Accounting Information Systems Research Articles

Cybersecurity in Accounting Information Systems: Challenges and Solutions

Cybersecurity in Accounting Information Systems: Challenges and Solutions

Projected Implementation of a Website-Based Laundry Services Accounting Information System Using the APIK SI Application

Projected Implementation of a Website-Based Laundry Services Accounting Information System Using the APIK SI Application

Evaluation of Sales Accounting Information Systems in Improving the Effectiveness of Accounts Receivable Control

Evaluation of Sales Accounting Information Systems in Improving the Effectiveness of Accounts Receivable Control

Rancangan Pola Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas: Studi Fenomenologi pada Situs Patirtaan Ngawonggo Tajinan Malang

Accounting information system (AIS) is an important part of corporate financial management. This research aims to study the design pattern of AIS for cash receipts and disbursements using a phenomenological approach based on a background that illustrates how important AIS optimization is at the Ngawonggo Patirtaan Site. To investigate the experiences of four informants regarding the current AIS implementation, this study used qualitative phenomenology. Data were collected through observation, documentation, and in-depth interviews. Then, a model was used to analyze the relationship between theme attributes and meanings. The research was conducted at Ngawonggo Patirtaan Site, which is located in Tajinan District, Malang. The results showed that the current AIS at Ngawonggo Patirtaan Site is still simple but organized. Expenditures are allocated based on needs, but the cash receipt system uses a kotak asih. Periodic recording is done manually in the cash ledger. Information is provided through verbal reports every month. The absence of supporting facilities is a major obstacle. The results show that the AIS should be more integrated and organized. The design of the proposed AIS pattern includes online registration process, cash receipt through kotak asih, digital and manual recording of transactions, and periodic reports. It is expected that better use of AIS will improve the efficiency and accountability of financial management at Ngawonggo Patirtaan Site.

The determinants of IT audit usage in Saudi Arabia with specific reference to computer audit assisted tools

Purpose The purpose of this study is to investigate the determinants and the intention to use information technology (IT) audit technologies. Design/methodology/approach The research model explores the external and internal factors that influence IT audit usage in Saudi Arabia. The external factors include IT audit education, professional support provided by professional accounting and auditing bodies, external pressure and social factors. The internal factors include the firm’s organizational support, complexity of accounting information systems, IT audit competency, adoption risk, ease of use and readiness. These factors affect the intention to use IT audits, represented by the perceived benefits and intention to use IT audits, which in turn affect IT audit usage. The study uses structural equation modelling to estimate a sample size of 261 respondents. Findings The findings suggest that internal factors significantly influence both IT audit usage and intention to use IT audits. However, the external factors exhibit insignificant associations with IT audit usage. The findings also indicate that IT auditors in Saudi Arabia heavily rely on Microsoft Excel, Microsoft Word and email/Outlook as essential IT audit tools. However, the findings reveal that there is still a role for specialized IT audit tools such as generalized audit software and Audit Command Language but this usage is marginal. Practical implications The present study provides significant insights for auditors, companies’ boards, professional bodies and policymakers to enhance the development and usage of IT audits. The study revealed the absence of supportive external factors that policymakers and professional bodies should exercise in this regard. The findings also indicate that IT audit education and capacity programmes are required to promote competency and adoption of IT audit technologies. Originality/value The study contributes to IT auditing by identifying significant factors influencing IT audit adoption. It underlines the relevance of internal and external determinants and perceived benefits as drivers of IT audit adoption. The current study provides an original piece of research that highlights a comprehensive investigation of the determinates of IT audit usage in a developing country that is shifting towards artificial intelligence and IT advancements.

SISTEM INFORMASI AKUNTANSI PENJUALAN PADA KOPERASI BUDI LUHUR BERBASIS TECHNOPRENEUR DI TANJUNG PIAYU BATAM

The purpose of this research is to determine the sales accounting information system at the Budi Luhur Cooperative in Tanjung Piayu. The problem studied in this cooperative is a technopreneur-based accounting information system regarding the characteristics, elements and procedures of accounting information systems. This research is descriptive qualitative research and data sources that use primary data and secondary data. Primary data was obtained from interviews and direct observation and secondary data was obtained through books and proof of cooperative transactions. The results of this research provide information that the accounting information system in the Budi Luhur cooperative is appropriate but still has shortcomings. This can be seen from several problems, namely the occurrence of duplicate tasks and some still using Microsoft Excel so that errors can occur in inputting data. And from this research it is hoped that the Budi Luhur cooperative can use the same system application so that it can minimize the occurrence of errors in inputting data and can make it easier to input data automatically.

THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY AND ACCOUNTING INFORMATION SYSTEMS ON EFECTIVENESS OF BOS FUND MANAGEMENT ON BATAM STATE HIGH SCHOOL

Schools are one of the public sector organizations engaged in the education sector that has played an important role in producing quality generations. The goal of national education is to train a young generation with personality, intelligence, and skill. This study analyzes the effect of accountability, transparency and accounting information systems on the effectiveness of Bos fund management. The research method is quantitative research using multiple regression analysis and hypothesis testing. The results of this study are accountability has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, transparency has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, Accounting Information Systems has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, and together accountability, transparency and accounting information systems have a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School.

Pengaruh Sistem Informasi Akuntansi Sistem Pengendalian Internal dan Kompetensi Sumber Daya Mausia Terhadap Kualitas Laporan Keuangan pada Pusat Pengembangan Sumber Daya Manusia, Geologi Mineral dan Batubara Kota Bandung

The aim of this research was to investigate, using a descriptive and verification approach, the impact of Accounting Information Systems, Internal Control Systems, and Human Resource Competence on the Quality of Financial Reports. 42 individuals who received research samples from the Center for Human Resource Development, Mineral and Coal Geology, Bandung City, were given questionnaires as part of the data gathering process, which also involved fieldwork and library research. A quantitative approach was taken in this investigation. Using the Classical Assumption Test, Multiple Linear Regression Analysis, Correlation Coefficient and Determination Coefficient, and hypothesis testing with the SPSS version 26 application, to quantify the extent of independent variables' partial and simultaneous influence on dependent variables. The findings demonstrated that the quality of financial reports was significantly impacted by the accounting information system, positively impacted by the internal control system, and negatively impacted by human resource competency. The Quality of Financial Reports was Affected by the Internal Control System, the Accounting Information System, and Human Resource Competence All at the Same Time.

Pengaruh Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pengusaha Online di Kota Bogor

This research was conducted to see the extent of the application of management accounting information systems by online entrepreneurs in the city of Bogor in encouraging the creation of good managerial performance. In general, onlone entrepreneurs in the city of Bogor who have used the concept of management financial information systems, on average, are ready to face global competition in this disruptive era. They realise that challenges and competition occur not only among fellow online entrepreneurs, but will also continue to compete with conventional entrepreneurs. So with the core they are fully aware of the managerial performance that they must develop and improve every time. The research used descriptive qualitative methods, data extraction was carried out by literacy studies and direct examination in the field on online entrepreneurs in Bogor City.

Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas pada PT. Kereta Api Indonesia (Persero) Divre I Sumatera Utara

This research aims to find out about how the accounting information system for cash receipts and disbursements at PT. Kereta Api Indonesia (Persero) Divre I North Sumatra and to find out how the process of recording the accounting information system for cash receipts and disbursements at PT. Indonesian Railways (Persero) Divre I North Sumatra. The method used in this research is a descriptive qualitative research method. The data collection techniques used were observation, interviews and documentation. The recording system used at PT. Kereta Api Indonesia (Persero) Divre I North Sumatra uses the SAP (System Application and Processing) application. The SAP system itself has many advantages, both in terms of financial reports which are automatically separated so there is no need to separate financial reports manually. Procedure for Recording PT Cash Receipts. Kereta Api Indonesia has been running well in accordance with the company's general cash receipts system. Source of cash receipts PT. KAI Head Office obtained from providing services from selling train tickets and renting fixed assets. However, there are obstacles in this procedure which have not been implemented optimally, giving rise to differences in bank accounts and in evidence of Cash Receipt Analysis due to recording errors that occurred in the PT accounting unit. KAI. PT. Cash Disbursement Recording Procedure. If seen from its implementation, Indonesian Railways is in accordance with the cash disbursement system and is running well. PT cash disbursements. KAI Head Office is used to finance the company's operational activities. However, there are obstacles that occur during the recording process, in this case not all transactions received at the accounting unit are recorded regularly/daily so that recording errors and calculation differences still occur.

Integrating Blockchain, IoT, and XBRL in Accounting Information Systems: A Systematic Literature Review

Over the last few decades, remarkable technical advancements, including artificial intelligence, machine learning, big data, blockchain, cloud computing, and the Internet of Things, have emerged. These tools have the ability to change the accounting process. This study aims to conduct a systematic literature review on using the Internet of Things (IoT), blockchain, and eXtensible Business Reporting Language (XBRL) in a single accounting information system (AIS) to enhance the quality of digital financial reports. This paper employs a systematic literature review (SLR) methodology, specifically, by adopting the widely accepted PRISMA technique. The final sample of this study included 309 related studies from 2013 to 2023. Our findings highlight the lack of literature related to the integration of these three types of technologies within a unified AIS. This study is extremely significant because it proposes a new research stream that explores the possibility of integrating IoT, blockchain, and XBRL in a single accounting system, yielding a plethora of benefits to the accounting field. However, the potential benefits of such an integration are evident, including enhanced transparency, real-time reporting capabilities, and improved data security. Our paper’s main contribution is that it is the first paper, to the best of our knowledge, to explore the integration of these three technologies. We also identified important gaps in the research and pointed out ways for future research to somehow take a lead in exploring further how this integrated system is affecting accounting practices.

Practices of Management Accounting Techniques in Service Sector Public Enterprises in Nepal

Management accounting is the act of making sense of financial and costing data and translating that data into useful information for management and officers within an organization. This research aims at examining the practice of management accounting and the major difficulties in applying management accounting tools in the public enterprises of the service sector of Nepal. It also tries to assess the impact of management accounting system on the performance of sampled organizations. The specific survey research has been followed with a descriptive-analytical approach. A structured questionnaire was used to collect primary data from the respondents which were analyzed by the multiple correlation and regression model. The study employed simple judgmental sampling procedure to draw the samples. Out of the seven public enterprises in Nepal that operate in the service sector five were selected as the samples. The results revealed that there is a significant impact of management accounting systems on organizational performance. The study suggested to implement the effective managerial tools and techniques a separate managerial accounting department should be established within an organization. The study also recommended that academicians who have better knowledge about MA tools and techniques should put in the effort to develop environmentally friendly tools and techniques into practice and also to keep management accounting information system. It helps to keep them informed from time to time about every aspect of MA and its application.

The Influence Of Financial Distress, Due Professional Care And Locus Of Control On Audit Quality In Accounting Firms In Bengkulu City In 2019-2022

In the accounting business in Bengkulu City, the aim of this research is to determine what aspects influence audit quality, specifically looking at financial difficulties, professional care required, and locus of control. This study uses a quantitative research strategy based on questionnaires to collect primary data. All auditors employed by Bengkulu public accounting firms form the research population. A total of three KAPs from the city of Bengkulu will be registered in the Public Accounting Information System (SIKAP) in 2023. In this study, financial difficulties, locus of control, and appropriate professional care are the dependent variables. Fifteen auditors composed the sample for this study. According to the Findings, the following variables do not influence Following are some recommendations drawn from the research findings: audit quality: Financial Distress (p>0.05), Required Professional Care (p<0.026), and Locus of Control (p >0.277). This study found that audit quality was influenced simultaneously by Financial Distress, Due Professional Care, and Locus of Control, with a total effect size of 0.034<0.05.

Analisis Efektifitas Sistem Informasi Akuntansi dalam Pengelolaan Klaim Asuransi Syariah di Indonesia

The sharia insurance industry is growing rapidly in Indonesia, but the management of insurance claims still faces challenges related to the effectiveness of accounting information systems. The study aims to analyze the effectiveness of accounting information systems in the management of sharia insurance claims. The research method used is a case study at one of the leading Shariah insurance companies. Data is collected through interviews, observations, and documentation studies. Data analysis is carried out qualitatively with a descriptive approach. The results of the research show that the accounting information system used has been quite effective in supporting the process of sharia insurance claims. However, there are some aspects that need to be improved, such as system integration, data quality, and compliance with Sharia principles. Recommendations to improve the effectiveness of accounting information systems include improving the functionality of systems, improving procedures, as well as enhancing the competence of human resources. Implementation of these recommendations is expected to improve the performance of sharia insurance companies and customer satisfaction.

Optimizing financial performance: The interplay between financial management and accounting information systems in Yemeni SMEs

This study aims to explore the moderating effect of accounting information systems (AIS) on the relationship between financial management (FM) and its dimensions (working capital management, financial reporting, and non-current asset management) on the financial performance (FP) of small and medium enterprises in the Republic of Yemen. The study used a quantitative model approach, with data collected via a cross-sectional questionnaire to evaluate the connections within the proposed model. The data was collected from a sample of 287 individuals from SMEs according to the cluster method and analyzed with structural equation modeling (SEM) using SmartPLS software. The results revealed that financial management (non-current asset management and financial reporting) positively and significantly affects financial performance. On the contrary, there is no effect of working capital management on financial performance. More importantly, accounting information systems do not moderate the relationship between financial management and financial performance. The results of the study provide theoretical and practical implications for SME managers on how financial management dimensions and accounting information systems work together to enhance the level of financial performance in SMEs. The interaction between financial management practices and accounting information systems can empower SMEs to make more informed financial decisions. By leveraging this interaction effectively, businesses can optimize resource allocation, investment strategies, and risk management processes.

Determinan Pengambilan Keputusan Berwirausaha pada Mahasiswa Akuntansi STIE Surakarta

This research aims to determine whether there is an influence of e-commerce, social media, accounting information systems, and business capital on entrepreneurial decision making. The population used in this research were 6th semester students majoring in accounting at the Surakarta Department with a sample of 105 respondents. The type of method used in this research uses quantitative methods. Data analysis uses multiple linear regression analysis using SPSS version 25. The research results show that the independent variables e-commerce, accounting information systems, and business capital have a positive or significant impact, while the results from the social media variable do not have a positive impact or not. significant impact on entrepreneurial decisions.

The Influence of Entrepreneurial Competence, Accounting Information Systems, Financial Report Quality, and Digital Financial Literacy on the Performance of SMEs in East Jakarta

The Influence of Entrepreneurial Competence, Accounting Information Systems, Financial Report Quality, and Digital Financial Literacy on the Performance of SMEs in East Jakarta

TANTANGAN DAN SOLUSI PENERAPAN SISTEM INFORMASI AKUNTANSI DI INDONESIA: SEBUAH ANALISIS TEMATIK

This research aims to investigate the benefits, obstacles and recommendations for implementing Accounting Information Systems (AIS) in Indonesia. The research method used is qualitative, with data sources from scientific documents such as journals and thematic analysis using NVivo 12 Plus software. This study outlines some of the critical benefits of AIS, including improved operational efficiency, data accuracy, transparency, decision support, and regulatory compliance. However, various barriers were also identified, such as limited technological infrastructure, changes in organizational culture and processes, data security, lack of management understanding and support, and implementation and training costs. Recommendations to overcome these barriers include increasing understanding and awareness of AIS, evaluating technology infrastructure, employee training, and collaboration with professional service providers. These findings highlight the need for better awareness of the benefits of AIS, improved technological infrastructure, employee training, and management support as critical factors in the successful implementation of AIS in Indonesia. Further research is recommended to conduct field studies through interviews and observations to gain deeper insight into the challenges and needs in implementing AIS in Indonesia.

ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP PENINGKATAN PENJUALAN ( Studi Kasus Pada PT. Jateng Argo Berdikari )

This research aims to find out whether the internal control system, inventory accounting information system and sales accounting information system have an effect on increasing sales. The population in this study were employees of PT. Central Java Argo Berdikari. Sampling was carried out using the census method and the sample size was 73 respondents. The type of data used is primary data. This research uses a questionnaire in collecting data. The test techniques used are validity tests, reliability tests, classical assumption tests including normality tests, multicollinearity tests and heteroscedasticity tests. Hypothesis testing in this study used multiple linear tests with SPSS version 26. The results of this research show that the Internal Control System has no effect and is not significant on increasing sales, the Goods Inventory Accounting Information System has a positive and significant effect on increasing sales and the Sales Accounting Information System has no effect and is not significant on increasing sales. Keywords: Internal Control System, Inventory Accounting Information System, Sales Accounting Information System and Sales Increase.

Analisis Sistem Informasi Akuntansi Pengelolaan Zakat pada BAZNAS Kota Binjai

This study aims to analyze how the Accounting Information System is applied to BAZNAS Binjai City. This type of research is qualitative descriptive by using interview, observation, and documentation techniques as data collection techniques. The results of this study show the realization of the Accounting Information System at BAZNAS Binjai City with the standard that has been written in PSAK 109 and has been well computerized so that it can produce information about the utilization of zakat in BAZNAS Binjai City for the community. This study also shows how the form of zakat fund management in BAZNAS Binjai City with recognition, measurement, presentation and disclosure in accordance with PSAK 109 as the main basis for zakat fund management regulations that have been stipulated by Law No. 23 of 2011. While the knowledge of the people of Binjai City about zakat management institutions such as BAZNAS Binjai City can affect the trust of muzzaki candidates in BAZNAS Binjai City to entrust their zakat to BAZNAS Binjai City.