scholarly journals PERANAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM MENUNJANG KELANCARAN PRODUKSI PADA PT. DASKO DAVITEK PERSADA

2021 ◽  
Vol 1 (1) ◽  
pp. 9-14
Author(s):  
Aloina BR Purba ◽  
Malesa Anan
Keyword(s):  
Information System ◽  
Production Process ◽  
Raw Materials ◽  
Accounting Information ◽  
Raw Material ◽  
Market Prices ◽  
Accounting Information System ◽  
Excess Costs

Inventory of raw materials plays an important role for the company, because it isan element of company assets that have material value in a relatively large amountand value, as well as assets that are sensitive to time, decline in market prices,damage and excess costs caused by errors in handling. The formulation of theproblem in this study is whether the application of the accounting informationsystem for raw material inventory at pt. Dasko davitek persada has beenimplemented effectively and efficiently and how is the role of the accountinginformation system for inventory of appropriate raw materials so that it can supportthe smooth running of production at pt. Dasko davitek persada. Pt. Dasko davitekpersada has been implemented effectively and efficiently, as well as to determinethe role of the appropriate raw material inventory accounting information systemin supporting the smooth production process at pt. Dasko davitek persada.Keywords : Accounting Information System, Raw Material Inventory, Smoo

scholarly journals EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT. CIOMAS ADISATWA MEDAN

2021 ◽  
Vol 5 (1) ◽  
pp. 77-80
Author(s):  
Melky Alessandro Purba ◽  
◽  
Dimita H. P. Purba ◽  
Jamaluddin Jamaluddin ◽  
Mulatua P. Silalahi
Keyword(s):  
Information System ◽  
Raw Materials ◽  
Accounting Information ◽  
Field Research ◽  
Raw Material ◽  
Accounting System ◽  
Literature Study ◽  
Accounting Information System ◽  
Inaccurate Information ◽  
Analysis Technique

This study aims to determine the application of accounting information system for raw material inventories at PT. Ciomas Adisatwa Medan. To find out the application of the accounting system for raw material inventory at PT. Ciomas Adisatwa Medan, data collection techniques were used, namely literature study and field research techniques. While the analysis technique used is a descriptive method. From the results of the study, it can be concluded that application of the accounting information system for raw material inventory at PT. Ciomas Adisatwa Medan has been implemented not good, because there is still inaccurate information that is the demand for raw materials is not in accordance with what is received by the production. Weaknesses Oversight of raw material inventory in warehouses is piling up and is not suitable for processing. The delay in the schedule of order for supporting raw materials to be processed, so the production process does not run properly. The procedures used in the accounting information system for raw material inventory at PT. Ciomas Adisatwa Medan, among others, procedures for requesting raw materials, procedures for receiving raw materials and procedures for issuing raw materials.

Analysis Of Accounting Information For The Purchase Of Raw Materials And Inventory Of Raw Materials

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Ismul Wahyu Riski ◽  
Imelda Dian Rahmawati
Keyword(s):  
Information System ◽  
Raw Materials ◽  
Accounting Information ◽  
Raw Material ◽  
Depth Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Analysis Technique ◽  
Observation Method ◽  
General Section

This research was conducted with the aim of proving the implementation of the accounting system for raw material inventories and purchasing of raw materials at the charcoal company PT. Karang Pilang Agung, in addition to monitoring problems that occur in accounting system at PT. Karang Pilang Agung, and to analyze whether the accounting information system for purchases, raw material inventory applied by PT. Karang Pilang Agung is in accordance with the accounting information system theory. In this research, qualitative approach was used. The data methods used were interviews, documentation, and observation. The interview method is used to find more in-depth information with the stage of giving questions to the general section and the expert section. The documentation method is used to corroborate the data in the triangulation process. The observation method is used to collect data with information notes during the research directly in the factory. The data analysis technique used is qualitative with the triangulation method. The results showed that the accounting information system for raw material inventory applied at PT. Karang Pilang Agung has been going well. This is evidenced by the selection of each supplier, and checking the quantity and specifications of raw materials or goods that come by involving various functions with their respective duties and responsibilities and have been equipped with documents that can be accounted for. The results of the research on the accounting information system for the purchase of raw materials are also going very well, with the Quality Control (QC) section and also each new supplier will be selected according to company criteria.

scholarly journals the Raw Material Inventory Accounting Information System Analysis

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Intan Nur Lailiyah ◽  
Santi Rahma Dewi
Keyword(s):  
Information System ◽  
System Analysis ◽  
Raw Materials ◽  
Accounting Information ◽  
Field Research ◽  
Raw Material ◽  
Depth Information ◽  
Accounting Information System ◽  
Interview Method ◽  
Observation Method

The aims of this research are to describe the Accounting Information System for raw material inventory at PT. Perdana Sukses Makmur and to analyze the Accountingi Information iSystem for raw material inventory is accordance to the theory of Accounting iInformation System. This research used qualitative approach. Descriptive method is used in this research. To collect the data, this research used interview, documentation and observation. Interview method is used to find in-depth information from company staff and academic experts by giving questions. Documentation method is used to support and strengthen the data in this study. Observation method is used to record the information and activities that occur during field research. The data ianalysis techniquesi used iin this istudy were datai reduction, idata idisplay and iconclusion idrawing/data iverification. Thei results of ithis study ishowed that Accounting iInformation System for raw material inventory are running well at PT. Perdana Sukses Makmur even though it’s still manual. It supported by the implementation of procedures that related to the supply of raw materials by involving various functions with their respective duties and responsibilities and is equipped with the documents that can be accounted for.

scholarly journals Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan

Accounting ◽  
2021 ◽  
pp. 645-654 ◽  
Author(s):  
Malek Hamed Alshirah ◽  
Abdalwali Lutfi ◽  
Ahmad Farhan Alshira’h ◽  
Mohamed Saad ◽  
Nahla Mohamad El Sayed Ibrahim ◽  
...  
Keyword(s):  
Information System ◽  
Firm Performance ◽  
Environmental Factors ◽  
Institutional Theory ◽  
Empirical Data ◽  
Accounting Information ◽  
External Factors ◽  
Accounting Information System ◽  
Intention To Adopt

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.

scholarly journals Peranan Use-casemodeling Dalam Menilai Tingkat Efektivitas Siklus Pengeluaran (Studi Kasus CV MakmurAbadi)

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Ivan Senjaya
Keyword(s):  
Information System ◽  
Textile Industry ◽  
Accounting Information ◽  
Research Process ◽  
Use Case ◽  
Main Function ◽  
Accounting Information System ◽  
Library Research ◽  
Use Case Modeling

The change of time, technology, and competition influence indirectly to company’s environment. This makes company should to review the aspects that exist within the company, one of which is the effectiveness of the company cycle. One main function of accounting information system is processing the data into useful information for decision makers to make the cycle to be effective so that corporate goals can be achieved. Use-case modeling is one of the documentation tools in the accounting information system that can also generate information about the effectiveness of a cycle. This research used analytical descriptive method as research method with data collection techniques by interview, observation, and library research. Object of this case study of research is CV Makmur Abadi, a company in textile industry. After the research process is done, it can be concluded that the role of use-case modeling in assessing effectiveness is as a supporting role by providing guidance. Use-case can provide guidance on assessing the effectiveness of cycle especially by components in use-case such as use-case narratives and use-case dependencies diagrams. With these guidance, the process assessment of effectiveness becomes more systematic to present accurate and useful information.Keywords:Use-case Modeling, Assessment of Effectiveness Level, &Expenditure Cycle.

scholarly journals Role of accounting documents accounting information system

2018 ◽  
Vol 4 (3) ◽  
pp. 110-127
Author(s):  
Aleksandar Savić ◽  
Miloš Miljković ◽  
Tamara Damnjanović
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Accounting Information System
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