Development Of Accounting Information Systems Research Articles

Viable System Model (VSM): A New Approach to Accounting Information System Development Model

This article discusses the potential for using the Viable System Model (VSM) as a new approach in developing accounting information systems. This article takes the form of a systematic literature review. The analysis was carried out using a comparative approach between the System Development Life Cycle (SDLC-Model) and the Viable System Model (VSM) in general and specifically in the field of accounting and accounting information systems. The SDLC is primarily focused on the development and management of software or systems, while the VSM is concerned with the broader understanding and management of complex organizations. Both concepts have their unique applications and are important in their respective domains. The results of the study show that the VSM has a more holistic approach in developing accounting information systems. The research results also show that VSM is more suitable for developing accounting information systems in organizations that are complex, flexible, and adaptive to the speed of change in the company’s ongoing organizational business environment. The VSM provides a framework for understanding how organizations and systems can adapt to changing environments and maintain viability. It is particularly useful for complex organizations that need to respond to dynamic conditions. Keywords: accounting information system development, viable system model, system development life cycle

Development of the Latest Technology Based Accounting Information System to Increase Company Efficiency

This research explores the impact of developing Accounting Information Systems (AIS) based on cutting-edge technology on company efficiency. We gathered data from questionnaires distributed to companies that have adopted state-of-the-art technology in their AIS. The research results indicate that the use of artificial intelligence (AI) significantly enhances operational efficiency in companies. Companies adopting blockchain technology also achieve higher levels of user satisfaction. User training and company size also have a positive impact on efficiency and better decision-making.In the discussion, we highlight the importance of investing in user training and maintaining state-of-the-art technology. We also acknowledge that implementation costs can be a constraint, particularly for smaller companies. This research has certain limitations, including a sample that may not cover the entire spectrum of industries and company sizes. However, further research can delve deeper through case studies. In the continually evolving business world, the development of AIS based on cutting-edge technology is a key factor in achieving efficiency, better decision-making, and user satisfaction. Companies must understand and address these challenges to attain a competitive edge and long-term success.

Factors Affecting Accounting Information System Performance

The objective of this study is to examine and find empirical evidence of factors that impacts Accounting Information System (AIS) performance among others user involvement in AIS development, technical capability of AIS personnel, size of organization, management support, formalization of AIS development, and user training and education program. The population used in this study are organizations listed in North Minahasa Regional Work Units in the year 2020. By means of purposive sampling method, this research had gathered primary data in the form of questionnaires from 60 respondents from 22 governmental organizations. The result from linear regression testing showed that only management support and formalization of AIS development had significant positive impacts on AIS performance. On the other hand, user involvement in system development, individual technical skills, size of organization, and user training and education were found to have no significant impacts on AIS performance.

Accounting Information System Development End-user-based for Improving Digital Business

This study aimed to determine the end user's role in system strategy, conceptual design and system selection for the successful development of accounting information systems at PT. Radik Jaya, Indonesia and to know the supporting factors and constraints for the development of accounting information systems in PT. Radik Jaya Indonesia. The research method used was qualitative with a case study approach. Data was collected with observation and in-depth interviews directly with key sources of information (CFO, Financial staff, HR and general staff), documentation, credibility, and source triangulation. Taxonomy was used as the data analysis method.
 The result showed that the roles of the user to determine the success of the development of accounting information system at PT. Radik Jaya Indonesia. These roles include the user's role in system strategy, conceptual design, and system selection. The role of users in the system strategy was to provide information and proposals related to the features carried out the development of accounting information systems in order to run effectively. The role of the user in conceptual design was to ensure the design of the accounting information system in accordance with the PSAK and in accordance with the description of the information provided in the process of designing the system strategy. The selection of the system was done in detail, the user plays a role in the selection of the system by paying attention to the features that have been applied in accordance with the operational needs of the company's work and business. The information presented displayed well. The client guarantees the costs caused by the organization during the time spent fostering the bookkeeping data framework as per the plan that has been made.

DEVELOPMENT OF NON-PROFIT ACCOUNTING INFORMATION SYSTEMS

This research is included in information system development research. The output product of this research is an Accounting Information System. The stages used in this study adapt the waterfall model from Pressman. Implementation of web-based system development using MySQL database on PHPMyAdmin. MySQL is one of the Database Management System (DBMS). The backend development of the accounting information system of this non-profit organization focuses on system logic starting from input, process and output. Input financial transactions in cash and bank as well as transactions that affect capital excluding income and costs. Automatically processes the inputted data in the report recapitulation according to the primary key that is set. Cash, bank, and capital transaction inputs are automatically recorded in the cash, bank and capital ledger, income ledger, expense ledger, income details, expense details, cash flow, and year-end reports. The output of the inputted report is a print preview to print the report by connecting to the hardware (printer). The testing procedure in this study was carried out with 2 tests, namely white-box testing, testing of the buttons on the system and black-box testing, testing of functions or processes that occur in the system. The data obtained from the results of filling out a set of instruments in the form of a questionnaire given to experts and users to assess the feasibility of the developed system. The results of the development research state that the accounting information system for non-profit organizations is feasible to be applied. This is evidenced by the results of the validation test of material experts, technology experts, and trials to users who are in the outstanding categories. The average on the material expert validation test shows the outstanding category with a score of 4.8. Technology experts show the outstanding category with a score of 4.78. Meanwhile, the trials on users belong to the very good category with a score of 4.7.

Pengaruh kemajuan teknologi informasi terhadap perkembangan akuntansi

Technology that develops rapidly causes significant changes in the accounting field. These changes require accountants to continue to follow developments and improve their competence. Historically, the development of accounting has been divided into three eras, starting from the farming era and then the industrial era to the present, namely the information age. The more advanced information technology (IT), the more influence it will have on the accounting field. One of the effects of IT progress can be seen in the development of accounting information systems (AIS) in terms of processing data, internal control, and increasing the amount and quality of information in financial reporting. The development of computer-based AIS in producing financial reports also has an impact on the audit process. Although at first it gave the accounting profession a sense of worry, the development of IT in the end provided new opportunities for the accounting profession. The new opportunities that can be achieved include computer-based information system audits, computer-based information system consultants and web trust audits. Advances in IT brought significant changes to the development of accounting and also brought many benefits for both employees and companies.

Sistem Informasi Akuntansi menggunakan Metode Framework for the Application of System Thinking (FAST)

This study is an accounting information system development using Access 365. The problem discovered was that PT. Ebiz Prima Nusa's accounting information system was insufficient for the scale of the company and not in conformity with financial accounting standards. The goal is to analyze how the accounting information system now in use and to design a suitable accounting information system. The method employed is qualitative, with data gathered through observations, documentation, and interviews. The study is carried out at PT. Ebiz Prima Nusa, a new company that was established in September 2021. Researchers developed a basic application system that can cover the sales, cash receipts, and cash disbursements cycles, as well as the ensuing output, namely financial statements that comply with financial accounting standards in Indonesia.

Application Analysis of Artificial Intelligence Algorithm in Accounting Field under the Background of Innovation Economy

At present, economic business activities occur to the accounting element confirmation link of the accounting information system (AIS), which still occupies a large amount of manpower and material resources of the enterprise to generate information. This has been restricting the development of modern AIS. Based on this, first, this paper studies the influence of the knowledge economy on accounting innovation and in the innovation economy. The process of confirmation for accounting elements in economic business, under the traditional AIS, is analyzed. Then, the model of the accounting element confirmation, i.e., BPNN, is constructed by combining the backpropagation (BP) neural network (NN) theory with the artificial intelligence (AI) algorithm. Finally, we simulate the confirmation process of accounting elements based on the economic business data of specific online stores. The experimental outcomes illustrate that under the proposed BPNN model, the output value of the accounting entry is also increasing and has been in the interval [0, 0.14] with the continuous increase in the input value of economic business activities. Moreover, the overall simulation error of economic business activity data does not exceed 0.3% in the simulation test of the proposed accounting business data confirmation model based on the BPNN algorithm. The empirical outcomes indicate that the model has high accuracy and reliability. The purpose is to realize the identification of business events by machines and complete the automatic confirmation of accounting elements in the back-end economic business of online stores. This paper provides new ideas for realizing the overall intelligence of the AIS.

Top Management Support Functions in Higher Education Management Accounting Information Systems

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.

Top Management Support Functions in Higher Education Management Accounting Information Systems

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system in order to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems / components, both physical and non-physical, which are interconnected and harmoniously cooperate with each other to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology / accounting information system activities on lecturer work reports, lecturer salaries and managers. College.
 
 

Development of Accounting Information System in Micro Business Based on the FAST Method

The Development of Accounting Information Systems (AIS) designed for Ezyuwiz microbusiness in this study needs to be done as a solution to some of the problems faced in the application of accounting information systems that are still less than optimal. This research is qualitative research using a descriptive study method based on the concept of system development framework for the application of system thinking (FAST) which consists of several phases, including scope definitions, problem analysis, needs analysis, and logical design. The data used in this study are primary data obtained through structured in-depth interviews and observation techniques. Based on the results of the study, several problems can be identified related to the implementation of the accounting system in Ezyuwiz micro business by using a framework of performance, information, economic, control, efficiency, services (PIECES). This study recommends the design of an integrated accounting information system development and improves services to meet the needs of micro business.

Exploratory Study Based on Stakeholder Theory in the Development of Accounting Information Systems in the Catholic Church: A Case Study in the Archdiocese of Semarang, Indonesia

This study aims to find a strategy in the development of computer-based accounting information system in the church. With exploratory study on the theory of stakeholders, this study identifies the needs of financial information for the purposes of making a decision required by the parish priest, the parish treasurer, and a team of economists at the archdiocese of Semarang (AS). This research was conducted by using qualitative and quantitative approach. Qualitative method is conducted by applying a focus group discussion with economist team in AS (the users who have major influence in the development of the system). In addition to that, quantitative method is also applied to the parish treasurer (the users who have great interest in the system development). The results showed that the parish treasurer has high perceived usefulness, perceived ease of use, perceived of relevance, and the self-efficacy toward the accounting information system (AIS) for the parish. This study provides an answer on the benefits of a bottom-up strategy based on the stakeholder analysis in the development of AIS in the area of the Catholic Church AS.

PENGARUH PARTISIPASI PEMAKAI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KESUKSESAN PENGEMBANGAN SISTEM INFORMASI AKUNTANSI SERTA DAMPAKNYA TERHADAP PROSES PENGAMBILAN KEPUTUSAN

The objective of this research was to examine empirically the influence of user participation and top management support on success of accounting information system development and its impact on decision making process. The analysis units were the hospital in Pekanbaru city. The election of sample is by using technique of probability sampling with method of simple random sampling. The statistical method used to test the hypothesises was path analysis with AMOS 20 program. The result shows that only the first hypothesis did not have a significant influence, while the others had a significant influence.

Accounting information systems: An intelligent agents approach

The purpose of this paper is to present new approaches in the development of accounting information systems to enable better data management and information creation. The objective is achieved by applying an object-oriented modeling with the use of intelligent agents, according to the needs of users of accounting information. In development of this work, it was observed that a structure based on objects and using intelligent agents enables the development of reports for different users, with gains in the quality of information developed. The major limitation of this work is that it was done on a theoretical basis; however, the practical aspect is yet to be carried out due to the extent of its development. The great advantage of working is to use an object-oriented modeling with simultaneous application of intelligent agents, who carry on the development and analysis of accounting. Thus, the accounting information system is able to meet fully the qualities needed to users, without loss of comprehensibility, relevance, reliability and comparability, even with changes in business model or in accounting standards used. Furthermore, the development of new intelligent agents enables a retrospect on previous year's analysis. Key words: Accounting information systems, DCA (debit-credit accounting) model, resource, events and agents (REA) model; intelligent agents, object-oriented.

The Effect of Electronic Commerce on the Accounting Information System of Jordanian Banks

This study aimed to determine the effect of electronic commerce (e-commerce) on Accounting Information System (AIS) in Jordanian banks. The study importance arises from the need to recognize e-commerce and AIS as the greatest development in the world of business, the variables that will be affected by e-commerce are: reliability of AIS on the bank, the operational performance, cost of reduction, customer services. To achieve the objectives of the study a questionnaire was designed and distributed to the society of the Jordanian bank sector. The data analysis found out that the banks in Jordan have positive impact towards information technology they agree on the benefit of e-commerce and what customer can get from it. The statistical analysis showed that e-commerce had a positive impact on the AIS and that e-commerce has a significantly statistical relationship with AIS itself, AIS development, cost reduction aspect in the AIS of the bank, the aspect of improving the operational performance of the bank’s AIS and finally with the customer service.

Venture Capital Supply and Accounting Information System Development

One of the most important events in the early life-cycle of any entrepreneurial firm that harbors serious growth ambitions is the Infusion of external capital (Reid, 1996). This event can lead to significant changes in the firm's ownership composition. It affects its subsequent rate of growth and, consequently, its size and organizational structure. It is within the context of such changes that the managerial demand for information about the firm is stimulated. This study examines the origins and characteristics of developments in the accounting information systems (AIS) of firms that are going through this stage. It does so by investigating the consequences of venture capital1 intervention for the entrepreneurial firm, particularly as regards the characteristics of its accounting information system.