scholarly journals INFLUENCE OF CUSTOMIZATION STRATEGY AGAINST COMPANY PERFORMANCE WITH MANAGEMENT ACCOUNTING INFORMATION SYSTEM AS INTERVENING VARIABLE

2020 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
Taty Sariwulan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Travel Agency ◽  
Accounting System ◽  
Company Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Positive Effect

<p>This research aims to examine and analyze the influence of customization strategy on company performance with management accounting information systems as an intervening variable. In this research, the target population was the umrah travel agency registered at the Ministry of Religion in Bandung. Data obtained through the distribution of questionnaires addressed to the Director / Manager / Division Head of the company. Data analysis consists of descriptive and verification analysis. The results showed that the customization strategy, management accounting information systems and customization strategies that are intervening by management accounting information system have a positive effect on company performance. Based on the evaluation of structural models, the customization strategy in intervening management accounting system information gives a positive effect better than the direct effect with value 0.216. Management accounting information systems is needed to overcome uncertainties in determining and assessing the causal relationships that occur due to product customization that is undergoing constant changes to the product design and process. This research is also expected to contribute conceptually to the company in determining further policies regarding the performance of a company to be more effective in its implementation.</p><p> </p>

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

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 The Effect of Education Level, Business Age and Accounting Knowledge on The Implementation of SME Accounting Information Systems in Industrial Era 4.0 (Empirical Study of MSME in South Tangerang)

2019 ◽  
Author(s):  
Khairunnisa . ◽  
Siti Rustiana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Education Level ◽  
Significant Positive Effect ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Level Of Education ◽  
Positive Effect ◽  
Education Business

Thisstudyaimstodeterminetheeffectofeducationlevel,business,and accounting knowledge on the application of MSME accounting information systems in South Tangerangbothpartiallyandjointly.Thevariableusedinthisstudyistheapplicationof accounting information systems as the dependent variable while the level of education, business age, and accounting knowledge as independent variables. The data used in this study are primary data, namely by field studies by distributing questionnaires. The method used in this study is multiple linear regression analysis with probability sampling in the form of random sampling with a sample of one hundred respondents. The results showed that partially the education level had a significant positive effect, business age had a significant positive effect, and accounting knowledge had a significant positive effect on the application of the MSME accounting information system. While the results of the study simultaneously indicate that the level of education, business age, and accounting knowledge, together have a significant positive effect on the application of the MSME accounting information system.

scholarly journals EVALUASI EFEKTIVITAS PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENGGAJIAN RSUP. PROF. DR. R. D. KANDOU MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Richard Antonio Rompas ◽  
Sifrid Pangemanan ◽  
Meily Kalalo
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regular Monitoring ◽  
Incoming Information

Accounting information systems is a supportive factor in the companny’s performance. Company will require SIA in this time because SIA provide financial effectively and efficiently. The purpose of this study is to determine whether the effectiveness of internal control payroll accounting information system RSUP. Prof. Dr. R. D. Kandou Mando has gone well. The author uses descriptive analysis where research start by collecting and sifting through incoming information thoroughly and detail later elaborated in order to obtain a clean picture. The results of the study concluded that the payroll accounting system implemented by RSUP. Prof. Dr. R. D. Kandou Manado already have a good system and effective and meet the element  of internal control to improve companny’s performance. But thare are very few weaknesses that auditing section not conducting regular monitoring three months once.Keywords: Accounting information system, payroll, effectiveness of internal control

scholarly journals Skala Usaha dan Umur Usaha yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi (Studi Empris Pada Toko Kue dan Roti di Kota Padang)

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (3) ◽  
Author(s):  
Mike Kusuma Dewi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Significant Positive Effect ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Data Processing Tool ◽  
Operational Activities ◽  
The City ◽  
Positive Effect

This study aims to determine the effect of business scale and business age on the use of accounting information systems in bakeries and cakes in the city of Padang, namely the business scale and business age. From the results of research conducted can be formulated that the larger the business scale and business age, the higher the need for the use of accounting information systems, especially in the types of bakery and cake business in the city of Padang. The method used is to spread questionnaires to 19 The existing cake and bread shops, only as many as 11 shops were willing to fill out the questionnaires provided and also had applied the Accounting information system to their operational activities in Padang City and the respondents who successfully filled out the questionnaires were 70 people. From the results of the study can be explained that the variable (X1) business scale has a significant positive effect on the use of accounting information systems where the significance value is 0.016 <0.05, as well as Variables (X2) Business Age has a significant positive effect on the use of accounting information systems where the significance value is 0.004 <0.05. The data processing tool that is used is to use SPSS Ver.23

scholarly journals Top Management Support Functions in Higher Education Management Accounting Information Systems

2021 ◽  
Vol 2 (1) ◽  
pp. 1-16
Author(s):  
Lesi Hertati ◽  
Rina Antasari ◽  
Nazarudin Nazarudin ◽  
Irlan Fery ◽  
Peny Cahaya Azwari ◽  
...  
Keyword(s):  
Higher Education ◽  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Top Management ◽  
Accounting System ◽  
Management Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Top Management Support

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.

scholarly journals Audit Sistem Informasi Akuntansi Siklus Pengeluaran pada PT. Lagio Furniture

2014 ◽  
Vol 5 (2) ◽  
pp. 510
Author(s):  
Aries Wicaksono
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Management Control ◽  
Accounting System ◽  
Accounting Information System ◽  
Control Plan ◽  
Accounting Information Systems ◽  
Technological Developments ◽  
And Control

Rapid technological developments make the whole thing easier. Many companies also take advantage of these technological developments. Similarly, the corporate accounting system that uses the benefits of information technology in the form of Accounting Information Systems (AIS). PT. Lagio Furniture is amanufacturing company that produces furniture for the premium class. Information system is an important part that helps the company's operations become more effective and efficient, therefore it is important for information systems running properly.This research aimed to audit the general control and applications control on the expenditure cycle accounting information system at PT. Lagio Furniture. This type of audit is audit around the computer. And then also collecting data through observation and interviews with relevant parties. Results of thereserarch is the expenditure cycle accounting information system at PT. Lagio Furniture was good. But there is still need to be improved in the control plan security, operational management control, and control inputs.

scholarly journals One Companys Experience With Accounting Information System Changes: An Analysis Of Managers Satisfaction

2001 ◽  
Vol 5 (2) ◽  
pp. 21-36
Author(s):  
Leslie W. Weisenfeld ◽  
Larry N. Killough
Keyword(s):  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Management Accounting Systems ◽  
System Changes ◽  
One Year

During the past ten years management accounting has been frequently criticized by many researchers, who have then suggested ways to improve management accounting systems. As a result various companies have modified their accounting information systems by incorporating some of the suggested changes. Unfortunately, little research has been presented which analyzes managers' reactions to management accounting system changes (Bamber, 1993). This paper provides an overview of a company that upgraded its accounting information system by adopting some of the suggested changes. Results from questionnaires administered before the change, shortly after the change, and about one year after the change were used to provide a comparison of managers' reactions to the changes. The company, in this study, incorporated various changes suggested in the literature by providing managers with real-time databases and involving managers during the development of the new system. In response to the changes, the managers indicated they were more satisfied with the accounting department and the data provided and they now focused more on production quantity then previously. Therefore, the company appears to have successfully implemented changes in their accounting information system, which improved managers satisfaction with the system.

scholarly journals Top Management Support Functions in Higher Education Management Accounting Information Systems

2020 ◽  
Vol 1 (4) ◽  
pp. 210-224
Author(s):  
Lesi Hertati ◽  
Nazarudin Nazarudin ◽  
Irlan Fery
Keyword(s):  
Higher Education ◽  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Top Management ◽  
Accounting System ◽  
Management Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Top Management Support

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system in order to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems / components, both physical and non-physical, which are interconnected and harmoniously cooperate with each other to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology / accounting information system activities on lecturer work reports, lecturer salaries and managers. College.      

scholarly journals Development of Accounting Information System in Micro Business Based on the FAST Method

2020 ◽  
Vol 5 (9) ◽  
pp. 1144-1153
Author(s):  
Immar Pertawijaya ◽  
Fardinal .
Keyword(s):  
Information System ◽  
Information Systems ◽  
System Development ◽  
Accounting Information ◽  
System Thinking ◽  
Fast Method ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Development Framework

The Development of Accounting Information Systems (AIS) designed for Ezyuwiz microbusiness in this study needs to be done as a solution to some of the problems faced in the application of accounting information systems that are still less than optimal. This research is qualitative research using a descriptive study method based on the concept of system development framework for the application of system thinking (FAST) which consists of several phases, including scope definitions, problem analysis, needs analysis, and logical design. The data used in this study are primary data obtained through structured in-depth interviews and observation techniques. Based on the results of the study, several problems can be identified related to the implementation of the accounting system in Ezyuwiz micro business by using a framework of performance, information, economic, control, efficiency, services (PIECES). This study recommends the design of an integrated accounting information system development and improves services to meet the needs of micro business.

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