Accounting Information Systems Course Research Articles

The Influence of Interest in the Use of Sia E-Commerce on The Tiktok Application Using the Method of Technology Acceptance Model (TAM)

Technological developments are currently increasingly rapid from year to year, making technology the main resource in all aspects of life. In all aspects or jobs, humans require the availability of technology to complete each job efficiently. Moreover, currently online transactions use the internet, one of which is using the TikTok application, where in this application someone can carry out online transactions such as promotions, selling, purchasing goods and services. The aim of this research is to find out how much influence subjective norms, perceived ease, usefulness and complexity have on interest in using e-commerce-based AIS on the TikTok application, then acceptance using the Technology Acceptance Model (TAM) method. For the population in this study, researchers took students from the Uin Maulana Malik Ibrahim Malang Accounting study program who had taken the Accounting Information Systems course and had used the Tiktok application several times. The sample in this study was 60 respondents and distributed questionnaires using random selection techniques without any engineering. Then the data is processed into an SPSS application and then the results of the processed data show that subjective norms, perceptions of ease, usefulness and complexity have a significant positive effect on the intention to use e-commerce based AIS on the TikTok application using the Technology Acceptance Model (TAM) method.

Technology readiness in enterprise resource planning gamification to improve student learning outcomes

<span lang="EN-US">In online learning, students often experience problems related to the use of technology. One of them is enterprise resource planning (ERP) technology. Therefore, this study aimed to analyze the technology readiness index (TRI) to measure the extent to which students’ readiness for ERP gamification. This research targets students who use ERP gamification during management information systems and accounting information systems courses. The technique of determining the sample is using a census. So that all the population is used as a sample of 153 students in Indonesia, then analyzed using TRI. Through TRI analysis using SEM PLS, most students studying ERP gamification have a medium readiness index. The findings of this research showed that students are very close to technology, so they have a strong adoption of technology. Most students have an explorer character where they are enthusiastic and have high curiosity about learning ERP gamification. Pioneers who need a little encouragement from external parties to adopt ERP gamification. However, typical skeptics should be given a concrete example of the benefits of using ERP in learning. This research is also a benchmark for developing technology-based learning media according to the characteristics of students who are intended for technology in higher education.</span>

Integrating Alteryx Designer and Tableau Desktop into the AIS Course: An Analytics Mindset Model

ABSTRACT This paper presents one approach to integrating data analytics (DA) and visualization content and software into the accounting information systems (AIS) course. The proposed AIS course model—which includes core and support components—covers many topics in the proposed 2024 CPA Evolution Model curriculum. The core components include an instructor-chosen AIS textbook and Alteryx Designer and Tableau Desktop software. The popularity, availability, ease of learning, and use of the Alteryx and Tableau software motivate choosing the software. The support components include weekly homework, a class project, professional certification exams, and a course survey. The course learning objectives facilitate (1) developing an analytics mindset, (2) cultivating an interest in accounting analytics and AIS, and (3) enhancing life-long self-directed learning in students. Instructors can implement the proposed course model in provided 15-, ten-, or four-week sessions. Evidence of efficacy suggests that the proposed course model meets its key learning objectives.

Perbandingan Teori dan Praktek Sistem Pembelian dan Persediaan Perpetual pada PT. XYZ

This study aims to provide an understanding to the reader regarding the procedures and accounting records of purchases of goods that occur at PT. XYZ. The analytical method used is descriptive qualitative and quantitative descriptive methods. Data collection methods include interviews with subjects who work at PT. XYZ and document studies to obtain information about the procedures and accounting records of purchases at PT. XYZ. The author sees a combination of learning theory between financial accounting courses and accounting information systems courses in academia in purchasing accounting procedures and records at PT. XYZ. In addition, the authors found a difference between the theory and the practice. The results of this study show that the GAP between learning accounting for purchases in academia and applied is true, but the GAP does not cause a problem because providing theoretical knowledge in academia can make it easier for students to understand purchasing accounting in the field.

Project-Based Learning Model with Practicum Module Media in The Accounting Information Systems Course at The Economics Diploma Program, University Of Jambi

This research aims to solve the problem of the lack of teaching materials for courses that require special skills such as the Accounting Information Systems course which is one of the mainstay courses in the Diploma 3 Accounting Study Program at the University of Jambi. This research is an exploratory research with a Project-Based Learning approach by developing a practicum module that can be used as a practical tool for vocational students. The population and sample in this study were Diploma 3 Semester 5 students at the Faculty of Economics and Business, Jambi University. This research is expected to produce learning innovation output products that can be used by accounting lecturers to expedite the teaching and learning process such as CPMK (Course Learning Outcomes-Learning Outcomes), Lecture Syllabus and Contracts, Semester Learning Plans (RPS), Student Project Task Plans ( RTM) or student Project Worksheets (LKM) which are expected to be in the form of practicum module books with ISBNs that are published nationally, Learning Outcomes Assessment Sheets (LPHB) according to the project-based learning model or blueprints of exam questions and assessment rubrics which has been reviewed. The results of the study showed that students were able to complete core activities in groups very well. In the assessment of core activities on average, students excel in the aspect of active listening and are slightly weak in completing document reporting. However, overall it can be said that the average rating of each student is in the "Very Good" category. learning achievement reached 86.7% in the "Very Good" category. This means that the project-based learning process through group work in solving problems in the practicum module has proven to be very effective in the Accounting Information Systems course at the D3-Accounting Study Program, Faculty of Economics and Business, University of Jambi.

The Integration of ERP in Accounting Education: Enhancing the Experiential Learning of Accounting Information System

Given the vast evolution of information technology (IT), and the seeming omniscience of Internet of Things (IoT), the future career prospect of accountants would also be altered in some ways. Accounting education underpins the career prospects of future accountants and accounting information system (AIS) is among the major syllabus in accounting education. More than any other subject, the pedagogy of AIS revolves around a set of dynamic tools and developments that force a different manner of course preparation and conceptualization. The current study evaluated the integration of Enterprise Resource Planning (ERP) into an AIS course at a Malaysian public university from the perspectives of undergraduate students. The findings suggest that students would very much benefited from the integration of ERP in AIS, enhancing their understanding of the business process cycle and how information technology assist with the automation and integration process. However, ongoing support needs to be provided to deal with classroom learning tasks as well as with administrative and technical issues.

ACCOUNTING INFORMATION SYSTEMS AND ENTREPRENEURSHIP: UNDERSTANDING E-COMMERCE

This information provides an overview of the opportunities for university graduates to find work by region. Waiting for the economic system to create decent jobs may take a long time. One of the other steps that can be taken to create jobs is to encourage entrepreneurship. The purpose of this study is to examine how accounting information systems affect entrepreneurship by including an understanding of e-commerce to strengthen the relationship between the two. This study analyzes primary data from questionnaires distributed to 100 students who have received accounting information systems courses and know and understand e-commerce. The sample selection in this study used a purposive sampling technique. Testing of research variables was carried out using the Partial Least Square method with the SmartPLS application. The results showed that the accounting information system had a significant positive effect on entrepreneurship. E-commerce directly has a significant positive relationship with entrepreneurship. Our analysis shows that knowledge of understanding e-commerce is not able to strengthen accounting information systems' impact on entrepreneurship

When Users Enjoy Using the System

This study utilized an extended model of the Unified Theory of Acceptance and Use of Technology (UTAUT2) to explore the factors influencing the future adoption of accounting information systems (AIS) by Qatari students. A research model was proposed to predict future adoption, partially moderated by voluntary status of using the system. A sample of 237 students was used to probe their perceptions regarding the use of such systems in their future careers. Students were enrolled in an accounting information systems course in Qatar University. Results indicated that perceived facilitating conditions, performance expectancy and enjoyment were significant predictors of AIS. The other factors failed to be significant predictors. The estimated R2 was 48.4%. The moderation effect of voluntariness was also significant in influencing the relationship between enjoyment and future adoption. The moderator yielded a negative beta, which means that it faded the relationship under consideration. Conclusions and future recommendations are reported at the end of the paper.

The role of practical accounting projects in achieving student learning objectives

ABSTRACT The research investigates the influence of the System Understanding Aid (SUA), on students’ learning of accounting cycles and controls. The SUA requires students to enter 15 transactions and perform related accounting activities. The theoretical model uses Bloom’s Taxonomy and Scaffold method. The study’s objectives are to identify if SUA completion method (i.e. manual or digital) influences students’ SUA scores and if these scores influence performance on an end of the semester assessment regarding accounting cycles and controls. The data were collected from 274 students in a required accounting information systems course at an AACSB accredited accounting department across seven consecutive semesters. The data were analyzed using systems of linear equations and three-stage least squares estimation. The results provide evidence that SUA scores have a positive relationship to student learning of accounting cycles and controls. Supplemental analysis also indicates that digital completion of the SUA influences student scores.

SOCIALIZATION AND ASSISTANCE OF SOCIAL MEDIA UTILIZATION TO INCREASE SELLING POWER OF MSMES IN KERINJING OGAN ILIR VILLAGE

 This community service aims to provide solutions for MSME actors in Kerinjing Village in increasing selling power. To deal with the problems faced by business actors in Kerinjing village, socialization and assistance are needed in introducing, providing understanding and implementing the use of social media to market the products they produce. The implementation of this service is carried out by means of a lecture method related to the material followed by the process of assisting the creation of social media accounts and the use of social media in marketing products. This program of activities has been successfully implemented with satisfactory results. The output from the results of community service to participants is that the product promotion design is more attractive and easier to reach consumers. The results of this activity are expected to become teaching materials that can be delivered to students in the entrepreneurship and accounting information systems course.

Accountants, Cybersecurity Isn't Just for “Techies”: Incorporating Cybersecurity into the Accounting Curriculum

ABSTRACTIn today's business world, it is essential that accountants be concerned about cybersecurity in their organizations and in the work they perform. Despite increasing importance as well as regulatory and professional emphasis, most accounting curricula limit cybersecurity coverage to accounting information systems courses. We argue that cybersecurity concepts should be introduced at all levels of the accounting curriculum, and we provide six short, open-ended cases that highlight the relationship between cybersecurity and the accounting curriculum. Instructors can assign one or more of these cases as individual or group exercises in introductory, core, and/or advanced accounting classes. The cases address cybersecurity disclosure issues in financial reporting, the impact of a client cybersecurity breach on financial audit, the risks to tax preparers of storing personally identifiable information, calculating and evaluating the costs of cybersecurity breaches, and examining cybersecurity disclosures in 10-Ks. Case efficacy was evaluated in multiple courses and learning environments.

Learning Validation Control and Input Error Correction on Implementation of Computer Assisted Audit Techniques (CAATS) (Review New Trends in Sustainable Development of Learning Education Management Models for the Accounting Student)

This study aims to determine the effect of Learning Model validation control and input error on the implementation of computer assisted audit techniques (CAATs). The data of this study were obtained by using a questionnaire that was used by students in the Accounting Information System course. Questionnaires that can be processed further are 73 questionnaires. The hypothesis was analyzed using Structural Equation Model (SEM) use the 3.0 SmartPLS applications. The research results obtained from this study are variable: Implementation of learning model of Validation Control and Input Error Correction variables have no effect on the implementation of Computer Assisted Audit Techniques (CAATs). The implementation of management in managing education for validation control and implementation of Computer Assisted Audit Techniques (CAATs) in universities must be supported by personnel resources and other resources that are used to realize the performance of high education organizations.

PRACTITIONER OPINIONS ON IMPORTANT TECHNOLOGY RELATED TO DATA MANAGEMENT AND ANALYSIS SKILLS FOR THE ACCOUNTING CURRICULUM

ABSTRACT Businesses operate in a global, data driven, and ever-changing technological environment, and Accounting is one of the most data driven business disciplines. Many academic accounting programs include a dedicated course for teaching technology related to the accounting profession, often referred to as Accounting Information Systems (AIS). Continual changes in technology necessitates a continual assessment of accounting course content with a view toward incorporating recent technological trends, including the management and analysis of accounting data. Based on a survey of certified accounting professionals in North Carolina, we identify a set of data-related topics considered to be of current importance for accounting graduates. These topics could be included in an existing AIS course, packaged as a stand-alone AIS course or incorporated into an applied Business Data Management/Analytics course, depending on the needs of the academic institution. Keywords Accounting, Data Analytics, IT Management, Practitioner views, Survey, Training, Undergraduate Business students

AN EMPIRICAL INVESTIGATION OF FACTORS RELATED TO STUDENT PERFORMANCE IN ACCOUNTING INFORMATION SYSTEMS

This study examines the association between several motivation, distraction, effort, and prior-ability factors and student performance in an undergraduate Accounting Information Systems (AIS) course. The study aims to identify motivation and distraction factors with the purpose of emphasizing the former and discouraging the latter in the AIS course. It also aims to expand on the scare literature that exists on student performance in AIS courses. In this study, the intended grade in the course and the intention to take the CPA exam or to attend graduate school do not appear to motivate students to improve their performance in the AIS course. The number of work hours, and work type or course load do not show any significant negative association to student performance. The effort that students exert studying for the course has some significant positive association with student performance. Overall GPA and the grade obtained in the prerequisite Management Information Systems course are strong predictors of student performance in the AIS course. Keywords: Accounting Information Systems; AIS; motivations; efforts; distractions; prior abilities; student performance.

USING ERP SYSTEM TO TEACH ACCOUNTING COURSES

This paper discusses the use of Enterprise Resource Planning (ERP) systems as a teaching tool in Accounting Courses. Students can understand better the accounting cycle and business transaction processing by doing exercises and projects using the ERP system because it clearly shows the complete transaction cycle from the beginning to the end in a systematic and integrated way. Specifically, practical suggestions and usages in the class setting are illustrated based on the SAP system. This hands-on and active learning approach greatly enhances the learning of Accounting Courses such as financial and managerial accounting courses, finance courses, and information systems courses.

Using Tableau to Analyze the Effects of Tax Code Changes: A Teaching Case for Tax and AIS Courses

ABSTRACTThis teaching case enables taxation and accounting information systems (AIS) students to use data analytics software to analyze a large dataset of simulated federal individual income tax returns to identify possible effects of tax changes on different categories of individual taxpayers. Tax return data provided for the case is a large sample that represents the population of U.S. tax returns filed, created from a simulation using distributions based on prevailing economic theories about income and most recent tax return filing statistics available from Internal Revenue Service (IRS) Statistics of Income (SOI). Students will learn to: (1) develop foundational skills and knowledge related to data analytics and how those skills can be used to visualize data to make it more meaningful, (2) demonstrate an understanding of Internal Revenue Code as it pertains to individual taxation, and (3) demonstrate knowledge of how Internal Revenue Code affects different types of filers.

Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization

Technology is becoming a major pillar in many professions. It plays a critical role in developing and enhancing the quality and accuracy of tasks. Because the formal education system is the first place where future employees are educated, it is very important to ensure that educational institutions offer continuously updated technology-related courses that cover a wide range of new and emerging topics. This research has two objectives. First, it explores the validity of the claim that AIS education is of low quality in the Middle East, as stated in some studies. This is conducted through highlighting the status quo for AIS courses in Arab countries within the Middle East by focusing on a representative case study. This part of the work was conducted through a thorough exploration of the universities’ websites and by distributing and analyzing a survey for faculty members in a number of universities. Second, the research performs a deep analysis to develop new, up-to-date, aligned objectives, contents, resources, and assignments in order to create a new, comprehensive syllabus in the higher-education sector that will serve stakeholders from universities to accounting communities. The output of this research identified suitable learning objectives based on current literature and faculty responses. This was followed by designing new course content and assessment tools that are aligned with learner- and competency-centered approaches.

Implementation Discussion Learning in Learning Accounting Information System Course at State Polytechnic of Malang

Discussion is a scientific meeting to exchange ideas about a problem. The discussion discusses a topic of general concern where each group member has the same opportunity to ask questions and provide opinions. This research was the application of the discussion method and its influence on the effect of student learning outcomes in the AIS course in the Department of Accounting at Malang State Polytechnic. The results showed that the discussion method was successfully applied to AIS learning in the Department of Accounting, State Polytechnic of Malang with an excellent effect on student learning outcomes. Keywords: Discussion method, student learning achievement. DOI: 10.7176/JEP/11-36-09 Publication date: December 31 st 2020

A Blended Approach to the Accounting Information Systems Course

A Blended Approach to the Accounting Information Systems Course

Using Data Analytics to Evaluate Policy Implications of Migration Patterns: Application for Analytics, AIS, and Tax Classes

ABSTRACTThis case uses IRS SOI migration data to help students understand the power of data analysis to identify potential policy issues faced by state governments. The data skills covered in this case are used by entry level accounting professionals in all fields: the Extract, Transform, and Load (ETL) process using Alteryx and creating data visualizations using Tableau. The case learning objectives are: (1) develop students' ETL skills; (2) develop students' data visualization skills; (3) develop students' critical-thinking skills, and (4) enhance students' effective oral and written communications skills. Pre- and post-learning assessment surveys and open-ended responses indicate that the case meets these learning objectives. Students easily related to policy questions surrounding migration as future employees considering their career options. As such, this case is appropriate for stand-alone data analytics courses in business or accounting, accounting information systems courses, undergraduate- and graduate-level tax classes, and M.B.A. courses.