scholarly journals THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM AND ENERGY CONSUMPTION ON CARBON EMISSION IN THE TEXTILE INDUSTRY OF INDONESIA: MEDIATING ROLE OF THE SUPPLY CHAIN PROCESS

2020 ◽  
Vol 11 (1) ◽  
pp. 536-543
Author(s):  
Juhriyansyah Dalle ◽  
Atma Hayat ◽  
A. Karim ◽  
Satria Tirtayasa ◽  
Emilda Sulasmi ◽  
...  
2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Ivan Senjaya

The change of time, technology, and competition influence indirectly to company’s environment. This makes company should to review the aspects that exist within the company, one of which is the effectiveness of the company cycle. One main function of accounting information system is processing the data into useful information for decision makers to make the cycle to be effective so that corporate goals can be achieved. Use-case modeling is one of the documentation tools in the accounting information system that can also generate information about the effectiveness of a cycle. This research used analytical descriptive method as research method with data collection techniques by interview, observation, and library research. Object of this case study of research is CV Makmur Abadi, a company in textile industry. After the research process is done, it can be concluded that the role of use-case modeling in assessing effectiveness is as a supporting role by providing guidance. Use-case can provide guidance on assessing the effectiveness of cycle especially by components in use-case such as use-case narratives and use-case dependencies diagrams. With these guidance, the process assessment of effectiveness becomes more systematic to present accurate and useful information.Keywords:Use-case Modeling, Assessment of Effectiveness Level, &Expenditure Cycle.


2020 ◽  
Vol 8 (2) ◽  
pp. 35-45
Author(s):  
Waseem Yousaf ◽  
Raheel Jamil ◽  
Zardashia Nazir Chohan ◽  
Muhammad Muneeb Akmal Mughal

The goal of the existing study is to explore the impact of accounting information system (AIS) and intensity of energy on the effective energy consumption of the sugar industry in Pakistan. The goal also consist upon the moderating role of effectiveness of supply chain on the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The employees that are related with AIS and supply chain are the respondent and they provide the data by questionnaires and the data was evaluated by employing the effective tool of data analysis named as Smart-PLS. The results show that AIS and intensity of energy have positive link with the effective energy consumption. The findings also show that effectiveness of supply chain positively moderates among the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The policymakers and the upcoming researchers will be the users of this study who can get guidelines in developing regulation regarding effective energy consumption and also in exploration of this area in future.


Accounting ◽  
2021 ◽  
pp. 645-654 ◽  
Author(s):  
Malek Hamed Alshirah ◽  
Abdalwali Lutfi ◽  
Ahmad Farhan Alshira’h ◽  
Mohamed Saad ◽  
Nahla Mohamad El Sayed Ibrahim ◽  
...  

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.


2018 ◽  
Vol 4 (3) ◽  
pp. 110-127
Author(s):  
Aleksandar Savić ◽  
Miloš Miljković ◽  
Tamara Damnjanović

Sign in / Sign up

Export Citation Format

Share Document