scholarly journals (The relationship between electronic accounting information systems and the degree of bank credit risk (Field study on specialized Sudanese banks: العلاقة بين انظمة المعلومات المحاسبية الإلكترونية ودرجة مخاطر الائتمان المصرفي (دراسة ميدانية على البنوك السودانية المتخصصة )

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Mohamed El Moataz El Mojtaba Ibrahim Taha
Keyword(s):  
Information System ◽  
Information Systems ◽  
Credit Risk ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Study Results ◽  
Rehabilitation Personnel ◽  
The Relationship

The study examined the role of accounting information systems to reduce the risk of electronic credit bank. The problem with the study is that the banks are exposed to the failures , in the event of failed management in the recruitment of accounting information systems , electronic tapped to serve and support its own operations in making investment decisions in general, and the decisions of the granting of credit in the banks , in particular the most part due failures in the field of credit to the problems in the measurement of risk credit , which represents state banks face at the present time which makes it tough in the granting of credit . This study is important from the importance of accounting information systems electronic as a strategy has become a strategic resource dependent upon the banks to deal with the market conditions when making decisions to grant credit, as banks must stand on the degree of credit risk for credit operations that have been granted to customers, so before making a decision to grant loans new in order to stand on the truth and put . The study aimed to identify the characteristics of the electronic accounting information systems in terms of speed in providing information and in terms of the accuracy of information and reflection on the measurement of credit risk in banks, the formulation of the theoretical aspects of the accounting information systems and electronic use them to improve the process of measuring credit risk. The study relied on deductive approach and inductive and historical approach descriptive and concluded several results, most important , study results indicated accounting information systems electronic affect the credit risk of the bank, confirmed the findings of the study and a relationship with a significance between rehabilitation personnel information systems, accounting and reduce the credit risk of the bank, results indicated study indicated that the accounting information systems electronic increase the credibility of accounting information . The study recommended a number of recommendations, including the need to make sure the loan guarantee granted by the credit risk faced by the bank through electronic accounting information system, focusing on the importance of the information system of accounting -mail addresses for being immediate loans when due.

scholarly journals PENGARUH PENERAPAM SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INTEGRITAS KARYAWAN SEBAGAI VARIABEL PEMODERASI PADA CV PRAKARSA BUANA SENTOSA

2020 ◽  
Vol 1 (1) ◽  
pp. 275-280
Author(s):  
Ganesha Ade Kusumawardhani ◽  
Teguh Purwanto
Keyword(s):  
Information System ◽  
Information Systems ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Measurement Scale ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regression Methods ◽  
The Relationship

This observation has the intention to test and unserstand the evidence of wheather the employee’s performance is influenced by the accounting information system, the accounting information system is influenced by employee integrity, whether the employee’s performance on CV Prakarsa Buana Sentosa is influenced by employee integrity so that it can strengthen the effects of accounting information systems simultaneously. In this study used 41 employee specimens utilizing slovin theory. The measurement scale uses a likert scale. The translation method in this observation uses validity, reliability, classic assumptions, and multiple linear regression methods. The results of observations by distributing questionnaires to 41 employess of CV Prakarsa Buana Sentosa initiative concicting of 7 sales division employees, 7 purchase division employees, 8 marketing division employees, 2 manager division employees, 9 warehouse division employees, and 8 shipping division employees. Then it can be concluded that the employee’s performance is influenced by the accounting information system simultaneously, while the employee’s intensity is not able to moderate the relationship between the employee’s performance towards the accounting information system.

scholarly journals IPTEKS SISTEM INFORMASI AKUNTANSI DALAM AKTIVITAS PENCAIRAN DANA PADA KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Abdul Wahid Supriatna Mile ◽  
Sonny Pangerapan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Regional Office ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
North Sulawesi ◽  
Information Processes ◽  
Qualitative Descriptive

The system is a series of two or more interconnected components, which is interact to achieve a goal. This study aims to determine the role of accounting information systems in disbursing funds in the Regional Office of the Ministry of Religion of North Sulawesi Province. The method used in this writing is qualitative descriptive. The results of this study can be seen that the importance of accounting information systems for the Regional Office of the Ministry of Religion of North Sulawesi Province. With the existence of a good Accounting Information System, companies can carry out operations and information processes more effectively and efficiently because of the controls that control these processes so that the results achieved can be in accordance with the objectives of the agency.Keyword: Accounting information system, procedure for disbursing funds

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 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 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 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

scholarly journals The Role of Accounting Information System Afflication In Reliability Financial Reporting

2021 ◽  
Vol 2 (1) ◽  
pp. 97-112
Author(s):  
Lesi Hertati ◽  
Otniel Safkaur ◽  
Dwi Yanti ◽  
Irlan Fery ◽  
Peny Cahaya Azwardi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Central Government ◽  
Accounting Information ◽  
Sampling Technique ◽  
City Governments ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Verification Methods

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

THE EFFECTS OF COMPETITIVE INTENSITY AND TECHNOLOGY MANAGEMENT ON THE RELATIONSHIP OF ACCOUNTING INFORMATION SYSTEM AND FIRM PERFORMANCE

2021 ◽  
Vol 6 (16) ◽  
pp. 15-35
Author(s):  
Kayhan AHMETOĞULLARI ◽  
Rahmi YÜCEL
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Information Systems ◽  
Technology Management ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Collaborative Technology ◽  
Internal Accounting ◽  
Intensity Of Competition

In today's conditions, where the intensity of the competition is high, the achievement of the desired performance outputs of the companies is closely related to the better understanding of the performance leaders. The aim of this study is to examine the effect of competitive intensity and technology management on firm performance through the accounting information system. The study covers data obtained from 256 SME managers in the West Marmara region. The data obtained were analyzed with the help of exploratory factor and multiple regression analysis. According to the exploratory factor analysis results, the variables were divided into sub-factors and the regression analysis was performed between the sub-components. As a result, the tendency of companies to preventive technology management and the increase in the use of internal and external accounting information systems increase the financial performance of companies in a meaningful and positive way. On the other hand, the increase in the intensity of competition, the use of company protective technology management and internal accounting information systems increases the market performance of the company in a meaningful and positive way. Again, the intensity of competition and the increase in collaborative technology management increase the use of external accounting information systems. Collaborative technology management increases the use of internal accounting information system. Finally, increased competition intensity increases collaborative technology management.

Accounting Information System: A Prevailing Tool for Appraising Firm Performance

2018 ◽  
Vol 2 (2) ◽  
pp. 15-20
Author(s):  
Susan Peter Teru ◽  
Innocent F. Idoko ◽  
Philip Audu
Keyword(s):  
Information System ◽  
Information Systems ◽  
Firm Performance ◽  
Corporate Culture ◽  
Accounting Information ◽  
Secondary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information And Communication ◽  
Effective Decision Making

The advancement in technology has enabled companies to generate and use accounting information system.  Accounting information system (AIS) is a computer-based application which conveys a new inclination of change from the conservative method of accounting to a computerised method. These advances in information and communication technology (ICT) have reduced the time and cost of transactions by aiding increased and improved transactions and communication for business dealings. It has also improved and advanced the efficiency of businesses by computerising existing operations to improve the performance of their operations. Accounting Information Systems (AIS) can be used by the organizations as a device for achieving a stronger, reliable, and more corporate culture to survive in this competitive environment. Accounting information systems also assist companies to gauge the risk of some operations or predict future warnings using sophisticated statistical software applications. The main objective of this paper is to examine the usage of Accounting Information System for effective decision making and improvedinternal control system on firm performance in which the qualitative data was used reviewing various literatures and other secondary data. This study providesvalue added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and evaluating overall firm performances

scholarly journals Efektifitas Sistem Informasi Akuntansi Dan Manajemen Dalam Pengembangan Ekowisata Monkey Forest Di Desa Adat Padang Tegal

2020 ◽  
Vol 2 (1) ◽  
pp. 10-16
Author(s):  
I Nyoman Sutapa ◽  
I Gde Agung Wira Pertama
Keyword(s):  
Decision Making ◽  
Information System ◽  
Information Systems ◽  
Management Information System ◽  
Management Information Systems ◽  
Accounting Information ◽  
Tourist Attraction ◽  
Management Information ◽  
Accounting Information System ◽  
Accounting Information Systems

Abstract This study aims to describe the effectiveness of the Accounting Information System (AIS) and Management Information System (SIM) in Padang Adat Village as a source of budgeting information for the development of Ecotourism in the tourist attraction of Ubud's Monkey Key. Data collection is carried out through literature studies, verification and direct observation in the field, interviews and observations. The place of this research is in the traditional village of Padang Tegal and the Ubud Forest tourist attraction. Based on the research results of accounting information systems and management information systems can help the development of Ecotourism in the tourist attraction of Ubud's Monkey Forest through information generated and used as material for decision making by the Padangtegal village through the effectiveness of accounting information systems and the effectiveness of management information systems. Keywords: Effectiveness of Information Systems, Ecotourism Development Abstrak Penelitian ini memiliki tujuan mendeskripsikan efektivitas Sistem Informasi Akuntansi (SIA) dan Sistem Informasi Manajemen (SIM) di Desa Adat Padang tegal sebagai sumber informasi pembuatan anggaran untuk pengembangan Ekowisata di objek wisata Monkey Forest Ubud. Pengumpulan data dilakukan melalui studi literatur, verifikasi dan pengamatan langsung di lapangan, wawancara serta observasi. Tempat penelitian ini adalah di desa adat padang tegal dan objek wisata monkey forest Ubud. Berdasarkan hasil penelitian sistem informasi akuntansi dan sistem informasi manajemen dapat membantu pengembangan Ekowisata di objek wisata Monkey Forest Ubud melalui informasi yang dihasilkan dan dijadikan bahan pengambilan keputusan oleh desa pekraman padangtegal melalui efektifitas sistem informasi akuntansi dan efektifitas sistem informasi manajemen. Kata Kunci: Efektifitas Sistem Informasi, Pengembangan Ekowisata

Sign in / Sign up

Export Citation Format

Share Document