scholarly journals ANALISIS PENGENDALIAN MANAJEMEN INTERNAL TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK UMUM PEMERINTAH DI WILAYAH BANDA ACEH

2019 ◽  
Vol 1 (1) ◽  
pp. 40-49
Author(s):  
Faridah Iriani ◽  
Yushita Marini

This study aims to analyze the performance of the internal management control to the system accounting information on a government-owned bank in the city of Banda Aceh. The study was conducted in three state-owned commercial banks in the city of Banda Aceh, namely Rakyat Indonesia’s Bank, Negara Indonesia’s Bank and Tabungan Negara’s Bank. Data was collected by means of documentation, interviews and questionnaires. After testing the quality of the data and then the data were analyzed using qualitative descriptive analysis of statistical data. The survey results revealed internal management control in state-owned commercial bank in the city of Banda Aceh was good enough, thereby increasing the efficiency and effectiveness of the acquisition of information. Accounting information system performance is affected by the internal management controls were nice, user involvement in system development, education and training on accounting information systems and also the presence of prominent representatives are actively involved in the information system.

2018 ◽  
Author(s):  
Dewi Zulvia

Accounting information system is part of the information system, which can provide information about accounting that can support the performance of the parties - parties who use it. This study was conducted to determine whether factors consisting of user involvement (X1), personal engineering skills (X2), top management support (X3), formalization of development (X4), and training and education program (X5) can affect system performance accounting information (Y). PT.Cipta Niaga Semesta is the chosen research place and the respondents are employees who use accounting information system as many as 47 employees. This research is a quantitative research where using statistical application that is SPSS version 23. Based on result of research analysis concluded from variables used that have significant positive effect to accounting information system performance is variable of personal technique ability and formalization of information system development.


2017 ◽  
Vol 4 (2) ◽  
pp. 345-376
Author(s):  
Wartoyo Wartoyo ◽  
Nova Gina Meutia

Lembaga keuangan khususnya perbankan merupakan lembaga yang menganut prinsip kehati-hatian (prudential principe) terutama dalam hal penyaluran pembiayaan kepada nasabah. Hal ini berlaku juga bagi perbankan syariah yang secara konsep dan prinsipnya sama dengan perbankan konvensional dalam hal penerapan sisem informasi akuntansi. Sistem informasi akuntansi di perbankan lebih dimaksudkan untuk melakukan sistem pengawasan, kontrol dan evaluasi terhadap pembiayaan yang disalurkan, supaya lebih efektif dan terkendali. Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi dalam menunjang efektivitas pengendalian internal pembiayaan murabahah pada PT Bank BNI Syariah Kantor Cabang Cirebon. Penelitian ini menggunakanmetode kualitatif dengan analisis deskriptif. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa penerapan sistem informasi akuntansi pembiayaan mura>bahah} sudah diterapkan oleh PT Bank BNI Syariah kantor cabang Cirebon dan telah memadai serta memenuhi unsur-unsur sistem informasi akuntansi. Sedangkan pengendalian internal dapat dikatakan telah efektif. yang terdiri dari komponen pengendalian internal yaitu lingkungan pengendalian, penaksiran risiko, informasi dan komunikasi, aktivitas pengendalian dan pemantauan. Dalam praktiknya pada pembiayaan, hanya saja lingkungan pengendalian pada manajemen selalu menetapkan target pembiayaan yang tinggi sehingga karyawan bisa saja mengabaikan prosedur atau peraturan yang telah ditetapkan pada  Bank. Dan penerapan sistem informasi akuntansi dalam menunjang efektivitas pengendalian internal pembiayaan mura>bahah} diukur dari NPF pada Bank BNI syariah Kantor Cabang Cirebon menunjukkan tingkat NPF yang berfluktuatif namun masih dibawah standar BI yaitu 5%. Financial institutions, especially banks, are the institutions that embrace the prudential principle, especially in terms of the distribution of funding to customers. This principle is also applied by Islamic banks, which have the same concepts and principles as conventional banks in terms of the application of accounting information system. Accounting information system in banking is intended to monitor, control, and evaluate the system of finance distribution to make it more effective and controlled. This study was aimed at determining the application of accounting information systems to support the effectiveness of internal controls of murabaha financing at PT Bank BNI Syariah Branch Office Cirebon. This study used a qualitative method and descriptive analysis. Based on the research findings and discussion, it can be concluded that the accounting information system of murabaha financing has been applied by PT Bank BNI Syariah Branch Office Cirebon and has been adequate and met the elements ofaccounting information systems. Meanwhile, internal control is considered to be effective, consisting of components of internal control, namely the control environment, risk assessment, information and communication, and controlling and monitoring activities. However, in financing practices, management control environment always sets high targets of financing transaction that drive the employees to ignore the procedures or rules set by the Bank. In addition, application of accounting information systems in supporting the effectiveness of internal control of murabaha financing, which is measured by NPF, at Bank BNI sharia Cirebon Branch Office shows that fluctuative level but still below BI standard of 5%.


2018 ◽  
Author(s):  
Dewi Zulvia

Accounting information system is part of the information system, which can provide information about accounting that can support the performance of the parties - parties who use it. This study was conducted to determine whether factors consisting of user involvement (X1), personal engineering skills (X2), top management support (X3), formalization of development (X4), and training and education program (X5) can affect system performance accounting information (Y). PT.Cipta Niaga Semesta is the chosen research place and the respondents are employees who use accounting information system as many as 47 employees. This research is a quantitative research where using statistical application that is SPSS version 23. Based on result of research analysis concluded from variables used that have significant positive effect to accounting information system performance is variable of personal technique ability and formalization of information system development.


2021 ◽  
Vol 5 (1) ◽  
pp. 253
Author(s):  
Annisa' Amanattyas wahyudi Putri ◽  
Endang Masitoh ◽  
Purnama Siddi

This study aims to examine and analyze the effect of user involvement, personal technical skills, top management support (organizational structure), formalization of system development and training and education programs on the performance of accounting information systems. Sources of data are primary data in the form of answers to angke and secondary data in the form of an overview of Boys Bakery and Cake. The method used in this study is the classical assumption test and multiple linear regression analysis with the help of the SPSS version 26 program. The population in this study was 74 people. The sample was selected from the purposive sampling method as many as 55 people from several sections and branches. The results of this study indicate that user involvement and training programs have an effect on the performance of the Accounting Information System while personal engineering skills, top management support (organizational structure), formalization of system development have no effect on the performance of the Accounting Information System.


2020 ◽  
Vol 3 (1) ◽  
pp. 22
Author(s):  
Munich Heindari Ekasari ◽  
Desy Diana ◽  
Mohamad Saefudin

Geographyc Information System (GIS) is an information system that is applied to store, recall, enter, analyze, process, and produce data in the form of geographic data, used for decision making in support of a system development plan. The problem of finding information to find out the location of various places in an area with the help of smart phones. The use of smart phones in a growing community, then the idea arose to create an application called Find Your Futsal, which is an application about futsal field information based on the Geographyc Information System in the Tangerang area. Futsal has many benefits for the surrounding community. They can use the futsal field to support various futsal activities. The design method of this GIS application research application uses the SDLC (System Development Life Cycle) research method. Started designing the displays in the application, designing the database used in making the application. Next start the application by coding with a predetermined programming language using the Android Studio application. Furthermore, it is compiled and implemented on Android-based mobile devices. The application of the results of this study is a geographic information system application futsal field in the city of Tangerang that is simple and easy to use. As well as GPS and maps as features in it.


2017 ◽  
Vol 5 (2) ◽  
pp. 131-137
Author(s):  
Dedi Apriyandi ◽  
Kusworo Adi ◽  
Aris Puji Widodo

Meningitis vaccination service in Polyclinic of Class III Port Health Office (KKP) of Banda Aceh almost annually has increased the number of patients. There are several problems in the administration information system of meningitis vaccination that is currently running which officer is taking a long time to monitor the stock of vaccine and searching patient’s data that has been vaccinated. In the other hand, the data and information produced has yet incomplete, inaccurate and inconforn according within user system problems, Inaccurate timing for reporting and resulted to the inforrmation’s inconsistency. The purpose of this research is to produce an web-based information system of vaccine administration of meningitis at Polyclinic Class III Port Health Office of Banda Aceh.     The type of researchs used are qualitative and quantitative. This research design using one group pre and post test, system development using FAST method (Framework for the Application of System Techniques). Research subjects consisted of 8 respondents who work in Polyclinic Port Health Office Banda Aceh. The result of observation and interview is conducted by the method of content analysis and descriptive analysis by using the weighted average. Descriptively, the results of data analysis shows which overall weighted average value of quality information before the development of 1.91 system and after the development of 3.64 system with a difference of 1.73. The average calculation of time required to perform services to patients to be faster 4.9 minutes.     There is need support and commitment from the Class III Port Health Office Banda Aceh for implementing the administration information system of meningitis vaccination that has been developed optimally. Monitoring and evaluating users of the system should be performed periodically by Port Helath Office of Banda Aceh.


2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Ferdian Aditya Pratama ◽  
Eko Sediyono

Abstract. The user involvement in information system development has an important role to develop some systems. The user involvement also has an important role to determine whenever the system is executed properly or not. SDLC is a procedure used to describe a process that occurs during the manufacturing the system. SDLC Process has some phases, they are Project Selection & Planning, Analysis, Design, and Testing & Deployment. The Objective of this study is to understand how much percentage from the user involvement that occur during the information system developing process. The result from this paper is an analysis result from the user involvement that occurs during the information system developing using the SDLC model.Keywords: Information System, SDLC, User Involvement. Abstrak. Peranan dari user terhadap pengembangan sebuah sistem informasi memiliki peranan yang penting dalam proses pembuatan sebuah sistem. Peranan dari user juga menentukan apakah sistem yang dibangun sudah terpenuhi sesuai dengan kebutuhan atau belum. SDLC merupakan sebuah prosedur yang digunakan untuk mendeskripsikan sebuah proses yang terjadi selama pembuatan sebuah sistem. Proses SLDC memiliki beberapa fase seperti Project Selection and Planning, Analysis, Design, dan Testing & Deployment. Tujuan dari penelitian ini adalah mengetahui seberapa besar persentase dari keterlibatan user selama proses pembangunan sistem informasi perjalanan dinas. Hasil dari penelitian ini yaitu berupa sebuah hasil analisis terhadap keterlibatan user dalam proses pembangunan sistem informasi menggunakan model SDLC.Kata Kunci: Sistem Informasi, SDLC, User Involvement.


2020 ◽  
Vol 3 (1) ◽  
pp. 378-386
Author(s):  
Muhammad Razuli ◽  
Sugiarto Sugiarto ◽  
Taufiq Saidi

The housing complex in Banda Aceh City has been built up and spread to the suburbs. The condition of one housing with another housing is different. Each consumer has its own consideration in determining the housing location, type of house built, facilities provided, and the price and manner of ownership of the house. This study aims to identify consumer decision factors in choosing housing locations, and identify dominant consumer decision factors in choosing housing locations in Banda Aceh City. Respondents in this study were residents entering the city of Banda Aceh. The number of samples in this study was set at 150 people. The sampling technique used was proportionate stratified random sampling, which is the determination of samples in proportionally non-homogeneous and stratified populations. The factors evaluated are accessibility factors, completeness of infrastructure and facilities, facilities, environmental conditions, prices and services, and buildings. Data processing used validity test, and reliability test, while data analysis used descriptive analysis and factor analysis of Principle Component Analysis (PCA). The results showed that factors that became consumer decisions in choosing housing locations were accessibility and service factors, infrastructure and facilities, facilities and home ownership, environmental conditions, price and design, road conditions, and price conformity factors. The dominant consumer decision factor in choosing housing locations is accessibility and service factors with a variance of 24.798%. Indicators of accessibility and service factors are proximity to the workplace, proximity to the main road, proximity to the city center, proximity to trade facilities, proximity to educational facilities, proximity to banking service facilities, proximity to government offices, proximity to recreational/entertainment places, proximity to sports venues, proximity to terminals, ease of reaching locations without significant obstacles, prices according to facilities and infrastructure offered, speed of developers receiving complaints, DP fees and ease of DP payments, discounts, and gift bonuses.


2020 ◽  
Vol 12 (2) ◽  
pp. 152-173
Author(s):  
Maria Stefani Osesoga

The purpose of this research is to obtain empirical evidence about the influence of user participation, accounting information system’s user training education program, top management support, system development formalization, and information technology sophistication towards the performance of accounting information system. The object in this research is retail company in the Tangerang, Tangerang Selatan, Jakarta, and Bogor which use accounting information system. Data used in this research was primary data from questionnaires. There were 153 respondents consists of employees at retail company that already use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this research are: (1) user participation had significant and positive affect toward the performance of accounting information system, (2) accounting information system’s user training education program had no positive affect toward the performance of accounting information system, (3) top management support had significant and positive affect toward the performance of accounting information system, (4) system development formalization had no positive affect toward the performance of accounting information system, and (5) information technology sophistication had no positive affect toward the performance of accounting information system.   Keywords: Accounting Information System’s User Training Education Program, Information Technology Sophistication, System Development Formalization, Top Management Support, User Participation.


Author(s):  
Khaled Dahawy ◽  
Khaled Samaha

Improving our understanding of the accounting information system development in a specific Egyptian context, this case aims to investigate the development of a redesigned automated accounting system in a privately owned Egyptian company that was planning material changes in its accounting systems and organizational structure through integrating ICT systems. In other words, this case attempts to explore the company’s strategic decisions regarding computerized accounting information system implementation choices, problems met during the implementation process, and the actions taken to takeover these problems to gain the potential accounting system redesign benefits. Tracking the automated accounting system redesign highlights some implementation success key factors and emphasizes that obtaining top management commitment to the process of an automated accounting system implementation is a prerequisite for success.


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