scholarly journals SISTEM INFORMASI AKUNTANSI ARUS KAS PADA DINAS PERHUBUNGAN KABUPATEN KENDAL MENGGUNAKAN METODE ACCRUAL BASIS

2021 ◽  
Vol 4 (2) ◽  
pp. 215-224
Author(s):  
M Munifah ◽  
Edy Siswanto ◽  
Tedy Wahyu Pramuditya
Keyword(s):  
Information System ◽  
Data Processing ◽  
Financial Reporting ◽  
Cash Flows ◽  
Financial Information ◽  
Financial Statement ◽  
Financial Reports ◽  
Accounting Information System ◽  
Web Based ◽  
Financial Transactions

The financial recording system at the Kendal Department of Transportation is still using a manual system, meaning that all transaction activities that occur are only written in bookkeeping, and do not yet have a special application used in data processing and financial reporting. Prone to cause loss of transaction data thus hampering the reporting process. In addition, it is difficult to find financial data on cash receipts and disbursements due to the unavailability of an accessible web-based financial information system. The Kendal Regency Transportation Office needs an application that can be used in data processing and financial statement presentation and displays financial reports quickly, effectively and efficiently when needed and makes it easier to obtain financial information at the Kendal Regency Transportation Office. The application of a cash flow accounting information system at the Kendal Regency Transportation Office has achieved the desired goal, namely to simplify the process of recording cash financial transactions so that the use of cash management time is more efficient and presents financial reports of income, expenses and cash flows quickly, precisely and accurately.

Telaahan Penerapan Sistem Informasi Akuntansi Berbasis Komputer Akuntansi (Menggunakan Microsoft Excel) dalam Penyajian Laporan Keuangan (Studi Kasus pada Rumah Sakit Islam Bogor)

2010 ◽  
Vol 6 (02) ◽  
pp. 49
Author(s):  
Syarief Gerald Prasetya
Keyword(s):  
Information System ◽  
Balance Sheet ◽  
Accounting Information ◽  
Financial Statement ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Accounting Information System ◽  
Achievement Data ◽  
Medical Needs ◽  
Processing Data

Hospital was established to serve the medical needs of the citizen. In addition to serving, hospitals also need to explore the benefits for the sustainability and the development of the hospital. To achieve financial reports have involved a large role. Accounting information system computer-based accounting will help serving the financial reports, so that more accurate and faster. Errors can be diminished.  Research object is selected by the author to conduct research is Bogor Rumah Sakit Islam. A hospital that is located on Jl. Perdana Raya. 22 Budi Agung, Jakarta Utara. This hospital was established on May 12, 1991. The location is strategic as it is in the center of Bogor. In doing activity, accounting information system based on computerized accounting still not yet common use. Computer already exist but support application to create an accurate and fast financial statement does not exist. So much weaknesses if we still using manual method. Like slowly processing data, still using much worker and much step while processing. The information result is still contained high mistake. To solve all problems above we need accounting software as tool for accounting division. For that I try to apply computerized accounting using Microsoft Excel for helping creating financial statement. By doing observation and interview with related employee, this research can do well. Journalize transaction process by using Microsoft Excel is to make a column for each transaction such as Journal Voucher, General Ledger, Balance Sheet. After making a column, the next step is inputing achievement data to Journal Voucher. After inputing data, General Ledger and Balance Sheet can automatically fill up. By using computer, processing data is more faster, information result is more accurately, human resource is less needed. Related management can get information they need more faster, because amount recalculated every doing transaction.

scholarly journals PERANCANGAN SISTEM INFORMASI AKUNTANSI LAPORAN KEUANGAN (STUDI KASUS PADA YPM SALMAN ITB)

2012 ◽  
Vol 1 (2) ◽  
pp. 148-165
Author(s):  
Rio Yunanto ◽  
M Munayah ◽  
Ony Widilestariningtyas
Keyword(s):  
Information System ◽  
Data Processing ◽  
Accounting Information ◽  
Financial Statements ◽  
Visual Basic ◽  
Financial Statement ◽  
Religious Service ◽  
Accounting Information System ◽  
Client Server ◽  
Microsoft Office

Yayasan Pembina masjid (YPM) Salman ITB is the foundation that manages the activities of religious service. The process of recording transactions in both of revenue and expenditure on the ledgers are still using Microsoft Office Excel as a tool for data processing. Financial statements prepared by the YPM Salman ITB is not fully using the islamic principles. For these problem the writer take the title "Design Of Financial Statement Accounting Information System Using Microsoft Visual Basic 2008 Software and MySQL Based Client Server" with islamic principles.

The Effects of Information Disaggregation and Financial Statement Interactivity on Judgments and Decisions of Nonprofessional Investors

2015 ◽  
Vol 30 (3) ◽  
pp. 99-118 ◽  
Author(s):  
Andrea Seaton Kelton ◽  
Uday S. Murthy
Keyword(s):  
Cognitive Load ◽  
Information Overload ◽  
Financial Information ◽  
Data Availability ◽  
Internet Technology ◽  
Financial Statement ◽  
Negative Effects ◽  
Financial Reports ◽  
Web Based ◽  
Nonprofessional Investors

ABSTRACT Despite recent advances in Internet reporting technologies and calls for the increased reporting of disaggregated financial information, extant accounting research has not examined the potential positive and negative effects of providing disaggregated information using interactive web-based financial statements. In an experiment with nonprofessional investors, we investigate whether an Internet technology that provides investors control over the viewing of disaggregated financial information improves investment-related judgments and decisions and whether such effects depend on the utility of the disaggregation. In support of the notion that interactivity mitigates information overload, we find some evidence that the use of the drilldown capability is associated with a decrease in investors' perceived cognitive load. Results also show that investors using a drilldown capability are less susceptible to earnings fixation compared to investors viewing the disaggregation without the drilldown feature. However, we also find that in some circumstances financial statement disaggregation may not be beneficial to investors and that the resultant increase in cognitive load may outweigh any benefits of financial statement interactivity. These results have important and timely implications for standard setters considering whether to require increased disaggregation in financial statement reporting and companies seeking to enhance the usefulness of their web-based financial reports. JEL Classifications: C91; G11; G18; M41. Data Availability: Contact the authors.

scholarly journals Sistem Informasi UMKM Bengkel Berbasis Web Menggunakan Metode SCRUM

2021 ◽  
Vol 5 (1) ◽  
pp. 149
Author(s):  
Wahyu Adi Prabowo ◽  
Citra Wiguna
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Small And Medium Enterprises ◽  
Financial Reports ◽  
Information Systems Management ◽  
Web Based ◽  
Operational Activities ◽  
Medium Enterprises ◽  
Agile Software

Strengthening on Micro, Small and Medium Enterprises (MSMEs) in Indonesia needs to be supported by the use and good information systems management. Therefore, business actors are expected to be able to use a operational strategy supported by the use of information systems. Workshop is one of the complex MSMEs with integrated warehousing and financial reporting. The problem faced at this workshop UMKM is that there is no synchronization between the existing stock of goods and the sales stock, as well as reporting both warehouse reporting and financial reporting. For this reason, this study aims to build a web-based MSME information system for tire & rims workshops. In building this system, researchers used the agile software development method, namely SCRUM. This method is used because the system can adjust to the needs of the product owner, which is always changing and fast in processing. The results of this scrum stage, namely the product log, sprint backlog, sprint and working increment of the software, can resolve all problems that occur with regard to time, scope and cost issues so that in the implementation of making this system application can reduce the system requirements gap during the sprint process. So that the system can be completed in accordance with the requirements needed by the user. By using this workshop's UMKM information system, all sales operational activities can be monitored properly and sales and financial reports can be well structured.

scholarly journals Application of The Accounting Information System as A Conductive Climate Enhancement to Develop MSME in Bungah District

2020 ◽  
Vol 9 (1) ◽  
pp. 41
Author(s):  
Kurnia Cahya Lestari ◽  
Moh. Ririn Rosyidi
Keyword(s):  
Information System ◽  
Financial Institutions ◽  
System Application ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Financial Transactions

<p class="JurnalASSETSABSTRAK">ABSTRACT</p><p>This study aims to evaluate the application of Accounting Information Systems that have been used by UD. ModeX, MSME in Bungah District so that MSMEs can produce as financial statements. Good financial statements help MMSME to propose additional funds for developing the business to financial institutions, consideration in making decisions so that MSMEs businesses work effectively and efficiently. The study was conducted by direct interviews with the owner, specialized staff, and the cashier at UD. ModeX. The results of the research, by applying the Accounting Information System application are facilitating the recording of financial transactions, seeing the stock of goods quickly and accurately. Moreover, from the accounting information formed a financial report,  MSMEs has a financial statement to use for the various business benefit of the MSME.</p><p class="JurnalASSETSABSTRAK"><em>ABSTRAK</em><em></em></p><p><em>Penelitian ini bertujuan untuk mengevaluasi penerapan aplikasi Sistem Informasi Akuntansi yang telah digunakan oleh UD. ModeX, UMKM yang berada di Kecamatan Bungah agar dapat digunakan sebagai penyusunan laporan keuangan. Penyusunan laporan keungan yang baik membantu UMKM dalam mengajukan permodalan kepada lembaga keuangan, pertimbangan dalam pengambilan keputusan sehingga bisnis UMKM berjalan secara efektif dan efesien. Penelitian dilakukan dengan wawancara langsung kepada owner, staff khusus, dan bagian kasir pada UD. ModeX. Hasil dari wawancara tersebut yaitu dengan menerapkan aplikasi Sistem Informasi Akuntansi dapat mempermudah pencatatan transaksi keuangan, melihat stok barang secara cepat dan akurat, dan dari informasi akuntansi  tersebut terbentuk suatu  laporan keuangan yang dapat digunakan untuk berbagai kepentingan kelancaran bisnis UMKM tersebut.</em></p>

scholarly journals FINANCIAL ACCOUNTING INFORMATION SYSTEM FOR SMEs WITH MODEL-BASED FINANCIAL REPORTING SAK ETAP

2017 ◽  
Author(s):  
Arasy Alimudin ◽  
Agus Dwi Sasono
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Interface Design ◽  
Small And Medium Enterprises ◽  
Financial Information ◽  
Financial Accounting ◽  
Demographic Trends ◽  
Accounting Information System ◽  
Human Resource Capacity ◽  
Medium Enterprises

The development of small and medium enterprises (SMEs) plays an important role in improving the economy of Indonesia. According to the study the Central Bureau of Statistics, demographic trends will increase Indonesia. This could be a threat and an opportunity. Demographic trends threat when the increase is only being targeted overseas businessmen. An opportunity when the Indonesian people were able to take this opportunity and vying to become an entrepreneur. SMEs, which independent small and medium sized enterprises constitute the most appropriate form of business for the nation of Indonesia. The great potential of MSMEs implementation is hampered by the inability of businesses in obtaining capital, which is one of the reasons, is the inability of MSMEs in presenting the financial statements. This is due to limited human resource capacity SMEs in understanding and preparing financial accounting statements according to standards known to be difficult for small and medium businesses.To solve these problems, then there needs to be a financial information system for SMEs applied for is user friendly, easy to use and is based on financial standards more easily and d = simple, the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). This paper discusses Reporting Model, functional design and interface design for a system of financial information of SMEs on the basis of SAK-ETAP.

scholarly journals Perancangan Sistem Informasi Akuntansi Laporan Keuangan Laba Rugi pada Restoran Eatboss Dengan Menggunakan PHP dan MySQL

2019 ◽  
Vol 4 (1) ◽  
pp. 426-440
Author(s):  
Zilzi Zade Tazkia
Keyword(s):  
Information System ◽  
Programming Languages ◽  
System Application ◽  
Survey Methods ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Reports ◽  
Accounting Information System ◽  
Library Research

This study aims to design a financial statement accounting information system application for Eatboss restaurant using the PHP and MySQL programming languages. The design of the financial statement accounting information system application in Eatboss restaurant using PHP and MySQL is done using library research and survey methods. At this time, it is necessary to prepare financial statements of profit and loss for each company, including restaurants, to find out the profit or loss gained during the specified period of the company. So that the company can determine the next decision for the continuity of better company activities.The design of fiinancial statement accounting information system in Eatboss reataurant using PHP and MySQL can facilitate omapnies in managing financial reports. With the maximum use of the financial statement accounting information system design at Eatboss restaurant using PHP and MySQL, it is expected that the company can more quickly and easily manage its financial statements based on accounting standards.

scholarly journals Rancang Bangun Sistem Informasi Keuangan Badan Ta’mirul Masjid Nursalam Bantik Beo Kabupaten Kepulauan Talaud

2021 ◽  
Vol 3 (1) ◽  
pp. 14-20
Author(s):  
Juhuria Momodahi ◽  
Yudi Klaus Patiro ◽  
Eliyah Acantha M Sampetoding ◽  
Esther Sanda Manapa
Keyword(s):  
Information System ◽  
Data Processing ◽  
Computer Technology ◽  
Visual Basic ◽  
Basic Program ◽  
Financial Information ◽  
Literature Study ◽  
Financial Reports ◽  
Program Language ◽  
Long Time

The role of computers in data processing to produce an information system is very influential in an organization or institution. The involvement of computer technology tools is very helpful in carrying out data processing activities, especially the making of financial reports at BTM at the Nu Salam Bantik Mosque. In recording the receipt and expenditure of shalawat money, problems often occur such as missing or scattered data, torn, and takes a long time. As a result, financial information becomes inaccurate because it is still done manually without involving computer technology. The research conducted discusses the Making and Development of the Financial Information System for the Ta'mirul Mosque of Nur Saalam Bantik. In designing an application, it is carried out by means of insight techniques, observation and literature study. This study is to create an application for the Development of Financial Information Systems for the Ta'mirul Mosque of Nur Salam Bantik using Microsoft Visual Basic 6.0 (VB). Microsoft Visual Basic apart from being referred to as a programming language (Program Language), Visual Basic is also often referred to as a tool (Tool) to produce windows application programs. In general, there are several benefits that can be obtained from using the Microsoft Visual Basic program itself. Computer at Mosque using OS Windows, So the applications created are programming tools that make it easy to use controls for database design.

scholarly journals PELAPORAN INFORMASI KEUANGAN MENURUT SEGMEN

2016 ◽  
Vol 4 (2) ◽  
pp. 78
Author(s):  
Akhmad Riduwan
Keyword(s):  
Financial Reporting ◽  
Complete Information ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Statement ◽  
Consolidated Financial Statements ◽  
Growth Trend ◽  
Financial Reports ◽  
Financial Report ◽  
Public Company

Consolidated financial statements does not wholly provide complete information of the company’s activities with many segments. To meet the need of the financial statement users, it is necessary to expose the segmental financial information. The main objective of the exposure of the segmental financial information is to provide information for the users about relativity scale, profit contribution and the growth trend of each company’s segments to enable the financial reports users to better evaluate the company as a whole. The preparation procedure of the segmental financial statement is provided in PSAK No.5. Segmental financial reporting is a must for the ging-public company. However, this segmental report does not preclude the whole consolidated financial statement, because a segmental repot is merely complimentary to make consolidated financial report more informative.

ACTVE: A Proposal for an Automated Continuous Transaction Verification Environment

2006 ◽  
Vol 3 (1) ◽  
pp. 81-96 ◽  
Author(s):  
Richard B. Dull ◽  
David P. Tegarden ◽  
Lydia L. F. Schleifer
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Accounting Information ◽  
Financial Information ◽  
Third Party ◽  
Audit Process ◽  
Accounting Information System ◽  
Audit Evidence ◽  
Effectiveness And Efficiency ◽  
Reporting Environment

During recent years, there has been a significant increase in calls for corporate financial reporting transparency and for improved timeliness of financial information disclosures. To adapt to these changes in the financial reporting environment, auditors must look for methods and procedures to increase the effectiveness and efficiency of the audit process. Traditionally, a source of strong audit evidence has been the confirmation of an amount with a third party. Technology now exists to support the improvement and expansion of the confirmation process. To facilitate the timely confirmation of transactions and balances that involve external entities, this paper proposes ACTVE, an Automated Continuous Transaction Verification Environment. ACTVE is an interorganizational system by which data from an accounting information system can be electronically confirmed with a third-party's system. The system will provide timely audit evidence while significantly decreasing the transaction cost of obtaining confirmations. ACTVE will not only resolve confirmation response issues in today's audit environment, but will also support the new continuous assurance paradigm.

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