scholarly journals EVALUASI DAN DESAIN SISTEM INFORMASI AKUNTANSI PEMUNGUTAN DAN PENYETORAN PPN DALAM UPAYA MENINGKATKAN EFISIENSI KINERJA SUBDINAS PERPAJAKAN PADA PT. PELABUHAN INDONESIA III (PERSERO) CABANG TANJUNG PERAK

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Anindya Retno Wardhani ◽  
A.A Gde Satia Utama
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Data Entry ◽  
Qualitative Approach ◽  
Real Problem ◽  
Research Subject ◽  
Case Study Method ◽  
Accounting Information System ◽  
The Government

Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak is one of the institution body that appointed by the Government to carry out the collection and remittance of WAPU VAT according to PMK No. 85 / PMK.03 / 2012 (amended by PMK No. 136 / PMK.03 / 2012). WAPU VAT collection and deposit system are inefficient because it requires a lot of time and effort when it comes to input the data entry of tax invoice, printing Tax Deposit and sent it to Bank Perception. Three steps activities need to be done more than once. Therefore, Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak need the collection and remittance of the WAPU VAT system that sufficient to improve the efficiency of tax suboffices performance.This research aims to design the accounting information system for collecting and depositing process WAPU VAT. WAPU VAT Deposit using e-tax payment application are expected to overcome the problems that will arise in the WAPU VAT system deposit.Exploratory qualitative approach with case study method chosen in order to dig up the real problem occurs and find a solution. This research are expected to contribute significantly towards Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak as a research subject. In addition, the implementation of draft e-tax application payment system are expected to improve efficiency process of collection and remittance of WAPU VAT. Keyword : System Design, Wapu VAT, Efficiency, e-tax payment

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals ANALYSIS OF ACCOUNTING INFORMATION SYSTEM DISTRIBUTION OF BOP RA FUND (CASE STUDY ON RA PERWANIDA KARANGREJO 02)

2019 ◽  
Vol 12 (1) ◽  
pp. 95-104
Author(s):  
Nur Ika Mauliyah ◽  
Dwinda Agus Prastiwi
Keyword(s):  
Information System ◽  
Qualitative Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Technical Guidance ◽  
Descriptive Qualitative

The purpose of this study is to analyze the accounting information system of BOP RA funds distribution, the existence of accounting information system in the distribution of funds BOP RA as accounting information system has been run effectively as a provider of information. Analyzing the accounting information system conducted on the distribution of BOP RA funds. This research uses descriptive qualitative method that describes thoroughly to the implementation of accounting information system applied at school RA X and compared with technical guidance as well as theories related to accounting information system, so that it can produce result desired by researcher. The results of this study indicate that the accounting information system channeling BOP RA funds are in conformity with the reference and rules but not yet the formation of flowchart.

scholarly journals CONTROL AND ACCOUNTING INFORMATION SYSTEM USING COSO ERM IN PT. EMII

2018 ◽  
Vol 5 (1) ◽  
pp. 49-63
Author(s):  
Faiz Syahputra ◽  
Imelda Suardi
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting Information System ◽  
Control Framework ◽  
Information And Communication ◽  
Almost All ◽  
New Procedures

The use of accounting information system effects the implementation of internal control. COSO ERM method is now the most widely accepted internal control framework in the world and used as the basis for this research. The case study was conducted in a medical equipment distributor that has implemented accounting information system for their financial reporting. The focus is on its process, threats, and controls using interview and questionnaire to the employess. This research proposed new procedures for both revenue and expenditure cycles and suggested activites for better internal control. The result showed that the company has implemented good internal control in almost all COSO ERM measurement, except for information and communication aspect.

scholarly journals ADOPSI TEKNOLOGI SISTEM INFORMASI AKUNTANSI MELALUI PEMANFAATAN ZAHIR ACCOUNTING (STUDI KASUS : PT. ANEKA SISTIM INFORMASI BOGOR)

2018 ◽  
Vol 16 (1) ◽  
pp. 75
Author(s):  
Eni Heni Hermaliani ◽  
Devy Narulyta
Keyword(s):  
Information System ◽  
Data Collection ◽  
Financial Reporting ◽  
System Development ◽  
Accounting Information ◽  
Data Entry ◽  
Financial Statements ◽  
Accounting Information System ◽  
Master Data ◽  
Computer Based

          PT. Aneka Sistim Informasi is a company engaged in trade and services, in which the process of processing and application of financial transaction data is still using conventional system. Through this research the authors describe the outline of accounting information using Zahir Accounting application. Accounting information system is a computer-based system that includes the transaction processing cycle, the use of information technology and information system development. The purpose of this research is to facilitate data entry transaction and financial reporting using accounting program applications. While the data collection method used is a direct observation of transactions that occur in the daily activities of business process activities, then do the interview on the Store Manager and Administration. The literature review studies complement two previous data collection techniques to strengthen theoretically. The result of data processing by using the application of accounting program starts from data entry by doing initial setup, beginning balance, master data up to transaction entry. Thus it will automatically generate the necessary financial statements to be more effective and efficient in making financial statements and facilitate the decision-making process. Keywords : Technology Adoption, Accounting Information System, Zahir Accounting

scholarly journals KESEJAHTERAAN MASYARAKAT DARI PERSPEKTIF ASHABIYAH IBNU KHALDUN

2020 ◽  
Vol 7 (11) ◽  
pp. 2192
Author(s):  
Anantasena Indra Wicaksono ◽  
Siti Inayatul Faizah
Keyword(s):  
Public Transportation ◽  
Service Providers ◽  
Equity Theory ◽  
Qualitative Approach ◽  
Case Study Method ◽  
Ibn Khaldun ◽  
Transportation Service ◽  
Religious Tourism ◽  
The Government

ABSTRAKJumlah pengunjung di wisata Sunan Giri sejak tahun 2017 hingga 2019 mengalami peningkatan, sehingga membuat pendapatan rata-rata harian yang diperoleh pengemudi dokar cukup tinggi yaitu kurang lebih 400.000 rupiah di hari kerja, sedangkan di akhir minggu atau musim libur bisa mencapai dua kali lipatnya. Penelitian ini bertujuan untuk menganalisis keadilan sosial dan kesejahteraan anggotan paguyuban di wisata religi Sunan Giri berdasarkan prinsip ashabiyah melalui circle of equity Ibnu Khaldun. Penelitian ini menggunakan kualitatif deskriptif dalam menganalisis permasalahan. Wawancara dilakukan kepada lima anggota paguyuban di wisata Sunan Giri, yang terdiri dari kusir dokar, wakil ketua paguyuban, dan informan kunci. Hasil penelitian menemukan bahwa tingkat keadilan sosial dan kesejahteraan paguyuban wisata Sunan Giri menurut teori Ibnu Khaldun melalui ashabiyah dan circle of equity yang masih rendah. Hasil penelitian diperkuat diperkuat dengan penambahan analisis penelitian melalui triangulasi dengan teori Al Ghazali.                Keywords: Kesejahteraan Islam, Ibnu Khaldun, Circle of Equity, Ashabiyah ABSTRACTThe purpose of this study is to find out how the welfare of traditional public transportation service providers in the Sunan Giri religious tourism area in the perspective of Ibn Khaldun. The approach used in this study uses a qualitative approach. This type of research is a case study method. The results showed that Ibn Khaldun's thought in the Circle of Equity theory of a person's level of welfare could be measured through Sharia values, so that when the providers of doctoral services in the Sunan Ampel religious tourism area performed obligatory prayers at the mosque and performed alms. Ashabiyah badawah-based economies are also applied in this community, because people tend to have a goal to save for the future in the hope of providing something more for their offspring later. The value of their wealth has not been able to share their wealth with fellow believers because it is only enough for themselves and is still classified as a prosperous family in stage III. in fact the circle of equity theory experienced a setback which increasingly troubled and kept the community from the word prosperous because the government did not want to be involved in the process of welfare for its people.Keywords: Islamic Welfare, Ibnu KHaldun, Circle of Equity, Ashabiyah

scholarly journals PERANCANGAN SISTEM PELAPORAN AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) SESUAI DENGAN SAK-ETAP DI WILAYAH MALANG (Studi Kasus pada Resto Gama Malang)

2018 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Intan Rachmawati A
Keyword(s):  
Economic Growth ◽  
Information System ◽  
Data Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Accounting System ◽  
Actual Situation ◽  
Accounting Information System ◽  
Accounting Information Systems

The purpose of this research is to know about the application of accounting information system and reporting from Resto Gama. Resto Gama is a retoran or restaurant business that coincided in Watu Gong Malang city, started in design in 1993 and started operating in 1994 in Jember. The purpose of this restaurant opening to serve the high interest of the community, especially Brawijaya students in the field of culinary or culinary. This research uses descriptive qualitative approach where data will be analyzed descriptively from interview, and note from result of observation. Notes will be analyzed to systematically describe the focus of research which includes the design of accounting information systems and the draft of financial statements in accordance with the standards. Data analysis aims to describe the actual situation in the field. From the results of this study shows that the system is done by restaurant gama still less and should be evaluated. There is still a merger of jobdesk applied by gama. The accounting system at the restaurant is also less effective to run. This can be seen from the development and economic growth of Resto Gama Watugong which is considered slow.

scholarly journals The ANALYZING THE ACCOUNTING INFORMATION SYSTEM SALES CASH IN IMPROVE THE EFECTIVITY SALES

2020 ◽  
Vol 8 (1) ◽  
pp. 56-63
Author(s):  
Nur Ika Mauliyah
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Describing Functions ◽  
Sales Effectiveness

The  aims of this research are: Analyzing the Accounting System of cash sales implemented at UD. Tani Mulyo with Accounting System whether it is appropriate theory. This research is a case study (1) Describing the cash sales activities and describing functions, procedures, documents, accounting records for cash sales, (2) Provide comparisons to Accounting Information System applied to SIA according to the theory adapted (3) Create Flowchart in accordance with existing procedures. Based on the analysis it could be concluded that: (1) The existence of overlapping tasks and responsibilities in the work on related functions. (2) The absence of Accounting Information System and Flowchart. (3) Document usage and accounting records in the accounting system is still simple and manual. (4) Although the sales are done smoothly, but in accordance with the system and procedures appropriate for use in the company will further improve the effectiveness of the sales activities. With the increase in sales effectiveness, the company's results are also increasing.

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