scholarly journals Analysis of The Implementation of Accounting Information Systems to Improving the Preparation of Financial Statements in The Sales Cycle of Oil and Gas Companies

2021 ◽  
Vol 5 (1) ◽  
pp. 15-27
Author(s):  
Ayi Astuti ◽  
Indri Utami ◽  
Mentari Puteri Pertiwi
Keyword(s):  
Information Systems ◽  
Financial Reporting ◽  
Oil And Gas ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Oil And Gas Companies

This study aims to determine the role of accounting information systems in improving the quality of financial reporting and analyzing financial reports in the sales cycle in accordance with accounting information systems theory. The data analysis technique used is descriptive analysis technique, namely how to analyze, interpret, and process oil and gas financial report data. Respondents in this study were one of the oil and gas companies in Bandung, namely PT. Puteramas Teguh Jaya by conducting a survey of 35 respondents. The type of data used in this research is qualitative data. Sources of data in this study are secondary data in the form of financial reports on oil and gas sales. Data collection techniques used in this study are interview techniques and documentation techniques regarding accounting information systems for sales financial reports. From the known research results, it is obtained as follows: Responses about the variables of this study are included in the high category, financial reports and sales cycle The results of the analysis found that there is a significant relationship between accounting information systems and financial reports, including knowledge of entrepreneurial competence with stakeholder support. interests with a fairly close relationship. The results of the analysis also found that the accounting information system and it were found simultaneously to have a significant effect on the sales cycle.

scholarly journals Challenges of accounting in the modern digital environment

Revizor ◽  
2021 ◽  
Vol 24 (93) ◽  
pp. 27-36
Author(s):  
Kosana Vićentijević
Keyword(s):  
Information Systems ◽  
Financial Reporting ◽  
Accounting Information ◽  
Digital Technologies ◽  
Digital Transformation ◽  
Digital Environment ◽  
Global Level ◽  
Accounting Profession ◽  
Financial Reports ◽  
Accounting Information Systems

This paper discusses the implications of the accounting profession in the context of digitization and smart financial reporting. The importance of digital transformation of accounting and auditing teams in the direction of using digital technologies and professional skills for compiling and disclosing smart financial reports of economic entities is emphasized. In this context, the paper lists the skills and knowledge that should be improved by accounting professionals for new sophisticated accounting information systems. The paper concludes that the application of digital accounting will enable the improvement of financial reporting of economic entities at the national and global level.

scholarly journals Adapting to Crisis: Accounting Information Systems during the Weimar Hyperinflation

2020 ◽  
Vol 94 (3) ◽  
pp. 593-625
Author(s):  
Sebastian Hoffmann ◽  
Stephen P. Walker
Keyword(s):  
Twentieth Century ◽  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
The Face ◽  
Managerial Reporting

German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

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 The Role of Accounting Information System Afflication In Reliability Financial Reporting

2021 ◽  
Vol 2 (1) ◽  
pp. 97-112
Author(s):  
Lesi Hertati ◽  
Otniel Safkaur ◽  
Dwi Yanti ◽  
Irlan Fery ◽  
Peny Cahaya Azwardi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Central Government ◽  
Accounting Information ◽  
Sampling Technique ◽  
City Governments ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Verification Methods

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

scholarly journals Relationship between accounting information systems implementation and corporate governance of rural banks in Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 10
Author(s):  
Rima Rachmawati
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Data Analysis ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Central Java ◽  
Systems Implementation ◽  
Good Corporate Governance ◽  
Information Systems Implementation

The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial reporting, budgeting systems, and IFRS for SMEs implementation on good corporate governance of rural banks.   PLS-SEM wasemployed for data analysis to 145 rural banks registered in Regional Owned Bank Association of Central Java Indonesia. The results of data analysis found that bookkeeping systems, financial reporting and budgeting systems implemetation positively affectgood corporate governance of rural banks, while IFRS for SMEs implementation was not significantly affectgood corporate governance of rural banks.   

scholarly journals Pengaruh Efektivitas SIA, Kecanggihan Teknologi Informasi, dan Kemampuan Teknik Pemakai SIA pada Kinerja Individu

2019 ◽  
pp. 1735
Author(s):  
Luh Putu Radhakrishnan Dewi ◽  
Ida Bagus Dharmadiaksa
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Individual Performance ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Analysis Technique ◽  
Saturated Sample

The purpose of this study is to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems of individual performance. This research was conducted on 27 BPR in Gianyar Regency. The number of samples taken is 108 respondents with the method of determining the sample, namely the saturated sample method. Data collection is done by distributing questionnaires, documentation and interviews. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the effectiveness of accounting information systems, the sophistication of information technology, and the technical ability users of accounting information systems have a positive effect of individual performance. Keywords: Effectiveness AIS, sophistication IT, technical ability users AIS, individual performance.

Accounting Information System: A Prevailing Tool for Appraising Firm Performance

2018 ◽  
Vol 2 (2) ◽  
pp. 15-20
Author(s):  
Susan Peter Teru ◽  
Innocent F. Idoko ◽  
Philip Audu
Keyword(s):  
Information System ◽  
Information Systems ◽  
Firm Performance ◽  
Corporate Culture ◽  
Accounting Information ◽  
Secondary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information And Communication ◽  
Effective Decision Making

The advancement in technology has enabled companies to generate and use accounting information system.  Accounting information system (AIS) is a computer-based application which conveys a new inclination of change from the conservative method of accounting to a computerised method. These advances in information and communication technology (ICT) have reduced the time and cost of transactions by aiding increased and improved transactions and communication for business dealings. It has also improved and advanced the efficiency of businesses by computerising existing operations to improve the performance of their operations. Accounting Information Systems (AIS) can be used by the organizations as a device for achieving a stronger, reliable, and more corporate culture to survive in this competitive environment. Accounting information systems also assist companies to gauge the risk of some operations or predict future warnings using sophisticated statistical software applications. The main objective of this paper is to examine the usage of Accounting Information System for effective decision making and improvedinternal control system on firm performance in which the qualitative data was used reviewing various literatures and other secondary data. This study providesvalue added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and evaluating overall firm performances

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 International Financial Reporting Standards (IFRS) and Reporting Quality in Nigeria: An Assessment of Selected Quoted Firms

2020 ◽  
Vol 4 (1) ◽  
pp. 11
Author(s):  
Aminu Abdullahi ◽  
Musa Yelwa Abubakar
Keyword(s):  
Financial Reporting ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Reporting Quality ◽  
Reporting Standards ◽  
Financial Reports ◽  
Information Reduction ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
Audit Firms

This study investigates the effect of IFRS adoption on reporting quality in Nigeria. Secondary data were sourced from financial reports of a sample of 79 quoted Nigerian firms, with the help of Nimegen Centre for Economics (NiCE) qualitative reporting index for reporting quality. The study covered a period of 10 years, i.e. 2007 to 2011 as SAS regime and 2012 to 2016 IFRS regime. ANOVA test and descriptive analysis, were utilised for the analysis. The study concludes that, IFRS adoption has made significant positive difference in the extent of reporting quality. It is recommended that Nigerian firms should adopt appropriate measures to improve the level of relevance, comparability and verifiability of their financial reports through provision of more forward looking information, reduction in the use of technical jargons and appointment of more reputable audit firms.

scholarly journals Pengaruh Sistem Informasi Akuntansi dan Pelaporan Keuangan terhadap Pengendalian Manajemen pada Perusahaan Jasa Konstruksi (PT. X) di Jakarta

2018 ◽  
pp. 91-113
Author(s):  
Edison Hamid
Keyword(s):  
Information System ◽  
Information Systems ◽  
Multiple Regression ◽  
Survey Research ◽  
Financial Reporting ◽  
Accounting Information ◽  
Management Control ◽  
Control Measures ◽  
Accounting Information System ◽  
Accounting Information Systems

Abstract. Accounting information system in charge of providing the information needed to facilitate monitoring and assessment of control measures against the management. There are five main functions of the accounting information system of data collection, data processing, data management, control data (including security), and producer information. This study aims to examine the effect of accounting information systems and financial reporting to management control. The results are expected to provide benefits in explaining and predicting the effects of accounting information systems and financial reporting to management control. This form of survey research studies that used questionnaires to collect data that need. To provide an overview of the demographics of respondents, the research data were analyzed with descriptive statistics. The quality of data generated from the use of research instruments was evaluated by rehabilitation and validity testing. The hypothesis was tested by multiple regression analysts to determine its influence on management control. The  results  with  the  conclusion  that  the  accounting  information  system significantly influence the management control, financial reporting significant influence on management control, and test results together financial reporting was only significantly affected majanemen control, whereas no effect of accounting information systems are significant. Keywords:  Accounting Information Systems, Financial Reporting, Management Control. Abstrak Sistem Informasi akuntansi bertugas memberikan informasi yang dibutuhkan untuk memudahkan pengawasan dan tindakan terhadap penilaian pengendalian manajemen. Terdapat lima fungsi utama sistem informasi akuntansi yaitu pengumpulan data, pemerosesan data, manajemen data, pengendalian  data (termasuk security), dan penghasil informasi. Penelitian ini bertujuan menguji pengaruh sistem informasi akuntansi dan pelaporan keuangan terhadap pengendalian manajemen. Hasil penelitian ini diharapkan dapat memberi manfaat dalam menjelaskan dan memprediksi tentang pengaruh sistem informasi akuntansi dan pelaporan keuangan terhadap pengendalian manajemen. Penelitian ini berbentuk survey research yang menggunakan instrumen kuesioner untuk mengumpulkan data yang di perlukan. Untuk memberikan gambaran mengenai demografi responden, data penelitian dianalisis dengan  statistik deskriptif. Kualitas data yang dihasilkan dari penggunaan instrumen penelitian dievaluasi dengan uji reabilitas dan validitas. Hipotesis diuji dengan analis multiple regression untuk mengatahui pengaruhnya terhadap pengendalian manajemen. Hasil penelitian dengan kesimpulan bahwa sistem informasi akuntansi berpengaruh secara signifikan terhadap pengendalian manajemen, pelaporan keuangan berpengaruh secara signifikan terhadap pengendalian manajemen, dan hasil uji secara bersama-sama ternyata hanya pelaporan keuangan yang berpengaruh secara signifikan terhadap pengendalian manajemen, sedangkan sistem informasi akuntansi tidak berpengaruh secara signifikan. Kata kunci:  Sistem   Informasi  Akuntansi,  Pelaporan  Keuangan, Pengendalian Manajemen  

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