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

Author(s):  
Noor Azizi Ismail ◽  
Akilah Abdullah ◽  
Hasnafi Kamardin

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.  

NUCLEUS ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 34-44
Author(s):  
Hapsari Widyani

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.


account ◽  
2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Rahmanita Vidyasari

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


2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi

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.


2015 ◽  
Vol 10 (1) ◽  
pp. 5-25 ◽  
Author(s):  
Jack L. Winstead ◽  
Mitchell R. Wenger

ABSTRACT This study investigates whether AIS instructors' selection of topics adequately prepares graduates for the expectations of employers seeking candidates who can adapt to the pace of technological change. As businesses adopt new technologies, stakeholders of the accounting profession must periodically reassess educational needs in the area of accounting information systems (AIS). Because AIS is a field that encompasses a wide variety of conceptual and skill-based topics, the selection of course topics can result in a “gap” between what academics and CPA firms expect from new accountants. Given the variety of topic areas, do academics and CPAs agree on which ones to emphasize, or what levels of proficiency are appropriate for each topic? In this study, academics and accountants, primarily in public practice, completed identical surveys regarding desired levels of proficiencies. The results suggest agreement on desired levels of proficiency regarding computer operation and use of accounting software to complete basic tasks and create reports, while suggesting differences of opinion in six other areas (understanding business cycles in an electronic environment, understanding data-sharing technologies, using XBRL, comprehending business needs and how technology could solve problems, understanding e-commerce, and the basics of safeguarding electronic accounting records). Participants concluded by offering observations about the strengths and weaknesses of newly employed accountants.


2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 


2013 ◽  
Vol 5 (2) ◽  
pp. 62-80
Author(s):  
Agnes Ashianti ◽  
Albertus Fani

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..


2020 ◽  
Vol 5 (2) ◽  
pp. 175-184
Author(s):  
Prapti Ningsih ◽  
Danang Mintoyuwono ◽  
Wianda Bias Intan Sepvie

This research was conducted to examine the effect of the technical ability of personal information systems, organizational size, user involvement in the system on the performance of accounting information systems. The population in this study includes all employees who use accounting information systems, namely tellers and back offices in conventional banks in the South Jakarta area. The sampling method used in this study is Simple Random Sampling. The final data generated are 48 samples that are ready to be analyzed and tested. The analysis technique used is multiple linear regression and uses the name of the SPPS statistical application with a significance level of 5%. The results of this study indicate that (1) the technical ability of personal information systems has a significant influence on the performance of accounting information systems, (2) the size of the organization has no significant effect on the performance of accounting information systems, (3) user involvement in the system has a significant influence on accounting performance information Systems.


Author(s):  
Hari Wahyudi

This study aimed to investigate the influence of accounting information systems and technology to service performance information on the public sector. Samples in this study were RS. M. Djamil in Padang, PLN, PDAM in Padang and taken at random (purposive sampling). Of the 122 questionnaires had been distributed only 85 questionnaires could be processed. Test Equipment used to test the validity of this study is the test, Test Reliability, Test for multicollinearity, coefficient Determination Test, and the t test, results of this study are: (a) The first hypothesis tests can be concluded that the accounting information systems has significant influence on performance in service sector public. (2) Information technology does not significantly influence the performance of services in the public sector.


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