TOO YOUNG TO HAVE A HISTORY? USING DATA ANALYSIS TECHNIQUES TO REVEAL TRENDS AND SHIFTS IN THE BRIEF HISTORY OF ACCOUNTING INFORMATION SYSTEMS

2011 ◽  
Vol 38 (2) ◽  
pp. 75-103 ◽  
Author(s):  
Frank A. Badua ◽  
Ann L. Watkins
Keyword(s):  
Information Systems ◽  
Data Analysis ◽  
Accounting Information ◽  
Past Research ◽  
Research Papers ◽  
Accounting Information Systems ◽  
Analysis Techniques ◽  
History Of ◽  
Using Data ◽  
And Shifts

ABSTRACT Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by documenting and classifying topical foci of research papers in the Journal of Information Systems. It then compares the pedagogical emphases of AIS courses as identified in past research. By deploying multiple methods of analysis to identify patterns of hegemony or change in the topics of AIS scholarship and teaching, this paper highlights the use of two data-analysis techniques found to be useful in the historical research of accounting. Findings reveal signs of the assimilation of AIS scholarship into the wider world of accounting research and strong influences upon AIS pedagogy by oversight bodies and technological innovation.

scholarly journals Pengaruh Penerapan Sistem Informasi Akuntansi Dan Pengetahuan Pengguna Terhadap Efektivitas SISMIOP Pada Badan Pendapatan Daerah Kabupaten Bengkalis

2020 ◽  
Vol 1 (1) ◽  
pp. 20
Author(s):  
Zulaila Zulaila ◽  
Decky Hendarsyah
Keyword(s):  
Information Systems ◽  
Data Analysis ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Coefficient Of Determination ◽  
Accounting Information Systems ◽  
Analysis Techniques ◽  
Large Influence ◽  
Regression Test ◽  
User Knowledge

This research aims to determine whether the application of accounting information systems and user knowledge partially influences the effectiveness of SISMIOP and to find out the application of accounting information systems and user knowledge whether it influences simultaneously the effectiveness of SISMIOP in the Regional Revenue Agency of Bengkalis Regency. Data analysis techniques used are data quality test, classic assumption test, multiple regression test, hypothesis test and coefficient of determination test. Partially, the application of accounting information systems has an effect on the effectiveness of SISMIOP on Bengkalis Regency Regional Revenue Agency with a large influence of 54.7%. Partially user knowledge influences the effectiveness of SISMIOP in Bengkalis Regency Regional Revenue Agency with a large influence of 57.4%. Simultaneously the application of accounting information systems and user knowledge affect the effectiveness of SISMIOP on Bengkalis Regency Regional Revenue Agency with a large influence of 67%.

scholarly journals Relationship between accounting information systems implementation and corporate governance of rural banks in Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 10
Author(s):  
Rima Rachmawati
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Data Analysis ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Central Java ◽  
Systems Implementation ◽  
Good Corporate Governance ◽  
Information Systems Implementation

The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial reporting, budgeting systems, and IFRS for SMEs implementation on good corporate governance of rural banks.   PLS-SEM wasemployed for data analysis to 145 rural banks registered in Regional Owned Bank Association of Central Java Indonesia. The results of data analysis found that bookkeeping systems, financial reporting and budgeting systems implemetation positively affectgood corporate governance of rural banks, while IFRS for SMEs implementation was not significantly affectgood corporate governance of rural banks.   

Editors' Introduction to the Special Section on Cloud Computing and Accounting Information Systems (JISC 2018)

2020 ◽  
Vol 34 (2) ◽  
pp. 1-4
Author(s):  
Pamela J. Schmidt ◽  
Graham Gal
Keyword(s):  
Cloud Computing ◽  
Information Systems ◽  
Special Section ◽  
Accounting Information ◽  
Major Research ◽  
Research Papers ◽  
Accounting Information Systems ◽  
Computing Services ◽  
Cloud Computing Services ◽  
The Impact

ABSTRACT This introduction provides an overview to this special section and reports on the third Journal of Information Systems Conference (JISC 2018) held March 15 and 16, 2018 in Durham, NC. The conference was jointly sponsored by the AAA Accounting Information Systems (AIS) section and the Association of International Certified Professional Accountants (AICPA). This JIS research will help advance cloud computing research related to the domain of accounting information systems. The conference included seven research papers with related industry discussant feedback, three cloud industry keynote speakers, and three panels of practitioners and researchers to discuss the impact of the emergence and rapid maturing of cloud computing services. This editors' introduction outlines the major research paper topics represented in this special section, briefly introduces each paper, and highlights their main contributions. A comprehensive report on the full JISC 2018 conference is provided in the cloud commentary paper included in this special section.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi dan Kemampuan Teknik Personal Pada Efektivitas SIA

1970 ◽  
Vol 30 (6) ◽  
pp. 1356
Author(s):  
Ni Made Harista Dwi Anggreni ◽  
I Made Sadha Suardikha
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information Systems ◽  
Analysis Techniques ◽  
Technical Ability ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study was to determine the effect of Utilization of Information Technology and Personal Engineering Capabilities on the Effectiveness of Accounting Information Systems. This research was conducted at the Department of Industry and Trade Denpasar City. The analysis technique used is multiple linear regression analysis techniques. The type of data used in this study is quantitative data, in the form of the results of answers by respondents expressed in the form of numbers from questionnaires that are measured using a Likert scale. The analysis shows that the use of information technology and the ability of personal techniques have a positive effect on the effectiveness of accounting information systems. Keywords: Utilization Of Information Technology; Personal Technical Ability; Effectiveness Of Accounting Information Systems.

FAKTOR-FAKTOR YANGrMEMPENGARUHI IMPLEMENTASI SISTEM INFORMASIkAKUNTANSI BERBASISrTEKNOLOGI INFORMASI

2019 ◽  
Vol 5 (2) ◽  
pp. 29-41
Author(s):  
Rica Agustina ◽  
Endang Masitoh ◽  
Riana R Dewi
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Technology Infrastructure ◽  
Accounting Information Systems ◽  
Information Technology Infrastructure

Accounting information system is the main provider of information in a company for decision making. The development of information technology has affected all aspects of life. In the field of economics, especially accounting, accounting information systems are much influenced by the development of information technology. This study aims to determine the effect of human resources, information technology infrastructure, support management, and software on the implementation of information technology-based accounting information systems. The technique of taking this research data uses a random sampling technique with a sample of 65 respondents. The data used in this study are questionnaires using the Likert scale 1 to 5. The data analysis technique used in this study was multiple linear regression using the SPSS 21 program for Windows. The analysis tool in this study uses validity and reliability, classic assumption tests (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test) while data analysis uses multiple linear regression test, t test, F test and coefficient of determination. Based on the results of the t-test analysis conducted, it shows that there is a positive influence between human resources, information technology infrastructure, management support, and software on the implementation of information technology-based accounting information systems.

scholarly journals THE EFECT OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AND CONTROL ENVIRONTMENT ON THE EFFECTIVENESS OF INTERNAL CONTROL OF SALES AT CV. KURNIA AGUNG (CASE STUDY AT CV. KURNIA AGUNG REGIONAL JAWA BARAT)

2019 ◽  
pp. 73
Author(s):  
Rosi Mika Aditya Mustopa ◽  
Indah Umiyati ◽  
Trisandi Eka Putri
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Internal Control ◽  
Accounting Information ◽  
Control Environment ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis Techniques ◽  
Systems And Control ◽  
And Control

The purpose of this study to determine the effect of the implementation of accounting information systems and control environment to the effectiveness of internal control sales on the CV. Kurnia Agung. In this study was prepared using quantitative research methods, while the data analysis techniques in this study using descriptive data analysis techniques. Population and sample in this research is all employee CV. Kurnia Agung with 65 respondents with sample selection technique using purposive sampling method. The data used are primary data obtained directly from all employees CV. Kurnia Agung by distributing questionnaires. Data were analyzed using multiple linier regression method and hypothesis test with the help of using Statistical Program for Society Science (SPSS) V. 21. Based on the results of hypothesis testing in this study is the accounting information system affect the effectiveness of internal control sales, control environment affect the effectiveness of internal control sales, and accounting information systems and control environment simultaneously affect the effectiveness of internal control sales

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DIVISI TI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING

2019 ◽  
Vol 4 (1) ◽  
pp. 521
Author(s):  
Dwi Riana ◽  
Martha Rianty
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Data Analysis ◽  
Data Collection ◽  
Accounting Information ◽  
Primary Data ◽  
Survey Method ◽  
Accounting Information Systems ◽  
Data Collection Technique ◽  
City State

This research was conducted to determine the effect of the application of accounting information systems on the performance of IT division employees with organizational commitment as a variable intervening. This research was conducted at the Palembang State-Owned Bank consisting of Bank Negara Indonesia, Bank Republik Indonesia, Bank Tabungan Negara, and Bank Mandiri. The primary data collection technique was conducted by survey method distributing questionnaires. The population of this study were all employees of the Information Technology Division of the Palembang City State Bank, amounting to 56 people and the sample used was 56 people using a census that is all the population used as samples. Data Analysis using PLS is a part, as well as an alternative to SEM. From the results of calculations and analyzes carried out, the conclusion is that there is no influence between the application of accounting information systems to the performance of employees of the IT division of the state-owned Bank of Palembang.

scholarly journals Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers

2019 ◽  
Vol 14 (1) ◽  
pp. 36-55 ◽  
Author(s):  
Margaret Garnsey ◽  
Necip Doganaksoy ◽  
Elaine Phelan
Keyword(s):  
Information Systems ◽  
Communication Systems ◽  
Accounting Information ◽  
Past Research ◽  
Internal Controls ◽  
Internet Communication ◽  
Accounting Information Systems ◽  
Sarbanes Oxley ◽  
Dual Perspective ◽  
Rapid Pace

ABSTRACT Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.

scholarly journals PENERAPAN SISTEM INFORMASI AKUTANSI PENJUALAN PADA PT DEHO CANNING COMPANY BITUNG

2017 ◽  
Vol 6 (1) ◽  
pp. 112
Author(s):  
Gabby Angelina Parrangan ◽  
Sifrid S. Pangemanan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Data Analysis ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Data Analysis Method

The purpose of this study was to investigate the application of accounting information systems sales at PT. Deho Canning Company Bitung. Data analysis method used is descriptive analysis method. In which the author describes what is at issue, in this case the description of sales bagimana accounting information system implemented by the company. The results of this study indicate that sales accounting system applied to the PT. Deho Canning Company Bitung still manualKeywords: Accounting Information Systems, Sales

scholarly journals The Effect of Organizational Culture on the Quality of Accounting Information Systems

2020 ◽  
Vol 3 (1) ◽  
pp. 198-205
Author(s):  
Nurliyani Nurliyani ◽  
Jufri Darma ◽  
Arfan Ikhsan
Keyword(s):  
Organizational Culture ◽  
Information Systems ◽  
Data Analysis ◽  
Accounting Information ◽  
Regional Organization ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

The purpose of this study is attempt to explain, empirically test, organizational culture on the quality of accounting information systems in the Regional Organization of Medan City. The survey was conducted on 38 respondents, namely the head of finance in the agency and department. Data were collected using a questionnaire. Basic SEM variance is used for data analysis. The results showed that organizational culture had a significant effect on the quality of accounting information systems. The results can be interpreted that organizational culture has an important role to realize the quality of accounting information systems.

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