scholarly journals Accounting Information System Design in iFrames : Case Study on Health Sector Blud of Jakarta Province

2020 ◽  
Vol 4 (02) ◽  
pp. 63
Author(s):  
Bramadhani Tribuana
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Accounting Information ◽  
Health Sector ◽  
Provincial Government ◽  
System Thinking ◽  
Service Agency ◽  
Accounting Information System ◽  
Budget Planning

<p><em>This research was conducted based on the absence of an adequate accounting information system (AIS) that can be applied to the Regional Public Service Agency (BLUD) on Jakarta Provincial Government and integrated with budget planning, asset, and inventory information system. This fact is supported by the Indonesian Supreme Audit Institution (BPK) report (2016) that states the existing AIS does not provide complete reporting features, and as a consequence, the stages of preparing financial statements are still done manually.</em></p><p><em>This research is expected to help identify information system needs, as well as provide logical model designs of AIS as a part of Integrated Financial Reporting and Management Information System (iFRAMES) that are graphically described in data flow diagrams.</em></p><em>This research use case study with data triangulation approach, including interviews and document review. Contingency Theory and PIECES Framework are used in analyzing organizational needs for AIS and using the Framework for the Application of System Thinking (FAST) developed by Whitten and Bentley (2007) as a basis for systems development method theory. This study found that the absence of an adequate AIS has the potential to cause various things, including incomplete accounting cycle, increasing the risk of error in recording and classifying account.</em>

scholarly journals BUDGETING INFORMATION SYSTEM DESIGN IN iFRAMES: CASE STUDY ON HEALTH SECTOR BLUD

2019 ◽  
Vol 3 (02) ◽  
pp. 67
Author(s):  
Budiman Linggo Santoso ◽  
Machmudin Eka Prasetya
Keyword(s):  
Information System ◽  
System Design ◽  
Financial Reporting ◽  
Accounting Information ◽  
Health Sector ◽  
Planning System ◽  
Service Agency ◽  
Accounting Information System ◽  
Study Approach

<p><em>At the moment, budgeting processes carried out in Regional Public Service Agency in health sector in DKI Jakarta had been done manually so changes between corrective Work Plan and Budget (RKA)s and updated RKA cannot be seen directly. It causes ineffectiveness and bad transparency in the budget preparation process as unconfirmed RKAs are not well documented. The purpose of this study is to create a design of integrated accounting information system between budgeting information system as a part of Integrated Financial Reporting and Management Information System (iFRAMES). Transparency Theory is used to analyze the needs of budgeting transparency in government organization. The method used in budgeting system design is Framework for the Application of Systems Thinking (FAST) as the method in planning system design and the study approach used is a case study with triangulation method with qualitative data in the form of data from interview and quantitative data in the form of document review. The unit of analysis examined in this study is multiple-embedded units, between DKI Jakarta Health Office and BLUD. This study resulted in an integrated planning system design for BLUD to support planning activities so planning activities could be carried out with high transparency and efficiency.</em></p><strong><em>Keywords:</em></strong><em> Accounting Information System, BLUD, Budgeting System, FAST, Puskesmas, RKA, Theory of Transparency.</em>

scholarly journals CONTROL AND ACCOUNTING INFORMATION SYSTEM USING COSO ERM IN PT. EMII

2018 ◽  
Vol 5 (1) ◽  
pp. 49-63
Author(s):  
Faiz Syahputra ◽  
Imelda Suardi
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting Information System ◽  
Control Framework ◽  
Information And Communication ◽  
Almost All ◽  
New Procedures

The use of accounting information system effects the implementation of internal control. COSO ERM method is now the most widely accepted internal control framework in the world and used as the basis for this research. The case study was conducted in a medical equipment distributor that has implemented accounting information system for their financial reporting. The focus is on its process, threats, and controls using interview and questionnaire to the employess. This research proposed new procedures for both revenue and expenditure cycles and suggested activites for better internal control. The result showed that the company has implemented good internal control in almost all COSO ERM measurement, except for information and communication aspect.

scholarly journals EVALUASI DAN DESAIN SISTEM INFORMASI AKUNTANSI PEMUNGUTAN DAN PENYETORAN PPN DALAM UPAYA MENINGKATKAN EFISIENSI KINERJA SUBDINAS PERPAJAKAN PADA PT. PELABUHAN INDONESIA III (PERSERO) CABANG TANJUNG PERAK

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Anindya Retno Wardhani ◽  
A.A Gde Satia Utama
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Data Entry ◽  
Qualitative Approach ◽  
Real Problem ◽  
Research Subject ◽  
Case Study Method ◽  
Accounting Information System ◽  
The Government

Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak is one of the institution body that appointed by the Government to carry out the collection and remittance of WAPU VAT according to PMK No. 85 / PMK.03 / 2012 (amended by PMK No. 136 / PMK.03 / 2012). WAPU VAT collection and deposit system are inefficient because it requires a lot of time and effort when it comes to input the data entry of tax invoice, printing Tax Deposit and sent it to Bank Perception. Three steps activities need to be done more than once. Therefore, Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak need the collection and remittance of the WAPU VAT system that sufficient to improve the efficiency of tax suboffices performance.This research aims to design the accounting information system for collecting and depositing process WAPU VAT. WAPU VAT Deposit using e-tax payment application are expected to overcome the problems that will arise in the WAPU VAT system deposit.Exploratory qualitative approach with case study method chosen in order to dig up the real problem occurs and find a solution. This research are expected to contribute significantly towards Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak as a research subject. In addition, the implementation of draft e-tax application payment system are expected to improve efficiency process of collection and remittance of WAPU VAT. Keyword : System Design, Wapu VAT, Efficiency, e-tax payment

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

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.

scholarly journals ANALYSIS OF ACCOUNTING INFORMATION SYSTEM DISTRIBUTION OF BOP RA FUND (CASE STUDY ON RA PERWANIDA KARANGREJO 02)

2019 ◽  
Vol 12 (1) ◽  
pp. 95-104
Author(s):  
Nur Ika Mauliyah ◽  
Dwinda Agus Prastiwi
Keyword(s):  
Information System ◽  
Qualitative Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Technical Guidance ◽  
Descriptive Qualitative

The purpose of this study is to analyze the accounting information system of BOP RA funds distribution, the existence of accounting information system in the distribution of funds BOP RA as accounting information system has been run effectively as a provider of information. Analyzing the accounting information system conducted on the distribution of BOP RA funds. This research uses descriptive qualitative method that describes thoroughly to the implementation of accounting information system applied at school RA X and compared with technical guidance as well as theories related to accounting information system, so that it can produce result desired by researcher. The results of this study indicate that the accounting information system channeling BOP RA funds are in conformity with the reference and rules but not yet the formation of flowchart.

scholarly journals iFRAMES DESIGN IN HEALTH SECTOR BLUD: ASSET AND INVENTORY SYSTEM

2019 ◽  
Vol 4 (01) ◽  
pp. 19
Author(s):  
Satrio Wicaksono Prakoso ◽  
Machmudin Eka Prasetya
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Asset Management ◽  
Health Sector ◽  
Primary Data ◽  
Service Agency ◽  
Information Need ◽  
Study Approach

<p class="Default"><em>This research aims to design an information system to record assets and inventories at DKI Jakarta Regional Public Service Agency (BLUD). This study is based on the findings from Examination Report (LHP) issued by the Indonesian Supreme Audit Institution (BPK RI) which states that there are quite a few problems about assets at BLUD (BPK RI, 2017). This research is expected to answer research questions about how to design the system of assets and inventories needed by BLUD to assist the process of internal control and asset management. This study uses the Framework for the Application of Systems Thinking (FAST) as a method for systems development popularized by Whitten and Bentley (2007). This study uses a case study approach with the triangulation method, where the qualitative data as primary data by conducting interviews and observations. Unit of analysis in this study is the BLUD responsible for asset management. Currently, the existing asset information systems only record fixed assets and not connected to the financial reporting system. Assets and inventories information need to move manually by re-inputting the value to prepare financial statements. The result of this research is a design of asset information system to enhance internal control.</em><em></em></p><p class="Default"><strong><em>Keywords:</em></strong><em> </em><em>Assets, Information Systems, Internal Control Systems</em><em></em></p>

scholarly journals ADOPSI TEKNOLOGI SISTEM INFORMASI AKUNTANSI MELALUI PEMANFAATAN ZAHIR ACCOUNTING (STUDI KASUS : PT. ANEKA SISTIM INFORMASI BOGOR)

2018 ◽  
Vol 16 (1) ◽  
pp. 75
Author(s):  
Eni Heni Hermaliani ◽  
Devy Narulyta
Keyword(s):  
Information System ◽  
Data Collection ◽  
Financial Reporting ◽  
System Development ◽  
Accounting Information ◽  
Data Entry ◽  
Financial Statements ◽  
Accounting Information System ◽  
Master Data ◽  
Computer Based

          PT. Aneka Sistim Informasi is a company engaged in trade and services, in which the process of processing and application of financial transaction data is still using conventional system. Through this research the authors describe the outline of accounting information using Zahir Accounting application. Accounting information system is a computer-based system that includes the transaction processing cycle, the use of information technology and information system development. The purpose of this research is to facilitate data entry transaction and financial reporting using accounting program applications. While the data collection method used is a direct observation of transactions that occur in the daily activities of business process activities, then do the interview on the Store Manager and Administration. The literature review studies complement two previous data collection techniques to strengthen theoretically. The result of data processing by using the application of accounting program starts from data entry by doing initial setup, beginning balance, master data up to transaction entry. Thus it will automatically generate the necessary financial statements to be more effective and efficient in making financial statements and facilitate the decision-making process. Keywords : Technology Adoption, Accounting Information System, Zahir Accounting

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