Design Of Accounting Information Systems Research Articles

Developing User-Friendly and Cost-Effective Sales Accounting Systems for the MSME Sector

This study aimed to develop and implement a user-friendly sales accounting information system for Manja Cheese Tea Macanan, a Small and Medium-sized Enterprise (SME) specializing in contemporary milk-based beverages. Employing a development research methodology, data was collected through interviews, observations, and document analysis to understand the existing sale process and information needs of Manja Cheese Tea Macanan. The sales accounting information system design process comprised constructing relational database tables, defining entity-relationship diagrams, creating data retrieval queries, and designing user-friendly forms, reports, and navigation menus (login, home, sales switchboard). The findings revealed that Manja Cheese Tea Macanan relied on a amnual sales system, highlighting the need for automation and improved data management. The designed sales accounting information system was tailored to the specific needs of Manja Cheese Tea Macanan and successfully implemented. The system demonstrated operational effectiveness in facilitating sales recording, data management, and information retrieval, addresing the identified limitations of the earlier manual system.

Perancangan Sistem Informasi Penggajian Karyawan Berbasis Web dengan Menggunakan PHP dan MySQL pada CV. Sukses Sejahtera

The research aimed to know the system that is running, analyze design and build the accounting information system employee payroll at CV. Sukses Sejahtera. The research method used descriptive qualitative and data collection techniques used are observation, interviews, and literature reviews. System development method used is waterfall method. This accounting information system design used PHP and connect with MYSQL as database. The problem before making this system was data employee payroll still recorded manual in Microsoft Office Excel so this system not efficient, too much time to be wasted on recording or processing. The solution needed is to design a new payroll information system to make it easier to process data and generate reports quickly, precisely, and accurately.

Perancangan Sistem Informasi Akuntansi Laporan Sisa Hasil Usaha Berbasis Web pada Koperasi Karyawan PT. Kahatex “Wiryatama” Cimahi

This study aims to create an accounting information system design for web-based residual business results at the PT. KAHATEX "WIRYATAMA" Cimahi Employee Cooperative. This research uses qualitative methods. Data collection techniques are used by observation, interviews and . The software method used is the waterfall. From the research conducted, the authors found several problems including the savings and loan process and the calculation of remaining business results still using Microsoft Exel, so data processing takes a long time and the accuracy of reports is less accurate. Therefore, an information system is designed using data flow diagrams and implemented in the PHP and MYSQL programming languages as databases. As for some suggestions given to deal with existing problems, namely optimizing savings and loan information systems and residual business results using applications that have been designed, can develop existing systems and can maintain system to improve better performance.

Perancangan Sistem Informasi Akuntansi Persediaan Barang Dagang Pada Toko Rianzi Menggunakan PHP Dan MySQL

the aim of this research is to determine the merchandise inventory accounting information system used by Toko Rianzi. This research method uses descriptive research by looking for theoretical research related to the merchandise inventory accounting information system. The data collection used was observation and interviews. The type of data used is quantitative data. The results of this research are expected to provide information regarding the merchandise inventory accounting information system. The design of this merchandise inventory accounting information system uses the system development method Dynamic System Development Method with 3 main stages, namely, before the project, project life cycle and after the project. As well as 5 sub stages (feasibility study, business study, model iteration, iteration design, manufacture and implementation). Discussion of design researchThis merchandise inventory accounting information system is expected to be able to makes it easier for Toko Rianzi to make inventory reports and financial reports.

Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas Berbasis Komputer Pada Rumah Sehat MKK Bersinar

A company requires an accounting information system to handle daily operational activities and produce accounting information required by management and other related parties concerning decision-making and other policies. This research aims to analyze the implementation of the sales and cash receipts accounting information system and the effectiveness of the sales and cash receipts accounting information system used by Rumah Sehat MKK Bersinar. The method used in this research is a qualitative method with descriptive analysis, with data collection techniques through interviews and literature study. Next, carry out a system analysis of the accounting information system design and then create a sales and cash receipts accounting information system. The result of this research is that the implementation of the sales and cash receipts accounting information system at Rumah Sehat MKK Bersinar can provide information for the owner through the system and the sales and cash receipts accounting information system is not yet effective because there still weaknesses in its internal control, namely supervision of the information system.

Relationship between top managers’ interest in accounting information and accounting practices in startups

Prior studies argue that information systems affect several accounting practices in organizations. However, there are factors affect design of accounting information systems and in turn accounting practices, and a comprehensive approach, to simultaneously understand relationships between accounting practices and information technology, and factors influence accounting information systems design, is needed as next research paradigm. In this study, we deal with top managers’ characteristics as determinants of accounting information systems design and accounting practices in organization. We conducted an empirical analysis based on questionnaire survey gathered from 124 Japanese startup companies. Using structural equation modelling, we present that top managers who are interested in accounting information facilitate investment in accounting information systems, perform external reporting tasks within the companies, and adopt management accounting techniques. In addition, we simultaneously examine the effect of introducing cloud-based accounting information systems on management accounting practice and show their negative association. Lastly, through supplemental analysis by generalized structural equation modelling we show tenured and experienced top managers tend not to introduce new technology-based accounting information systems in their startup companies. This paper contributes to accounting information systems literature by suggesting a comprehensive approach showing that top managers’ characteristics affect accounting information systems design and in turn accounting practices.

Design and implementation of a process-aware accounting information system to improve business process management

Abstract As one of the core components of enterprise information system, accounting information systems is facing double pressure from the enterprise management environment and the development of accounting discipline, and the functional application-oriented accounting information system is unable to meet the needs of modern enterprise management. To improve the accounting efficiency of enterprises, this paper proposes a process-aware accounting information system based on data mining to improve business process management, hoping to provide some reference values for the design of the accounting information system of enterprises. Based on this paper, the advantages and disadvantages of typical accounting information system construction methods are analyzed and compared, and the feasibility of process-aware accounting information systems for improving business process management is analyzed in terms of enterprise efficiency, accounting cost, accounting time, risk, and control quality. The feasibility of improving the process-aware accounting information system for business process management is analyzed in terms of enterprise efficiency, accounting cost, accounting time, risk, and control quality. The results show that the process-aware accounting information system with improved business process management is economically and effectively feasible, saves time, reduces accounting risks, and improves management control quality of the enterprise. The process-aware accounting information system with improved business process management reduces the accounting cost of enterprise Y. The accounting cost before is between 100,000 and 200,000, while the accounting cost after using the new system is between 80,000 and 100,000. Company Y’s accounting behavior, logic, and convenience satisfaction increased by at least 10-20% with the new system. So, in general, the process-aware accounting information system for improving business process management helps companies to grow and manage.

Web-Based Weekly Cash Accounting Information System Design at XYZ Institution

This study aims to create a web-based accounting information system to assist user needs, especially the finance department in processing weekly cash financial data at XYZ company, as well as to produce reports needed by users more effectively and efficiently. This research method uses qualitative research methods. With the results of this system design it can be a solution for the future, especially for the finance section because it is able to help check data, because this system is made to be able to search data based on day, date, year or transaction number so that the process can be more time efficient.

Design of a Web-Based Petty Cash Accounting Information System at Otoritas Jasa Keuangan (OJK) Regional Office 2 of West Java

The rapid development of technology makes it easy for a company to get information. One is at Otoritas Jasa Keuangan (OJK) Regional Office 2 of West Java. One of the problems found is in the process of processing accounting data which is still done manually using the Spreadsheet application, so a Web-Based Accounting Information System is designed, with the software development method used namely a waterfall with the Unified Modeling Language (UML) modeling system tools. While the PHP programming language and MySQL database. This research produces an information system integrated into recording cash and preparing company cash reports. This accounting information system's design allows petty cash records to be managed effectively and efficiently.

Do accountants' participation in accounting information systems design enhance perceived accounting information quality: Evidence from Ghana

AbstractThis study examines how accountants' participation in accounting information system (AIS) design can improve their perceptions of the quality of the information provided by the system. An empirical survey of 333 chartered accountants in Ghana was used and the research model was tested using covariance‐based structural equation modeling. The results indicate that accountants' participation in AIS design is positively associated with perceived accounting information quality. Additionally, autonomous motivation was found to mediate the relationship between accountants' participation and perceived information quality. In contrast, accountants' perceived usefulness of accounting information does not mediate the relationship between participation in AIS design and perceived accounting information quality. This suggests that accounting information quality is enhanced when accountants participate in AIS design hence play a critical role in information system design. However, accounting information quality is not enhanced through perceived usefulness of accounting information.

Sistem Informasi Akuntansi Kas Kecil Pada Yayasan Kria Yudha Nusantara

The need for information quickly encourages companies or organizations to create new services in order to obtain information accurately and efficiently. The problem found in the research object of the Kria Yudha Nusantara Foundation is that it has not been able to produce the presentation of accounting reports related to petty cash disbursements quickly, precisely and accurately because the report management process is carried out manually using Microsoft Ecxel 2010 which makes it difficult to find, display and print report data every month. Therefore, a petty cash accounting information system is needed to facilitate the admin of the Kria Yudha Nusantara Foundation in managing petty cash reports. Using an object-oriented approach (Object Oriented Analysis and Design) using UML (Unified Modeling Language) to produce a prototype of a petty cash accounting information system design with a fluctuating method designed to manage adequate petty cash receipts and disbursements in order to monitor and control cash funds small.

THE IMPACT OF CLOUD COMPUTING AS ONE OF THE DIGITAL TRANSFORMATION TECHNIQUES ON THE DESIGN OF ACCOUNTING INFORMATION SYSTEMS

In light of the changes in the world and the emergence of modern digital technologies and the increase in the use of information and communication technologies that affected the accounting business environment in general and the accounting information systems environment in particular, and the economic units’ dependence on cloud computing technology to facilitate their accounting work, it was necessary to clarify the concept of this technology and its impact on The design of accounting information systems AIS, and this research aims to show the conceptual and practical framework of cloud computing and their impact on the design of the accounting information system, and the implications of using digital cloud computing technology on the design of the accounting information system. The problem of the study was to answer several questions, namely: Is there an impact of cloud computing technology on the design of accounting information systems in the economic unit? Do cloud computing technologies contribute to improving the quality of accounting information system design? Will the use of cloud computing technologies in economic units increase the effectiveness of their accounting information system and lead to reducing costs and achieving goals? The aim of the research is to show the way in which cloud computing technology affects the design of accounting information systems. This research follows the descriptive approach through the available studies, whether in foreign or Arabic references, or on the World Wide Web (Internet).The study reached a number of results, the most important of which is that accounting information systems provide information of great importance. Cloud computing One of the techniques of digital transformation is one of the modern technical means in the field of accounting information systems that provide many information services through the Internet as a result of the increase in the volume of information and the high costs of storing and managing it. Cloud computing Scalability, low cost of exploitation, site independence, device independence and agility because it works to provide paid and guaranteed services on demand, while providing access to them in easy ways, thus saving effort, as well as a lot of money spent on software purchases because computing technology The cloud helps to develop accounting information systems because cloud service providers invest money and resources to provide the best services in the context of competition, which makes these services characterized by quality, development, ease of use, and lower costs. The research recommends adopting the cloud in data storage when designing accounting information systems and increasing the number of studies on this subject. The study also recommended the need for the management of economic units to follow up on the local and international versions of cloud computing technologies and their risks and the most important risks to avoid these risks.

Motorcycle Sales Accounting Information System Design at CV. Mother of Medan

The development of sophisticated science and technology is now felt by users of a computer-based information technology. With today's technological sophistication, every company and public service agency is required so that all work can be completed in a computerized system. CV. Bunda Medan is a company engaged in the sale of motorcycles. Problem formulation in CV. Mother of Medan is that a computerized system has not been created in conducting sales transactions so that work is still not effective and efficient. To overcome the problems that exist in the CV. Mother Medan the author wishes to create a new information system. To create an information system the author uses the VB programming language. 2008 with MySQL Database. The purpose of making this system is to facilitate the transaction and sales data processing. The reports generated are also more accurate.

REA ACCOUNTING MODEL IN THE DESIGN OF ACCOUNTING INFORMATION SYSTEMS

Information is the basis for businesses to continue their activities and make decisions about their activities. Since knowledge is not a readily available value, it can be produced by systematically processing data, which can also be expressed as the smallest parts of activities. This is done through information systems, which are systems that produce information. Although businesses can collect a lot of data about their activities with the opportunities brought by information and communication technologies, it will be possible for them to include this data in the information producing process for decision-making purposes only if the databases are structured for these purposes. There are many models in structuring databases. Within the scope of this study, the REA (resources-events-agents) accounting model, which is one of the models used in the design of the database of the accounting information system that produces financial information, and which plays an important role in the structuring of the databases of today's enterprise resource planning systems, has been examined, and theoretical explanations are explained by an example.
 Purpose: The purpose of the study is examining the REA accounting model, which is one of the models used in the structuring of databases and especially developed for accounting applications, and explaining the model with the help of a purchasing transaction example.
 Method: In line with the purpose of the study, the literature on the REA model has been reviewed and a purchase transaction example has been developed for the model.
 Findings: The REA accounting model has been a milestone in the development of today's enterprise resource planning systems. How the data in the database will be organized and how they can be associated with each other is the basis of the information producing of the enterprises. In this respect, the REA model has revealed the necessity of examining the business activities in terms of activities, not functions.
 Originality: The ability of enterprise resource planning systems to carry out business activities lies in the systematic organization of data related to activities. However, the fact that financial and non-financial data have different attributes due to their nature creates problems in associating them with each other. At the point of the REA model solving this problem, this study is important in terms of bringing the subject to the Turkish accounting literature.

Cash Sales Accounting Information System Design Using “Small and Medium Enterprises Accounting” and “Sales Notes” Applications at Senja Store

In this millennial era, technological developments and the role of computerized accounting information systems are very important. Competition between businesses is now so tight, the more advanced a business is, the more the business is required to improve the quality of work, service quality, and accuracy in processing data. Companies also need a good information system. The purpose of the accounting information system itself is to complete every obligation that is by the authority given to someone, useful for management decision making, and support the smooth operation of business every day (Mardi, 2011). The purpose of this study was to determine the design of cash sales accounting information systems at UD. Senja Batu City. The type of research used is descriptive qualitative. With data collection techniques, namely interviews, observation, and documentation. The results in this study are 1) UD. Senja in its operational activities in its entirety still uses a manual system. 2) the absence of a warehouse and accounting department in UD. Senja. 3) The author recommends a cash sales accounting information system at UD. Senja, which contains accounting documents and records, related functions, and cash sales procedures at UD. Senja. 4) Application recommendations for making sales notes and accounting records related to cash sales transactions.

Design of a Merchandise Inventory Accounting Information System for Internal Control at PT Iko Minang Retail, Bukittinggi, Indonesia

This study aims to design a merchandise inventory accounting information system and evaluate internal controls at PT Iko Minang Retail. There are differences in the number of stocks in records and warehouses, which causes goods to be delivered late and losses to occur, as well as the quality of goods that are not checked further so that consumers return to PT Iko Minang Retail, this happens because the company does not have a merchandise inventory accounting information system. . The method used in this study is descriptive qualitative, using primary and secondary data sources. Data collection techniques were carried out by means of interviews, observation, and documentation. The results showed that the problems experienced by PT Iko Minang Ritel occurred due to the absence of clear merchandise inventory procedures, especially in the warehouse section, as well as the company's internal controls that were still not effective. Based on these problems, this study resulted in a design of a merchandise inventory accounting information system, as well as a design of the company's internal control.

The Accounting information system design of Avia Jaya Savings and Loans Cooperative Palu City

Accounting information systems are very important for a financial organization, one of which is a financial information system in cooperatives. Cooperatives that aim for the welfare of their members must pay attention to their accounting information system, so that it does not become an obstacle in the future. The design of an accounting information system in cooperatives is intended to help cooperatives carry out the process of cooperative activities easily. This study aims to design an accounting information system at the Avia Jaya Member Cooperative. This research is a qualitative research with a case study approach which includes system analysis and continued with the design of information systems. The system design method used in this research is the System Development Life Cycle (SDLC) method or the system development life cycle with the waterfall model. The design of information systems is made using flowcharts, Data Flow Diagrams and system implementation. The results of this study based on the system design using Microsoft Excel based on Visual Basic for Applications at the Avia Jaya employee cooperative, it was found that there was a process in the recording of deposit and loan transactions, as well as the resulting reports. The process of making an accounting information system is carried out based on the results of a case study by analyzing the Avia Jaya Employee Cooperative which does not yet have a system so that it hinders the process of running the accounting information system in the cooperative. The existence of this application design can make it easier for cooperative members to carry out the process of preparing financial reports which previously recorded manually into digital records and make it easier for users to make decisions.

Accounting Information System Design: Cash Inflow at Islamic Boarding School

This qualitative research aims to determine how the design of the cash inflow of the accounting information system (AIS) in Sabilurrosyad Islamic boarding school in Malang. Semi-structured interviews, FGD and documents were used to answer the research question. It was found that the control environment, risk understanding, information and communication and monitoring in this boarding school were still not good. The design of the AIS of cash inflow is done by drafting the cash receipt form, which is the internal evidence needed to support external evidence. Evidence of the first note is also designed in the form of a cash book that is written manually at each cash-in transaction. Flowchart design consists of a flowchart procedure for receiving donations, payment of SPP instalments and payment of building instalments. The recommendation for the Sabilurrosyad boarding school is that the transactions that occur can be clarified and recorded in an orderly manner in the forms and records that exist. There is a separation of duties between the cashier and the accounting department as well as the purchasing and warehouse parts. The organizational and control activities need to be improved with the approval of school principals for non-routine expenditures.

Consumptive Credit Accounting Information System Design at PT. Metro

This research is motivated by the problem of low performance of a company at PT. METRO is a credit sales technique for customers who process payment data, so data processing takes a long time. Therefore, with the implementation of the Consumptive Credit Accounting Information System application that has been designed, in the form of reports that can be presented quickly such as customer reports, credit payments and suppliers. Each system is designed to provide supervision and convenience for all transactions carried out by a company so that a company's performance runs effectively and efficiently.

Accounting information system design using MS Excel A case study at the National Home Furniture Manufacturing Company

Management depends primarily on information when exercising its various functions in managing the organization. Especially because of the rapid changes in which contemporary organizations operate and that require management to obtain accurate and reliable information. Specifically, the accounting information that is supposed to not accept the error, as it relates to the accounting operations that took place in the organization, in addition to that it is related to the financial aspects of profits and losses, which mainly concern the administration. From here, the idea of the study focuses on the importance of having a computerized accounting information system on which the management relies in general, and individuals working in the accounting function in particular in obtaining accounting information by relying on MS Excel software, Therefore, the problem of the study stipulated the possibility of designing a computerized accounting information system in the organization under study, especially in the digital age? Accordingly, the study came in its importance to move towards building a theoretical framework, and another field that reflects the importance of designing a computerized accounting information system, and in a manner commensurate with the nature of the research organization. The study adopted the case study method, and the National Company for Home Furniture Industry in Nineveh Province was chosen as the field of application. The researchers adopted the method of interviews, observing and reviewing some records and documents related to the topic