Implementation Of Accounting Information Systems Research Articles

Analysis of the Application of Accounting Information Systems for Cash Receipts and Disbursements in Hospitals: Literature Review

The crucial role of hospitals in health care and the need for professional management as well as the emphasis on advances in information technology and the urgency of accounting information systems were identified. The purpose of this research is to evaluate literature studies to determine the application of accounting information systems for cash receipts and disbursements in various hospitals. The research method used a literature review of several national articles that were searched using google scholar set aside 10 articles with the keywords hospital cash receipts and disbursements. The review results from 10 articles showed a variety of impacts and benefits, including implementation challenges in some hospitals. Findings included technological constraints, calculation errors, and potential operational efficiencies. Nonetheless, certain hospitals managed to implement accounting information systems well, minimize the risk of errors, and improve efficiency. Conclusion: Accounting information system implementation contributes to operational efficiency, internal control, and financial statement accuracy, with a focus on resource optimization and reputation enhancement. Continuous efforts and technology integration are the keys to optimal system implementation in hospitals.

Implementasi Strategis Sistem Informasi Akuntansi Melalui Analisis Komparatif

This research aims to investigate the strategic implementation of accounting information systems (AIS) through a comparative analysis of various approaches employed within organizations. In the face of rapidly changing business dynamics, the role of AIS is pivotal in supporting accurate managerial decisions and ensuring operational sustainability.The research methodology involves data collection from multiple organizations that implement AIS using distinct approaches. A comparative analysis is conducted across various implementation aspects, including system design, technological integration, data management, information security, and their impacts on financial and operational performance within the companies. The findings reveal that a strategic approach in implementing AIS provides a competitive edge for organizations. It was identified that factors such as appropriate technology selection, efficient integration, robust data security, and integrated management significantly contribute to the success of AIS implementation.These findings offer valuable insights for practitioners and managers in planning, developing, and enhancing the effectiveness of AIS in the context of dynamic market changes and business environments. The implications of this research provide a foundation for organizations to make strategic decisions regarding AIS investments and implementation to enhance their competitiveness and operational performance.

Analysis of Accounting Information System for Raw Material Inventory at PT. Smart Tbk. Padang Halaban

The Accounting Information System (AIS) is a vital component in providing financial and accounting data, along with information related to daily accounting transactions. This research focuses on evaluating the effectiveness of AIS using ERP-SAP in managing raw material inventory and supporting production efficiency at PT. Smart Tbk. Padang Halaban, a palm oil plantation company. The qualitative descriptive method was employed to gather data through literature review, interviews, and direct observations. The results of the study indicate that the implementation of AIS using ERP-SAP has improved the standard of financial reporting, meeting the required qualitative criteria. However, limitations exist in the AIS application, particularly regarding suboptimal raw material inventory tracking and integration issues between different systems, such as inventory and accounting systems, leading to data discrepancies. The conclusion drawn from this research highlights the necessity for adjustments, developments, and improvements in AIS features to meet the specific company requirements. The implications of these findings emphasize the importance of continuously optimizing AIS to support more efficient and accurate business processes, while adapting to technological advancements and company needs.

Analysis of the Effect of Accounting Information Systems on the Accuracy and Reliability of Financial Statements at Shipping Industry Companies in Surabaya

In the contemporary economic landscape, the indispensability of computerized systems, particularly Accounting Information Systems (AIS), is paramount for effective economic activities. This research addresses the knowledge gap surrounding the impact of AIS on the accuracy and reliability of financial statements in the shipping industry companies in Surabaya, Indonesia. The study employs a causal research design with an associative and quantitative approach, involving 57 participants related to AIS in the shipping industry. Utilizing the Integrative Framework of AIS by Romney and Steinbart (2015) and the Financial Reporting Credibility Theory by Dechow and Dichev (2002), the research aims to provide a comprehensive understanding of the relationship between AIS, accuracy, and reliability of financial statements. The findings reveal a positive correlation between AIS implementation and the quality of financial statements, emphasizing the need for effective AIS integration to enhance financial reporting in Surabaya's shipping industry. These results contribute valuable insights for practitioners, researchers, and management in optimizing AIS to support business sustainability and stakeholder confidence amidst dynamic market changes.

The Effectiveness of Accounting Information Systems in Savings and Loans Cooperatives (KSP) in Bangli District

Purpose: The purpose of this research is to assess the effectiveness of accounting information systems (AIS) and explore factors influencing this effectiveness. AIS effectiveness is crucial for organizations as it determines the extent to which resources are utilized to collect, process, and generate useful information for decision-making and reporting purposes. This study aims to examine the impact of various factors, including formalization of information development, information quality, satisfaction with system usage, AIS performance, and employee knowledge, on the effectiveness of AIS implementation. Methods: The research population consists of employees working in the financial reporting and cashier/teller roles within Savings and Loans Cooperatives (KSP) in Bangli District. The sample selection employs a purposive sampling method, targeting two employees per KSP, resulting in a total sample size of 76 individuals from 38 cooperatives. Data analysis is conducted using multiple linear regression to test the hypotheses and assess the relationships between the aforementioned factors and AIS effectiveness. Results and discussion: The findings indicate that formalization of information development, information quality, satisfaction with system usage, AIS performance, and employee knowledge collectively exert a positive influence on the effectiveness of AIS. This suggests that organizations can enhance AIS effectiveness by addressing these factors comprehensively. The results underscore the importance of not only technical aspects but also organizational processes, user satisfaction, and employee competence in determining AIS effectiveness. Furthermore, the study highlights the interplay between these factors and their cumulative impact on organizational performance and decision-making processes. Implications of the research: The implications of this research are significant for organizations seeking to optimize the effectiveness of their AIS implementations. By understanding the factors influencing AIS effectiveness, organizations can tailor strategies to improve system performance, enhance information quality, and increase user satisfaction. Moreover, addressing employee knowledge and training needs can contribute to more efficient system utilization and better decision-making outcomes. These insights can inform managerial decision-making and guide resource allocation towards areas that will maximize the value derived from AIS investments. Originality/value: This research adds value to the literature by providing empirical evidence on the factors influencing AIS effectiveness within the context of Savings and Loans Cooperatives in Bangli District. By examining multiple factors simultaneously and assessing their collective impact on AIS effectiveness, the study offers a comprehensive understanding of the dynamics at play. Furthermore, the research contributes to practical knowledge by offering actionable insights for organizations aiming to enhance AIS performance and maximize the utility of their information systems investments. Overall, this research provides valuable guidance for practitioners and policymakers involved in AIS implementation and management.

PENGARUH IMPLEMENTASI SIA, KOMPETENSI SDM, DAN TEKNOLOGI INFORMASI TERHADAP LAPORAN KEUANGAN BERBASIS SAK EMKM

The research purposes were determined the effect of Accounting Information System, HR competency, and the use of information technology on the quality of financial reports based on SAK EMKM for MSME actors at Pusat Grosir Solo. The research applies quantitative survey research methods. The data collection method used a questionnaire. Research data includes primary. The data analysis used Multiple Linear Regression. The research results shown that 1) Accounting Information System implementation has no real effect on the quality of SAK EMKM-based financial reports for MSMEs at Pusat Grosir Solo. 2) The quality of human resources has a real influence on the quality of SAK EMKM-based financial reports for MSMEs at the Pusat Grosir Solo. 3) The use of information technology has a real influence on the quality of SAK EMKM-based financial reports for MSMEs at the Pusat Grosir Solo

Kompetensi Pengguna dan Program Partnership dalam Mempengaruhi Pengambilan Keputusan melalui Implementasi Sistem Informasi Akuntansi

Objectives: This study seeks to validate the impact of user competency and partnership programs on decision-making through the implementation of an Accounting Information System (AIS).Design/method/approach: Employing a quantitative approach, the research focuses on Pekanbaru City Micro, Small, and Medium Enterprises (MSMEs), utilizing purposive sampling for sample selection. Primary data are collected through a questionnaire, and data analysis involves descriptive methods and Partial Last Square (PLS) data analysis.Results/findings: The study reveals that the knowledge and skills possessed by AIS users contribute to enhanced AIS application in MSMEs, facilitating the timely, routine, accurate, and comprehensive generation of financial information or reports aligned with user needs. The competence of AIS users also positively impacts decision-making, enabling MSMEs to establish goals, provide alternatives, minimize uncertainty, and evaluate decisions made. However, the partnership program associated with AIS in Pekanbaru City MSMEs is currently suboptimal, exhibiting no significant effect on AIS implementation.Theoretical contribution: This study explores the novel examination of the impact of a partnership program on decision-making through the implementation of an accounting information system..Practical contribution: The findings indicate that the existing partnership program does not influence AIS implementation. Thus, government or related institutions can enhance similar programs by prioritizing improvements in AIS implementation.Limitations: The study's limitations include the non-classification of MSMEs into micro, small, and medium categories during questionnaire distribution and a sample size comprising only 83%.

Sistem Informasi Akuntansi (SIA) pada Waroeng Fake

This research aims to analyze the implementation of the Accounting Information System (AIS) at Waroeng Fake. The research methodology involves literature review, direct observation, and interviews with the management. The findings indicate that the implementation of AIS at Waroeng Fake has enhanced financial management efficiency and inventory control. The conclusion of this research is that AIS plays a crucial role in supporting the effective operations of Waroeng Fake.

CRITICAL SUCCESS FACTORS FOR ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION: EVIDENCE FROM MANUFACTURING COMPANIES

Not all manufacturing companies are successful in implementing an integrated Accounting Information System (AIS), it requires the right combination of technology and humans as the main drivers. This research explored the relationship between organizational commitment from AIS users, knowledge of accounting managers, and data quality on the success of AIS implementation in manufacturing companies. A quantitative approach used the SEM-PLS method on 50 manufacturing companies in Indonesia. Meanwhile, the research results stated that data quality and knowledge of accounting managers had a positive and significant effect on the success of AIS implementation, while organizational commitment did not have a significant effect. This research implied that manufacturing companies could emphasize quality data and increase the knowledge of their managers to provide value to the organization through AIS.

Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units

This paper focuses on the implementation of accounting information systems (AIS) and information technology (IT) in the sustainability of developed economic units. The objectives of this study are to characterize economic units, study the application of AIS, explain the effectiveness of AIS and IT on economic units, and investigate the role of IT specialists. To achieve these objectives, a comprehensive analysis is conducted to understand the nature, structure, and operations of developed economic units. The study explores how AIS are implemented and utilized within these units, examining the processes, procedures, and technologies involved in collecting, storing, processing, and reporting financial and non-financial data. Additionally, the impact and effectiveness of AIS and IT on the overall performance and sustainability of economic units are assessed, highlighting the benefits and challenges associated with their adoption and integration. The results obtained demonstrate the positive impact of effective AIS and IT implementation on economic unit performance, including improved decision-making capabilities, streamlined operations, and enhanced financial reporting. However, limitations such as sample size and data reliability should be acknowledged. To overcome these limitations, future research should consider larger and more diverse datasets, longitudinal studies, and the involvement of multiple stakeholders. In conclusion, this research provides valuable insights into the implementation of AIS and IT in developed economic units and highlights their significance in ensuring sustainability. The findings can inform decision-makers and practitioners in optimizing the utilization of AIS and IT

Empirical Testing of Business Process on Implementation of Accounting Information System

Accounting is currently used in a variety of commercial processes. The commercial process relates to the information system used by the organization, where the implementation of the accounting information system when preparing the organization's financial reports is still experiencing some problems. The purpose of this study is to conduct empirical testing that business processes can have a significant effect on the use of accounting information systems for competitive advantage. The context of this study is that the implementation of accounting information systems in Indonesia based on the accounting data they produce is not satisfactory. The results of the research show that the accounting information system used is influenced by business processes. Implementation of accounting information systems has not been qualified in accordance with the expectations of the banking world. This is because the dimensions of business processes namely time, quality of internal processes, and process flexibility have not been fully considered in accounting information system implementation.

A Hybrid Method to Predict Human Action Actors in Accounting Information System

Recent literature shows that adopting an accounting information system (AIS) can lead to better decision-making, planning, efficiency and on-time management control, and organisational functionality. However, the impact of AIS implementation on role creation in the organisation is unclear. With the digital transformation of AIS and daily advances in machine learning and other innovative technologies, it is also unclear how these changes interact with human roles in organisations and which AIS components are considered essential. This paper addresses the above issues by applying the actor-network theory to examine the impact of deep machine learning modules in predicting the human actor roles in accounting information systems in organisations. We targeted 120 human actors and examined the influence of deep machine learning modules in predicting 11 personnel and professional features of human actors, based on multivariate statistical analysis. Our findings show that two human factors (familiarity with accounting information and time spent on becoming familiar with it) are the most influential elements that can predict the human actor roles in accounting information systems in organisations. So, human and non-human actors are both essential parts of an integrated AIS that must be considered. The current literature has focused on the AIS structure with less on the interaction between human and non-human actors. One of the main contributions of this study is providing evidence that AIS heavily relies on its human and non-human actors to form a coherent and united AIS network to promote AIS management strategies. The practical implication of the results is that investing in either technology or human resources alone is not enough to achieve the best productivity and performance in organisations. Instead, there must be a balance between human and non-human actors.

Accounting information system implementation in batik small and medium-sized enterprises

One of the obstacles faced by batik small and medium-sized enterprises (SMEs), compared to large batik manufacturers, is limited financial and infrastructure resources. In the meantime, large batik manufacturers are supported by vast resources, modern infrastructure, skilled human resources, and a vast network on both the national and international levels. In order to obtain a competitive advantage, batik SMEs must be able to manage its resources effectively and efficiently and establish a hierarchy for resource allocation. On the other side, it is also necessary for the government to play a role, particularly in the form of policy and assistance, in order to ensure the survival of batik SMEs. This study seeks to maximize the potential of batik SMEs by implementing both manual and computerized accounting information systems (AIS) and the outcomes provide solutions to the problems posed by the lack of managerial professionalism in batik SMEs in Indonesia. Observation, in-depth interviews, and focus group discussions are used to collect data for the years 2020 and 2021. The data is then analyzed using an interaction method that emphasizes the connection between data reduction, data presentation, verification, and conclusion drawing. Therefore, this study produces both manual and computer-based accounting information systems for batik SMEs in Indonesia.

Opportunities and Challenges in Implementing AIS Practices: Insights from Boac, Marinduque’s Tourism Business

This study investigates challenges encountered by tourism enterprises in Boac, Marinduque, during the integration of accounting information systems (AIS) and strategies employed to overcome these problems. Through a qualitative research approach involving interviews with ten tourism-related businesses, the study assesses the efficacy of current AIS and plans for future enhancement. Key hurdles in AIS integration include insufficient training, a lack of technical understanding, and financial barriers. Regardless of these, businesses deploy diverse methods to mitigate these issues, such as hiring experts, using cloud-based software, and investing in workforce training. Although the current AIS is deemed reasonably efficient, there is a recognized need for development. Initiatives are underway for technology funding, strengthening internal controls, and expert recommendation acquisition. Findings suggest that with the aid of addressing AIS implementation challenges, tourism businesses in Boac, Marinduque, can enhance their financial reporting, decision-making tactics, and overall performance. The study underscores that human error in financial reporting can extensively impact operations, necessitating measures to reduce related risks. These insights are crucial for tourism enterprise stakeholders, policymakers, educators, and researchers in Marinduque and comparable tourist locations within the Philippines, contributing to the domains of tourism management, accounting, and information systems.

Quality of Financial Statements with the Application of Accounting Information Systems and Human Resources Competence

This study aims to understand the quality of financial statements in several insurance subsidiaries in Bandung City, Indonesia considering several factors including the application of AIS (Accounting Information System) and Human Resource Competence. The method used in this research is the descriptive method and verification method. This research was conducted using primary data, by collecting data by distributing questionnaires using Proportional Random Sampling using the Slovin proportional formula, namely 60 respondents in several insurance subsidiaries. The statistical test used in this study is the Validity Test and Reliability Test as a first step, followed by the Classical Assumption Test. To know the relationship between several variables studied by utilizing the Multiple Linear Regression Test and the Correlation Coefficient Test. The last stage is the Coefficient of Determination Test and the t-Test. All data processing is carried out statistically using the SPSS program. The research results show the following: The existing system in the company can make employees perform their duties more efficiently. One of the indicators in the implementation of the AIS has the greatest influence on the Quality of Financial Reports. The implementation of AIS affects the Quality of Financial Reports. Financial Accounting Standards are accounting principles that are applied in preparing and presenting financial statements. One of the categories in Human Resource Competence occupies the highest influence on the Quality of Financial Statements. The benefit of this research is the belief that the quality results of the insurance company's financial statements are trusted. Customers can prevent the occurrence of non-payment of claims, the impact of the rise of insurance companies that has been going on since a few years ago that has not yet been resolved.

Effect of AIS on planning process effectiveness: a case of SMEs in a less developed nation

PurposeThis paper aims to examine the influence of accounting information system (AIS) success on planning process effectiveness (PPE) in small- and medium-sized enterprises (SMEs) of Yemen, a less developed nation (LDN).Design/methodology/approachThis study developed a theoretical model based on IS success model (DMISS2003). The model’s components were tested using structural equation modeling via SmartPLS on a sample of 325 SMEs.FindingsThe empirical results imply that AIS success positively affects PPE if SMEs focus on AIS information quality, system quality, user satisfaction and usage.Research limitations/implicationsThis study focused on SMEs in Yemen. Thus, it can be expanded to include different other countries.Practical implicationsThe results of this study could be considered by owners and managers of SMEs, policymakers and AIS designers/vendors. This study could provide them insight into the role of AIS success in promoting PPE in SMEs. This study could assist policymakers in analyzing the work of SMEs and assessing their success, referring to AIS. Moreover, knowing the most critical determinants of AIS success could direct designers’/vendors’ efforts toward upgrading and improving the present AIS.Social implicationsGovernment policymakers in LDNs considering how to motivate SME development in their nation should be aware of the significance of AIS success and implementation among SMEs and its role in the nation’s economic development.Originality/valueThis research is one of the first that investigates the impact of AIS success on PPE in SMEs. Current literature largely lacks the investigation of such an impact, especially among SMEs in LDNs such as Yemen. Most AIS’s prior research focused on SMEs in developed nations, which may not fully apply to LDNs such as Yemen. Indeed, no existing literature is available where AIS success impacts PPE in SMEs of LDNs. In this respect, this study claims its uniqueness.

Analysis of the Application of Accounting Information Systems In Micro, Small and Medium Enterprises (MSMEs)


 Abstract
 Micro, Small and Medium Enterprises (MSMEs) are a fundamental business pillar for the Indonesian economy. In MSMEs, capital is not the only problem that must be faced, but it must also be seen from the side of capital management to be considered so that business activities can run well and maximally. The problem found by researchers related to the Accounting Information System (AIS) in MSMEs is the decline in income in 2020 and 2021. One of the causes is the absence of correct accounting records. This study aims to determine the implementation of AIS in MSMEs and study the inhibiting aspects. The case study was conducted using descriptive qualitative research conducted at the Asira Food Store located in Wonomarto Village, North Kotabumi, North Lampung, Lampung. The result of this research is that Asira Food UMKM has not implemented an Accounting Information System.

Implementasi Sistem Informasi Akuntansi pada BUMDes Lumintu

This study aims to gain an understanding of the implementation of accounting information system implementation at Lumintu BUMDes, Kepayang Village, Lem debris District, Ogan Komering Ilir Regency. This study uses a qualitative method. Data was collected by means of observation, interviews, and documentation studies. The results of this study indicate that this BUMDes was formed as a means to assist the community in meeting their needs by paying for clean water and savings and loans to the community. With the existence of BUMDes Lumintu Kepayang Village, the community gets convenience from business units in BUMDes, and also BUMDes can provide benefits in public services. The application of an accounting information system in Kepayang Village with the Sedana Dimata application and the PAMS Meter was able to become the main driver of the development of easy-to-use information technology. In this application, it has advantages with data security that is maintained and accurate for business. With the appearance of using modern technology so that it can be used by users and ready to be used anytime.

Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas, dan Pemanfaatan Teknologi Informasi pada Kinerja Pegawai

Performance is the level of success achieved by a person in carrying out tasks compared to work standards or criteria that have been determined and agreed in advance. The purpose of this research is to provide empirical evidence regarding the effect of the effectiveness of the application of accounting information systems, the suitability of tasks with information technology, and the use of information technology on the performance of cooperative employees. This research was conducted at the Independent Farmers' Cooperative, Gadungan Village, Tabanan. The number of samples used as many as 40 samples, with the method used is the saturated sampling technique. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of the study found that the effectiveness of the application of accounting information systems, task suitability, and the use of information technology had a significant positive effect on the performance of the employees of the Tani Usaha Mandiri cooperative in Gadungan Village, Tabanan.
 Keywords : The Effect of The Efectiveness Accounting Information System Implementation; Duty Suitability; Utilization of Information Technolog; The Employee Performance.

Accounting Information System Implementation and Compatibility with MSMEs Accounting Standards for Preparing Financial Statements at Micro, Small and Medium Enterprises (MSMEs) in Malang, East Java, Indonesia

This study aims to determine the application of Accounting Information Systems in micro, small and medium enterprises in Malang Raya. With a population of entrepreneurs of trade and services and industry in Malang with a sample of 200 respondents. The form of research is interpretive research with primary data, and data collection is a survey using a questionnaire. The study results indicate that many micro and small companies in Malang Raya have implemented accounting information systems but have not been able to perfectly compile complete financial reports that can be used for economic decision-making. However, medium-sized companies have started to make perfect records. Accounting information systems include purchasing systems, sales systems, production systems, cash disbursements, and cash receipts systems.