scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI ACEH BARAT)

2020 ◽  
Vol 5 (2) ◽  
pp. 249-256
Author(s):  
Rossa Rossa ◽  
Evayani Evayani
Keyword(s):  
Information Systems ◽  
Palm Oil ◽  
Internal Control ◽  
Accounting Information ◽  
Sampling Technique ◽  
Internal Controls ◽  
Primary Data ◽  
Company Performance ◽  
Accounting Information Systems ◽  
Oil Companies

The research examines the influence of the accounting information systems and internal controls on the company performance. The population in this research is all palm oil companies registered at the Badan Pusat Statistik (BPS) of Aceh Barat.  The sampling technique used is saturation sampling. This research uses primary data which obtained through the questionnire results. The data were collected 68 questioners from 3 palm oil companies. Data were processed using SPSS version 22 and analyzed using multiple linear regression, The results show that (1) accounting information systems and internal controls simultaneously, significantly affecting company performance (2) accounting information systems has a positive and significant effect on company performance (3) internal control has a positive and significant effect on company performance

scholarly journals The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Statements at BPKAD

2021 ◽  
Vol 5 (1) ◽  
pp. 85-97
Author(s):  
Kania Kania ◽  
Abdul Hafiz Tanjung
Keyword(s):  
Information Systems ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Internal Control System

The Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements at BPKAD Bandung The dependent variable in this study is the Quality of Financial Statements. This study uses a sample through the process of dividing the population into strata or what is called stratified random sampling. The data in this study are primary data obtained from distributing questionnaires directly to employees who are directly involved in making financial reports. The results of the study partially show the information system and internal control system have an effect on the quality of the report.

scholarly journals Analysis of Development Costs and Value-Added Accounting Information Systems on Road and Inpatient Services at Cribs and Gebang Medika Clinic

NUCLEUS ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 8-24
Author(s):  
Hapsari Widyani
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Value Added ◽  
Maternity Hospital ◽  
Primary Data ◽  
Inpatient Service ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Inpatient Services

The purpose of this study was to analyze the processes and procedures for accounting information systems for outpatient and inpatient services at Gebang Medika's Maternity Hospital and Clinic. In addition, it is also used to analyze procurement costs and how to create value-added accounting information systems for outpatient and inpatient services at the Maternity Hospital and Gebang Medika Clinic. The data collection method was carried out by direct observation to the research object, namely the Maternity Hospital and the Gebang Medika Clinic. The data used are primary data. This study uses value-added analysis and its design uses a web technology base and MySQL for its database.The results in this study are outpatient and inpatient service procedures at this clinic starting from the patient coming to the clinic then carrying out an examination at the intended polyclinic then being examined and given a copy of the prescription by the doctor. Then a payment receipt will also be given and the patient makes a payment transaction at the cashier and gets a receipt and a copy of the prescription as an introduction to get a medicine. The new project development system will cost IDR 41,877,675 in six months. Looks lower because there is a reduction in the cost of using office stationery. However, if it is calculated within one year, it appears that the costs are quite large because there are analysis and design costs, installation costs, and implementation costs. The added values created include: optimizing the quality of service, increasing the efficiency of service time for patients and making reports, reducing the use of paper and office stationery, increasing internal control, and improving decision making.

Towards an Understanding of Accounting Information Systems as a Discipline: A Comparative Analysis of Topical Coverage in AIS and MIS Courses

2009 ◽  
Vol 4 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Uday S. Murthy ◽  
Linda Ragland
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Management Information Systems ◽  
Accounting Information ◽  
Transaction Processing ◽  
Internal Controls ◽  
Management Information ◽  
Related Field ◽  
Accounting Information Systems ◽  
Sarbanes Oxley

Abstract The accounting information systems (AIS) discipline lacks a sense of identity relative to the closely related field of management information systems (MIS). By identifying how AIS is evolving and what makes AIS unique from MIS, the field can gain a better understanding of its importance. We analyze a sample of syllabi for the introductory AIS and MIS courses, focusing on similarities and differences between the AIS and MIS fields as reflected in the topical coverage choices made by AIS and MIS educators. We also investigate the effects of the passage of the Sarbanes-Oxley Act on topical coverage in the introductory AIS course. The findings reveal that while AIS courses have a unique focus on transaction processing and internal controls relative to MIS courses, more technical topics such as hardware and software issues and IS solutions are covered more commonly in MIS courses rather than AIS courses. We also find that AIS topical coverage has changed since the passage of the Sarbanes-Oxley Act, with a more pronounced focus on internal control and security compared to the pre-Sarbanes Oxley era. The key contribution of this paper is in providing empirical evidence in support of the “intersection view” of AIS, which asserts that while AIS and MIS have some topics in common there are also many issues unique to each field.

scholarly journals PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM

2020 ◽  
Vol 4 (2) ◽  
pp. 7
Author(s):  
Dian Efriyenty
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Accounting Information Systems

The phenomenon associated with the occurrence of fraud in BPR is that it is closely related to the role of BPR internal control, which does not systematically oversee leadership in monitoring, evaluating and reporting all processes and stages of activities. As in the case of an error at BPR Nusamba, one of the employees who collects savings and credit installments, must be deposited with client money but extortion occurs on BPR Nusamba cash, with the amount of money reaching Rp 115,429,909. The sample of this study was respondents who received authority in the use of funds in 27 BPR Batam City units. The results of the study stated that partially and simultaneously the application of accounting information systems and internal controls significantly influence accounting fraud.

scholarly journals Does Innovation Affect Company Performance? Exploring the Mediation Effects of Management Accounting Information Systems

2020 ◽  
Vol 13 (2) ◽  
pp. 189-200
Author(s):  
Desrir Miftah ◽  
◽  
Julina Julina ◽  
Keyword(s):  
Information Systems ◽  
Firm Performance ◽  
Performance Management ◽  
Palm Oil ◽  
Manufacturing Industry ◽  
Management Accounting ◽  
Accounting Information ◽  
Company Performance ◽  
Mediation Effects ◽  
Accounting Information Systems

This study attempt to determine the direct effect of innovation on company performance and its indirect effect through Management Accounting Information Systems (MAIS) as an mediating/intervening variable. Samples were managers in the manufacturing industry that produces Crude Palm Oil (CPO) operating in Riau Province. Data collected through questionnaires and processed using SEM-PLS. The results found that innovation affects firm performance. Management Accounting Information Systems mediates the effect of innovation and firm performance. Research on MAIS as intervening variable in the palm oil industry was first carried out especially in Indonesia. Innovations made by company through a good Management Accounting Information System will improve the performance of CPO producing company.

Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Sistem Informasi, Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan Atas Teknologi Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kinerja Individu Karyawan

2016 ◽  
Vol 8 (2) ◽  
pp. 46-65
Author(s):  
Renaldy Lukiman ◽  
JB Widodo Lestarianto
Keyword(s):  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Significant Influence ◽  
Accounting Information ◽  
Sampling Technique ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information Systems Use

The purpose of this research was to examine the effect of Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness of The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, and Information Technology towards The Individual Employees Performance. The analysis method used in this research is multiple regression analysis. The sample of this research were the employees who work at Manufacturing Company’s Accounting and Finance and using accounting information system. The sample in this research based on nonprobability sampling method, and the sampling technique was convenience sampling. The data used in this research was primary data. The results of this research are: (1) Implementation of Accounting Information Systems has not influence towards The Performance of Individual Employees, (2) Use of Information Systems, The Effectiveness of The Use of Accounting Systems, Confidence In The Technology of Accounting Information Systems, and Information Technology has significant influence towardsThe Performance of Individual Employees, (3) Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness og The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, Information Technology simultaneously have significant influence towards Performance of Individual Employees. Key Words: Confidence in the Technology of AIS, Implementation of AIS, Information Technology, Performance, Effectiveness of the Use of Accounting Information System, Use of Information Systems.

scholarly journals Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

2020 ◽  
Vol 9 (1) ◽  
pp. 58-68
Author(s):  
Rio Gusherinsya ◽  
Samukri Samukri
Keyword(s):  
Information Systems ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Primary Data ◽  
Research Approach ◽  
Accounting Information Systems

This study aims to determine the effect of the application of accounting information systems on the quality of financial statements at PT. CSM Cargo. The research approach used in this research is descriptive analysis and causality using primary data. The sampling technique used is non-probability sampling using saturated samples. The statistical analysis used in this study is a simple linear regression analysis test, hypothesis testing using t test. The population of this research is the administration at PT. CSM Cargo. The research sample used was 47 people with data sources obtained through the results of filling out the questionnaire. Based on the results of research conducted can be seen that the application of accounting information systems affect the quality of financial statements. The results of this study indicate that the application of accounting information systems properly and correctly can improve the quality of financial statements.

scholarly journals Effect of E-Commerce, Use of Accounting Information Systems and Business Capital in Student Decision Making for Entrepreneurship

2021 ◽  
Vol 11 ◽  
Author(s):  
Choirina Nurlaila ◽  
Hadiah Fitriyah
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Accounting Information ◽  
Sampling Technique ◽  
Regression Method ◽  
Primary Data ◽  
Linear Regression Method ◽  
Study Program ◽  
Accounting Information Systems ◽  
Multiple Linear Regression Method

The research has a purpose to determine the effect of the variables (1)E-commerce, (2)the use of accounting information systems and (3)business capital on student decision making for entrepreneurship. The research method uses quantitative. The study used primary data with a questionnaire. Students of the accounting study program at Muhammadiyah Sidoarjo University with as many as 88 respondents were the population in this study. Used purposive sampling technique in determining the sample.assistance software SPSS version 23.0in data processing. In analyzing the data using multiple linear regression method. The results of the study prove that (1)E-commerce and (2)the use of accounting information systems have an influence on students' decision making for entrepreneurship, while (3)Business capital has no influence on entrepreneurial decisions.

Internal Control, Manager’s Competency, Management Accounting Information Systems and Good Corporate Governance: Evidence from Rural Banks in Indonesia

2020 ◽  
pp. 097215092091984 ◽  
Author(s):  
Ilham Hidayah Napitupulu
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Internal Control ◽  
Management Accounting ◽  
Accounting Information ◽  
Internal Controls ◽  
Survey Method ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This research was inspired by the rules of the Financial Services Authority (FSA) in Indonesia regarding the necessity for good corporate governance for rural banks (RB). So far, good corporate governance regulations have only been binding on commercial banks, but with the development and expansion of services and increased business volume of rural banks, the risk of rural banks has also increased, so this has encouraged the need for good corporate governance in rural banks. To achieve the application of good corporate governance, the quality of a management accounting information system (MAIS) is needed which is supported by the effectiveness of internal controls and manager’s competency. The method used is the explanatory survey method. The sample technique uses random sampling from the target population of the study—as many as 54 rural banks in the North Sumatra Province of Indonesia with a total sample of 45 rural banks. Respondents who are targeted are parties related to management accounting information systems, namely the board of directors or operational managers. Data obtained directly through research questionnaires were processed using Statistical Product and Service Solutions (SPSS) applications. This study found that the competencies of managers affect the quality of MAIS in rural banks, while the effectiveness of internal controls has no effect. This study also found that manager’s competency and the effectiveness of internal controls had an effect on the application of the principles of good corporate governance in rural banks if mediated by the quality of MAIS.

scholarly journals KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER

2019 ◽  
Vol 11 (2) ◽  
pp. 95-103
Author(s):  
Mochammad Ridwan ◽  
Budi Septiawan ◽  
Sasa S Suratman
Keyword(s):  
Information Systems ◽  
Organizational Commitment ◽  
Accounting Information ◽  
Sampling Technique ◽  
Primary Data ◽  
Successful Implementation ◽  
West Java ◽  
Accounting Information Systems ◽  
Verification Method ◽  
High Category

This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.

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