scholarly journals Application of The Accounting Information System as A Conductive Climate Enhancement to Develop MSME in Bungah District

2020 ◽  
Vol 9 (1) ◽  
pp. 41
Author(s):  
Kurnia Cahya Lestari ◽  
Moh. Ririn Rosyidi
Keyword(s):  
Information System ◽  
Financial Institutions ◽  
System Application ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Financial Transactions

<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>This study aims to evaluate the application of Accounting Information Systems that have been used by UD. ModeX, MSME in Bungah District so that MSMEs can produce as financial statements. Good financial statements help MMSME to propose additional funds for developing the business to financial institutions, consideration in making decisions so that MSMEs businesses work effectively and efficiently. The study was conducted by direct interviews with the owner, specialized staff, and the cashier at UD. ModeX. The results of the research, by applying the Accounting Information System application are facilitating the recording of financial transactions, seeing the stock of goods quickly and accurately. Moreover, from the accounting information formed a financial report,  MSMEs has a financial statement to use for the various business benefit of the MSME.</p><p class="JurnalASSETSABSTRAK"><em>ABSTRAK</em><em></em></p><p><em>Penelitian ini bertujuan untuk mengevaluasi penerapan aplikasi Sistem Informasi Akuntansi yang telah digunakan oleh UD. ModeX, UMKM yang berada di Kecamatan Bungah agar dapat digunakan sebagai penyusunan laporan keuangan. Penyusunan laporan keungan yang baik membantu UMKM dalam mengajukan permodalan kepada lembaga keuangan, pertimbangan dalam pengambilan keputusan sehingga bisnis UMKM berjalan secara efektif dan efesien. Penelitian dilakukan dengan wawancara langsung kepada owner, staff khusus, dan bagian kasir pada UD. ModeX. Hasil dari wawancara tersebut yaitu dengan menerapkan aplikasi Sistem Informasi Akuntansi dapat mempermudah pencatatan transaksi keuangan, melihat stok barang secara cepat dan akurat, dan dari informasi akuntansi  tersebut terbentuk suatu  laporan keuangan yang dapat digunakan untuk berbagai kepentingan kelancaran bisnis UMKM tersebut.</em></p>

scholarly journals Perancangan Sistem Informasi Akuntansi Laporan Keuangan Laba Rugi pada Restoran Eatboss Dengan Menggunakan PHP dan MySQL

2019 ◽  
Vol 4 (1) ◽  
pp. 426-440
Author(s):  
Zilzi Zade Tazkia
Keyword(s):  
Information System ◽  
Programming Languages ◽  
System Application ◽  
Survey Methods ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Accounting Information System ◽  
Library Research

This study aims to design a financial statement accounting information system application for Eatboss restaurant using the PHP and MySQL programming languages. The design of the financial statement accounting information system application in Eatboss restaurant using PHP and MySQL is done using library research and survey methods. At this time, it is necessary to prepare financial statements of profit and loss for each company, including restaurants, to find out the profit or loss gained during the specified period of the company. So that the company can determine the next decision for the continuity of better company activities.The design of fiinancial statement accounting information system in Eatboss reataurant using PHP and MySQL can facilitate omapnies in managing financial reports. With the maximum use of the financial statement accounting information system design at Eatboss restaurant using PHP and MySQL, it is expected that the company can more quickly and easily manage its financial statements based on accounting standards.

scholarly journals The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable

2019 ◽  
Vol 4 (3) ◽  
pp. 87-95
Author(s):  
Saribulan Tambunan ◽  
Erlina Erlina ◽  
Azhar Maksum ◽  
Khaira Khaira
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Commitment ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Government

Objective –The purpose of this research is to prove by analysing whether the effectiveness of accounting information systems influence the quality of financial statements by adding organizational commitment as a moderator in the regional apparatus organization in North Sumatra, Indonesia. Methodology/Technique – This research is carried out by surveying and identifying the field directly on the regional apparatus organization (OPD) of the city. field and district deliserdang of 190 respondents as the sample selected in this study. The sampling technique used by surveying the executive of the regional apparatus organization (OPD) selected to be the target population. Findings – Hypothesis testing using the SPSS approach, version 23. The results of the study show regularly variables exogenous namely the effectiveness of accounting information systems directly affects the quality of financial statements and organizational commitment plays a role in strengthening the influence of exogenous accounting information system variables on its endogenous variables. Novelty –This research explores the influence of the government to make the effectiveness of accounting information systems an important factor that is taken into account when preparing financial statements that synergize with the role of organizational commitment. Type of Paper: Empirical Keywords: Accounting Information Systems, Quality of Financial Statements, Organizational Commitment, Effectiveness Reference to this paper should be made as follows: Tambunan, S; Erlina; Maksum, A; Khaira; 2019. The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable, Acc. Fin. Review 4 (3): 87 –95 https://doi.org/10.35609/afr.2019.4.3(4) JEL Classification: M40, M41, M49.

scholarly journals SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH

2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Fund Allocation ◽  
Real Picture ◽  
The Village

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.

scholarly journals PERANCANGAN SISTEM INFORMASI AKUNTANSI LAPORAN KEUANGAN (STUDI KASUS PADA YPM SALMAN ITB)

2012 ◽  
Vol 1 (2) ◽  
pp. 148-165
Author(s):  
Rio Yunanto ◽  
M Munayah ◽  
Ony Widilestariningtyas
Keyword(s):  
Information System ◽  
Data Processing ◽  
Accounting Information ◽  
Financial Statements ◽  
Visual Basic ◽  
Financial Statement ◽  
Religious Service ◽  
Accounting Information System ◽  
Client Server ◽  
Microsoft Office

Yayasan Pembina masjid (YPM) Salman ITB is the foundation that manages the activities of religious service. The process of recording transactions in both of revenue and expenditure on the ledgers are still using Microsoft Office Excel as a tool for data processing. Financial statements prepared by the YPM Salman ITB is not fully using the islamic principles. For these problem the writer take the title "Design Of Financial Statement Accounting Information System Using Microsoft Visual Basic 2008 Software and MySQL Based Client Server" with islamic principles.

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.

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

scholarly journals Analisa Sistem Informasi Akuntansi untuk Transaksi Penjualan Laba Rugi dengan Menggunakan VB.Net

2019 ◽  
pp. 55-64
Author(s):  
Aggy Pramana Gusman ◽  
Mardison ◽  
Wirda Jihadita Azmi
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Financial Statements ◽  
Business Owners ◽  
Financial Data ◽  
Accounting System ◽  
Working Mechanism ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Management Functions

Nadya Saiyo cake shop is a business engaged in the sale of various types of cakes. Data processing of sales transactions that are carried out is still manual, this causes delays in delivering sales reports to business owners and inaccurate financial statements of sales transactions. Management of sales transaction data is very important in business activities so that it requires an accounting system that can perform data management functions effectively and efficiently. This study describes the analysis of accounting information systems for computerized profit and loss sales transactions. Which aims to overcome various kinds of problems that exist in Nadya Saiyo cake shop. The establishment of an accounting information system is expected to produce a good information system, with a more efficient working mechanism with shorter time can be generated financial data reports needed, so as to improve the performance of the store and can reduce errors in processing financial data sales transactions

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

scholarly journals ANALYSIS OF CASH EXPENDITURE EFFECTIVENESS THROUGH THE ACCOUNTING INFORMATION SYSTEM OF PT. TELKOM INDONESIA REGIONAL DIVISION V

2020 ◽  
Vol 4 (03) ◽  
Author(s):  
Mutiara Rachma Ardhiani ◽  
Yuni Sukandani ◽  
Siti Istikhoroh ◽  
Yurida Sasmita
Keyword(s):  
Information System ◽  
Information Systems ◽  
System Application ◽  
Financial Management ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regional Division ◽  
Descriptive Qualitative

This study aims to analyze the procedures and effectiveness of cash expenditure through the accounting information system of PT. Telkom Indonesia Regional Division (Divre) V. This type of research is descriptive qualitative with the Miles and Hubermen model as a method of analysis. The results showed that the company had implemented computerized financial management through SAP (System Application and Product) and cash expenditure using the imprest fund system. The use of accounting information systems and procedures aims to protect assets and support the effectiveness of cash expenditure.

scholarly journals Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

TRIKONOMIKA ◽  
2013 ◽  
Vol 12 (2) ◽  
pp. 201
Author(s):  
Rukmi Juwita
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Statements ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The City

The purpose of this study to determine and analyze (1) influence the implementation of government accounting standards and implementation of accounting information system partially on the quality of financial reporting in areas of the city/county in the province of West Java (2) influence the implementation of government accounting standards and implementation of accounting information systems simultaneously on the quality of financial reporting in the area of the city/county in the province of west Java. The results showed that the Pearson correlation test results to variable implementation of government accounting standards and implementation of accounting information systems have a very strong relationship / linked to the quality of financial statements. Results of regresion testing simultaneously with the partial F test and t-test, showed that the implementation of government accounting standards and implementation of accounting information system significantly affect the quality of financial statements.

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