scholarly journals Accounting Information Systems For Financial Management In Religious Non-Profit Organizations Of The Church

2021 ◽  
Vol 1 (12) ◽  
Author(s):  
Sarlin P. Nawa Pau ◽  
Maria P. L. Muga ◽  
Yemima Eka Christi Windya ◽  
Melianus E. Tkela
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Financial Management ◽  
Accounting Information ◽  
Secondary Data ◽  
Field Studies ◽  
Primary Data ◽  
Accounting Information System ◽  
Non Profit ◽  
The Church

The church is a non-profit religious institution. Good financial management of church religious institutions is needed to improve the quality of service to the congregation. One form of church financial management is to manage financial information in a good accounting information system as a form of church responsibility or accountability in managing the congregation's money. This research was conducted using a qualitative descriptive research method. The type of data source used in this study is qualitative data. Sources of data in this study are primary data and secondary data. The data in this study are primary data and secondary data. The data collection technique in this research is through field studies and literature studies. The results of this study are the accounting information system in the context of managing church finances at the Evangelical Masehi Church in Timor Jemaat Kota Baru Klasis Kupang City is cash receipts and disbursements that carry out financial reporting every week on congregation news, monthly financial reports and conduct congregational congregations to report servants and finances every year. The procedure is still carried out using a computer but still manually. This research then creates an accounting information system for cash receipts and disbursements.

scholarly journals PERAN SISTEM INFORMASI AKUNTANSI PADA UMKM DI WILAYAH SUMSEL (STUDI KASUS TRAVEL PO BHW)

2019 ◽  
Vol 6 (2) ◽  
pp. 123
Author(s):  
Rika Henda Safitri ◽  
Bunga Aulia ◽  
Riska Tharika
Keyword(s):  
Information System ◽  
Data Collection ◽  
Direct Observation ◽  
Accounting Information ◽  
Secondary Data ◽  
Field Studies ◽  
Financial Information ◽  
Primary Data ◽  
Accounting Information System ◽  
Ticket Sales

This paper aims to analyze and improve the profitability of UMKM in the South Sumatra region. This paper takes samples from travel service UMKM in South Sumatra, namely PO Batang Hari Wisata. PO BHW Travel is one of the travel offices in Palembang, South Sumatra. This company has been serving trips with various routes. This research intends to provide a useful information system for businesses like PO BHW Travel.The type of data used in this study are primary and secondary data. Data collection techniques used in the form of secondary data obtained from trusted journals and articles, as well as from books and other references. Primary data obtained are from the results of field studies through observations about PO BHW Travel. Data obtained from several sources, by conducting interviews with PO BHW Travel owners and direct observation to the business location in the form of ticket sales counters.It is expected that with the existence of an accounting information system, this travel business can overcome problems in its operations, particularly in terms of recording and providing financial information.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals ANALYSIS OF APPLICATION OF ACCOUNTING INFORMATION SYSTEM IN PROCESSING SALES TRANSACTION AT PT. DAIHATSU ASTRA MOTOR SISINGAMANGARAJA

2021 ◽  
Vol 1 (2) ◽  
pp. 361-364
Author(s):  
Budiman Rosyadi Nasution
Keyword(s):  
Information System ◽  
Internal Control ◽  
Quantitative Methods ◽  
Control Structure ◽  
Accounting Information ◽  
Secondary Data ◽  
Spare Parts ◽  
Financial Ratios ◽  
Primary Data ◽  
Accounting Information System

This study aims to examine the sales accounting information system implemented by PT Daihatsu Astra Motor Sisingamangaraja. Then it can be identified whether the information system has been implemented according to the right internal control structure or not and to determine the company's development through financial ratios that are limited to the sales department. This type of research is a case study, which contains exposure or relevant data from the results of research on the object. Qualitative methods are used in flowchart analysis and quantitative methods are used to calculate financial ratios that are limited to sales. Primary data is data that comes from the original source and is collected specifically for the purposes of the research being conducted. Secondary data is data produced by companies such as financial statements and accounting records. Data collection methods are interviews and direct observation. The results of this study are overall PT Daihatsu Astra Motor Sisingamangaraja has carried out car sales activities, spare parts / spare parts and service services with an accounting information system in accordance with the components of the internal control structure model. The majority of transactions that occurred at PT Daihatsu Astra Motor Sisingamangaraja actually decreased, this was due to the author's limitations in obtaining related financial statement information. Thus, it can be concluded that the accounting information system applied by the company is mostly appropriate and effective because it is appropriate so that it can support internal sales control.

ANALYSIS AND DESIGN CASH SALES ACCOUNTING INFORMATION SYSTEM AT UTAMA ALUMINIUM STORES

2018 ◽  
Vol 23 (3) ◽  
pp. 258-273
Author(s):  
Azhelia Syafira ◽  
Lana Sularto
Keyword(s):  
Information System ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Flow Diagram ◽  
Primary Data ◽  
Design Stage ◽  
Analysis Tool ◽  
Accounting Information System ◽  
Analysis And Design

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

scholarly journals Analysis Of Accounting Information System In Merchantability Inventory With Fifo And Average Method At Pt. Main Dennis

2021 ◽  
Vol 2 (5) ◽  
pp. 1836-1840
Author(s):  
Dwi Kartinah
Keyword(s):  
Information System ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Primary Data ◽  
Accounting Information System ◽  
Food Ingredients ◽  
Analysis Techniques ◽  
A Company ◽  
Computerized System

The author chose PT Dennis Utama as the object of research. PT Dennis Utama is a company that distributes food ingredients, namely rice. Researchers obtained primary data from interviews by the sales department of PT Dennis Utama and secondary data from literature studies using flowchart and descriptive analysis techniques. The analysis used is the FIFO and AVERAGE methods. The aim is to find out the results of the analysis of the merchandise inventory accounting information system at PT Dennis Utama with the FIFO and AVERAGE methods. The results of this study are in the form of flowcharts and descriptive results. Based on the results of the research that PT Dennis Utama uses the FIFO and AVERAGE methods which are quite good, there are only a few shortcomings, namely sometimes there is still a little buildup of goods so that merchandise is damaged and also the company has not implemented a computerized system in its company activities.

scholarly journals Perancangan Sistem Informasi Akuntansi penggajian dengan mengunakan Microsoft Visual Basic 2008 dan database MySQL

2017 ◽  
Vol 2 (2) ◽  
pp. 149-167
Author(s):  
Dwi Puspa Lestari
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
System Development ◽  
Academic Research ◽  
Accounting Information ◽  
Secondary Data ◽  
Visual Basic ◽  
Primary Data ◽  
Accounting Information Systems ◽  
A Company

KSP.Kopdit Borromeo is a company engaged in the service. In KSP. Kopdit Borromeo who is responsible for the performance of employees in a company which is part of the manager. The author conducted research on the treasurer in charge of payroll employees. But the company still uses KSP.Kopdit Borromeus payroll manually, ie by using Microsoft Excel. To reduce the existing problems, the authors take the title "Payroll Accounting Information System Design in KSP.Kopdit Borromeus by using Microsoft Visual Basic 2008 and MYSQL. The research design is the design of the study authors use primary data and secondary data. The method used is descriptive research methods, survey. This type of research is academic research. The type of data used is qualitative and quantitative. Data collection techniques used were interviews. System development method used is output-oriented methodologies, processes and data. The structure of the development of the system used is the waterfall. The design of the information system used context diagrams, data flow diagrams, and flowcharts. The author makes the design of the payroll accounting information systems, to assist the transaction processing and financial reporting to the KSP. Borromeus well be computerized.

scholarly journals Financial Management Practices on Financial Performance at Selected Private Insurance Companies, Kigali, Rwanda

2021 ◽  
Vol 9 (10) ◽  
pp. 2492-2506
Author(s):  
SEMUCYO Edouard
Keyword(s):  
Information System ◽  
Capital Structure ◽  
Financial Performance ◽  
Financial Reporting ◽  
Financial Management ◽  
Management Practices ◽  
Private Insurance ◽  
Accounting Information ◽  
Insurance Companies ◽  
Accounting Information System

The general objective of this dissertation was to assess the relationship between financial management practices and the financial performance of private insurance companies in Rwanda. It was guided by the following specific objectives which are to assess the impact of financial management practices on return on investment (ROI) of insurance companies in Rwanda; to examine the impact of financial management practices on return on assets (ROA) of insurance companies in Rwanda and to find out the impact of financial management practices on return on equity (ROE) of insurance companies in Rwanda. The research design used a descriptive causal approach to research that takes cross-sectional data into account and helped the researcher to use the questionnaire and documentary review the primary data collection tool and the secondary data collection analysis, respectively. For the first objective, the study shows that an adjusted R square of 44.8% of ROI of private insurance companies in Rwanda is attributed to a combination of the four factors independent factors (fixed assets management, accounting information system, financial reporting analysis, and capital structure management) used by private insurance companies in Rwanda. For the second objective, the findings revealed that an adjusted R square of 80.9% of return on assets of private insurance companies in Rwanda is attributed to a combination of the four factors independent factors (fixed assets management, accounting information system, financial reporting analysis, and capital structure management) used by private insurance companies in Rwanda .For the third objective, the findings revealed that an adjusted R square of 36.8% of return on equity (ROE) of private insurance companies in Rwanda is attributed to a combination of the four factors independent factors (fixed assets management, accounting information system, financial reporting analysis, and capital structure management) used by private insurance companies in Rwanda. The study concluded that working capital management, capital structure management, financial reporting analysis and accounting information system, play significant positive effect on financial performance of private insurance companies in Rwanda while fixed asset management have negative effect on the financial performance of private insurance companies in Rwanda. The study is recommending insurance companies’ management to implement recommended steps considered as possible ways to ensure improvement of their financial management practices for better financial performance.   Key words: Financial management practices, financial performance, insurance companies, Rwanda  

scholarly journals Tinjauan Pengaruh Sistem Akuntansi Penggajian Dan Pengupahan Dalam Mendukung Pengendalian Intern Gaji Dan Upah Pada Hotel Salak The Heritage

2020 ◽  
Vol 4 (1) ◽  
pp. 014-020
Author(s):  
Harry Roestiono ◽  
Siti Nurfithriyani ◽  
Tarida Marlin
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Secondary Data ◽  
Payment System ◽  
Primary Data ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Proper System ◽  
Library Research

The roles of internal control and accounting information system owned by a firm cannot be separated with each other in company’s operating in order to run smoothly and in accordance with the standardised procedures. And so with payroll and payment operating, it takes a proper system to run its activities. Thus, the company will be able to avoid possible risks during transactions. This research is aimed at investigating how the application of payroll system and to determine if the existing system helps the management in controlling its payroll and payment system.  This is a descriptive research using primary data such as interviews with management and secondary data. Data are collected using observation technique, interviews and library research. The result concludes that the company has run a proper system in its payroll and thus helped the management to control its payroll and payment system.

scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PERUM BULOG DIVRE AMBON

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Maximiliane L C Hukom
Keyword(s):  
Information System ◽  
Information Systems ◽  
Ordinal Number ◽  
Accounting Information ◽  
Secondary Data ◽  
Daily Basis ◽  
Primary Data ◽  
Accounting System ◽  
Accounting Information System ◽  
Approximate Estimation

Writing aims to acknowledge and analyse about the accounting system sales at Perum Bulog Divre Ambon. This writing using this type of data are classified into primary data and secondary data. Next were analyzed using the methods of analysis deskritif. Accounting information system sales at Perum Bulog Divre Ambon is a blend of process information system and procedures that form a network that closely, and are inseparable from each other, all accounting activities and other major activities, in order to streamline all other major activities of an enterprise so that supervision by the command can be run as well as possible and achievable goals efficiently. Results of the research in deskritif that the application of the accounting information system sales at Perum Bulog Divre can provide information for the leadership of the company, it is seen in the preparation of the information systems and procedures, sales, Procurement, transaction evidence recording of transactions to reporting information is adequate because the evidence of the transaction created some duplicate ordinal number, given the evidence, the transactions are recorded on a daily basis based on evidence of a transaction, there is code in the same transaction estimates, are grouped as well as making accounting information system reports. For the process of classification the transactions, the company has also been using the method of approximate estimation of where the code has been standardized in the form of a guidebook with explanations and usage. Keyword : accounting system

scholarly journals EVALUASI PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ATAS PENJUALAN JASA KAMAR PADA BIG FISH HOTEL

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Arif Rahman Modim ◽  
Jantje J. Tinangon ◽  
Sonny Pangerapan
Keyword(s):  
Information System ◽  
Internal Control ◽  
Case Study Research ◽  
Accounting Information ◽  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Research Approach ◽  
Accounting Information System ◽  
Cash Receipt

Organizations to achieve sustainable position and possible opportunities requires efficient information systems. The purpose of the study is to evaluate the implementation an internal control in accounting information system cash receipt in Big Fish hotel (Piere Tendean Number. 107-108 Boulevard Manado). This research approach is qualitative descriptive with the type of case study research. Types of data used are primary data and secondary data. Data were collected through a preliminary survey, field research, observation, interviews, and documentation. The result show that accounting informations systems cash receipt at this hotel has been have well internal control. Although there were many problem has found, that there is no a job rotation to maintain employee independence in carrying out their duties, he absence of an internal supervisory unit that can guarantee security and finances, there is no surprising audit to check accurately.Keywords : Accounting Information System, Cash Receipt, Internal Control

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