scholarly journals A DESCRIPTIVE ANALYSIS OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEM: THE CASE OF SME IN SOMALIA

2019 ◽  
Vol 4 (2) ◽  
pp. 69-71
Author(s):  
Abdisalam Salad Abdulle
Keyword(s):  
Information System ◽  
Internal Control ◽  
Business Processes ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Business Environment ◽  
Capital City ◽  
Bottom Line ◽  
Accounting Information System ◽  
The Impact

This study attempts to understand the usage of computerized accounting information system (CAIS) and its impact on the performance of SMEs in Somalia. Survey questionnaire is designed and distributed to selected SMEs in the capital city of Mogadishu, Somalia. The results of CAIS’s impact are discussed from four components of balanced scorecard and internal control perspectives. The results of this study may provide knowledge about the impact of usage CAIS for SMEs performance in Somalia and also provide some suggestions to the Somalian government on assistance needed for accounting reporting to improve further SMEs in Somalia. Based on finding, internal business process recorded the highest score i.e mean of 4.13 out of 5.00. It is implied that SMEs responded with challenging ICT business environment with adopting CAIS to improve its bottom line which is business processes.

scholarly journals A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance

2017 ◽  
Vol 1 (2) ◽  
pp. 52-59
Author(s):  
Susan Peter Teru ◽  
Innocent Idoku ◽  
Jane Tinyang Ndeyati
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Business Environment ◽  
Global Business ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information Reliability ◽  
The Impact

Businesses today operate in a highly competitive and changing global business environment and therefore require information system that provides speedy responses to the complex business issue. The rapid development in information technology (IT) has aided companies to generate and make use accounting information systems (AIS), and the qualitative characteristics of any accounting information system to make it effective can be sustained if there is proper internal control system. When companies and businesses adjust and regulate their computerized technique of internal control machinery according to accounting information system (AIS), there would be assurances of the reliability of financial information processes, the control measures of effectiveness and efficiency of the information reliability will be boasted, effectual and improved operative goals and enhanced performance. Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated efficiently and effectively, there will be improved performance, better accounting information reliability for better decision making for both the internal and external users.

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>

The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

2012 ◽  
Vol 26 (2) ◽  
pp. 189-213 ◽  
Author(s):  
Diane J. Janvrin ◽  
Elizabeth A. Payne ◽  
Paul Byrnes ◽  
Gary P. Schneider ◽  
Mary B. Curtis
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Business Environment ◽  
Future Research ◽  
Environmental Scanning ◽  
Accounting Information System ◽  
Integrated Framework ◽  
Shareholder Interest ◽  
New Framework

ABSTRACT To address the changing business environment and increased shareholder interest, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued an exposure draft updating its 1992 Internal Control—Integrated Framework. We review the updated Framework and discuss the comments we (as the Environmental Scanning Committee of the American Accounting Association's Information Systems Section) offered COSO regarding how to improve the Framework. In addition, we identify research opportunities for accounting information system scholars related to the new Framework.

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

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PEMBIAYAAN MURA>BAHAH DI BANK SYARIAH

2017 ◽  
Vol 4 (2) ◽  
pp. 345-376
Author(s):  
Wartoyo Wartoyo ◽  
Nova Gina Meutia
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Management Control ◽  
Control Environment ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Branch Office

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%.

scholarly journals A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria

2018 ◽  
Vol 15 (2) ◽  
pp. 80
Author(s):  
Shamsudeen Ladan Shagari ◽  
Akilah Abdullah ◽  
Rafeah Mat Saat
Keyword(s):  
Information System ◽  
Internal Control ◽  
Banking Sector ◽  
Accounting Information ◽  
Target Population ◽  
Least Square ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Accounting Information System ◽  
The Impact

The overwhelmingly rapid adoption of e-business technology in theNigerian banking sector has resulted in new challenges particularly in thearea of internal control. Although there are conflicting findings on the useof Accounting Information System and internal problems in the bankingsector, the fact remains that internal control is associated with fraud. Inthis regards, for banks to effectively detect and prevent fraud, the use ofAccounting Information System as tool for effective internal control isnecessary. This study aims to propose a model of the effect of internal controlquality in Nigerian banking sector. it is hypothesised that administrativecontrol, data control, and output control has significant influence on internalcontrol quality. The study further hypothesised that internal control qualitywould significantly influence AIS effectiveness uses organisation as unitof analysis with commercial banks that are listed on the Nigerian StockExchange as the target population. A quantitative data will be gatheredusing cross-sectional survey approach. Ordinary least square will be usedfor data analysis. The findings of this study will provide a solution to bankmanagers and other stakeholders in the banking sector regarding internalcontrol weakness experiences over the years.

scholarly journals ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENGENDALIAN INTERNAL PEMBIAYAAN KREDIT USAHA MIKRO PADA PT BANK SULUTGO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Roslin Sawori ◽  
Jenny Morasa ◽  
Steven J. Tangkuman
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Analysis Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Credit Financing

The credit provided by PT SulutGo Bank is very helpful to the community in obtaining its business capital. The problems that often arise in credit are bad debts, and this risks the smooth operation of the bank. This research aims to determine the application of accounting information systems in supporting the internal control of micro business credit financing at PT SulutGo Bank to get a clear picture of this application. This research uses descriptive analysis method. The type of data used in this research is qualitative data. The result showed that the application of the micro finance credit information systems at PT SulutGo Bank has been carried out well and has supported the internal control of micro business credit financing. This is indicated by elements of the accounting information system that supports each component of internal control. Keywords:  application of accounting information system, internal control

scholarly journals IMPACT OF ACCOUNTING INFORMATION SYSTEM IN REDUCING COSTS IN JORDANIAN BANKS

2018 ◽  
Vol 6 (7) ◽  
pp. 210-215
Author(s):  
Aisar Ayed Nahar Albashabsheh ◽  
Modafar Nayel Alhroob ◽  
Belal Eid Irbihat ◽  
Sarfaraz Javed
Keyword(s):  
Information System ◽  
Value Chain ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting System ◽  
Business Organizations ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Reducing Costs ◽  
The Impact

This study is an attempt to analyses the impact of accounting information system in reducing costs in Jordanian banks. This study consist primary and secondary method of collecting and analysis data. This study focus on the two main objectives and three hypothesis developed on the after the in-depth study of relevant literature. The need for accounting systems increases in its regard as a mean which derives its importance and necessity from its level of contribution in improving the value chain of business organizations, it helps in providing the needs from various resources and optimally allocating them under conditions of risk and uncertainty surrounding the business environment. The accounting system is considered as one of the most important information systems that contribute to the rationalization and support of economic decisions which affect the resources and wealth of communities and hence on the welfare of individuals. The accounting system also involves a close relationship with relevant administrative process which involves several tasks and functions; thus, contributing in the improvement of the value chain of business organizations and increasing the level of goal achieving performance. The accounting systems are also used as the basis of evaluating the efforts made in various administrative levels to accomplish tasks and achieve goals.

scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA PENGENDALIAN INTERNAL PADA PT. GEMILANG EMAS INDONESIA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Brenda Langi ◽  
David P. E. Saerang ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Decision Making ◽  
Information System ◽  
Control System ◽  
Organizational Structure ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Data ◽  
Internal Control System

Payroll and wages accounting information system are important in the enterprise systems that help in decision making and implementation of the payroll and wage employees. Internal control system is a system that protects wealth and enterprise accounting data. This study aims to determine how the payroll accounting information system and wage PT. Gemilang Emas Indonesia and whether the system supports the company's internal control efforts. Methods analysis used in this research is descriptive analysis. The results showed payroll accounting information system and wages in PT.  Gemilang Emas Indonesia does not yet support the internal control efforts. Still a lack of segregation of duties in the organizational structure and practices of healthy companies.

scholarly journals The Analysis of The Impact of Accounting Information System on The Effectiveness of Internal Control

2020 ◽  
Vol 8 (1) ◽  
pp. 1-13
Author(s):  
Mas Said Resna Hadiwijaya ◽  
Agung Praptapa ◽  
Icuk Rangga Bawono
Keyword(s):  
Information System ◽  
Human Resources ◽  
Organizational Behavior ◽  
Internal Control ◽  
Accounting Information ◽  
Sampling Technique ◽  
Positive Influence ◽  
Accounting Information System ◽  
System Components ◽  
The Impact

The phenomenon of low effectiveness of internal PT. Langen Kridha Pratyangga Sumedang was presumed to form the reflection of low in accounting information system components. This presumption must be proved and seeked its truth and solution because of the accounting information system components give indication that organization was managed with good and fundamentally will produce the effective employee’s behavior in achieving organization goals. This research takes the title: The Analysis of The Impact of Accounting Information System on the Effectiveness of Internal Control (Case Study at PT. Langen Kridha Pratyangga Sumedang). The research used to approach was theory of reasoned action which explains organizational behavior in a system. The implementation of this research used quantitative method, by using purposive sampling technique. The sample size was 70 persons of employees which were distributed equally to employee whose listed as employee at PT. Langen Kridha Pratyangga and have passed 3 months trial. Questionnaire and interview are used as research technique and multiple linear regression was used as the method of analysis. The result of this research at PT. Langen Kridha Pratyangga Sumedang indicated that (1) the people/human resources have no influence on the effectiveness of internal control, (2) the procedures and instructions have significant and positive influence on the effectiveness of internal control, (3) the data have significant and positive influence on the effectiveness of internal control, (4) the software has significant and positive influence on the effectiveness of internal control, (5) information technology infrastructure has significant and positive influence on the effectiveness of internal control. The result of this research gives implication in taking policy to increase internal control effectiveness. So, The Director of PT. Langen Kridha Pratyangga Sumedang and institution that related with others have expected to pay attention on people/human resources, procedure and instruction, data, software, and technology information infrastructure because four of these variables have significant and positive influence on the internal control.

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