scholarly journals Students’ Perceptions on Studying Accounting Information System Course

2017 ◽  
Vol 8 (2) ◽  
pp. 1 ◽  
Author(s):  
Helen Wong ◽  
Raymond Wong
Keyword(s):  
Information Technology ◽  
Information System ◽  
Accounting Information ◽  
Ease Of Use ◽  
Financial Information ◽  
Decision Makers ◽  
Accounting Information System ◽  
Business World ◽  
Business Transactions ◽  
Perceptions Of Students

Information technology improves our lives and changes the business world. Business transactions and activities can now be handled by the computer system efficiently and effectively, and make the financial information quickly available for decision makers. Learning accounting information system becomes essential in nowadays study. Not only academic study at schools, professional bodies also require members to have knowledge in accounting information system. To understand the perceptions of students on the course of accounting information system, this study investigate their perceptions on ease of use, usefulness and acceptance. It provides insights to academics on planning the course of accounting information system for the students.

KINERJA SISTEM INFORMASI AKUNTANSI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN RITEL WILAYAH TANGERANG, TANGERANG SELATAN, JAKARTA, DAN BOGOR)

2020 ◽  
Vol 12 (2) ◽  
pp. 152-173
Author(s):  
Maria Stefani Osesoga
Keyword(s):  
Information Technology ◽  
Information System ◽  
Positive Affect ◽  
System Development ◽  
Accounting Information ◽  
User Participation ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support ◽  
User Training

The purpose of this research is to obtain empirical evidence about the influence of user participation, accounting information system’s user training education program, top management support, system development formalization, and information technology sophistication towards the performance of accounting information system. The object in this research is retail company in the Tangerang, Tangerang Selatan, Jakarta, and Bogor which use accounting information system. Data used in this research was primary data from questionnaires. There were 153 respondents consists of employees at retail company that already use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this research are: (1) user participation had significant and positive affect toward the performance of accounting information system, (2) accounting information system’s user training education program had no positive affect toward the performance of accounting information system, (3) top management support had significant and positive affect toward the performance of accounting information system, (4) system development formalization had no positive affect toward the performance of accounting information system, and (5) information technology sophistication had no positive affect toward the performance of accounting information system.   Keywords: Accounting Information System’s User Training Education Program, Information Technology Sophistication, System Development Formalization, Top Management Support, User Participation.

scholarly journals Pengaruh Penggunaan SIA dan TI Terhadap Kinerja Individual dengan Kemampuan Teknik Pemakai sebagai Pemoderasi

2019 ◽  
pp. 1
Author(s):  
Putu Maya Fransisca Rahayu ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Information Technology ◽  
Information System ◽  
Positive Impact ◽  
Accounting Information ◽  
Individual Performance ◽  
Accounting Information System ◽  
Positive Effects ◽  
Technical Ability ◽  
Analysis Technique ◽  
The City

The study at 40 cooperation in the city of denpasar with 93 respondents. The technique of determination sampling method is used purposive with the questionnaire. The analysis using moderating regression analysis technique ( mra ) found results that prove the variable the use of accounting information system has positive effects and not significant on the performance of individual and information technology had a positive impact on the performance of individual .The ability of users variable technique can be moderating the influence of the use of accounting information system on the performance of individual and on the next outcome, technique variable the ability of users cannot be moderating the influence of information technology on the performance of individually on cooperation in  Denpasar. Keywords : technical ability, the use of accounting information system, the use of information technology, individual performance.  

scholarly journals PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD

2020 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Ni Made Kansa Dewi Putri ◽  
Ni Luh Putri Srinadi
Keyword(s):  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Validity And Reliability ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Library Research

The application of an accounting information system is an important investment for a company. The use of information systems can improve the competitiveness of companies so as not excluded in their environment. This research was conducted in LPD Sub-district of Ubud. The purpose of this study is to analyze the influence of the sophistication of information technology and the ability of personal techniques on the effective use of accounting information systems. Researchers use Multiple Linear Regression Analysis as a method of data analysis, where data collection is done by observation, interviews, library research, and questionnaires. As an initial stage of the analysis will be tested for validity and reliability of the research instrument. The results showed that the sophistication of Information Technology and Personal Engineering Capabilities had a positive and significant effect on the Effectiveness of the Use of Accounting Information Systems in LPD, Ubud Gianyar District. This research will recommend the formulation of a technology-based accounting information system so that it can compete in the midst of the tight and competitive world of competition.

The Building of Accounting Information System Based on REA Model

2012 ◽  
Vol 490-495 ◽  
pp. 1456-1460
Author(s):  
Lian Xiang Liu
Keyword(s):  
Information System ◽  
Business Processes ◽  
Accounting Information ◽  
Management Control ◽  
Financial Information ◽  
Internet Technology ◽  
Community Collaboration ◽  
Management Control System ◽  
Accounting Information System ◽  
Business Events

REA model based on accounting information system accounting and business events will organically blend in with the help of advanced computer and Internet technology, change the "accounting information island" situation, the integration of business processes and information processing, the integration of financial information and non-financial information, the integration of accounting and management ,accounting information in order to achieve the business and internal and external supply chain and community collaboration, ultimately upgrade accounting information system for management control system.

MANAGEMENT ACCOUNTING INFORMATION SYSTEM AS A COMPONENT OF THE GLOBAL BUSINESS SPACE: THE EXPERIENCE OF EASTERN EUROPEAN COUNTRIES

2019 ◽  
Vol 4 (3) ◽  
pp. 57-66
Author(s):  
Olena POTYSHNYAK ◽  
Anatoly LITVINOV ◽  
Valerii DANYLENKO
Keyword(s):  
Cluster Analysis ◽  
Information System ◽  
Eastern Europe ◽  
Management Accounting ◽  
Accounting Information ◽  
Financial Information ◽  
Total Quality ◽  
Accounting Information System ◽  
Eu Countries ◽  
The Eu

The article explores the representation of managers regarding the management accounting information system at enterprises operating in Eastern Europe. The starting point was that accounting practices have the same tendency in most countries. The nature of the discrepancy in the interpretation of data obtained through the operation of this system between the "providers" of this data and the main users is studied. The factors that determine the subjectivity of the attitude to the initial data of the M.A.I.S. are analyzed. Emphasis is placed on analyzing the perception of IMI among Hungarian, Romanian and Ukrainian managers. In order to present the results, the authors applied the elements of the D&M information system success model, the concept of perception influencing the assessment of the MIS, and the findings of similar studies in the EU countries concerned. To achieve the main goal of the study, the collection of necessary data was carried out in the form of an online questionnaire of a target group of workers at Ukrainian companies, which, in turn, operate in various regions, various sectors of the national economy, have different sources of financing and the amount of capital as a whole. In order to cover a sufficient amount of information provided in the work, the authors used the results of a similar study conducted by Romanian scientists in the EU countries represented. The results of the survey revealed a shift in the emphasis of demand for information in financial reports among representatives of management personnel towards traditional financial accounting. The wording of these conclusions is due to a pre-conducted cluster analysis of grouped data regarding M.A.I.S. users by factors that form their particular relationship to this system. An analysis of the perception of selected types of information has made it possible to identify those managers who use traditional, financial information and those who use more qualitative information for management processes. It should be noted that non-financial information is more useful in a dynamic environment or for companies implementing innovative concepts such as Just in Time and Total Quality Management. Keywords: management accounting, information system, management, cluster analysis, Eastern Europe.

ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY

2016 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
T - Titania
Keyword(s):  
Information Technology ◽  
Information System ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Accounting Information ◽  
Accounting System ◽  
Audit Process ◽  
Accounting Information System ◽  
Accounting Software ◽  
Audit Trails

The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on AIS audit meets some constraint namely need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails.

The Study on Accounting Information System Application Controls and Administrative Controls

2012 ◽  
Vol 490-495 ◽  
pp. 803-807
Author(s):  
Hua Yang
Keyword(s):  
Information System ◽  
System Application ◽  
Accounting Information ◽  
Internal Controls ◽  
Financial Information ◽  
Accounting System ◽  
It Industry ◽  
Internal Auditor ◽  
Accounting Information System ◽  
New System

As the system of records that a business keeps to provide financial information, AIS has based its design on some fundamental principles. An accounting system is comprised of accounting records and a series of processes and procedures assigned to staff, volunteers, and/or outside professionals, which traditionally includes source documents, special journals, subsidiary journals and general journals. In recent years, because of the development of IT industry, manual-based accounting information system has been replaced by AIS. AIS brings with a set of new problems. The internal controls that have been put into place for a manual system to help the internal auditor cannot fully prevent or minimize the possibility of errors or fraud that come with the computerized systems. Therefore the old controls must be modified for the new system and new controls must be put in. Only then can the internal auditor ensure that the number of errors that occur within the system be minimized or even eliminated.

Sign in / Sign up

Export Citation Format

Share Document