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 Accounting Information System Implementation and Compatibility with MSMEs Accounting Standards for Preparing Financial Statements at Micro, Small and Medium Enterprises (MSMEs) in Malang, East Java, Indonesia

2021 ◽  
Vol 10 (4) ◽  
pp. 167-175
Author(s):  
Indrayati Indrayati
Keyword(s):  
Information Systems ◽  
Production Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information Systems ◽  
Economic Decision Making ◽  
Study Results ◽  
Medium Enterprises ◽  
Sales Systems

This study aims to determine the application of Accounting Information Systems in micro, small and medium enterprises in Malang Raya. With a population of entrepreneurs of trade and services and industry in Malang with a sample of 200 respondents. The form of research is interpretive research with primary data, and data collection is a survey using a questionnaire. The study results indicate that many micro and small companies in Malang Raya have implemented accounting information systems but have not been able to perfectly compile complete financial reports that can be used for economic decision-making. However, medium-sized companies have started to make perfect records. Accounting information systems include purchasing systems, sales systems, production systems, cash disbursements, and cash receipts systems.

scholarly journals ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 54-62
Author(s):  
Debbianita Debbianita ◽  
I Nyoman Agus Wijaya ◽  
Ita Salsalina Lingga ◽  
Maria Maria
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Intention To Use ◽  
Accounting Information Systems ◽  
Medium Enterprises

This study aims to analyze factors that affect entrepreneurs of micro, small and medium enterprises (MSME) intention to use accounting information systems (AIS). This research model is based on theory of flow which analyzes attitude towards AIS Use, Perceived Enjoyment and Concentration as factors that affect behavioral intention to use and its impact to actual usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are entrepreneurs of Micro, Small, and Medium Enterprises (MSME) in Bandung City. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low intention to use AIS which gives impact to AIS usage.

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.

scholarly journals Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam

2019 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Syahril Effendi ◽  
Baru Harahap
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Business Development ◽  
City Government ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Medium Enterprises ◽  
The City

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City

scholarly journals ANALYSIS DEVELOPMENT OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

2020 ◽  
Vol 6 (3) ◽  
Author(s):  
Siti Rahmi
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Technology Acceptance ◽  
Quantitative Research ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Quantitative Research Methods ◽  
Accounting Information Systems ◽  
Acceptance Model

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems. Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems

scholarly journals Peran Penggunaan Sistem Informasi Akuntansi pada Usaha Kecil Se- Jabodetabek dengan Ketidakpastian Lingkungan sebagai Pemoderasi

2018 ◽  
Vol 5 (02) ◽  
pp. 144-155
Author(s):  
Shirlyani Shirlyani ◽  
Syahril Djaddang ◽  
Darmansyah Darmansyah
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Environmental Uncertainty ◽  
Jel Classification ◽  
Accounting Information Systems ◽  
Medium Enterprises

ABSTRACT This study aims to determine the role of the use of accounting information systems in Small and Medium Enterprises (SMEs) throughout Jabodetabek with environmental uncertainty as moderating. The sample in this study were 101 respondents. The results showed that the education of SME owners influenced the use of accounting information systems in SMEs as well as when moderated by environmental uncertainty, education of SME owners influenced the use of accounting information systems in SMEs. The scale of business influences the use of accounting information systems in SMEs, including when moderated by environmental uncertainty, the scale of business influences the use of accounting information systems in SMEs. Accounting training does not affect the use of accounting information systems in SMEs and when moderated by environmental uncertainty, accounting training does not affect the use of accounting information systems in SMEs. ABSTRAK Penelitian ini bertujuan untuk mengetahui peran penggunaan sistem informasi akuntansi pada Usaha Kecil dan Menengah (UKM) Se-Jabodetabek dengan ketidakpastian lingkungan sebagai pemoderasi. Sampel dalam penelitian ini adalah 101 responden. Hasil penelitian menunjukkan bahwa pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM begitu pula ketika dimoderasi oleh ketidakpastian lingkungan, pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM termasuk ketika dimoderasi oleh ketidakpastian lingkungan, skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM serta ketika dimoderasi oleh ketidakpastian lingkungan, pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. JEL Classification: M41, D83

scholarly journals ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 29
Author(s):  
Koes Meiliana ◽  
A Fenyta Dewi
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Educational Background ◽  
Manufacturing Companies ◽  
Accounting Information Systems ◽  
Asking Questions ◽  
Operational Activities ◽  
Medium Enterprises ◽  
Or Manager

This study aimed to analyze the practice of the use of Accounting Information Systems (AIS) on Small and Medium Enterprises (SMEs) in Yogyakarta. In this study, analysis of the use of the SIA will be seen from the aspect of business, scale of business, company age, education owner or manager of the company, lead times, and accounting training followed by the owner or manager of the company. This research is descriptive. This research was conducted by asking questions to the respondent by distributing questionnaires. Te sampling method used is purposive sampling. Questionnaires were distributed to 100 owners or managers of SMEs in Yogyakarta, but there are six questionnaires that are not in accordance with the criteria of the sample, thus the amount of the fnal sample to 94.The results showed that the majority of SMEs in Yogyakarta have been using AIS in its operational activities. Manufacturing companies, medium-sized companies, the company that is older than 20 years, the owners or managers of companies whose educational background diploma, the owner or manager of the company that led the company for more than 5 years, the owner or manager of a company that did not get accounting training the majority of use accounting information more intensively.Keywords: Accounting Information Systems, the use of accounting information, management of operational activities, small and medium enterprises.

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 Peran Penggunaan Sistem Informasi Akuntansi pada Usaha Kecil Se- Jabodetabek dengan Ketidakpastian Lingkungan sebagai Pemoderasi

2018 ◽  
Vol 5 (02) ◽  
pp. 144-155
Author(s):  
Shirlyani Shirlyani ◽  
Syahril Djaddang ◽  
Darmansyah Darmansyah
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Environmental Uncertainty ◽  
Jel Classification ◽  
Accounting Information Systems ◽  
Medium Enterprises

ABSTRACT This study aims to determine the role of the use of accounting information systems in Small and Medium Enterprises (SMEs) throughout Jabodetabek with environmental uncertainty as moderating. The sample in this study were 101 respondents. The results showed that the education of SME owners influenced the use of accounting information systems in SMEs as well as when moderated by environmental uncertainty, education of SME owners influenced the use of accounting information systems in SMEs. The scale of business influences the use of accounting information systems in SMEs, including when moderated by environmental uncertainty, the scale of business influences the use of accounting information systems in SMEs. Accounting training does not affect the use of accounting information systems in SMEs and when moderated by environmental uncertainty, accounting training does not affect the use of accounting information systems in SMEs. ABSTRAK Penelitian ini bertujuan untuk mengetahui peran penggunaan sistem informasi akuntansi pada Usaha Kecil dan Menengah (UKM) Se-Jabodetabek dengan ketidakpastian lingkungan sebagai pemoderasi. Sampel dalam penelitian ini adalah 101 responden. Hasil penelitian menunjukkan bahwa pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM begitu pula ketika dimoderasi oleh ketidakpastian lingkungan, pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM termasuk ketika dimoderasi oleh ketidakpastian lingkungan, skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM serta ketika dimoderasi oleh ketidakpastian lingkungan, pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. JEL Classification: M41, D83

scholarly journals PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA UMKM DI KOTA BANDA ACEH)

2020 ◽  
Vol 4 (4) ◽  
pp. 602-612
Author(s):  
T Irzal Rizki Mauliansyah ◽  
Mulia Saputra
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Total Sample ◽  
Company Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Medium Enterprises ◽  
Banda Aceh

This study aims to determine the effect of utilization, quality, security and supporting facilities of Accounting Information Systems (SIA) on the performance of micro, small and medium enterprises. The research sample was taken by a number of MSMEs in Banda Aceh which engaged in the industry, trade and various services sectors with a total sample of 88 MSMEs. The results of the study show that: (1) The utilization, quality, safety and supporting facilities of Accounting Information Systems (SIA) together have a significant effect on company performance; (2) Utilization of Accounting Information Systems (AIS) has a significant effect on company performance; (3) Quality of Accounting Information System (SIA) has a significant effect on company performance, (4) Security of Accounting Information Systems (SIA) has a significant effect on company performance, and (5) Supporting tools of Accounting Information Systems (SIA) have a significant effect on company performance.

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