scholarly journals The Role Of E-Commerce Era Covid-19 in The Revolution Of The Accounting Information Systems

2021 ◽  
Vol 3 (2) ◽  
pp. 76-98
Author(s):  
Lesi Hertati
Keyword(s):  
Information System ◽  
Information Systems ◽  
Industrial Revolution ◽  
Corporate Strategy ◽  
Accounting Information ◽  
Simple Random Sampling ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Verification Method ◽  
A Company

The purpose of this study is to determine the effect of e.commmerce Era Covid-19, Corporate Strategy in the Covid-19 era on the accounting information system industrial revolution. The company's strategy is a company trick in determining and expressing the main planning policies that ultimately determine the scope, character and results of the company's activities and their parts to achieve the company's goals. The fact states that the influence of e.commerce, the company's strategy has various problems including the problem of collecting and storing data on organizational activities, resources and personnel, converting data into information so that management can plan, implement, control and evaluate activities, resources and personnel, provide adequate controls for storing organizational assets and data. The population of this research is 7000 employees of PT Freeport Indonesia, with a total sample of 852 employees obtained through simple random sampling. The purpose of this study is to determine the use of E-Commerce in the Covid-19 Era, the company's strategy in the Industrial Revolution accounting information system. This method is a descriptive and verification method, and the analytical tool is SEM Lisrel modeling. The results showed that E-Commerce is a company strategy in the Industrial Revolution in accounting information systems.

scholarly journals PERANCANGAN SISTEM E-ACCOUNTING PADA PT.MANDIRI AGUNG LUBUKLINGGAU

2019 ◽  
Vol 4 (1) ◽  
pp. 50-57
Author(s):  
Lukman Sunardi ◽  
Andri Anto Tri Susilo
Keyword(s):  
Information System ◽  
Information Systems ◽  
Human Error ◽  
Accounting Information ◽  
Modeling Language ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Accounts Receivable ◽  
A Company

Abstrak Sistem informasi akuntansi merupakan jantung bagi sebuah perusahaan. Sistem informasi akuntansi membuat sebuah perusahaan mampu melakukan pengendalian dan memudahkan perusahaan dalam meningkatkan kinerjanya. Salah satu bagian dari sistem informasi akuntansi adalah sistem penjualan dan piutang. Penelitian ini dilakukan pada perusahaan distributor yang bergerak di bidang penjualan alat-alat elektrikal, mekanikal, dan telekomunikasi. Perusahaan tersebut sedang berkembang pesat dengan jumlah transaksi penjualan yang cukup banyak dan kompleks setiap harinya, namun masih menggunakan sistem manual sehingga kurang efektif dan efisien. Maka dari itu penulis mengangkat judul prancangan system e-accounting pada PT. Mandiri Agung Lubuklinggau.  Pada penelitian ini penulis menggunakan perancangan system menggunakan United modeling language (UML) dan pada penelitian ini penulis mengunakan metode deskriptif dimana penggunaan metode dimaksudkan agar kebenaran yang diungkapkan benar-benar berdasarkan bukti ilmiah yang kuat adapun hasil dari penelitian ini maka dapat disimpulkan dengan adanya system e-accounting ini memperbaiki kelemahan yang ada pada sistem informasi akuntansi penjualan dan piutang yang sedang berjalan. Serta meningkatkan pengendalian intern perusahaan serta meminimalisir kecurangan dan human error yang dilakukan karyawan. Kata kunci—PHP,Akuntansi, E-Accounting   Abstract  Accounting information systems are the heart of a company. Accounting information systems make a company capable of controlling and making it easier for companies to improve their performance. One part of the accounting information system is the sales and accounts receivable system.This research was conducted at a distributor company engaged in the sale of electrical, mechanical, and telecommunications equipment. The company is growing rapidly with a number of sales transactions that are quite numerous and complex every day, but still use the manual system so that it is less effective and efficient. Therefore the author raised the title of the design of e-accounting system at PT. Mandiri Agung Lubuklinggau.In this study the author uses the system design using the United modeling language (UML) and in this study the author uses descriptive methods where the use of the method is intended so that the truth revealed is really based on strong scientific evidence while the results of this study can be concluded with the existence of system e -accounting fixes weaknesses that exist in the current sales and accounts receivable accounting information system. And improve internal control of the company and minimize fraud and human error by employees. Keywords—PHP,Accounting,E-Accounting

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

Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)

2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Design Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Research Goal ◽  
Revenue Cycle

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 

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 An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

scholarly journals Sistem Informasi Akuntansi Pemesanan dan Pembayaran (Ordering and Billing) Makanan dan Minuman Berbasis Android Pada RM. Ayam Goreng “Padamara” Purbalingga

2019 ◽  
Vol 4 (2) ◽  
pp. 33-38
Author(s):  
Imam Soleh Marifati ◽  
Vadlya Maarif
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Cash Income ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Transaction Process ◽  
Computer Based ◽  
Effectiveness And Efficiency ◽  
Revenue Cycle

Abstract - Ordering and billing transactions of food and beverages in a restaurant business are in the revenue cycle. Transactions in the revenue cycle have an important role for the company because from this transaction the company gets cash income. The use of information technology to support the transaction process can increase the effectiveness of the transaction process. Transactions can be processed quickly and accurately. Restaurant business can use accounting information systems to improve the effectiveness and efficiency of transaction processes in the revenue cycle. A computer-based accounting information system is needed in processing transactions. In this study, the authors developed the application of accounting information systems to process transactions in the revenue cycle for restaurant business activities. This application processes transaction data starting from ordering, payment and making revenue reports from restaurant business activities. Keywords: Order, Billing, Accounting Information System

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.

THE EFFECTS OF COMPETITIVE INTENSITY AND TECHNOLOGY MANAGEMENT ON THE RELATIONSHIP OF ACCOUNTING INFORMATION SYSTEM AND FIRM PERFORMANCE

2021 ◽  
Vol 6 (16) ◽  
pp. 15-35
Author(s):  
Kayhan AHMETOĞULLARI ◽  
Rahmi YÜCEL
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Information Systems ◽  
Technology Management ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Collaborative Technology ◽  
Internal Accounting ◽  
Intensity Of Competition

In today's conditions, where the intensity of the competition is high, the achievement of the desired performance outputs of the companies is closely related to the better understanding of the performance leaders. The aim of this study is to examine the effect of competitive intensity and technology management on firm performance through the accounting information system. The study covers data obtained from 256 SME managers in the West Marmara region. The data obtained were analyzed with the help of exploratory factor and multiple regression analysis. According to the exploratory factor analysis results, the variables were divided into sub-factors and the regression analysis was performed between the sub-components. As a result, the tendency of companies to preventive technology management and the increase in the use of internal and external accounting information systems increase the financial performance of companies in a meaningful and positive way. On the other hand, the increase in the intensity of competition, the use of company protective technology management and internal accounting information systems increases the market performance of the company in a meaningful and positive way. Again, the intensity of competition and the increase in collaborative technology management increase the use of external accounting information systems. Collaborative technology management increases the use of internal accounting information system. Finally, increased competition intensity increases collaborative technology management.

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 Efektifitas Sistem Informasi Akuntansi Dan Manajemen Dalam Pengembangan Ekowisata Monkey Forest Di Desa Adat Padang Tegal

2020 ◽  
Vol 2 (1) ◽  
pp. 10-16
Author(s):  
I Nyoman Sutapa ◽  
I Gde Agung Wira Pertama
Keyword(s):  
Decision Making ◽  
Information System ◽  
Information Systems ◽  
Management Information System ◽  
Management Information Systems ◽  
Accounting Information ◽  
Tourist Attraction ◽  
Management Information ◽  
Accounting Information System ◽  
Accounting Information Systems

Abstract This study aims to describe the effectiveness of the Accounting Information System (AIS) and Management Information System (SIM) in Padang Adat Village as a source of budgeting information for the development of Ecotourism in the tourist attraction of Ubud's Monkey Key. Data collection is carried out through literature studies, verification and direct observation in the field, interviews and observations. The place of this research is in the traditional village of Padang Tegal and the Ubud Forest tourist attraction. Based on the research results of accounting information systems and management information systems can help the development of Ecotourism in the tourist attraction of Ubud's Monkey Forest through information generated and used as material for decision making by the Padangtegal village through the effectiveness of accounting information systems and the effectiveness of management information systems. Keywords: Effectiveness of Information Systems, Ecotourism Development Abstrak Penelitian ini memiliki tujuan mendeskripsikan efektivitas Sistem Informasi Akuntansi (SIA) dan Sistem Informasi Manajemen (SIM) di Desa Adat Padang tegal sebagai sumber informasi pembuatan anggaran untuk pengembangan Ekowisata di objek wisata Monkey Forest Ubud. Pengumpulan data dilakukan melalui studi literatur, verifikasi dan pengamatan langsung di lapangan, wawancara serta observasi. Tempat penelitian ini adalah di desa adat padang tegal dan objek wisata monkey forest Ubud. Berdasarkan hasil penelitian sistem informasi akuntansi dan sistem informasi manajemen dapat membantu pengembangan Ekowisata di objek wisata Monkey Forest Ubud melalui informasi yang dihasilkan dan dijadikan bahan pengambilan keputusan oleh desa pekraman padangtegal melalui efektifitas sistem informasi akuntansi dan efektifitas sistem informasi manajemen. Kata Kunci: Efektifitas Sistem Informasi, Pengembangan Ekowisata

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