scholarly journals Improving Audit Reports: A Consensus between Auditors and Users

2021 ◽  
Vol 9 (2) ◽  
pp. 25
Author(s):  
Estibaliz Goicoechea ◽  
Fernando Gómez-Bezares ◽  
José Vicente Ugarte
Keyword(s):  
Information Systems ◽  
Reporting Standards ◽  
Financial Report ◽  
Financial Decisions ◽  
Decision Usefulness ◽  
New Information ◽  
A Priority ◽  
Audit Reports

Audit reports represent the only information stakeholders have about conducted audits and they are a key instrument used in economic and financial decisions. Improving audit reports should be a priority of regulators and auditors. The authors solicited perceptions from 212 experienced auditors and financial report users about the value of audit reports and ways to improve their format and content. An analysis of the responses suggests that adding information on audits (such as auditor’s responsibility about fraud) and on annual accounts and client’s information systems, without significant changes in the format, would improve the decision usefulness of audit reports. The growing sophistication of markets and reporting standards requires new information in audit reports, such as auditors’ conclusions about management’s estimates in annual accounts. The study is useful to regulators, auditors’ corporations, academics, and users and contributes to the current audit literature by providing evidence on consensus between auditors and users with regard to the format and content of audit reports.

Simulation of emotional differences in the structured query language for databases of financial markets

2021 ◽  
Vol 14 (2) ◽  
pp. 156-173
Author(s):  
Semen Yu. BOGATYREV
Keyword(s):  
Information Systems ◽  
Financial Market ◽  
Behavioral Finance ◽  
Query Language ◽  
Learning Technologies ◽  
Financial Decisions ◽  
Self Confidence ◽  
Structured Query Language ◽  
The Face ◽  
Modern Information

Subject. The article addresses a simulation in the structured query language (SQL) for the Bloomberg information base, the scientifically grounded tools for measuring emotions in markets in the face of financial and pandemic crisis and market imbalances, in addition to classic financial indicators, the creation of analytical tools based on state-of-the-art software tools that integrate the latest advances in behavioral finance and in financial and coefficient analysis, machine learning technologies, and open financial market data. Objectives. The aim is to create a usable toolkit for balanced evaluation of financial and economic situation of companies, based on the analysis of the main Russian and foreign modern means to measure emotions. Methods. The study employs methods of induction, deduction, and modeling. It demonstrates the link between methods and methodologies with new technical means of modern information systems. Results. The paper studies the effect of the heuristics of insufficient reaction and heuristics of excessive self-confidence, using the examples of market drawdown. I developed and implemented a model, using the behavioral finance tools as a factor in stabilizing financial decisions. Conclusions. New software and hardware tools enabled to identify and measure the actions of the heuristics of financial market participants. Financial analysts, when applying the new capabilities of modern information systems for programming and creating user models with required parameters and extensive database, will have new opportunities in the described models. The procedure for collecting and processing the original information required for valuation is simplified.

scholarly journals SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH

2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Fund Allocation ◽  
Real Picture ◽  
The Village

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.

scholarly journals ANALISA DAN PERANCANGAN SISTEM INFORMASI PASIEN RAWAT INAP (STUDI KASUS : RUMAH BERSALIN AZIMAR ANAS PADANG)

JURTEKSI ◽  
2019 ◽  
Vol 5 (2) ◽  
pp. 139-146
Author(s):  
Yonky Pernando ◽  
Eka Lia Febrianti ◽  
Andhika Andhika
Keyword(s):  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Visual Basic ◽  
Input Process ◽  
Analysis And Design ◽  
New Information ◽  
Near Future ◽  
Visual Basic 6.0 ◽  
Application Programs

Abstract: In the era of globalization, information systems are now increasingly developing and are very important and main things in helping the process of corporate performance, in the near future that will make competition in the performance process will be more updated and faster. Because of that the use of information technology and the design of making application programs using Visual Basic 6.0 as programing and MySQL as its database, regarding the analysis and design of information systems for inpatients in anal azimar maternity homes. Problems - problems faced by this company, namely the problem of data redundancy in inputting data, and not presented properly and lead to difficulties when manipulating, changing, and deleting data. In the end the author hopes that with the creation of a new information system, it can help the input process more easily, and quickly. Keywords: Technology, Information, PHP Programming Language , MySQL and Patient   Abstrak: Di era globalisasi sekarang semakin berkembang nya sistem informasi serta merupakan hal yang sangat penting dan utama dalam  membantu proses kinerja perusahaan, dalam waktu dekat yang akan membuat persaingan dalam proses kinerja akan semakin update dan cepat . Karena itu pemakaian teknologi informasi dan rancangan pembuatan program aplikasi dengan menggunakan  Visual Basic 6.0 sebagai programing  dan MySQL  sebagai Databasenya, mengenai analisa dan perancangan sistem informasi pasien rawat inap di rumah bersalin azimar anas. Masalah – masalah yang dihadapi perusahaan ini yaitu masalah redundansi data dalam menginput data,dan tidak tersaji secara baik dan  mengakibatkan kesulitan saat memanipulasi, mengubah, dan menghapus data. Pada akhirnya penulis berharap dengan dibuatnya sistem informasi yang baru, dapat membantu proses input dengan lebih mudah, dan cepat. Kata kunci : Teknologi, Informasi, Bahasa Pemograman Visual Basic 6.0 , MySQL dan Pasien 

scholarly journals ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Irwanto Rante ◽  
Agustinus Salle ◽  
Elsyan Rienette Marlissa
Keyword(s):  
Control System ◽  
Quantitative Analysis ◽  
Internal Control ◽  
Local Governments ◽  
Financial Report ◽  
Internal Control System ◽  
Financial Audit ◽  
Audit Reports

The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds.

The impact of new information systems on the training of future information professionals

1984 ◽  
Vol 8 (2) ◽  
pp. 49-55
Author(s):  
Hubert Fondin
Keyword(s):  
Information Systems ◽  
Electronic Publishing ◽  
Economic Consequences ◽  
Information Utility ◽  
New Information ◽  
Complex Transformation ◽  
Information Professionals ◽  
Concept Of Information ◽  
The Impact ◽  
Future Information

This paper discusses the mutations occurring within the information profession as a result of the rapid and complex transformation of existing information systems. The author feels it is essential for professionals, users and the information profession as a whole to recognize and understand these changes as well as their socio-economic consequences. Particular atten tion should be given to the following: the advent of microcom puters, electronic publishing, the end-user's reappropriation of information systems, the emergence of new types of informa tion, and the concept of information utility.

«New» Executive Competencies in the Context of Digital Business Transformation

2021 ◽  
pp. 5-10
Author(s):  
Vasiliy Svistunov ◽  
Vitaliy Lobachyev
Keyword(s):  
Information Systems ◽  
Information Technologies ◽  
Business Processes ◽  
Business Environment ◽  
Priority List ◽  
Industrial Enterprises ◽  
Executive Competencies ◽  
A Priority ◽  
Corporate Information Systems ◽  
Corporate Information

Improving the competitiveness of domestic enterprises is based on the introduction of advanced business and management information technologies. The current business environment is increasingly causing an urgent need for managers to expand the horizon of digital vision not only for current, but also for future management of the company. Today, it is not enough for a Manager to simply have proper professional knowledge in certain functional areas of activity and have a broad managerial Outlook. A modern Manager should be able to initiate the introduction and use of advanced information systems and technologies in almost all implemented business processes of his company. When preparing the article, the materials of research conducted at a number of domestic industrial enterprises were used. Conclusions and main provisions are based on the results of analysis of real practice of implementation and operation of corporate information systems. The results obtained in the course of the research, including the opinions of experts, which were made by employees of industrial enterprises, were used in conducting targeted work to establish a priority list of the most relevant and significant professional areas of knowledge and professional qualities that can help a modern Manager achieve success in the implementation and practical use of corporate information systems. The main result of the research should be considered the formation of such a priority list.

Friend or Foe?

2011 ◽  
pp. 376-388
Author(s):  
Linda L. Brennan
Keyword(s):  
Social Media ◽  
Information Systems ◽  
Competitive Advantage ◽  
Information Technologies ◽  
Unintended Consequences ◽  
Negative Effects ◽  
Time And Space ◽  
New Information ◽  
Implementation Plans ◽  
Systematic Framework

While many organizations and individuals use social media and information technologies (IT) to overcome the limitations of time and space, they often experience unintended consequences from increased immediacy and access. How can they achieve the desirable changes and address the negative effects that can result? This article presents a systematic framework that managers can use to proactively identify ways to either leverage or mitigate the increased immediacy and access. Specific examples are used as illustrations to demonstrate how these issues can be anticipated and used for competitive advantage. They are not offered as specific “prescriptions” for any one organization. Rather, they show how the framework can inform managers as they evaluate proposals for, and implementation plans of, new information systems in their organizations.

Leveraging University Research to Assist SMEs in Legacy Industrial Era Regions

2010 ◽  
pp. 22-40
Author(s):  
Arvind Karunakaran ◽  
Sandeep Purao ◽  
Brian Cameron
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Knowledge Networks ◽  
University Research ◽  
Ongoing Debate ◽  
Ongoing Research ◽  
New Information ◽  
Industrial Regions ◽  
Access To Knowledge ◽  
Medium Enterprises

Small and Medium Enterprises (SMEs) in legacy industrial era regions face unique challenges that vary from the challenges faced by SMEs in other regions. Especially, SMEs in legacy industrial regions face problems with respect to the access to knowledge networks. The authors discuss an approach that focuses on enabling the SMEs in legacy regions towards accessing these knowledge networks. The authors base their discussion upon the ongoing debate within the IS community regarding ‘rigor-relevance’ gap, and they take the specific case of SME’s in I-99 corridor to illustrate this. The chapter highlights the challenges faced by SMEs in legacy industrial era regions, and briefly describe the ongoing research project called LAIR (Leveraging Advanced IT Research), aimed at understanding the risks that SMEs in the I-99 Corridor are likely to face as they grow, with a specific focus on risks associated with upgrading, implementing and integrating their existing and new Information Systems.

The Impact of E-Commerce Technology on the Air Travel Industry

2011 ◽  
pp. 341-356
Author(s):  
Susan Gasson
Keyword(s):  
Information Systems ◽  
Competitive Advantage ◽  
Information Technologies ◽  
Air Travel ◽  
Travel Agents ◽  
New Information ◽  
Travel Industry ◽  
The Impact ◽  
American Airlines

This case study examines the impact of online reservation systems and e-commerce on the travel industry. Two questions are examined: 1. How can competitive advantage be obtained from the exploitation of new information technologies—in particular, e-commerce technologies? 2. How has the role of travel agents changed because of the new information technologies being used to achieve competitive advantage in the air travel industry? Initial discussion concerns the impact of the American Airlines SABRE system, as this has often been touted as giving American Airlines first-mover advantage in the industry. The wider impact of remote-access, computerized reservation systems, or Global Distribution Systems, and e-commerce access to online reservations in the travel industry is analyzed, using Porter’s five-force model of industry competitive forces, to understand how the travel industry has shaped and has been shaped by information systems. The case study concludes with a comparison of the impact of information technologies between the U.S. and European travel industries. It concludes that technology alone does not affect the roles of industry players, but the development of winning technologies exploits structural factors in the environment. Constant evolution of strategic information systems is critical to producing competitive advantage, but opportunism also plays a strong role.

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