Akuntansi Manajemen Limbah Industri Perhotelan (Studi kasus: Sebuah Hotel Bintang Empat di Makassar)

The purpose of this research is to produce the accounting information for management decision making about the estimation of revenue and cost of waste cultivation in hotel. The research methodology used descriptive quantitative using waste material exchange and recycle as the alternatives waste cultivation. The empirical result shows that the estimation of financial performance (profit) which sourced from solid and liquid waste cultivation based on the parameter used will be consideration and recommendation

Download Full-text

ANALISIS SISTEM PEMPROSESAN TRANSAKSI PADA SIKLUS REVENUE PT SIG

Jurnal Vokasi Indonesia ◽

10.7454/jvi.v2i2.44 ◽

2016 ◽

Vol 2 (2) ◽

Author(s):

Arthaingan H. Mutiha

Keyword(s):

Decision Making ◽

Information System ◽

Accounting Information ◽

Reliable Information ◽

Flow Diagram ◽

Management Decision ◽

Accounting Information System ◽

Management Decision Making ◽

Data Flow Diagram ◽

Modelling Process

Good accounting information system is information system that can generate accurate, on time and reliable information for management decision making. The use of database to keep the financial transaction and operasional transaction data must be integrated. Integrated database will avoid redundant data and keep the currency of data. Single database in each division will be time consuming, expensive and will cause inconsistency of data. This will be the disadvantage for the company to compete. PT SIG is the company operating in freight forwarding industry. One of the main responsibility is to manage the delivery of package from one place to another place all over the world and to manage all documents related to the shipping. The management of documents in this industry is very complex, therefore the need to handle the documents in the efficient, complete, fast and zero errror is the prime need of the management. The documents distributed in this industry are complex. The shipment of the package can be performed if the whole documents are complete. Unfortunatelly, the company can not manage its documents efficiently and effectively. Documents are manually generated and also manually distributed. The analysis in this research is the modelling process analyis that will become the basis for the designing of the system. Modelling process used in this research is Data Flow Diagram. The analysis of Information System of PT SIG is capable of giving some recomendation to solve the company problem in getting data accuratelly,on time and also to give the best service to the customer The reliable accounting information system is the system that can generate accurate, on time and reliable information for management decision making and to serve customer in a better way.Keyword : analysis information system, proces modelling, data flow diagram

Download Full-text

Conflitos de Agência e Assimetria de Informações Contábeis: Entre a Tomada de Decisão e a Gestão Corporativa

International Journal of Professional Business Review ◽

10.26668/businessreview/2020.v5i2.199 ◽

2020 ◽

Vol 5 (2) ◽

pp. 234

Author(s):

Kathleen Xavier de Almeida ◽

Ruan Carlos dos Santos ◽

Maria do Socorro Silva Mesquita ◽

Rosimery Alves de Almeida de Lima

Keyword(s):

Decision Making ◽

Accounting Information ◽

Management Decision ◽

Decision Making Process ◽

Accounting Systems ◽

Governmental Organizations ◽

Non Governmental Organizations ◽

Close Relationship ◽

Management Decision Making ◽

Research Findings

Objective - The registration and disclosure of the company's accounting information, attributed to the accounting professional, is of utmost importance for the decision making process for the company-manager. This theoretical essay presents and discusses the main contributions of the theory on management decision making between the company and the accounting process.Methodology - In methodological terms, this study is defined as a theoretical essay, in the sense that it seeks, through the existing literature, an understanding of the issue of Corporate Governance in Non-Governmental Organizations. This study can be classified as a theoretical-conceptual bibliographic research. The study will search the existing literature of the theme, with the purpose of elaborating a theoretical reference on Agency Theory, Accounting and Corporate Governance.Results - As a contribution to the discussion, this work was developed from extensive bibliographic research in Brazilian and international journals and events, contemplating foundations related to the reality of Accounting and organizations. Although few researches address the association of these theories with accounting practice, especially regarding the production of accounting information for external users, the research findings expose the close relationship between the two fields of knowledge. Contributions - Among the main contributions of decision theories to accounting science, knowledge about human behavior that can be used in behavioral accounting, the need for subsidies for accountants to make more rational decisions and, especially, the possibility of improving accounting systems, aiming at better treatment of information for the decision-making process, stand out.

Download Full-text

George Sorter’s Influence on Accounting Thought

Accounting Historians Journal ◽

10.2308/aahj-2020-015 ◽

2021 ◽

Author(s):

Robert Bloom

Keyword(s):

Decision Making ◽

Accounting Information ◽

Relevant Information ◽

Management Decision ◽

User Perception ◽

Financial Reports ◽

Vast Array ◽

Long Run ◽

Management Decision Making ◽

Research Director

An innovative accounting theorist and educator, Sorter was concerned about how accounting information could be used in financial and management decision making. He formulated an events approach to accounting that called for providing a vast array of presumably relevant information to users of financial reports to allow them as individuals to select whichever data they deemed suitable to make their own long run forecasts and their own financial and management decisions. He emphasized that valuation of the firm is a subjective endeavor, a matter of individual user perception. He served as the research director of the AICPA’s Trueblood Report (1973), which laid the foundation for the FASB’s Conceptual Framework.

Download Full-text

Effect Of Human Resource In Accounting Information System On Management Decision-Making In Seventh-Day Adventist Institutions In Eastern Nigeria

Advances in Social Sciences Research Journal ◽

10.14738/assrj.86.9876 ◽

2021 ◽

Vol 8 (6) ◽

pp. 117-129

Author(s):

Edet Eyibio Okon ◽

Chima Evans Otuza ◽

Samuel O. Dada

Keyword(s):

Decision Making ◽

Information System ◽

Human Resources ◽

Human Resource ◽

Accounting Information ◽

Business Environment ◽

Seventh Day Adventist ◽

Management Decision ◽

Accounting Information System ◽

Management Decision Making

The constant changes in the business environment, both domestic and international, have brought about great challenges on management of business organizations. Despite huge investments in accounting information systems, several organisations have not realized the full potential benefits of using these systems because of persistent failures. This study therefore investigated the effect of human resources in accounting information system on management decision-making in Seventh-day Adventist institutions in Eastern Nigeria Union Conference. This study adopted a cross-sectional survey research design. The population of this study was 250 accounting officers (Management, and General Administration) in the 24 entities. The sample size was total enumeration of all the 250 employees. A structured and validated questionnaire was used for data collection. The response rate was 84.4%. Data was analyzed using inferential statistics (simple linear regression analysis). The findings revealed that human resources in AIS has a positive and significant effect on management decision-making in Seventh Day Adventist Institutions in the Eastern Nigeria. Based on the findings of this study, the study recommended that institutions should give devoted attention on factors that will promote human resource development in the institutions, as this is capable of contributing positively on the management of the organization, which include informed decision-making.

Download Full-text

PERANAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN PADA PT. ABADI MEDAN JAYA JAPARIS

Worksheet : Jurnal Akuntansi ◽

10.46576/wjs.v1i1.1537 ◽

2021 ◽

Vol 1 (1) ◽

pp. 15-20

Author(s):

Indah Puspita Sari Bulolo ◽

M. Nursidin

Keyword(s):

Decision Making ◽

Information System ◽

Information Systems ◽

Linear Regression Analysis ◽

Accounting Information ◽

Management Decision ◽

System Variable ◽

Accounting Information Systems ◽

Management Decision Making ◽

Operational Activity

The role of information systems is very important for companies to be able tosupport every operational activity and assist in the decision-making process. Therehave been many companies that use information systems to support their businessprocesses so that by using this information system, the company's competitiveadvantage can be achieved. The formulation of the problem in this study is how therole of accounting information systems in management decision making at PT.Abadi Medan Jaya Japaris ?. The research objective is to identify and analyze therole of accounting information systems in management decision making at PT.Abadi Medan Jaya Japaris. This study uses simple linear regression analysis,determination test and t test, with the help of the SPSS version 20.00. Based on theresults of hypothesis testing, it shows that t count > t table, namely 18.905>2.03951, then H0 is rejected and H1 is accepted, which means that the accountinginformation system variable has a positive and significant effect on the decisionmaking variable at PT. Abadi Medan Jaya Japaris. Which means that theaccounting information system plays an important role for management in makingdecisions at PT. Abadi Medan Jaya Japaris. In addition to the determination test,it is known that the percentage of the relationship between variable X accountinginformation system and variable Y is used. The determination test is used todetermine the influence of the accounting information system on decision makingof 0.920 or 92% while the remaining 0.08 or 8% is influenced by other factors thatare not researched in this study

Download Full-text

Hometown Community Church: Opportunities and Challenges of Continued Growth

Issues in Accounting Education ◽

10.2308/iace-51773 ◽

2017 ◽

Vol 32 (3) ◽

pp. 129-136 ◽

Cited By ~ 1

Author(s):

Mary F. Stone ◽

Sheri L. Erickson

Keyword(s):

Decision Making ◽

Qualitative Data ◽

Accounting Information ◽

Management Decision ◽

For Profit ◽

The Past ◽

Not For Profit ◽

Management Decision Making ◽

Increasing Demand ◽

Community Church

ABSTRACT Hometown Community Church is a not-for-profit (NFP) organization that is faced with substantial attendee growth and the corresponding challenges that come with increasing demand. Located in the Midwest, Hometown Community Church has grown over the past several decades from a few dozen parishioners to a church with two building sites and increasing attendance. As growth continues, three alternatives are presented to help alleviate the space crunch. The business and accounting topics that this case addresses include:•The necessity and usefulness of accounting information in NFP enterprise decisions.•The need to make well-informed and well-analyzed choices when “business” is good, not just when “business” is bad.•The analysis, in a NFP, of management decision-making scenarios, such as make or buy, adding a second branch “store,” and capacity constraints.•The discussion of both quantitative and qualitative data in the decision-making process.

Download Full-text

Centralization and Effectiveness of Reward Management in Multinational Enterprises

Journal of Personnel Psychology ◽

10.1027/1866-5888/a000195 ◽

2018 ◽

Vol 17 (2) ◽

pp. 55-65 ◽

Cited By ~ 1

Author(s):

Michael Tekieli ◽

Marion Festing ◽

Xavier Baeten

Keyword(s):

Decision Making ◽

Social Identity Theory ◽

Multinational Enterprises ◽

Role Identity ◽

Management Decision ◽

Role Identities ◽

Management Decision Making ◽

New Perspective ◽

Subsidiary Managers ◽

The Relationship

Abstract. Based on responses from 158 reward managers located at the headquarters or subsidiaries of multinational enterprises, the present study examines the relationship between the centralization of reward management decision making and its perceived effectiveness in multinational enterprises. Our results show that headquarters managers perceive a centralized approach as being more effective, while for subsidiary managers this relationship is moderated by the manager’s role identity. Referring to social identity theory, the present study enriches the standardization versus localization debate through a new perspective focusing on psychological processes, thereby indicating the importance of in-group favoritism in headquarters and the influence of subsidiary managers’ role identities on reward management decision making.

Download Full-text