scholarly journals PERANCANGAN SISTEM INFORMASI AKUNTANSI YANG BANKABLE

account ◽  
2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Rahmanita Vidyasari
Keyword(s):  
Information Systems ◽  
Financial Institution ◽  
Balance Sheet ◽  
Accounting Information ◽  
Community Empowerment ◽  
Flow Diagram ◽  
Primary Data ◽  
Accounting Information Systems ◽  
Microsoft Access ◽  
Entity Relationship

ABSTRACT   In an effort to encourage community empowerment, especially in small and mediumenterprises (SMEs), comprehensive support from financial institutions is needed, namely by applyingfor a credit for capital. In submitting a credit application to a financial institution, good and correctfinancial records minimum financial statement of the income statement and a statement of financialposition (balance sheet) are required. The purpose of this study is to design an accountinginformation system that can provide information about sales data, purchase data and bankablefinancial statements (fulfilling the requirements for credit submission) in Small and MediumEnterprises in the Alam Sehat Apotics. The research method used is a qualitative approach. Usingpurposive sampling, the data sources used are primary data and secondary data. Data collectiontechniques are observation, interviews, and study of related documents. The data analysis techniqueused in this research is qualitative descriptive analysis. The PIECES method was used in the analysisto determine financial system weaknesses at the Alam Sehat Apotics. The software used is VisualBasic 2010 and Microsoft Access as the database. Information system design is represented throughData Flow Diagram (DFD) diagrams and Entity Relationship Diagrams (ER Diagrams). The resultsof this study are accounting information systems that can help the Alam Sehat Apotics record all salesand purchase transactions and display reports that are bankable and in accordance with SAKEMKM. Keywords : Accounting Information Systems, financial statements, bankable ABSTRAK  Dalam upaya mendorong pemberdayaan masyarakat, khususnya usaha kecil, dan menengah(UKM) diperlukan dukungan yang komprehensif dari lembaga keuangan yaitu dengan permohonankredit atas modal. Dalam pengajuan permohonan kredit ke lembaga keuangan dibutuhkan pencatatankeuangan yang baik dan benar yaitu diminta laporan keuangan minimal laporan laba rugi danlaporan posisi keuangan (neraca). Tujuan penelitian ini merancang sistem informasi akuntansi yangdapat memberikan informasi mengenai data penjualan, data pembelian serta laporan keuangan yangbankable (memenuhi persyaratan pengajuan kredit) pada Usaha Kecil dan Menengah Apotik AlamSehat. Metode penelitian yang digunakan adalah pendekatan kualitatif. Teknik samplingmenggunakan purposive sampling, sumber data yang digunakan adalah data primer dan datasekunder. Teknik pengumpulan data adalah observasi, wawancara, dan studi dokumen yang terkait.Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif.Analisis sistem menggunakan metode PIECES untuk mengetahui kelemahan sistem keuangan padaApotik Alam Sehat. Software yang digunakan adalah Visual Basic 2010 dan Microsoft Access sebagaibasis datanya. Perancangan sistem informasi direpresentasikan melalui diagram Data Flow Diagram(DFD) dan Entity Relationship Diagram (ER Diagram). Hasil dari penelitian ini adalah sisteminformasi akuntansi yang dapat membantu Apotik Alam Sehat mencatat segala transaksi penjualandan pembelian serta menampilkan laporan yang bankable dan sesuai dengan SAK EMKM. Kata Kunci : Sistem Informasi Akuntansi, laporan keuangan, bankable dan Menengah RI membuat sebuah upaya

scholarly journals Design of Information Systems for Outpatient and Inpatient Services at Gebang Medika Hospitals and Clinic

NUCLEUS ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 34-44
Author(s):  
Hapsari Widyani
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Maternity Hospital ◽  
Primary Data ◽  
Inpatient Service ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Inpatient Services ◽  
Care Systems ◽  
Entity Relationship

The purpose of this study was to analyze the processes and procedures for accounting information systems for outpatient and inpatient services at Gebang Medika Maternity Hospital and to analyze the design of accounting information systems for outpatient and inpatient services at Gebang Medika Maternity Hospital and Clinic. The data collection method was carried out by direct observation to the research object, namely the Maternity Hospital and the Gebang Medika Clinic. The data used are primary data. This study uses PIECES analysis and its design uses a web base technology and MySQL for its database. The result of the research is the process of outpatient and inpatient services at this clinic is still using a manual system so that a computerized system is created. The procedure for outpatient and inpatient services at this clinic starts from the patient coming to the clinic then carrying out an examination at the intended polyclinic then being examined and given a copy of the prescription by the doctor. Then a payment receipt will also be given and the patient makes a payment transaction at the cashier and gets a receipt and a copy of the prescription as an introduction to get a medicine. Designing an accounting information system for outpatient and inpatient services is carried out through stages such as: briefly describing outpatient and inpatient service procedures, building a system by describing a database scheme using entity relationship diagrams (ERD), and analyzing patient care systems. outpatient and inpatient care using PIECES analysis and making comparisons with the new system.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang

2013 ◽  
Vol 5 (2) ◽  
pp. 62-80
Author(s):  
Agnes Ashianti ◽  
Albertus Fani
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Individual Performance ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Study Test ◽  
Task Technology Fit ◽  
The Individual ◽  
Systems Effectiveness

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city.  The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance. Keyword: Task-Technology Fit, Trust of Accounting Information Systems, Effectiveness of Accounting Information Systems, Individual Performance..

scholarly journals The role of accounting information systems in firms’ performance during the COVID-19 pandemic

2022 ◽  
Vol 11 (1) ◽  
pp. 45-54
Author(s):  
Aisha Lawal ◽  
Riham Mohamed ◽  
Hind Abdalla ◽  
Walaa Wahid ElKelish ◽  
Alhashmi Aboubaker Lasyoud
Keyword(s):  
Information Systems ◽  
Positive Impact ◽  
Accounting Information ◽  
Primary Data ◽  
Structured Interviews ◽  
Human Errors ◽  
Accounting Information Systems ◽  
Software Application ◽  
Work Tasks ◽  
Practical Guidelines

This paper investigates the influence of accounting information systems (AIS) on firms’ performance during the COVID-19 pandemic and how they help enhance employees’ performance and the external auditing process. This paper is qualitative in nature using the inductive approach. In-depth primary data were gathered through semi-structured interviews conducted in the year 2020. Due to the pandemic, the interviews with ten auditors were done online through the Zoom software application. The empirical findings of this paper show a positive impact of AIS on firms’ performance and a more significant influence on employees’ performance and the auditing process. AIS reduces costs and human errors, eases operations, speeds up work tasks, and increases employees’ productivity during the COVID-19 pandemic. The findings also show that there is no direct impact on firms’ overall cash flow/revenues. This paper increases our understanding of how AIS can influence and improve firms’ performance and the significance of implementation factors such as training. It provides practical guidelines for regulators and managers to utilize accounting information systems to perform better.

scholarly journals Kontribusi Lingkungan Organisasi Terhadap Peningkatan Kualitas Aplikasi Keuangan Survey Pada Perbankan BUMN

2021 ◽  
Vol 26 (3) ◽  
pp. 465
Author(s):  
Lilis Puspitawati, Hilmi, Popy Gurning, Nanang Suryana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Organizational Structure ◽  
Accounting Information ◽  
Statistical Testing ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

The quality of the financial aplication is highly dependent on the organizational environment in which the information system is used. This concept is in line with the facts found in the field that until now the quality of accounting information system applications used by various companies is still relatively low because they often experience errors and are not well integrated which have an impact on the low quality of accounting information. This study aims to determine whether organizational environmental factors in this case represented by organizational structure and culture still have an influence on the quality of accounting information systems. This research uses descriptive verification method. The sample size in this study was 30 employees of operational units who use accounting information system applications at state-owned banks with branch offices in Bandung, this study uses primary data collected by distributing questionnaires. Statistical testing used is PLS SEM and hypothesis testing using PLS 3.0 smart software. The results of this study indicate that there is consistency with the results of previous studies that the increasing implementation of organizational culture has an impact on increasing the quality of accounting information systems, and the more effective organizational structure has an impact on the quality of accounting information systems.

scholarly journals STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA

2014 ◽  
Vol 10 (1) ◽  
pp. 44
Author(s):  
I Made Suarta ◽  
IGA Oka Sudiadnyani
Keyword(s):  
Information Systems ◽  
Technology Acceptance ◽  
Structural Model ◽  
Financial Institution ◽  
Accounting Information ◽  
External Factors ◽  
Survey Method ◽  
Accounting Information Systems ◽  
Ex Post ◽  
Computer Based

Abstract This study examines the acceptance of computer-based accounting information systems at the Village Micro Financial Institutions (Lembaga Perkreditan Desa or LPD), by adopting the Technology Acceptance Model (TAM). Modification of the model performed on external factors, because these factors are determined by the LPD’s background as a traditional financial institution owned by indigenous villages. The study uses a non-experimental quantitative approach and ex-post facto research. Data collected by survey method, using a questionnaire. The respondents were selected randomly proportional from employees LPD in Badung regency and Denpasar city. The operational transaction processing, financial and management reporting at LPD is not fully utilizing computer-based accounting information system. Meanwhile, the structural model developed based on the theoretical study is not well supported by empirical data. The total effect of external factors on the actual use of computer-based accounting information systems in the LPD is not significant. Further research is needed, with revise the model and consider additional indicators as part of the external variables in order to provide a comprehensive model.

scholarly journals PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN ASURANSI SYARIAH

2020 ◽  
Vol 6 (1) ◽  
pp. 66-76
Author(s):  
Wahyu Cahyadi ◽  
Murniati Mukhlisin ◽  
Sigid Eko Pramono
Keyword(s):  
Information Systems ◽  
Structural Equation ◽  
Accounting Information ◽  
Insurance Companies ◽  
Primary Data ◽  
Top Management ◽  
Insurance Company ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study is objected to test the support of top management  that can enhance the quality of Accounting Information Systems (SIA) in Islamic insurance companies in Indonesia. This study uses qualitative methods with a positive paradigm. The data used are primary data with the help of questionnaires as research instruments. Data obtained from returning questionnaires filled out by respondents who are leaders, division heads, department heads or heads of accounting departments. The research population is a sharia insurance company consisting of 59 companies registered as members of the Indonesian Sharia Insurance Association (AASI) as of April 2019. From the population obtained 34 respondents who filled out the questionnaire. Data analysis was performed with descriptive static and PLS-structural equation modelling (PLS-SEM) using SmartPLS software. The results showed that top management's support had a significant effect on the quality of accounting information systems and support of top management has not been maximized.

scholarly journals Implementasi Sistem Informasi Akuntansi pada Usaha Mikro Kecil Menengah (UMKM) Bidang Pendidikan di Sumatera Barat (Studi Empiris pada Lembaga Bimbingan Belajar di Sumatera Barat)

2020 ◽  
Vol 20 (1) ◽  
pp. 126
Author(s):  
Sri Wahyuni Riza ◽  
Dwila Maresti
Keyword(s):  
Information Systems ◽  
Small Businesses ◽  
Quantitative Research ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information Systems ◽  
West Sumatra ◽  
Technological Developments ◽  
Medium Enterprises

Technological developments directly drive the need for information, including the need for financial and accounting information for an entity or institution. Not only large entities or institutions, but the need for financial and accounting information from micro and small businesses has become important. One of the small and medium micro businesses that also have to meet the needs of financial and accounting information for external parties is a tutoring institution. Previous research has reviewed a lot about the development of accounting information systems and their application to micro, small and medium enterprises. The purpose of this study is to conduct an empirical study of the implementation of accounting information systems in micro small and medium enterprises of tutoring institutions in West Sumatra. This research is quantitative research. The data obtained is primary data through the distribution of online quizzes through Google Drive to tutoring institutions in West Sumatra. The result is that in micro businesses, especially tutoring institutions in West Sumatra are still minimal in the use of accounting information systems in managing business finances.

scholarly journals Practitioners' Perception Toward AIS Course Content Offered by Malaysian Universities

2020 ◽  
Author(s):  
Noor Azizi Ismail ◽  
Akilah Abdullah ◽  
Hasnafi Kamardin
Keyword(s):  
Information Systems ◽  
Programming Languages ◽  
Accounting Information ◽  
Application Software ◽  
Public Accounting ◽  
Accounting Information Systems ◽  
Banking And Finance ◽  
Entity Relationship ◽  
Industry And Commerce ◽  
Entity Relationship Diagram

The purpose of this study is to determine the degree of importance of each topic included in the Accounting Information Systems (A IS) course from the practitioners' point of views. This study was motivated by the increasing progress in information technology which proposed to re-examine the AIS course in order to meet the expectations and requirements of the profession. Three hundred and forty (340) questionnaires were sent to three different groups of companies namely public accounting firms, industry and commerce, and banking and finance. The response rate received is 22.35%. Respondents' opinions on the importance of AIS topics were measured using a five-point Liken scale. Results from the mean analysis showed that practitioners in Malaysia perceived all AIS topics listed as important. However, results from ANOVA analysis indicated that .five ( 5) topics were perceived significantly different among the three groups of practitioners. The five topics are general concept of accounting information systems, procurement cycle, application software, entity-relationship diagram and programming languages. Further analysis using Scheffe test indicated that procurement cycle and entity-relationship diagram topics differ significantly between Industry and Commerce and Banking and Finance. Public Accounting Finns and Industry and Commerce differ significantly in the application software topics. There were significant differences between all the three groups in programming languages.  

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUH MANAJEMEN ASSET PADA PEMERINTAH KOTA LHOKSEUMAWE

2021 ◽  
Vol 5 (1) ◽  
pp. 117
Author(s):  
Yusnidar Yusnidar ◽  
Muammar Khadafi ◽  
Damanhur Damanhu
Keyword(s):  
Information Systems ◽  
Organizational Commitment ◽  
Asset Management ◽  
Structural Equation ◽  
Accounting Information ◽  
Equation Model ◽  
City Government ◽  
Primary Data ◽  
Factors Affecting ◽  
Accounting Information Systems

ABSTRACT This study aims to examine the Factors Affecting Asset Management in Lhokseumawe City Government. The data used in this study are primary data of 102 respondents. Data analysis method in this research uses structural equation model with the help of analysis of moment structure. The results showed that, regional apparatus, regulations, accounting information systems and organizational commitment had a positive and significant effect on asset management in the Lhokseumawe City Government. While accountability does not affect asset management in the Lhokseumawe City Government. Keywords:Quality of Regional Apparatus, Regulation, Accountability, Accounting Information Systems, Organizational Commitment and Asset Management

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