GADGET: AN ACCOUNTING DATA GENERATOR

2020 ◽  
Author(s):  
Matthew Holt ◽  
Bradley Lang
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
Transaction Data ◽  
Data Generator ◽  
Revenue Cycle ◽  
Data Analytic

With the proliferation of data analytics in the field of accounting, educators are in need of resources to enhance their curricula with analytics projects. This paper provides educators with a robust tool that generates large, unique revenue-cycle transaction data with certain realistic properties. The datasets can be used by educators to teach accounting-based data analytic procedures in accounting information systems, auditing, fraud, and data analytics classes. Additionally, multiple potential implementation opportunities for the datasets are proposed and a comprehensive example case is provided.

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 

scholarly journals Sistem Informasi Akuntansi Pemesanan dan Pembayaran (Ordering and Billing) Makanan dan Minuman Berbasis Android Pada RM. Ayam Goreng “Padamara” Purbalingga

2019 ◽  
Vol 4 (2) ◽  
pp. 33-38
Author(s):  
Imam Soleh Marifati ◽  
Vadlya Maarif
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Cash Income ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Transaction Process ◽  
Computer Based ◽  
Effectiveness And Efficiency ◽  
Revenue Cycle

Abstract - Ordering and billing transactions of food and beverages in a restaurant business are in the revenue cycle. Transactions in the revenue cycle have an important role for the company because from this transaction the company gets cash income. The use of information technology to support the transaction process can increase the effectiveness of the transaction process. Transactions can be processed quickly and accurately. Restaurant business can use accounting information systems to improve the effectiveness and efficiency of transaction processes in the revenue cycle. A computer-based accounting information system is needed in processing transactions. In this study, the authors developed the application of accounting information systems to process transactions in the revenue cycle for restaurant business activities. This application processes transaction data starting from ordering, payment and making revenue reports from restaurant business activities. Keywords: Order, Billing, Accounting Information System

An Accounting Information Systems Perspective on Data Analytics and Big Data

2017 ◽  
Vol 31 (3) ◽  
pp. 101-114 ◽  
Author(s):  
Esperanza Huerta ◽  
Scott Jensen
Keyword(s):  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Security Requirements ◽  
Future Research ◽  
Accounting Information Systems ◽  
Systems Perspective ◽  
Analytic Skills

ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role of technology in accounting, privacy within the domain of Big Data, and people and Big Data. Throughout all three panels, several topics emerged that impact all areas of accounting—developing enhanced analytical and data handling skills; evaluating privacy, security requirements, and risks; thinking creatively; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands the discussions of the conference panels and suggests potential areas for future research.

Bringing Scholarly Data Analytics Knowledge Using Emerging Technology Tools in Accounting into Classrooms: A Bibliometric Approach

2020 ◽  
Author(s):  
Qi Liu ◽  
Victoria Chiu ◽  
Brigitte W Muehlmann ◽  
Amelia Baldwin
Keyword(s):  
Information Systems ◽  
Intelligent Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Emerging Technology ◽  
Managerial Accounting ◽  
Accounting Information Systems ◽  
Accounting Research ◽  
Technology Tools ◽  
Scholarly Data

This study aims to help educators advance the integration of scholarly data analytics knowledge using emerging technology tools in accounting throughout the curriculum, thereby contributing to teaching for future-oriented practice. It provides an analysis of 215 peer-reviewed data analytics contributions including 16 classroom applications published from 2004 to 2018 in the six journals that have largely served as destinations of technology-related accounting research of all kinds and are commonly referred to as AIS journals, which are the Journal of Information Systems, International Journal of Accounting Information Systems, Journal of Emerging Technologies in Accounting, International Journal of Digital Accounting Research, AIS Educator Journal and Intelligent Systems in Accounting, Finance and Management. Accounting educators find detailed guidance on which peer-reviewed data analytics research contributions and tools are available to be integrated into financial and managerial accounting, auditing, accounting information systems, and tax courses.

scholarly journals Sistem Informasi Akuntansi Siklus Pendapatan Pada Usaha Bengkel Budi Barokah Sokaraja

2019 ◽  
Vol 5 (1) ◽  
pp. 44-51
Author(s):  
Imam Soleh Marifati ◽  
Ubaidillah Ubaidillah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Spare Parts ◽  
Added Value ◽  
Repair Service ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Computer Based ◽  
Revenue Cycle

Abstract: Computer-based accounting information systems can be used by companies to improve the efficiency, effectiveness and accuracy of the processes of business transactions that occur in the company. The income accounting cycle which is one of the cycles in an accounting information system needs attention because this cycle produces revenue transactions which are a financial source for the company. The use of computer-based systems in this cycle can also provide added value in the form of improving services to customers. To implement a computer-based accounting information system, a software is needed to process revenue transactions. In this study, the authors developed an application of accounting information systems to process transactions in the income cycle found in vehicle workshop businesses. This application processes transaction data starting from ordering repair services, recording spare parts usage, repair service fees, bill payments and and making income reports on workshop business activities. Keywords: revenue cycle, repairation service, accounting information system

scholarly journals Protection of Accounting Data in the Conditions of Using Internet of Things: Problems and Prospects of Accounting Digitalization

2021 ◽  
pp. 12-19
Author(s):  
Serhiy Lehenchuk ◽  
◽  
Mykola Horodysky ◽  
Nataliia Maistrenko ◽  
◽  
...  
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internet Of Things ◽  
Data Security ◽  
Accounting Information ◽  
Accounting System ◽  
Enterprise Information System ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
The Impact

Today, the development of accounting as an enterprise information system directly depends on the level of development of technological innovations that are used to collect and process accounting data. The purpose of the article is to analyze the features of the influence of the Internet of Things (IoT) use on the functioning of the accounting system and to find ways to protect accounting data in such conditions. The urgency of the problem of protection of accounting data security in the conditions of implementation of IoT-technologies in enterprises activity has been grounded. The essence of IoT and the reasons for its use in the activities of enterprises have been disclosed. The advantages of IoT implementation in accounting information systems of enterprises have been analyzed. The peculiarities of the development of accounting information systems based on the use of IoT have been analyzed. Prospects for the impact of IoT on the development of audit procedures have been identified. The main directions of application of IoT technologies in accounting and audit have been allocated (to improve accounting procedures; to improve the work of the accounting service; to improve the audit process). Problems of accounting data protection in the context of each of the selected directions have been disclosed. The main reservations of IoT implementation in accounting information systems from the point of view of accounting data security have been analyzed. The main ways to improve the accounting system and procedures for controlling the formation of accounting data as a result of the implementation of IoT have been disclosed. Authors' attention is focused on the need to improve the security of accounting data when collecting and transferring them using IoT-tools because if all elements of the information system are not properly protected from unauthorized interference, instead of benefit, they will harm, providing cybercriminals with a loophole to undermine information security.

scholarly journals An Accounting Information Systems Perspective On Data Analytics And Big Data During 2015-2020

2021 ◽  
Vol 12 (5) ◽  
pp. 509-514
Author(s):  
Jesús Vargas Villa, Mohammad Haroun Sharairi, Alberto Clavería Navarrete, Gerber F. Incacari Sancho
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Raw Material ◽  
Accounting Information Systems ◽  
Systems Perspective ◽  
Productivity And Competitiveness

Accounting information systems are responsible for providing information that constitutes raw material for decision making in terms of investment, payments to suppliers, payroll, income, among others. The analysis of such information becomes a cornerstone in the positioning strategies through productivity and competitiveness of any organization. When this analysis is applied to large volumes of information, there are Big Data tools that facilitate the grouping of data according to its source or nature. This paper will describe the most influential accounting information systems in the analysis of large volumes of data that affect the decision making of companies in different sectors of the economy during the period between 2015 and 2020.

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.

Infer, Predict, and Assure: Accounting Opportunities in Data Analytics

2015 ◽  
Vol 29 (3) ◽  
pp. 719-742 ◽  
Author(s):  
Gary P. Schneider ◽  
Jun Dai ◽  
Diane J. Janvrin ◽  
Kemi Ajayi ◽  
Robyn L. Raschke
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Current Data ◽  
Decision Makers ◽  
Accounting Information Systems ◽  
Accounting Practice ◽  
Use Of Data ◽  
Accounting Environment ◽  
Organizing Principles

SYNOPSIS The business use of data analytics is growing rapidly in the accounting environment. Similar to many new systems that involve accounting information, data analytics has fundamentally changed task processes, particularly those tasks that provide inference, prediction, and assurance to decision-makers. Thus, accounting researchers and practitioners must consider data analytics and its impact on accounting practice in their work. This paper uses the organizing principles from Mauldin and Ruchala's (1999) meta-theory of accounting information systems (AIS) to identify current data analytics use, examine how data analytics impacts the accounting environment, and discuss challenges and research opportunities.

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

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