EVALUASI ATAS PENGENDALIAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT PENGELOLA PUSAT PERDAGANGAN CARINGIN UNTUK MENGUKUR EFEKTIVITAS DAN EFISIENSI PENGELOLAAN PENDAPATAN LISTRIK

2018 ◽  
Vol 1 (2) ◽  
pp. 1-10
Author(s):  
Nano Suyatna
Keyword(s):  
Human Resources ◽  
Human Error ◽  
Accounting Information ◽  
Good Control ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Payment Methods ◽  
Reasonable Cost ◽  
Financial Transactions ◽  
A Company

In an effort to improve electricity services to customers, there needs to be a balance between the supply of electricity and revenue. Payment methods made by the Perusahaan Listrik Negara (PLN) use Postpaid and Prepaid methods. Because services with postpaid methods better meet customer satisfaction, this method is chosen. Sales Accounting Information System is an information technology-based accounting application to support financial transactions in a company to run faster, more precisely and accurately at a reasonable cost. In its operation, it takes competent human resources to not be a source of problems (human error) and adequate infrastructure. To overcome the obstacles that will arise, whether triggered by the application or by the human resources themselves, it is necessary to control both aspects. Based on this research it shows that the application  of  Sales Accounting Information Systems and existing human resources is sufficiently supportive  and  reliable  in  supporting the creation of good control as it is proven that the level of acceptance of sales targets is realized effectively and efficiently.    

scholarly journals PERANCANGAN SISTEM E-ACCOUNTING PADA PT.MANDIRI AGUNG LUBUKLINGGAU

2019 ◽  
Vol 4 (1) ◽  
pp. 50-57
Author(s):  
Lukman Sunardi ◽  
Andri Anto Tri Susilo
Keyword(s):  
Information System ◽  
Information Systems ◽  
Human Error ◽  
Accounting Information ◽  
Modeling Language ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Accounts Receivable ◽  
A Company

Abstrak Sistem informasi akuntansi merupakan jantung bagi sebuah perusahaan. Sistem informasi akuntansi membuat sebuah perusahaan mampu melakukan pengendalian dan memudahkan perusahaan dalam meningkatkan kinerjanya. Salah satu bagian dari sistem informasi akuntansi adalah sistem penjualan dan piutang. Penelitian ini dilakukan pada perusahaan distributor yang bergerak di bidang penjualan alat-alat elektrikal, mekanikal, dan telekomunikasi. Perusahaan tersebut sedang berkembang pesat dengan jumlah transaksi penjualan yang cukup banyak dan kompleks setiap harinya, namun masih menggunakan sistem manual sehingga kurang efektif dan efisien. Maka dari itu penulis mengangkat judul prancangan system e-accounting pada PT. Mandiri Agung Lubuklinggau.  Pada penelitian ini penulis menggunakan perancangan system menggunakan United modeling language (UML) dan pada penelitian ini penulis mengunakan metode deskriptif dimana penggunaan metode dimaksudkan agar kebenaran yang diungkapkan benar-benar berdasarkan bukti ilmiah yang kuat adapun hasil dari penelitian ini maka dapat disimpulkan dengan adanya system e-accounting ini memperbaiki kelemahan yang ada pada sistem informasi akuntansi penjualan dan piutang yang sedang berjalan. Serta meningkatkan pengendalian intern perusahaan serta meminimalisir kecurangan dan human error yang dilakukan karyawan. Kata kunci—PHP,Akuntansi, E-Accounting   Abstract  Accounting information systems are the heart of a company. Accounting information systems make a company capable of controlling and making it easier for companies to improve their performance. One part of the accounting information system is the sales and accounts receivable system.This research was conducted at a distributor company engaged in the sale of electrical, mechanical, and telecommunications equipment. The company is growing rapidly with a number of sales transactions that are quite numerous and complex every day, but still use the manual system so that it is less effective and efficient. Therefore the author raised the title of the design of e-accounting system at PT. Mandiri Agung Lubuklinggau.In this study the author uses the system design using the United modeling language (UML) and in this study the author uses descriptive methods where the use of the method is intended so that the truth revealed is really based on strong scientific evidence while the results of this study can be concluded with the existence of system e -accounting fixes weaknesses that exist in the current sales and accounts receivable accounting information system. And improve internal control of the company and minimize fraud and human error by employees. Keywords—PHP,Accounting,E-Accounting

scholarly journals EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. CIPUTRA INTERNASIONAL MANADO

2014 ◽  
Vol 3 (1) ◽  
pp. 23
Author(s):  
Judhistia Baramuli ◽  
Herman Karamoy
Keyword(s):  
Information System ◽  
Internal Control ◽  
Financial Management ◽  
Accounting Information ◽  
Good Control ◽  
Relevant Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Environment Control ◽  
Business Property

ABSTRAK Aktivitas bisnis properti merupakan aktivitas bisnis yang bergengsi dan menjanjikan bagi para pengusaha. Bisnis property bukanlah bisnis sederhana, bisnis ini besar dan kompleks, ditambah dengan semakin banyak pelaku bisnis yang memilih untuk menekuni bisnis ini, itu artinya persaingan semakin ketat. Oleh karena itu sangat penting bagi suatu perusahaan termasuk didalamnya perusahaan property, untuk menerapkan suatu sistem informasi yang relevan sesuai dengan kebutuhan perusahaan itu sendiri. Terutama dalam masalah keuangan perusahaan. Keuangan merupakan bagian yang vital dalam perusahaan, karenanya pengelolaan keuangan sangat mempengaruhi keberlangsungan hidup perusahaan.Penelitian ini dilakukan pada salah satu anak perusahaan ternama di Indonesia yang ada di Manado,yaitu PT. Ciputra Internasioanal Manado. Hasil penelitian ini menyatakan bahwa penerapan sistem informasi akuntansi yang dijalankan perusahaan telah cukup memadai, disamping itu terdapat Struktur Pengendalian  Intern yang baik (terkandung unsur lingkungan pengendalian yan baik, aktivitas pengendalian dan pengawasan yang baik). Kata Kunci: Sistem Informasi Akuntansi, Akuntansi Penjualan ABSTRACT  The property business activity is a prestigious and promising business for entrepreneurs. Business property is not a simple business, this large and complex business, many people are choosing to pursue this business, it means that the competition is getting tougher. It is therefore very important for a company including the property’s company, to implement a relevant information system according to the needs of the company itself. Especially in the company's financial problems. Finance is a vital part of the company, hence financial management greatly affect the survival of the company.This study was conducted at one of Indonesia's leading subsidiaries in Manado, namely PT. Ciputra International Manado. The results of this study show that implementation of accounting information systems that run the company adequate, besides that there is a good Internal Control Structure (contained  elements of good control environment, control activities and monitoring well).  Keywords: Accounting Information System

scholarly journals Application of The Accounting Information System as A Conductive Climate Enhancement to Develop MSME in Bungah District

2020 ◽  
Vol 9 (1) ◽  
pp. 41
Author(s):  
Kurnia Cahya Lestari ◽  
Moh. Ririn Rosyidi
Keyword(s):  
Information System ◽  
Financial Institutions ◽  
System Application ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Financial Transactions

<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>This study aims to evaluate the application of Accounting Information Systems that have been used by UD. ModeX, MSME in Bungah District so that MSMEs can produce as financial statements. Good financial statements help MMSME to propose additional funds for developing the business to financial institutions, consideration in making decisions so that MSMEs businesses work effectively and efficiently. The study was conducted by direct interviews with the owner, specialized staff, and the cashier at UD. ModeX. The results of the research, by applying the Accounting Information System application are facilitating the recording of financial transactions, seeing the stock of goods quickly and accurately. Moreover, from the accounting information formed a financial report,  MSMEs has a financial statement to use for the various business benefit of the MSME.</p><p class="JurnalASSETSABSTRAK"><em>ABSTRAK</em><em></em></p><p><em>Penelitian ini bertujuan untuk mengevaluasi penerapan aplikasi Sistem Informasi Akuntansi yang telah digunakan oleh UD. ModeX, UMKM yang berada di Kecamatan Bungah agar dapat digunakan sebagai penyusunan laporan keuangan. Penyusunan laporan keungan yang baik membantu UMKM dalam mengajukan permodalan kepada lembaga keuangan, pertimbangan dalam pengambilan keputusan sehingga bisnis UMKM berjalan secara efektif dan efesien. Penelitian dilakukan dengan wawancara langsung kepada owner, staff khusus, dan bagian kasir pada UD. ModeX. Hasil dari wawancara tersebut yaitu dengan menerapkan aplikasi Sistem Informasi Akuntansi dapat mempermudah pencatatan transaksi keuangan, melihat stok barang secara cepat dan akurat, dan dari informasi akuntansi  tersebut terbentuk suatu  laporan keuangan yang dapat digunakan untuk berbagai kepentingan kelancaran bisnis UMKM tersebut.</em></p>

scholarly journals Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur

2020 ◽  
Vol 9 (1) ◽  
pp. 1-11
Author(s):  
Ayu Mikarsih ◽  
Sofiati Wardah ◽  
Surahman Hidayat
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Accounting Information ◽  
Secondary Data ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Sample Collection ◽  
Accounting Information System ◽  
Accounting Information Systems

This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.

scholarly journals The Role Of E-Commerce Era Covid-19 in The Revolution Of The Accounting Information Systems

2021 ◽  
Vol 3 (2) ◽  
pp. 76-98
Author(s):  
Lesi Hertati
Keyword(s):  
Information System ◽  
Information Systems ◽  
Industrial Revolution ◽  
Corporate Strategy ◽  
Accounting Information ◽  
Simple Random Sampling ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Verification Method ◽  
A Company

The purpose of this study is to determine the effect of e.commmerce Era Covid-19, Corporate Strategy in the Covid-19 era on the accounting information system industrial revolution. The company's strategy is a company trick in determining and expressing the main planning policies that ultimately determine the scope, character and results of the company's activities and their parts to achieve the company's goals. The fact states that the influence of e.commerce, the company's strategy has various problems including the problem of collecting and storing data on organizational activities, resources and personnel, converting data into information so that management can plan, implement, control and evaluate activities, resources and personnel, provide adequate controls for storing organizational assets and data. The population of this research is 7000 employees of PT Freeport Indonesia, with a total sample of 852 employees obtained through simple random sampling. The purpose of this study is to determine the use of E-Commerce in the Covid-19 Era, the company's strategy in the Industrial Revolution accounting information system. This method is a descriptive and verification method, and the analytical tool is SEM Lisrel modeling. The results showed that E-Commerce is a company strategy in the Industrial Revolution in accounting information systems.

scholarly journals Analisis Penerapan Sistem Informasi Akuntansi Penggajian Dalam Menunjang Efektivitas Pengendalian Internal Penggajian

2018 ◽  
Vol 6 (2) ◽  
pp. 094-103
Author(s):  
Yayang Intishar ◽  
Muanas .
Keyword(s):  
Information System ◽  
Internal Control ◽  
Manufacturing Industry ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Descriptive Research ◽  
System A ◽  
A Company

One that influences the success of the company is the system applied to the company, the payroll accounting information system. A payroll accounting information system is very influential for companies to support the effectiveness of internal control. The author conducted research at PT. Dwi Prima Rezeky, a company engaged in the manufacturing industry. The purpose of this study was to find out the description of salary payment transactions and to find out the application of payroll accounting information systems to support the effectiveness of internal control.This type of research is a type of descriptive research that uses primary data such as the results of interviews with companies and secondary such as organizational structure. Data collection techniques are carried out using observation, interview, and literature techniques. The data analysis method used is a descriptive method. The study was conducted at PT. Dwi Prima Rezeky is located on Jl. Raya Pemda Keradenan No. 12 Cibinong-Bogor.The results of this study indicate that PT. Dwi Prima Rezeky has implemented a payroll accounting information system already good enough because it has implemented the elements of an adequate accounting information system so as to support the effectiveness of internal control. However, in internal control, there are still a number of functions and systems of authorization that have not been implemented, namely the function of making salary lists and salary payments carried out by the financial function and the payroll is not checked again and not re-authorized by the accounting.

scholarly journals ANALYSIS OF INTERNAL CONTROL OF INVENTORY ACCOUNTING INFORMATION SYSTEM AT PT. ANDRE LAURENT

2019 ◽  
Vol 1 (1) ◽  
pp. 73-86
Author(s):  
Muchamad Aqil Nugroho
Keyword(s):  
Information System ◽  
Internal Control ◽  
Research Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Difference ◽  
Operational Activities ◽  
First In First Out ◽  
A Company

Accounting information system (AIS) is used to assist data processing in a company with the aim to optimize the performance of employees based on the duties and responsibilities of each employee. PT Andre Laurent currently still has obstacles in recording its inventory that causing the difference of inventory stock. This study aims to analyze the procedures of accounting information systems and implementation of internal controls in the company and to design proposals and also to implement a good accounting information system for the company. The research method used in this research is qualitative research method, data collection method by interview, observation or direct observation to the company, documentation and questionnaire is distributed to users of accounting information system proposed based on the discussion. The results of the research are such as the application of FIFO (First-In First-Out) method to inventory recording, improvement of procurement and expenditure procedures, and implementation of Accurate 5 Education Software that will optimize the company's operational activities.

scholarly journals TINJAUAN APLIKASI SISTEM INFORMASI AKUNTANSI

2018 ◽  
Vol 8 (2) ◽  
Author(s):  
Mas Rasmini ◽  
Suryanto Suryanto
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Research Method ◽  
Accounting Information ◽  
Financial Statements ◽  
Quality Of Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Depth Interviews

This study aims to describe the application of accounting information systems related to recording financial statementscarried out by Multi-purpose Building Stores. The research method used in the study was descriptive with a qualitativeapproach. Data collection techniques used were in-depth interviews, observation, and documentation studies.Informants in this study are the owners of the company and employees who work as a recording of financial statements.Based on the results of the study that the application of accounting information systems can have a positive impactbecause it makes it simpler in preparing financial statements. The accounting information system application aims toimprove the quality of information, internal checks, and be able to reduce costs. In addition, accounting informationsystems are very useful in providing accurate and timely information. Several factors hinder the application ofaccounting information systems, namely human resources and technology.

scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN PELUMAS (STUDI KASUS PADA PT. FAJAR INDAH KUSUMA)

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Andini Tirta Cricela Suleman ◽  
Jantje J. Tinangon ◽  
Winston Pontoh
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Data Collection Technique ◽  
Medium Enterprises ◽  
A Company

Accounting Information System is an important thing owned by a company because the purpose and accounting information system is to provide information for users of accounting information that investors and other users inventory is one important component for a good company small and medium enterprises, and large companies. Because seen from the existing theory of inventory accounting information systems can provide many benefits for companies, especially PT. Fajar Indah Kusuma. The purpose of this study is to analyze whether the accounting information system inventory at PT. Fajar Indah Kusuma is adequate in the hope to provide benefits for the company, researchers and other parties. The method used in this research is the type of qualitative research that presents in the form of descriptive. While the data collection technique is done by direct survey to PT. Fajar Indah Kusuma and conducting interviews from several resource persons in the company. From the results of the study can be concluded that PT. Fajar Indah Kusuma not have adequate accounting information systems inventory where there are still short comings in the separator function dan internal control. The authors suggest that companies make impovements and evaluations on the system of divison of function and internal controls in order to run according to the system and efficient.Keywords : Analysis, accounting information systems, inventory

scholarly journals A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange

2011 ◽  
Vol 2 (2) ◽  
pp. 76-85 ◽  
Author(s):  
Mahdi Salehi
Keyword(s):  
Information System ◽  
Environmental Factors ◽  
Human Resources ◽  
Middle Managers ◽  
Stock Exchange ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Issues ◽  
New System

Accounting information system is one of subsystems in management information system that is very important in all companies. The current study reviews barriers in implementation by postulating six hypotheses of accounting information system (middle managers, human resources, organizational structure, environmental factors, financial issues, and organizational culture) in companies listed on Tehran Stock Exchange. Finally, some results were obtained in this manner: barrier of organizational structure with 26 percent, middle managers with 26 percent, human resources with 25 percent, environmental factors with 21 percent, organizational culture with 19 percent and finally financial issues with16 percent were identified as barriers factors influencing on the establishment of accounting information systems in listed companies on Tehran Stock Exchange. Generally to eliminate these barriers, management, financial managers and staff must be trained practically by experienced teachers in accounting information systems to use the specialist and professional managers, to lengthen position of managers, to clear financial issues, to inform benefits of system establishment to company's managers. By giving reward to managers and staff try to encourage these people to use the new system. To justify staff that the establishment of new system would be their advantages; by the lever of reward, to encourage staff to compete in learning and work with the system in staff and learn to compete with systems that can accelerate performing and implementing the system.

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