scholarly journals Process of analysis and design of income accounting information system (case study of PT. MARCI)

2021 ◽  
Vol 6 (1) ◽  
pp. 51
Author(s):  
Rizki Ahmad Fauzi ◽  
Darwin Marasi Purba

Abstract: To increase the competitiveness of a company requires information, including accounting information. With a good accounting information system, it is hoped that the results of physical process efficiency, data updates and accuracy will be achieved. The system design methodology in making the system goes through the stages (1) System Survey (2) System Analysis (3) System Design (4) System Development (5) Testing (6) System Implementation (7) System maintenance. However, with limited time and funds, the researcher completed the research to the system design stage in the form of standard operating procedures (SOP). As for the conclusion, it was found that the work was still inconsistent (same work but implemented in different ways), recording errors, process delays and poor quality.The system design model that has been prepared by the researcher for the Income Accounting Information System of PT Marci consists of the following procedures: (1) order receipt (2) contract agreement (3) work process (4) billing (5) recording. Keywords: System design, accounting information system, PT MARCI 

2021 ◽  
Vol 12 (1) ◽  
pp. 65-78
Author(s):  
Toufiq Agung Pratomo Sugito Putra ◽  
Muhamad Ardi Nupi Hasyim

The development of accounting information technology has actually been going on for a long time. This is because the use of technology in accounting can save time and costs and the use of technology in accounting is considered very efficient. In order to provide accounting information, an information system known as the Accounting Information System (SIA) was created. A good accounting information system requires a good system design too. At  Cooperative, data processing is still done manually using Microsoft Excel, which makes this cooperative vulnerable to recording errors. Apart from errors in recording, delays in delivering information can also occur due to ineffective recording. Therefore, this cooperative needs to use a cooperative accounting information system. Which this system will later be able to assist the cooperative in carrying out the existing transaction process in the cooperative effectively and efficiently and well computerized. Based on this, this study aims to determine the financial reporting accounting information system that has been implemented by the Cooperative and to design an application-based savings and loan cooperative financial reporting accounting information system in accordance with the needs of Cooperative. This study used qualitative and experimental methods, while the application design method used was a waterfall. The system development method used in this research is Netbeans IDE with Java programming language and Mysql as database storage and iReport to design financial statements.The results obtained from the analysis and design carried out is an accounting information system design that is able to support the operational needs of Cooperative. The superiority of the resulting system is that there is a treasurer who specifically manages the finances of the Cooperative so that the process of recording financial reporting runs effectively and efficiently which has been designed according to the needs of Cooperative


2018 ◽  
Vol 23 (3) ◽  
pp. 274-292
Author(s):  
Malicha Aulia Zatalini ◽  
Imam Subaweh

This research conducted at Kopsyah BMT Bakti Nurul Huda and applied a computerized system of funding and financing activities. The purpose of this research is to find out and analyze how the accounting information system of funding and financing activities have been running, whether the system has been running well and how alternatives system is effectively applied in Kopsyah. The research method used is descriptive analysis method with qualitative data. Data analysis techniques consist of a literature study, observation, interview, and documentation. The primary data were collected from interviews, notes, and documents related to accounting activities, while secondary data consist of organizational structure, job description, documents, forms, and accounting records. The analysis tool consists of system analysis and design system with DFD, ERD, normalization, database, and design input as well as output. The results show that Kopsyah has double positions on Baitulmaal between secretary with accounting and cashier or teller with the head of KUB, on Baitultamwil between the cashier or teller with accounting. Documents and the copies have been made, although there are some documents that do not have copies. Recording and data storage are analyzed with daily cash book, control card and Excel. The researcher proposes to separation positions by adding cashier or teller for Baitulmaal, one accounting, and one finance manager. The researcher also proposed to replace membership book from manual to printed form, eliminate the function of some documents in Baitulmaal, such as daily cash book, control card, and letter of application to become member, add documents and copies, such as receipt which consists of two sheets, deposit slip, withdrawal slip, slip of disbursement financing and slip of installment financing consists of three sheets and use computerized system and server as well as data storage with database. Keywords: Accounting Information System, Design, Financing, Funding


2018 ◽  
Vol 23 (3) ◽  
pp. 258-273
Author(s):  
Azhelia Syafira ◽  
Lana Sularto

This research was conducted at Utama Aluminum Store which is a company engaged in general trading or general supplier and manufacture of various doors, frames, windows, X Panda, mosquito wire, and window displays. The purpose of this study was to determine and evaluate the cash sales accounting information system that was running at Utama Aluminum Store and to provide an alternative design of cash sales accounting information systems at Utama Aluminum Store. The data used in this study are primary data obtained directly from Utama Aluminum Store and secondary data obtained in the form that has been in the form of publications. The analytical tool used in this study is a qualitative descriptive analysis tool by analyzing the system using the COSO method, which then continues the conceptual design phase by designing a document flow chart (flowchart), Data Flow Diagram (DFD), Entity Relationship Diagram (ERD), Normalization. After that proceed to the physical design stage but only limited to designing database design, input, and output design. Based on the results of the study, the researchers found that the cash sales system run by the company was less effective because there were still a number of tasks in the sales section, and the warehouse section, and also the documents used were still not meeting the system requirements. In addition, the resulting report is a sales report that is only recorded in a book that can cause the resulting report to be ineffective and cause fraud. Furthermore, the researchers designed a cash sales accounting information system that is able to overcome these weaknesses and shortcomings. Keywords: Analysis, Accounting Information System, Cash Sales, Design


Author(s):  
Tri Ayu Maulani Puspita ◽  
Maria Yovita R.Pandin

This study aims to determine the cash sales accounting information system that is suitable for online store applications. Using qualitative methods with the object of research, namely the online stores. Sources of data obtained from several online stores. Data collection methods used are semi-structured interviews, observation, and document analysis. From the analysis and design of the buying and selling cycle information system in online business development, it was found that the development of information systems is a very important stage in the efficiency and effectiveness of the buying and selling cycle. By implementing a good and correct accounting information system design on an online store, it can facilitate the recording and minimize the occurrence of errors/loss of data. In addition, with a good information system design, the division of tasks between various sections becomes clear.


Author(s):  
Dony Waluya Firdaus ◽  
Lina Rosalina ◽  
Hery Dwi Yulianto

The research was conducted at PT. Sinkona Indonesia Lestari is a manufacturing company engaged in the industry that produces quinine salt of quinine and its derivatives. The Company requires cash flow of financial statements information that is fast, precise, accurate and up to date for management decision making. Authors are interested with the title "Accounting Information System Design Method With Decision Support System (DSS”). Design studies using primary data and secondary data, system development methodology using output oriented methodology, process oriented methodology and the data oriented methodology. While the structure of system development used by the authors is Waterfall. Accounting information system design using a context diagram, data flow diagrams, system flowcharts, and Entity Relationship Diagram. With accounting information systems managers can improve the quality of decision making.


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 


2020 ◽  
Vol 12 (2) ◽  
pp. 152-173
Author(s):  
Maria Stefani Osesoga

The purpose of this research is to obtain empirical evidence about the influence of user participation, accounting information system’s user training education program, top management support, system development formalization, and information technology sophistication towards the performance of accounting information system. The object in this research is retail company in the Tangerang, Tangerang Selatan, Jakarta, and Bogor which use accounting information system. Data used in this research was primary data from questionnaires. There were 153 respondents consists of employees at retail company that already use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this research are: (1) user participation had significant and positive affect toward the performance of accounting information system, (2) accounting information system’s user training education program had no positive affect toward the performance of accounting information system, (3) top management support had significant and positive affect toward the performance of accounting information system, (4) system development formalization had no positive affect toward the performance of accounting information system, and (5) information technology sophistication had no positive affect toward the performance of accounting information system.   Keywords: Accounting Information System’s User Training Education Program, Information Technology Sophistication, System Development Formalization, Top Management Support, User Participation.


Author(s):  
Khaled Dahawy ◽  
Khaled Samaha

Improving our understanding of the accounting information system development in a specific Egyptian context, this case aims to investigate the development of a redesigned automated accounting system in a privately owned Egyptian company that was planning material changes in its accounting systems and organizational structure through integrating ICT systems. In other words, this case attempts to explore the company’s strategic decisions regarding computerized accounting information system implementation choices, problems met during the implementation process, and the actions taken to takeover these problems to gain the potential accounting system redesign benefits. Tracking the automated accounting system redesign highlights some implementation success key factors and emphasizes that obtaining top management commitment to the process of an automated accounting system implementation is a prerequisite for success.


2018 ◽  
Vol 16 (1) ◽  
pp. 75
Author(s):  
Eni Heni Hermaliani ◽  
Devy Narulyta

          PT. Aneka Sistim Informasi is a company engaged in trade and services, in which the process of processing and application of financial transaction data is still using conventional system. Through this research the authors describe the outline of accounting information using Zahir Accounting application. Accounting information system is a computer-based system that includes the transaction processing cycle, the use of information technology and information system development. The purpose of this research is to facilitate data entry transaction and financial reporting using accounting program applications. While the data collection method used is a direct observation of transactions that occur in the daily activities of business process activities, then do the interview on the Store Manager and Administration. The literature review studies complement two previous data collection techniques to strengthen theoretically. The result of data processing by using the application of accounting program starts from data entry by doing initial setup, beginning balance, master data up to transaction entry. Thus it will automatically generate the necessary financial statements to be more effective and efficient in making financial statements and facilitate the decision-making process. Keywords : Technology Adoption, Accounting Information System, Zahir Accounting


Author(s):  
Purwoko Purwoko

Procurement and inventory is important activities in a company. Therefore it is the aim of this article to design an accounting information system for procurement and inventory of office supplies to help in fast and accurate planning and decision making. Methods used to collect required data and information is library research and field research. Design and analysis method used is analysis using Object Oriented Analysis and Design. From observation results it is obtained that transaction records in the company is still conducted manually and inefficient in keeping records of incoming and outgoing goods. It is concluded that a computerized procurement and inventory information system would help the management in decreasing faults and increasing the current system effectively.Keywords: accounting information system, procurement, inventory, office supplies.


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