Design and Implementation of Financial Accounting System for Small Business Company

2014 ◽  
Vol 926-930 ◽  
pp. 2558-2561
Author(s):  
Ge Jin
Keyword(s):  
Information Technology ◽  
Social Life ◽  
Global Economy ◽  
Business Management ◽  
Financial Accounting ◽  
Main Theme ◽  
Accounting System ◽  
Modern Information Technology ◽  
Calculation System ◽  
Tremendous Impact

Informatization has become the main theme of the 21 st century, the global informatization wave caused by modern information technology impacts on the traditional social life in every corner. The global economy informatization has a tremendous impact on the traditional business management and the accounting system, urges the financial calculation system to transform rapidly. Analysis shows you how to make financial and information technology integration, how to financial information as the management of information resources, comprehensive use of computers, networks and communications information technology and security, to the acquisition, processing, transmission, storage, applications, and other processing.

Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Teguh Erawati
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resource ◽  
Financial Accounting ◽  
System Capacity ◽  
Accounting System ◽  
Financial Report ◽  
Purposive Sampling ◽  
Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K

2019 ◽  
Vol 4 (2) ◽  
pp. 196-209
Author(s):  
Euis Mardiyatul Fauziyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

The Way to Reasonably Introduce Information Technology into PE Classes

2014 ◽  
Vol 926-930 ◽  
pp. 4689-4692
Author(s):  
Yue Jun Zhou
Keyword(s):  
Information Technology ◽  
Physical Education ◽  
Social Development ◽  
Social Life ◽  
Rapid Development ◽  
Educational Quality ◽  
Social Production ◽  
Modern Information Technology ◽  
The Social ◽  
Modern Information

Along with the rapid development of society and technology, modern information technology has been applied to almost every aspect of social production and social life. Moreover, applying modern information technology to education and binding modern information technology to education sufficiently can be a very effective method to improve the current situation of education, to raise the educational quality and to strengthen the development of information technology. Introducing information technology into PE(physical education) classes is not only a significant presentation of the reform for teaching forms in PE but also the satisfaction for the demands the social development making on education. This paper gives a brief analysis of how to introduce reasonable information technology into PE classes.

scholarly journals FUNDAMENTAL CONCEPTS OF FINANCIAL ACCOUNTING AND DIALECTIC OF THEIR DEVELOPMENT: MACROECONOMIC CONCEPT, MICROECONOMIC CONCEPT

THE BULLETIN ◽  
2020 ◽  
Vol 5 (387) ◽  
pp. 153-160
Author(s):  
O. V. Antonova ◽  
◽  
N. Sh. Kremer ◽  
G. I. Lukyanenko ◽  
N. N. Martyinenko ◽  
...  
Keyword(s):  
Global Economy ◽  
Point Of View ◽  
Financial Accounting ◽  
Institutional Factors ◽  
Accounting System ◽  
Accounting Practice ◽  
New Concepts ◽  
Institutional Organization ◽  
The Moment ◽  
The Impact

At the moment, the advancement of accounting is recognizably driven by the development of its theory and methods in order to assess the existing and recently emerging accounting concepts and expand the theoretical, regulatory, and methodological framework of accounting based on such concepts. In accounting, framework developments put forward new accountable items, and new concepts lead to a brand-new approach to the scientific research of accounting as a science. Thus, research should be conducted from the perspective of a comprehensive analysis of the existing Concept for the Development of Accounting, which is an integral component of the institutional system represented by the structural elements of the accounting system and related systems arranged in a strictly defined order [1,4,17]. The theory and methods of accounting are implemented through the development and use of certain concepts. The requirement to use the accounting concepts is explained by the fact that the accounting practice in Russia lags far behind the recently established requirements for the quality of accounting information as driven by the current processes of globalization and integration of the Russian Federation into the global economy. This requires a separate approach to understanding the theoretical and methodological foundations of accounting from the perspective of institutionalism [5,13,20]. The method is considered in the work as a point of view on the structure and development of accounting. Elements of methodological institutionalism are used as a justification of the position under consideration. When considering the impact on the development of accounting of institutional factors, a number of research tasks are set, including determining the role of the organization of accounting, institutional factors, the possibility of institutional organization of accounting, determining the subject, object, subject and scientific status of accounting. The authors revealed what theoretical and methodological concepts are: forms of accounting organization, schemes, models, methods of cognition, or is it all taken together.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 6 (1) ◽  
pp. 95-136
Author(s):  
Rama Ardianto ◽  
Chermian Eforis
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Governmental Accounting ◽  
Internal Control System

The purpose of this research was to examine the effect of several factors toward quality of local government’s financial statement. The factors consist of governmental accounting standards, utilization of information technology, competencies of human resource, government’s internal control system, and local financial accounting system. The samples of this research were the employees at Satuan Kerja Perangkat Daerah (SKPD) or regional work unit in Tangerang regency with several characteristic. The characteristics are, 1) using SIMDA as a financial accounting system and 2) involved during preparation of financial statements. The data used was primary data. This research used questionnaire for collecting data. The sampling technique is non-probability samping which is convenience sampling. The results of this research are: (1) governmental accounting standards has significant effect toward the quality of local government’s financial statement, (2) utilization of information technology has significant effect toward the quality of local government’s financial statement, (3) competencies of human resource has significant effect toward the quality of local government’s financial statement, (4) government’s internal control system does not affect toward the quality of local government’s financial statement, (5) local financial accounting system does not affect toward the quality of local government’s financial statement.

scholarly journals Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada OPD Kabupaten Gunungkidul)

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Vidya Vitta Adhivinna ◽  
Ariyanti Nurul Hikmahwati
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Information Quality ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the effect of competency of human resources, utilization of information technology, government internal control system, and regional financial accounting system on the information quality of local government financial statement.Data was collected by distributing questionnaires to 28 regional government organization of Gunungkidul Regency. Sampling using a Purposive Sampling technique with criteria is employees who work in the accounting or financial administration with respondents are 72 people. Data were analyzed using SPSS program version 16 and hypothesis testing using multiple linear regression analysis.The results showed that partially, human resource competency, utilization of information technology and government internal control system did not affect the information quality of local government financial statement, while the regional financial accounting system affected the information quality of local government financial statement. Simultaneously, HR competency, utilization of IT, government internal control system, and regional financial accounting system affect the information quality of local government financial statement.Keywords: information quality of local government financial statement, human resource competency, utilization of IT, government internal control system, and regional financial accounting system.

scholarly journals Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah (Pada SKPD Kabupaten Minahasa Selatan)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Fernando Andreas Mamahit ◽  
Jullie Sondakh ◽  
Ventje Ilat
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resource ◽  
Capacity Utilization ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Human Resource Capacity ◽  
Resource Capacity

Abstract. Gaining a regional autonomy by local government means it is the authority for them to manage their own households and lesser interference of the central government. The local government has the right and the broad authority to use the financial resources provided under the requirement. However, with such broad authority, it does not mean that local governments can use the financial resource without any clear direction and purpose. This study is intended to analyze and obtain evidence of the influence of human resource capacity, utilization of information technology and the application of financial accounting system towards the quality of local government financial statements in ​​South Minahasa. This is a quantitative research. Primary data were collected by questionnaires. They were distributed to financial managers (financial administration officers, finance technical enforcement officers and the treasurer) in the Working Units of South Minahasa Regency. The population in this research is 153 finance staff in the Working Unit of South Minahasa Regenc. Respondents were Inspectorate, regional secretary, council secretariat, services and office. 82 respondents were participated within this research. Data was analysed by multiple regression analysis, f test and t test. The result of this research found that Human Resource Capacity, Utilization of information technology and aplication area of financial accounting system simultaneously and significantly influence the quality of Financial Statement information of local goverment in South Minahasa Regency. Keywords : the quality of financial statements, human resource capacity, utilization of information technology, financial accounting system implementation. Abstrak. Dengan adanya otonomi daerah diberikan kewenangan yang luas untuk mengurus rumah tangganya sendiri dengan sesedikit mungkin campur tangan pemerintah pusat. Pemerintah daerah mempunyai hak dan kewenangan yang luas untuk menggunakan sumber-sumber keuangan yang dimilikinya sesuai dengan kebutuhan. Namun demikian dengan kewenangan yang luas tersebut, tidaklah berarti bahwa pemerintah daerah dapat menggunakan sumber-sumber keuangan yang dimilikinya sekehendaknya, tanpa arah dan tujuan yang jelas. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan penerapan sistem akuntansi keuangan daerah pada pemerintah Kabupaten Minahasa Selatan. Jenis penelitian ini ditinjau dari tujuan penelitian merupakan penelitian kuantitatif asosiatif dengan metode analisis linier berganda Lokasi penelitian dilakukan di Pemerintah Kabupaten Minahasa Selatan. Sumber data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada Pengelola Keuangan (Pejabat Penatausahaan Keuangan, Pejabat Pelaksana Teknis Keuangan dan Bendahara Pengeluaran) pada Satuan Kerja Perangkat daerah (SKPD) di Pemerintah Kabupaten Minahasa Selatan. Populasi dalam penelitian ini adalah 153 pengelola keuangan yang tersebar pada Satuan Kerja Perangkat Daerah (SKPD) yang berada di Pemerintah Kabupaten Minahasa Selatan antara lain :Inspektorat, Sekretariat Daerah, Sekretariat Dewan, Dinas, Badan, Kantor, yang menjadi sampel dalam penelitian ini adalah sebanyak 82 responden. Data dianalisis menggunakan analisis regresi linier berganda (multiple regresi) Uji F dan Uji-t. Hasil penelitian menunjukkan bahwa Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Sistem Akuntansi Keuangan Daerah secara simultan memiliki pengaruh yang signifikan terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (LKPD) Pemerintah Kabupaten Minahasa Selatan. Kata Kunci : Kualitas Laporan Keuangan, Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Penerapan Sistem Akuntansi Keuangan Daerah

scholarly journals PENGARUH SISTEM AKUNTANSI KEUANGAN, TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI LINGKUNGAN PEMERINTAH KABUPATEN TEBO

2017 ◽  
Vol 1 (1) ◽  
pp. 223
Author(s):  
Eva Setiarini Damanik
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Accounting ◽  
Accounting System ◽  
Test Results ◽  
System Information ◽  
Financial Administration ◽  
District Administration

The purpose of this study is to examine the influence of financial accounting system, information technology and organizational commitment on the performance of SKPD. The independent variables of this study were financial accounting system, information technology and organizational commitment, moreover, the dependent variable was the performance of SKPD. This study was conducted by taking a sample of head on regional working units, financial administration officials, and the financial staff at the local government unit in the Tebo district administration office. The hypothesis empirically tested using multiple linear regression analysis. Statistical test results showed that the financial accounting system, information technology and organizational commitment simultaneously affect the performance of SKPD. Financial accounting system and organizational commitment partially positive and significant impact on the performance of SKPD, moreover information technology does not significantly influence of the performance of SKPD.Keywords:       financial accounting system, information technology, organizational commitment, performance of SKPD.

FAKTOR KESIAPAN DAN ADOPSI TEKNOLOGI INFORMASI DALAM KONTEKS TEKNOLOGI SERTA LINGKUNGAN PADA UMKM DI JAKARTA

2019 ◽  
Vol 5 (1) ◽  
pp. 49-56 ◽  
Author(s):  
Asrul Sani ◽  
Ninuk Wiliani
Keyword(s):  
Information Technology ◽  
Technology Adoption ◽  
Quantitative Study ◽  
Business Management ◽  
Technology Readiness ◽  
Business Sector ◽  
Research Model ◽  
Information Technology Adoption ◽  
Technology Adoption Model ◽  
Adoption Model

Use of information technology in general is very important for the development of the organization. Likewise, if the development of information technology can be applied to the small and medium business sector, so that it can increase the selling value of the sector. This research was conducted to answer the readiness of the SMEs sector in adopting information technology developments in business management. In this case the researcher develops the research model by adopting the technology readiness model and information technology adoption model in the context of technology and environment, combining and adjusting it according to the development of SMEs in Jakarta. This quantitative study involved 67 samples from MSME workers. Data was processed and analyzed using the PLS-SEM method using SmartPLS 2.0 software. The study also explained the results of the readiness factor which has a significant relationship to the utilization of information technology in SMEs in Jakarta

Sign in / Sign up

Export Citation Format

Share Document