGAN SAK-ETAP DI WILAYAH MALANG (Studi Kasus pada Resto Gama Malang)

2018 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Intan Rachmawati A
Keyword(s):  
Economic Growth ◽  
Information System ◽  
Data Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Accounting System ◽  
Actual Situation ◽  
Accounting Information System ◽  
Accounting Information Systems

The purpose of this research is to know about the application of accounting information system and reporting from Resto Gama. Resto Gama is a retoran or restaurant business that coincided in Watu Gong Malang city, started in design in 1993 and started operating in 1994 in Jember. The purpose of this restaurant opening to serve the high interest of the community, especially Brawijaya students in the field of culinary or culinary. This research uses descriptive qualitative approach where data will be analyzed descriptively from interview, and note from result of observation. Notes will be analyzed to systematically describe the focus of research which includes the design of accounting information systems and the draft of financial statements in accordance with the standards. Data analysis aims to describe the actual situation in the field. From the results of this study shows that the system is done by restaurant gama still less and should be evaluated. There is still a merger of jobdesk applied by gama. The accounting system at the restaurant is also less effective to run. This can be seen from the development and economic growth of Resto Gama Watugong which is considered slow.

scholarly journals The ANALYZING THE ACCOUNTING INFORMATION SYSTEM SALES CASH IN IMPROVE THE EFECTIVITY SALES

2020 ◽  
Vol 8 (1) ◽  
pp. 56-63
Author(s):  
Nur Ika Mauliyah
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Describing Functions ◽  
Sales Effectiveness

The  aims of this research are: Analyzing the Accounting System of cash sales implemented at UD. Tani Mulyo with Accounting System whether it is appropriate theory. This research is a case study (1) Describing the cash sales activities and describing functions, procedures, documents, accounting records for cash sales, (2) Provide comparisons to Accounting Information System applied to SIA according to the theory adapted (3) Create Flowchart in accordance with existing procedures. Based on the analysis it could be concluded that: (1) The existence of overlapping tasks and responsibilities in the work on related functions. (2) The absence of Accounting Information System and Flowchart. (3) Document usage and accounting records in the accounting system is still simple and manual. (4) Although the sales are done smoothly, but in accordance with the system and procedures appropriate for use in the company will further improve the effectiveness of the sales activities. With the increase in sales effectiveness, the company's results are also increasing.

scholarly journals PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS BERBASIS WEB PADA PT POS INDONESIA (PERSERO) KOTA JAMBI

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Kris Kristeria ◽  
Ayu Feranika ◽  
Gunardi Gunardi
Keyword(s):  
Information System ◽  
System Development ◽  
Accounting Information ◽  
Accounting System ◽  
Literature Study ◽  
Microsoft Excel ◽  
Report Generation ◽  
Accounting Information System ◽  
Study Techniques ◽  
Cash Receipt

PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS BERBASIS WEB PADA PT POS INDONESIA (PERSERO) KOTA JAMBI Kristeria1 [email protected] Ayu Feranika [email protected] Gunardi [email protected] Studi Komputerisasi AkuntansiUniversitas Dinamika Bangsa ABSTRACTPT. Pos Indonesia (Persero) Jambi City is one of the State-Owned Enterprises (SOEs) which isengaged in the largest services and spread across the country, by applying the principles of limited corporations, Weaknesses of PT. Pos Indonesia (Persero) Jambi City has not yet been approved in computerized activities for recording cash receipts and disbursements such as the use of Basar Books, as well as the use of default applications such as Microsoft Excel, which requires a relatively long usage time, both of which are complementary to report generation. To overcome this problem, a web-based cash receipt and expenditure accounting information system was created at PT. Pos Indonesia (Persero) Jambi City using the waterfall system development method. Data collection uses observation, interview, and literature study techniques. The results of this study resulted in the application of an accounting system for cash receipts and uses at PT. Pos Indonesia (Persero) Jambi City. Enabling assistance makes it easier for employees to manage cash receipt data and open cash, accelerate the presentation of reports and facilitate the process of finding cash data in and cash out at PT. Pos Indonesia (Persero) Jambi City. Keywords : Accounting information system, Cash Receipt, Cash Disbursement. ABSTRAKPT. Pos Indonesia (Persero) Kota Jambi merupakan salah satu Badan Usaha Milik Negara (BUMN)yang bergerak dibidang jasa pelayanan terbesar dan tersebar polosok tanah air, dengan menerapkan prinsip-prinsip perseroan terbatas, Kelemahan PT. Pos Indonesia (Persero) Kota Jambi dalam akvitas pencatatan penerimaan dan pengeluaran kas belum sepenuhnya terkomputerisasi seperti penggunaanBuku Basar, serta penggunaan aplikasi bawaan yaitu Microsoft Excel, sehingga membutuhkan waktu yang relatif  lama,  baik  dari  segi  perhitungan  hingga  pembuatan  laporan. Untuk mengatasi  permaslahan tersebut, maka dibangun sistem informasi akuntansi penerimaan dan pengeluaran kas berbasis web pada PT. Pos Indonesia (Persero) Kota Jambi dengan menggunakan metode pengembangan sistem waterfall. Pengumpulan data menggunakan teknik observasi, wawancara, dan studi pustaka. Hasil penelitian ini menghasilkan aplikasi sistem akuntansi penerimaan dan pengeluaran kas pada PT. Pos Indonesia (Persero) Kota Jambi. Sehingga membantu memudahkan karyawan dalam pengelolaan data penerimaan kas  dan pengeluaran  kas,  mempercepat  dalam  penyajian  laporan  dan  mempermudah  dalam proses pencarian data kas masuk dan kas keluar pada PT. Pos Indonesia (Persero) Kota Jambi. Kata Kunci : Sistem Informasi Akuntansi, Penerimaan Kas, Pengeluaran Kas.

ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIANDAN PENGUPAHAN PADA KOPERASI TKBM KARYA KALTIM BONTANG

2021 ◽  
Vol 10 (2) ◽  
pp. 132-141
Author(s):  
Rudy Syafariansyah Dachlan ◽  
Rivaldi Ramadhan Reksa
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Or Organization ◽  
Control Tool

Abstract             The accounting system is a key component that can support business activities. The accounting system consists of several subsystems, one of which is the payroll and wages information system. The payroll information system plays an important role in the company and is directly connected to the workers employed in the company or organization.             Payroll and wage accounting information system is an internal control tool to minimize fraudulent actions that may occur and harm the company. The purpose of this research is to provide an overview of whether the payroll accounting system implemented at the TKBM Karya Kaltim Bontang Cooperative is effective.     Keywords :SIA, SPP, SIAPP

TELAAHAN PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MYOB UNTUK PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO. 1 PADA CV. GRAPH PRINTING

2019 ◽  
Vol 6 (1) ◽  
pp. 87
Author(s):  
Adri Wihananto
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Company Performance ◽  
Accounting Standard ◽  
Accounting Information System ◽  
A Company

Financial statements represent end result from applying an information accounting system. Therefore, to yield good financial statement needed a good information system also. With existence of computerized accounting information system it is provided that accounting information system will walk better and the yielded to financial statements become more accurate and complete. The objective of this research is to know accounting system which previously exists at CV Graph Printing. Others, this research also aim to apply computerized accounting information system with MYOB. This application is expected could help company make good financial statement. CV Graph Printing represent a company moving in the field of printing office. The effort area experienced by this company for example setting (invitation, brochure, visiting card, etc.), screening (clothes, invitation, plastic, etc.), and print (book, invitation, note, etc.). The result of research indicate that accounting information system which preexist at company, that is manual administrate system is not be adequate again. Accounting record process for transactions that happened in company have never been done. Others also the transaction evidences are not kept better. The most important fact is that during the time the company not at all own financial statement so that the owner do not know their company performance during the time. With existence of applying MYOB in its accounting information system, transaction record become easier and quickly. Financial statement could visible any time we wish. Others also, financial statement yielded become more accurate and complete as according to Financial Accounting Standard (FAS) which is validKeywords: accounting information system, MYOB, financial statement

ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY

2016 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
T - Titania
Keyword(s):  
Information Technology ◽  
Information System ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Accounting Information ◽  
Accounting System ◽  
Audit Process ◽  
Accounting Information System ◽  
Accounting Software ◽  
Audit Trails

The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on AIS audit meets some constraint namely need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails.

The Study on Accounting Information System Application Controls and Administrative Controls

2012 ◽  
Vol 490-495 ◽  
pp. 803-807
Author(s):  
Hua Yang
Keyword(s):  
Information System ◽  
System Application ◽  
Accounting Information ◽  
Internal Controls ◽  
Financial Information ◽  
Accounting System ◽  
It Industry ◽  
Internal Auditor ◽  
Accounting Information System ◽  
New System

As the system of records that a business keeps to provide financial information, AIS has based its design on some fundamental principles. An accounting system is comprised of accounting records and a series of processes and procedures assigned to staff, volunteers, and/or outside professionals, which traditionally includes source documents, special journals, subsidiary journals and general journals. In recent years, because of the development of IT industry, manual-based accounting information system has been replaced by AIS. AIS brings with a set of new problems. The internal controls that have been put into place for a manual system to help the internal auditor cannot fully prevent or minimize the possibility of errors or fraud that come with the computerized systems. Therefore the old controls must be modified for the new system and new controls must be put in. Only then can the internal auditor ensure that the number of errors that occur within the system be minimized or even eliminated.

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