scholarly journals Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity

2018 ◽  
Vol 5 (4) ◽  
pp. 94-99
Author(s):  
A. B. Vysotskaya
Keyword(s):  
Information System ◽  
Information Systems ◽  
Professional Education ◽  
Accounting Information ◽  
Information Modeling ◽  
Accounting System ◽  
Accounting Information Systems ◽  
Matrix Modeling ◽  
Business Entities

The paper examines the interconnection between matrix modeling and accounting informational systems (AIS) and highlights the role of these systems in the true and fair reporting of economic activities. The author shows that such systems make it possible to present the functional fragments of knowledge in information modeling systems and gives a definition of the accounting information systems in the context of modern economic development. The article focuses on designing a concept of a knowledge-based economy and identifying the role of accounting in this process. It shows the accounting system reliability depends on such information system which would make it possible to fully report the data about business activity of an entity. Information technology has crucially changed this very important area of accounting. Modern accounting is more dynamic and influential in making economic decisions. That is why the understanding of accounting science and its influence on accounting processes is changing. This in turn imposes new requirements on professional education and training of accountants. It is evident that the period of data input is now significantly shorter, starting with processing banking information and invoices. Thus the practice of accounting is impossible in its conventional form which calls for the fundamental change of thinking in many areas of accounting.The article discusses the state of national accounting system and its compliance with the international accounting practices under conditions of globalization. The author gives the arguments on how to assess the accounting process adequacy by means of situational matrix modeling (HMM) in the structure of the accounting information system. 

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 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 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 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 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

scholarly journals Akuntansi Syariah Sebagai Sistem Informasi

2020 ◽  
Vol 4 (2) ◽  
pp. 209-221
Author(s):  
Rahmat Ilyas
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Library Research ◽  
Content Analysis Method ◽  
Business Entities ◽  
Islamic Values ◽  
Financial Aspect

Accounting as an information system identifies collecting and communicating economic information about a business entity to various people. Accounting is at the forefront and plays an important role in running our economy and social system. Decisions taken by individuals, governments, other business entities are determined in terms of their use of the resources owned by a nation. One of the most important aspects of an entity is the financial aspect and financial reporting records that have a major impact on the sustainability of the entity. This research is entirely library research. The purpose of this study is to determine how Islamic accounting is an information system. The analytical method used is the content analysis method. The results of this study indicate that Islamic accounting is an effort to deconstruct modern accounting in a humanist and value-laden form. Islamic accounting information systems highlight Islamic values ​​both in the object of accounting and information systems, Islamic accounting information systems have a great responsibility in moral matters.

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.

scholarly journals PENERAPAN SISTEM INFORMASI AKUTANSI PENJUALAN PADA PT DEHO CANNING COMPANY BITUNG

2017 ◽  
Vol 6 (1) ◽  
pp. 112
Author(s):  
Gabby Angelina Parrangan ◽  
Sifrid S. Pangemanan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Data Analysis ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Data Analysis Method

The purpose of this study was to investigate the application of accounting information systems sales at PT. Deho Canning Company Bitung. Data analysis method used is descriptive analysis method. In which the author describes what is at issue, in this case the description of sales bagimana accounting information system implemented by the company. The results of this study indicate that sales accounting system applied to the PT. Deho Canning Company Bitung still manualKeywords: Accounting Information Systems, Sales

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.

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