scholarly journals Does the Accounting Information Systems (AIS) Influence the Economy?

2021 ◽  
Vol 4 (3) ◽  
Author(s):  
Md. Abdul Halim ◽  
Md. Al Amin
Keyword(s):  
Economic Development ◽  
Information Systems ◽  
Social Science ◽  
Accounting Information ◽  
Primary Data ◽  
Accurate Information ◽  
Accounting Information Systems ◽  
Potential Benefits ◽  
The Right ◽  
The Impact

The purpose of this study is to look at the impact of accounting information systems on the economy. The study has been directed based on the analytical and theoretical. It observed a total of 500 respondents. To run the research and to get informative results, this paper used primary data. It uses the Chi squire test, ANOVA tests, and Multinomial Logistic tests for analyzing the results. It calculates the data with the help of IBM statistical packages for social science (SPSS). This paper assumes that AIS is beneficial for Bangladeshi organizations, which contributes to the economic development of Bangladesh. However, it finally shows that this system has a gap between what accounting information systems are & what should be. This paper suggests that an organization may get potential benefits through the implementation of AIS in Bangladesh. It also will be benefited stakeholders from implying it. The paper conducts based on the listed financial organizations of Bangladesh. This is the main limitation of this study. It is the first work in Bangladesh based on my knowledge. It provides accurate information to all stakeholders that help them to the right decision. It will also help to improve the economic development of Bangladesh.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang

2013 ◽  
Vol 5 (2) ◽  
pp. 62-80
Author(s):  
Agnes Ashianti ◽  
Albertus Fani
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Individual Performance ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Study Test ◽  
Task Technology Fit ◽  
The Individual ◽  
Systems Effectiveness

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city.  The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance. Keyword: Task-Technology Fit, Trust of Accounting Information Systems, Effectiveness of Accounting Information Systems, Individual Performance..

The Impact of Accounting Information Systems on Performance Management in the Banking Sector

2021 ◽  
pp. 1-15
Author(s):  
Bilal Khalid ◽  
Michal Kot
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Performance Management ◽  
Banking Sector ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Management Techniques ◽  
The Impact

This study investigated the impact of Accounting Information Systems (AIS) on performance management in Thailand’s banking sector. The study was necessitated by the need to understand the financial performance of banks in Thailand in application of advanced management techniques, business developments, growth of the current contemporary business environment and the intensive competitive business environment in the banking sector.

scholarly journals Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan Perusahaan pada UKM

2019 ◽  
pp. 296
Author(s):  
I Wayan Raka Purnata ◽  
I Made Sadha Suardikha
Keyword(s):  
Organizational Culture ◽  
Information Systems ◽  
Corporate Finance ◽  
Financial Performance ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Simple Random Sampling ◽  
Accounting Information Systems ◽  
The Impact

The purpose of this study is to discuss the impact of e-commerce, organizational culture and accounting information systems on corporate finance in Small and Medium Enterprises (SMEs) in the City of Denpasar. The population in this study were all SME companies that use e-commerce in Denpasar City which collected 870 UKM units. The sampling method used in this study is probability sampling with a simple random sampling method. The results of this study indicate that E-commerce affects positively and significantly on financial performance in SMEs in Denpasar City, organizational culture supports positive and significant financial performance in SMEs in Denpasar City, as well as accounting information systems positive and significant impact on financial performance of SMEs in Denpasar City. Kata Kunci: E-commerc,  organizational culture, SIA, corporate finance, SME.

scholarly journals The impact of artificial intelligence on corporate control

2020 ◽  
Vol 17 (3) ◽  
pp. 171-178 ◽  
Author(s):  
Reem Solaimani ◽  
Fatima Rashed ◽  
Shahad Mohammed ◽  
Walaa Wahid ElKelish
Keyword(s):  
Artificial Intelligence ◽  
Information Systems ◽  
Qualitative Content Analysis ◽  
Emerging Market ◽  
Corporate Control ◽  
Accounting Information ◽  
Firm Productivity ◽  
Accounting Information Systems ◽  
Research Questions ◽  
The Impact

This paper investigates the relationship between artificial intelligence (AI) and corporate control in the United Arab Emirates (UAE) emerging market. An exploratory study was conducted to derive the research questions. The nonprobability purposive sampling technique was implemented to select 10 highly experienced interviewees. In-depth primary data was collected through semi-structured interviews during 2019. Qualitative content analysis was used to answer the research questions. The results show a positive impact of AI on firm productivity and the auditing process, but uncertain influence on accounting information systems. More specifically, AI intervention increases firm productivity, creates new jobs and speeds up work processes. However, current AI technology is less likely to redefine auditing roles and still insufficient for developing accounting information systems. Human integration with AI systems will lead to more efficient results. This paper increases our understanding of how AI techniques can improve corporate control practices and the importance of selecting appropriate accounting professionals to decrease AI operation risks.

scholarly journals The role of accounting information systems in firms’ performance during the COVID-19 pandemic

2022 ◽  
Vol 11 (1) ◽  
pp. 45-54
Author(s):  
Aisha Lawal ◽  
Riham Mohamed ◽  
Hind Abdalla ◽  
Walaa Wahid ElKelish ◽  
Alhashmi Aboubaker Lasyoud
Keyword(s):  
Information Systems ◽  
Positive Impact ◽  
Accounting Information ◽  
Primary Data ◽  
Structured Interviews ◽  
Human Errors ◽  
Accounting Information Systems ◽  
Software Application ◽  
Work Tasks ◽  
Practical Guidelines

This paper investigates the influence of accounting information systems (AIS) on firms’ performance during the COVID-19 pandemic and how they help enhance employees’ performance and the external auditing process. This paper is qualitative in nature using the inductive approach. In-depth primary data were gathered through semi-structured interviews conducted in the year 2020. Due to the pandemic, the interviews with ten auditors were done online through the Zoom software application. The empirical findings of this paper show a positive impact of AIS on firms’ performance and a more significant influence on employees’ performance and the auditing process. AIS reduces costs and human errors, eases operations, speeds up work tasks, and increases employees’ productivity during the COVID-19 pandemic. The findings also show that there is no direct impact on firms’ overall cash flow/revenues. This paper increases our understanding of how AIS can influence and improve firms’ performance and the significance of implementation factors such as training. It provides practical guidelines for regulators and managers to utilize accounting information systems to perform better.

scholarly journals NEW PARADIGM IN ACCOUNTING INFORMATION SYSTEMS – THE ROLE OF THE LATEST INFORMATION TECHNOLOGY TRENDS

2020 ◽  
Author(s):  
Zoran Minovski ◽  
Bojan Malchev ◽  
Todor Tocev
Keyword(s):  
Information Systems ◽  
Information Technologies ◽  
New Technologies ◽  
Relevant Literature ◽  
Accounting Information ◽  
New Paradigm ◽  
Accounting Information Systems ◽  
Blockchain Technology ◽  
The Impact

The purpose of this paper is to identify the impact and benefits of the latest information technologies on Accounting Information Systems (AIS). Taking into account the numerous papers related to new technologies and their application in the accounting profession within Industry 4.0, and conducted survey about perception of practitioners in Republic of North Macedonia, this paper summarizes the characteristics and key benefits of some of the new technologies for the functioning of AIS in the digital age. First of all, the evolution of AIS is elaborated, based on theoretical and empirical analysis of the accounting process from the appearance of the first AIS up to nowadays’ services and techniques available for supporting the accounting function. The first technology to be elaborated is Big Data and its potential to change the business landscape, especially in the field of automating operation processes, customer engagements, and predictive decision-making process. Secondly, the Blockchain Technology as an example of Distributed Ledger Technology (DLT), which adoption brings new possibilities in eliminating or redefining the role of entities external to the company. Cloud Computing i.e. Cloud Accounting is the third technology which is elaborated in this paper through the services it offers on the cloud, especially the way AIS process, store and backup the sensitive and confidential data. Last but not least, Artificial Intelligence (AI), a technology that could change the professional services, the need, and opportunities that are provided for a solution to the current accounting issues. In summary, taking into account the relevant literature and the perception of the respondents-practitioners, increased use of these technologies is necessary because their application reduces costs; increases transparency and confidence in information; flexibility, i.e. no time and space restrictions on their use, etc., which is especially useful in the current state of Pandemic, caused by the virus COVID-19.

scholarly journals Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN

2021 ◽  
Vol 26 (3) ◽  
pp. 465
Author(s):  
Lilis Puspitawati, Hilmi, Popy Gurning, Nanang Suryana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Structure ◽  
Accounting Information ◽  
Statistical Testing ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

The quality of the financial aplication is highly dependent on the organizational environment in which the information system is used. This concept is in line with the facts found in the field that until now the quality of accounting information system applications used by various companies is still relatively low because they often experience errors and are not well integrated which have an impact on the low quality of accounting information. This study aims to determine whether organizational environmental factors in this case represented by organizational structure and culture still have an influence on the quality of accounting information systems. This research uses descriptive verification method. The sample size in this study was 30 employees of operational units who use accounting information system applications at state-owned banks with branch offices in Bandung, this study uses primary data collected by distributing questionnaires. Statistical testing used is PLS SEM and hypothesis testing using PLS 3.0 smart software. The results of this study indicate that there is consistency with the results of previous studies that the increasing implementation of organizational culture has an impact on increasing the quality of accounting information systems, and the more effective organizational structure has an impact on the quality of accounting information systems.

scholarly journals PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN ASURANSI SYARIAH

2020 ◽  
Vol 6 (1) ◽  
pp. 66-76
Author(s):  
Wahyu Cahyadi ◽  
Murniati Mukhlisin ◽  
Sigid Eko Pramono
Keyword(s):  
Information Systems ◽  
Structural Equation ◽  
Accounting Information ◽  
Insurance Companies ◽  
Primary Data ◽  
Top Management ◽  
Insurance Company ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study is objected to test the support of top management  that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.

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