scholarly journals Identifying the Degree of Compatibility between Computer-based Accounting Information Systems, Requirements and Barriers to E-Commerce in Iranian Service Companies According to a Joint Project of the United States and Canada

2021 ◽  
Vol 3 (31) ◽  
pp. 74-98
Author(s):  
Badran Badrani ◽  
Dr. Safieh Siadat ◽  
◽  
Keyword(s):  
United States ◽  
Information Systems ◽  
Accounting Information ◽  
The United States ◽  
Statistical Population ◽  
Joint Project ◽  
Accounting Information Systems ◽  
Service Companies ◽  
Computer Based ◽  
Systems Requirements

The purpose of this study is to identify the degree of compatibility between computer-based accounting information systems, requirements, and barriers to e-commerce in Iranian service companies according to a joint project of the United States and Canada. The present study is applied in terms of purpose and descriptive-analytical in terms of method. The statistical population is service companies listed on the Iranian Stock Exchange (fifty-five companies). The statistical sample included 48 employees of accounting departments. So, the questionnaire was distributed among 48 employees in the accounting departments. All participants in the sample answered the questionnaire. We used the resources, references, books, papers, and scientific journals available in libraries (extracting studies related to the research topic) and the Internet (discovering new topics in the field of research) to collect data and information. Also, the main tool for collecting primary data was a questionnaire whose questions were prepared and designed based on a five-point Likert scale and a joint project between the United States and Canada (Al-Qishi, 2003 and Mahern, 2009). Before distributing the questionnaire, some experienced professors and experts in the field of accounting sciences evaluated the apparent validity of the questions. The reliability of the questionnaire was also assessed through Cronbach's test. To analyze the data, SPSS software and arithmetic mean test and standard deviations were used to determine the degree of compatibility between the studied variables. The results showed that there is sufficient compatibility between computer-based accounting information systems and e-commerce requirements in Iranian service companies according to a joint US-Canadian project.

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

2019 ◽  
Vol 4 (2) ◽  
pp. 33-38
Author(s):  
Imam Soleh Marifati ◽  
Vadlya Maarif
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Cash Income ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
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

The REA Modeling Approach to Teaching Accounting Information Systems

2003 ◽  
Vol 18 (4) ◽  
pp. 427-441 ◽  
Author(s):  
William E. McCarthy
Keyword(s):  
Information Systems ◽  
Business Process ◽  
Value Chain ◽  
Accounting Information ◽  
The United States ◽  
Mirror Image ◽  
Accounting Systems ◽  
Business Policy ◽  
Accounting Information Systems ◽  
Economic Agents

The REA model was first conceptualized in a paper for the 1982 The Accounting Review as a framework for building accounting systems in a shared data environment, both within enterprises and between enterprises. The model's core feature was an object pattern consisting of two mirror-image constellations that represented semantically the input and output components of a business process. The REA acronym derives from that pattern's structure, which consisted of economic Resources, economic Events, and economic Agents. Simultaneous with its research publication, REA began to be used as a framework for teaching accounting information systems (AIS), originally at Michigan State University and then gradually at other colleges and universities. In its extended form, the REA model integrates the teaching of accounting transaction structures, commitment and business policy specification, business process engineering, and enterprise value chain construction. As of 2003, REA modeling is used in a variety of AIS courses and featured in a variety of AIS textbooks, both in the United States and internationally.

Data Protection and Intellectual Property: Information Systems and the Americanization of the New Europe

1996 ◽  
Vol 28 (5) ◽  
pp. 891-908 ◽  
Author(s):  
M R Curry
Keyword(s):  
United States ◽  
Information Systems ◽  
Intellectual Property ◽  
Eastern Europe ◽  
Data Protection ◽  
Central And Eastern Europe ◽  
The United States ◽  
Emerging Democracies ◽  
Western Influence ◽  
Computer Based

The introduction of computer-based information systems into the newly emerging democracies—and markets—of Central and Eastern Europe raises important questions. With information seen by many in government and industry as the gold of the future, it is not surprising that it is common in the West to see it as essential that those countries adopt regulations that will encourage its relatively unfettered flow. In fact, in the key areas of data protection and intellectual property we can see strong indications of Western influence. But this is occurring in different ways. In the case of data protection, US influence has been brought to bear through intermediaries, particularly the European Community. In the case of intellectual property, the United States has acted more directly. In both cases, though, the United States is promoting what it sees as its own values despite their being in important ways at odds with those not simply of Central and Eastern Europe but of Europe more generally.

scholarly journals Sistem Informasi Akuntansi Siklus Pendapatan Pada Usaha Bengkel Budi Barokah Sokaraja

2019 ◽  
Vol 5 (1) ◽  
pp. 44-51
Author(s):  
Imam Soleh Marifati ◽  
Ubaidillah Ubaidillah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Spare Parts ◽  
Added Value ◽  
Repair Service ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Computer Based ◽  
Revenue Cycle

Abstract: Computer-based accounting information systems can be used by companies to improve the efficiency, effectiveness and accuracy of the processes of business transactions that occur in the company. The income accounting cycle which is one of the cycles in an accounting information system needs attention because this cycle produces revenue transactions which are a financial source for the company. The use of computer-based systems in this cycle can also provide added value in the form of improving services to customers. To implement a computer-based accounting information system, a software is needed to process revenue transactions. In this study, the authors developed an application of accounting information systems to process transactions in the income cycle found in vehicle workshop businesses. This application processes transaction data starting from ordering repair services, recording spare parts usage, repair service fees, bill payments and and making income reports on workshop business activities. Keywords: revenue cycle, repairation service, accounting information system

scholarly journals Analisis Perancangan Sistem Informasi Akuntansi Terhadap Pembuatan Pembukuan Akuntansi Berbasis Microsoft Excel Pada CV. Surya Anugerah Investindo

2020 ◽  
Vol 19 (2) ◽  
pp. 198-222
Author(s):  
Yanna Eka Pratiwi ◽  
Buyung Cahya Perdana
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Microsoft Excel ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Data Process ◽  
Recording Process ◽  
Computer Based

Seeing the importance of accounting information systems today for organizational progress in helping the implementation of accounting bookkeeping, so it requires a fast and accurate recording process. CV. Surya Anugerah Investindo is a developing company in the field of cobroke property, there is still no accounting information system so that making accounting books is still manual. The weaknesses are that the management or the data process is slow, requires a lot of effort or stages, the information generated has a high enough potential for error. The purpose of this study is to try to design and implement an accounting information system based on Microsoft Excel to produce accounting bookkeepers as needed. Data obtained directly from the company through interviews and documentation. Based on the data obtained, states that the accounting information system CV. Surya Anugerah Investindo has not implemented a computer-based accounting information system. From these weaknesses, researchers provide suggestions for the design of accounting books using a Microsoft Excel-based accounting information system

scholarly journals STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA

2014 ◽  
Vol 10 (1) ◽  
pp. 44
Author(s):  
I Made Suarta ◽  
IGA Oka Sudiadnyani
Keyword(s):  
Information Systems ◽  
Technology Acceptance ◽  
Structural Model ◽  
Financial Institution ◽  
Accounting Information ◽  
External Factors ◽  
Survey Method ◽  
Accounting Information Systems ◽  
Ex Post ◽  
Computer Based

Abstract This study examines the acceptance of computer-based accounting information systems at the Village Micro Financial Institutions (Lembaga Perkreditan Desa or LPD), by adopting the Technology Acceptance Model (TAM). Modification of the model performed on external factors, because these factors are determined by the LPD’s background as a traditional financial institution owned by indigenous villages. The study uses a non-experimental quantitative approach and ex-post facto research. Data collected by survey method, using a questionnaire. The respondents were selected randomly proportional from employees LPD in Badung regency and Denpasar city. The operational transaction processing, financial and management reporting at LPD is not fully utilizing computer-based accounting information system. Meanwhile, the structural model developed based on the theoretical study is not well supported by empirical data. The total effect of external factors on the actual use of computer-based accounting information systems in the LPD is not significant. Further research is needed, with revise the model and consider additional indicators as part of the external variables in order to provide a comprehensive model.

scholarly journals Pengaruh Pelatihan dan Kompleksitas Tugas Pada Efektivitas Penggunaan SIA Rumah Sakit Swasta di Kota Denpasar

2018 ◽  
pp. 1994
Author(s):  
Gede Bagus Dika Pradana ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Information Systems ◽  
Task Complexity ◽  
Accounting Information ◽  
Private Hospitals ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Saturated Sample ◽  
Computer Based ◽  
The Right ◽  
Sample Method

Computer-based accounting information system is the right way to process accounting information systems to be more accurate, effective, and efficient. The purpose of this study was to determine the effect of training and the complexity of the task on the effectiveness of accounting information systems of private hospitals in Denpasar City. This research was conducted in 6 private hospitals in the city of Denpasar. The number of samples was 57 people using the saturated sample method. Data collection using questionnaires. Analysis used multiple linear regression test. Based on the results of the analysis it was found that training had a positive and significant effect on the effectiveness of the use of accounting information systems. This means that the more frequent the training, the higher the effectiveness of the use of accounting information systems. Task complexity has a positive and significant effect on the effectiveness of using accounting information systems. Keywords: training, task complexity, effectiveness of using accounting information systems.

Factors influencing the learning of accounting information systems (AIS)

2019 ◽  
Vol 36 (3) ◽  
pp. 226-245
Author(s):  
Mahdi Moradi ◽  
Hossein Tarighi ◽  
Reza Hosseinipour ◽  
Mahdi Saravani
Keyword(s):  
Information Systems ◽  
Student Learning ◽  
Structural Equation ◽  
Teaching Style ◽  
Accounting Information ◽  
Equation Modeling ◽  
Statistical Population ◽  
Content Type ◽  
Factors Affecting ◽  
Accounting Information Systems

Purpose The purpose of this paper is to investigate factors affecting the students’ learning of the concepts of the accounting information systems (AIS) in Iran. Design/methodology/approach The statistical population of the study is the accounting and auditing students (Master’s degree) who have the lesson of AIS at state and private universities, as well as the institutes of higher education in 2017. The Likert scale has been used to design questionnaires. Further, the data were analyzed using structural equation modeling with the partial least squares technique. Findings Overall, after analyzing and comparing the results of the hypotheses, it was found that, respectively, “assistance to students,” “the power of critical thinking,” “academic professors skills,” “kind of transition to university,” “AIS course structure,” “proper timing of AIS presentation,“ “presentation of a prerequisite course” and finally, “appreciation of AIS” have the greatest impact on the level of student learning in AIS lesson. The results of this paper showed that “teaching style” and “having the previous background of the information system concepts” do not have a statistically significant effect on students’ general learning. Originality/value Without any overstatement, this paper will warn educational authorities in emerging countries that lack of attention to factors affecting university students’ learning can have serious consequences for the market of a country. Other than that, this paper will make university professors aware of the effects of effective methods for better student learning in the field of information technology, so that they can make a better assessment of the importance of AIS course.

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