scholarly journals Kemungkinan Penerapan Sistem Informasi Akuntansi Atas Aktivitas Penjualan Pada UMKM

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Singgih Tiwut Atmojo
Keyword(s):  
Information Systems ◽  
Data Collection ◽  
Case Study Research ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Study Research ◽  
Lack Of Control ◽  
Negative Findings

The purpose of this study is to find out how Accounting Information Systems are applied to UMKM and how to apply Accounting Information Systems that are effective for UMKM. The form of research is a case study research with data collection techniques using observation, interviews and documentation. The results showed that UMKM had not yet implemented an effective and accurate system. The conclusions of this study are: 1. The control applied is still not effective, 2. The existence of negative findings: a. The absence of accurate records, b. Lack of control in the production and warehouse. There are no financial report. The advice given is that UMKM should improve the system that was previously implemented, the owners of UMKM carry out supervision that authorizes the segregation of duties for each employee, in order to avoid fraud.

scholarly journals Blockchain, Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS): Research on e-Procurement and System Integration

2021 ◽  
Vol 11 (15) ◽  
pp. 6792
Author(s):  
Alessio Faccia ◽  
Pythagoras Petratos
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
System Integration ◽  
Case Study Research ◽  
Accounting Information ◽  
Resource Planning ◽  
Security And Privacy ◽  
Accounting Information Systems ◽  
Erp System

Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.

Qualitative Case Study Research Approach

2011 ◽  
pp. 1-13
Author(s):  
Tiko Iyamu
Keyword(s):  
Information Systems ◽  
Data Collection ◽  
Case Study Research ◽  
Research Strategy ◽  
Research Approach ◽  
Main Research ◽  
Study Research ◽  
Interpretive Case Study ◽  
Qualitative Methodologies

Data collection is a critical aspect of any research. To this point, it is very important that a researcher has a good understanding of why, where and how to collect data. Broadly speaking, there are two main research and data collection approaches; namely, quantitative and qualitative methodologies. These two approaches are used both in academia and professional domains. This study focuses on philosophical assumptions underpinning Information Systems (IS) research. The philosophical assumptions underlying interpretive, case study research tradition and approach implies a subjective epistemology and the ontological belief that reality is socially constructed. The study investigated the challenges of interpretive, case study research strategy and empirical techniques applied in the information systems discipline. This paper focuses on the realistic challenges that researchers face while conducting a qualitative, interpretive, case study, particularly during data collection.

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.

Design-Based Case Study

2018 ◽  
pp. 50-62
Author(s):  
Cynthia C. M. Deaton ◽  
Jacquelynn A. Malloy
Keyword(s):  
Data Collection ◽  
Case Studies ◽  
Case Study Research ◽  
Case Study Approach ◽  
Design Based Research ◽  
Study Research ◽  
Study Approach ◽  
Data Collection And Analysis ◽  
Instructional Innovations

Design-based case studies allow researchers to examine instructional innovations that are bounded by perspective, context, and time. Design-based case study is an approach that blends case study research with design-based research in order to more systematically examine the process and products of an intervention. This approach provides a framework for engaging in iterative cycles of data collection and analysis to determine if, how, and why goals of instructional innovations have been met. This chapter provides an overview of the design-based case study approach and responds to common concerns surrounding case study and design-based research and how design-based case studies address these concerns by building on the strengths of both approaches.

The Contribution of Case Study Research in Information Science

2022 ◽  
pp. 568-586
Author(s):  
Beatrice Ngulube
Keyword(s):  
Data Collection ◽  
Information Science ◽  
Case Study Research ◽  
Science Research ◽  
Research Strategy ◽  
Use Case ◽  
Study Research ◽  
Multiple Data ◽  
The Social

The reputation of case study research has grown as a research strategy for developing theories and as a method for investigating and understanding world complex issues. The purpose of this chapter is to demonstrate how the case study research can add value to a research project. Case study research, although becoming increasingly popular is not adequately utilised in information science research. The chapter draws on the literature on case study research in various fields and uses examples to inform research in information science. Case study research have been used across a number of disciplines, particularly, in the social sciences, education and business to address real world problems. Many researchers tend to use case study research because of the numerous advantages it offers. For instance, the employment of multiple data collection instruments maximises the depth of information, which in turn increases transferability of the findings. Additionally, the use of multiple cases and multiple data collection instruments make generalisation easy and valid. Maximising generalisability of findings is the ultimate goal of research.

The Contribution of Case Study Research in Information Science

2020 ◽  
pp. 95-113
Author(s):  
Beatrice Ngulube
Keyword(s):  
Data Collection ◽  
Information Science ◽  
Case Study Research ◽  
Science Research ◽  
Research Strategy ◽  
Use Case ◽  
Study Research ◽  
Multiple Data ◽  
The Social

The reputation of case study research has grown as a research strategy for developing theories and as a method for investigating and understanding world complex issues. The purpose of this chapter is to demonstrate how the case study research can add value to a research project. Case study research, although becoming increasingly popular is not adequately utilised in information science research. The chapter draws on the literature on case study research in various fields and uses examples to inform research in information science. Case study research have been used across a number of disciplines, particularly, in the social sciences, education and business to address real world problems. Many researchers tend to use case study research because of the numerous advantages it offers. For instance, the employment of multiple data collection instruments maximises the depth of information, which in turn increases transferability of the findings. Additionally, the use of multiple cases and multiple data collection instruments make generalisation easy and valid. Maximising generalisability of findings is the ultimate goal of research.

scholarly journals A Case Study For Accounting Information Systems A Business Continuity Plan For Protecting Critical Financial Information In The NYC Financial Services Industry

2014 ◽  
Vol 18 (1) ◽  
pp. 15-22
Author(s):  
Mark D. Law ◽  
Gary Robson
Keyword(s):  
New York ◽  
Information Systems ◽  
Financial Services ◽  
Accounting Information ◽  
Securities And Exchange Commission ◽  
Business Continuity ◽  
Wall Street ◽  
Accounting Information Systems ◽  
Northeastern Pennsylvania

This case study outlines a project launched by the Wall Street West organization, a data redundancy system in Northeastern Pennsylvania which provides backdrop for financial institutions located in New York City. The purpose of this study is threefold. First, the history on the importance of business continuity plans in a post 9/11 world is explored. Second, the Federal Reserve Board, the Office of the Comptroller of the Currency, and the Securities and Exchange Commission recommendations regarding Disaster Recover, in addition to the requirements of The Sarbanes-Oxley Act, are reviewed. Lastly, an overview of Wall Street Wests effort is provided, looking at some of the strategic advantages to locate in Northeastern Pennsylvania and demonstrating the important resources provided by Wall Street West to protect the nations national security. Conclusions and case use recommendations are presented as this case is ideally suited for use in an Accounting Information Systems course at either the undergraduate or graduate level creating an awareness of the importance of business continuity planning.

scholarly journals Analisis Implementasi Program Gerakan Arah Kiblat 1000 Masjid/ Mushola di Kabupaten Sleman

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Muthmainnah Muthmainnah ◽  
Zainul Arifin ◽  
Toto Hermawan ◽  
Barid Barid ◽  
Akhmad Muhaini
Keyword(s):  
Rural Communities ◽  
Data Collection ◽  
Qualitative Case Study ◽  
Case Study Research ◽  
Community Leaders ◽  
Study Research ◽  
Data Collection Methods ◽  
Collection Methods

This qualitative case study research deals with the implementation of the 100 Mosques / Musalla movement which socializes the MUI fatwa number 5 of 2010 concerning the Direction of the Qibla in Sleman Regency. by taking two districts to represent the conditions of urban and rural communities. The data collection methods are involved observation, documentation and interviews with 10 informants from community leaders in the two regions. Some people reject change because of their belief in the myth of the ijtihad of their predecessors, besides considering technology not as a means to perfect worship, including measuring the direction of the Qibla. However, most of the changes due to the certification of the mosque's Qibla direction do not require changes to the building, but only adjusting the prayer lines (saff) in the mosque. The dissemination of astronomical technology, which is understood as a form of ijtihad, can be done so that changes and developments that occur in the direction of the mosque's qibla can be accepted by the community.

scholarly journals Analisis Efisiensi Saluran Pemasaran Ikan Nila di Desa Kupang Kecamatan Lampihong Kabupaten Balangan (Studi Kasus Pada Kelompok Perikanan Kupang Maju)

2019 ◽  
Vol 8 (1) ◽  
pp. 601-609
Author(s):  
Meldasari Meldasari ◽  
Ahmad Suhaimi ◽  
Rachman Fitrianoor
Keyword(s):  
Data Collection ◽  
Market Structure ◽  
Research Design ◽  
Case Study Research ◽  
Marketing Channel ◽  
Marketing Channels ◽  
Study Research ◽  
Marketing Costs ◽  
Marketing Margins

       This study aims to determine the marketing channels and institutions involved in the marketing of tilapia in Kupang Village, Lampihong Subdistrict, Balangan Regency, to know the structure of the tilapia market, analyze costs, profits, marketing margins and the price portion received by producers. This research was done intentionally by the census method and case study research design and data collection by interview. The results showed four marketing channels for tilapia, namely I: cultivators and collectors, II: cultivators, collectors, and retailers, III: cultivators, collectors and wholesalers and IV: farmers, traders, wholesalers and retailers. Market structure is monolithic competition. The total marketing channel I channel is IDR 11,000 per kg, the portion of the price received by farmers is 67.64%, the marketing cost is IDR 1,335 per kg and the profit gained is IDR 9,665 per kg; channel II's total marketing margin is Rp. 17,000 per kg, the portion of the price received by farmers is 57.5%, the marketing cost is Rp. 3,785 per kg, and the profit received is 13,215 per kg; total channel III marketing margin is Rp. 17,500 per kg, part of the price received by farmers is 56.79%, marketing costs Rp. 3,192.5 per kg and profits received Rp. 14.307.5 per kg; total channel IV marketing margin is Rp. 15,000 per kg, part of the price received by farmers is 60.52%, marketing costs Rp. 6,385 per kg and profits received 9,855 per kg. Channel I efficiency value: 3.92%, II; 9.46%, III: 7.88%, and channel IV, which is 16.80%. Channel I is the most efficient because the marketing institution is smaller, namely 3.92%.

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