Digital Accounting and Gender Discrimination

And Gender ◽

Radical Transformation ◽

Day By Day

Digital technologies can process data much faster and more reliably than humans. Therefore, businesses must ensure a radical transformation in their infrastructure in order to keep up with the competitive environment. When establishing an accounting information system in enterprises, it should be ensured that the system can produce complete and uninterrupted information. However, one consequence of the digitalization process in accounting information systems is that the need for accounting personnel tends to decrease day by day. The aim of this study is to examine the digital developments in accounting and financial consultancy services and to emphasize the need for accounting engineering, which can contribute the most to these developments In this context, the structure and consequences of gender differences of individuals working in the accounting profession were examined.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

eBA Journal: Journal Economics, Bussines and Accounting ◽

10.32492/eba.v5i1.707 ◽

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 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.

EVALUASI ATAS PENGENDALIAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT PENGELOLA PUSAT PERDAGANGAN CARINGIN UNTUK MENGUKUR EFEKTIVITAS DAN EFISIENSI PENGELOLAAN PENDAPATAN LISTRIK

AIMS Jurnal Accounting Information System ◽

10.32627/aims.v1i2.21 ◽

2018 ◽

Vol 1 (2) ◽

pp. 1-10

Author(s):

Nano Suyatna

Keyword(s):

Human Resources ◽

Human Error ◽

Accounting Information ◽

Good Control ◽

Payment Methods ◽

Reasonable Cost ◽

Financial Transactions ◽

A Company

In an effort to improve electricity services to customers, there needs to be a balance between the supply of electricity and revenue. Payment methods made by the Perusahaan Listrik Negara (PLN) use Postpaid and Prepaid methods. Because services with postpaid methods better meet customer satisfaction, this method is chosen. Sales Accounting Information System is an information technology-based accounting application to support financial transactions in a company to run faster, more precisely and accurately at a reasonable cost. In its operation, it takes competent human resources to not be a source of problems (human error) and adequate infrastructure. To overcome the obstacles that will arise, whether triggered by the application or by the human resources themselves, it is necessary to control both aspects. Based on this research it shows that the application of Sales Accounting Information Systems and existing human resources is sufficiently supportive and reliable in supporting the creation of good control as it is proven that the level of acceptance of sales targets is realized effectively and efficiently.

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

Jurnal ULTIMA InfoSys ◽

10.31937/si.v5i1.214 ◽

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 ◽

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

Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v5i2.152 ◽

2013 ◽

Vol 5 (2) ◽

pp. 62-80

Author(s):

Agnes Ashianti ◽

Albertus Fani

Keyword(s):

Information Systems ◽

Accounting Information ◽

Individual Performance ◽

Primary Data ◽

Study Test ◽

Task Technology Fit ◽

The Individual ◽

Systems Effectiveness

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city. The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance. Keyword: Task-Technology Fit, Trust of Accounting Information Systems, Effectiveness of Accounting Information Systems, Individual Performance..

Accounting Information Systems in Public Sector towards Blockchain Technology Application: The Role of Accountants’ Emotional Intelligence in the Digital Age

Asian Journal of Law and Economics ◽

10.1515/ajle-2020-0052 ◽

2021 ◽

Vol 12 (1) ◽

pp. 73-94

Author(s):

Pham Quang Huy ◽

Vu Kien Phuc

Keyword(s):

Emotional Intelligence ◽

Public Sector ◽

New Technology ◽

Accounting Information ◽

Technology Application ◽

Public Sector Organization ◽

Blockchain Technology ◽

The Impact

Abstract This research ferreted out to inspect the interconnection between emotional intelligence (EI), Blockchain technology application (BLO) and the effectiveness of Accounting information system (AIS). Survey-based data obtained from 412 respondents were applied to validate the model hypotheses. Building on the statistical analysis with the support of SPSS 25.0 and SMART- PLS (partial least squares) 3.2.8 software package, the model results inferred the impact of EI on BLO. Besides, the outputs of the study accentuated on the importance of BLO on the effectiveness of AIS. These significant additions will optimistically inspire other scholars to carry on exploring the relationship between EI and BLO in enhancing the effectiveness of AIS in research settings as well as in explaining the results. On the other hand, taking these results into consideration could promote much better solutions for issues relevant to EI and new technology application among public sector organization (PSO) in term of increasing the performance of AIS.

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

JAZ:Jurnal Akuntansi Unihaz ◽

10.32663/jaz.v2i2.994 ◽

2019 ◽

Vol 2 (2) ◽

pp. 78

Author(s):

Shelvia Rezeki ◽

Iwin Arnova

Keyword(s):

Information System ◽

Information Systems ◽

Accounting Information ◽

Financial Reports ◽

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.

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

Information Management and Business Review ◽

10.22610/imbr.v7i3.1156 ◽

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 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.

PENGARUH PELATIHAN AKUNTANSI SYARIAH, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN BMT KABUPATEN KUDUS

Equilibrium Jurnal Ekonomi Syariah ◽

10.21043/equilibrium.v6i2.4830 ◽

2018 ◽

Vol 6 (2) ◽

pp. 270

Author(s):

Husnurrosyidah Husnurrosyidah

Keyword(s):

Direct Effect ◽

Internal Control ◽

Employee Performance ◽

Survey Methods ◽

Accounting Information ◽

Field Research ◽

Secondary Data ◽

Microfinance Institution

BMT is a sharia microfinance institution that can reach all levels of society and has the potential to develop into a professional, healthy, and sharia Islamic microfinance institution. However, based on observations in several BMTs domiciled in Kudus, Pati, Jepara and Rembang areas, it still seems that employee performance is poorly demonstrated by marketing that cannot reach the targets set by BMT, even many fictitious sales agents are very detrimental to BMT. This is due to the low internal control in the BMT. In addition, there are still many BMT employees who are professional with accounting so employees need sharia accounting training. This research is a field research with a quantitative approach. The data used are primary and secondary data with survey methods through questionnaires. There are three independent variables in this study, namely (X1) training in Islamic accounting, (X2) accounting information systems, and (X3) internal control. The dependent variable (Y) in this study is employee performance. A sample of 94 respondents, using the purposive sampling method. The results of this study indicate that: 1) sharia accounting training has an effect on employee performance indicated that the PAS direct effect coefficient on KK (path c) in model (1) is 0.12 and significant (<0.02); 2) accounting information system influences employee performance by 0.19; 3) internal control has an effect on employee performance indicated by direct effect coefficient of 0.35.

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

Indonesian Journal on Software Engineering (IJSE) ◽

10.31294/ijse.v4i2.5978 ◽

2019 ◽

Vol 4 (2) ◽

pp. 33-38

Author(s):

Imam Soleh Marifati ◽

Vadlya Maarif

Keyword(s):

Information System ◽

Information Systems ◽

Accounting Information ◽

Cash Income ◽

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

Pengaruh Sistem Informasi Akuntansi (Komputerisasi Kegiatan Pertanahan) Terhadap Pencatatan Penerimaan Negara Bukan Pajak Pada Kantor Pertanahan Kabupaten Bengkalis

JAS (Jurnal Akuntansi Syariah) ◽

10.46367/jas.v3i1.160 ◽

2019 ◽

Vol 3 (1) ◽

pp. 20-36

Author(s):

Dewi Angraini ◽

Decky Hendarsyah

Keyword(s):

Information System ◽

Government Regulation ◽

Accounting Information ◽

Test Results ◽

State Revenue ◽

Tax State ◽

Independent Variable ◽

Permanent Employees

This study was conducted to determine the effect of Accounting Information Systems (Computerization of Land Activities) on the Registration of Records of Non-Tax State Revenues according to Government Regulation Number 128 of 2015. This research was conducted at the Land Office of Bengkalis Regency. Data collection was done by giving questionnaires as much as 30 copies, which were distributed to respondents who are civil servants and non-permanent employees at the Bengkalis land office using Purposive Sampling. The data obtained were then analyzed using SPSS version 23.0. The test results show that the Accounting Information System (computerization of land activities) has a positive and significant effect on the recording of non-tax state revenue at the Bengkalis Regency land office. The contribution of the independent variable to the dependent variable is 25.3% while the rest 74.7% is influenced by other variables.