Accounting Information Systems Research Articles

Perancangan sistem dan prosedur penjualan tunai di Toko J LU Fashion Manado

Despite the integration of technology in sales management systems, many businesses still rely on manual cash sales systems and procedures. This study aims to address this by examining the cash sales system and procedures at J LU Fashion Store. The research method used is a qualitative approach with data collection techniques, including interviews, observations, and documentation. The results are clear: at J LU Fashion Store, the cash sales accounting information system, financial calculations, and sales records are still all done manually. There are no guidelines or SOPs to help the company, meaning the sales process in the store is not optimal.

Pengaruh Sistem Informasi Akuntansi, Kompetensi Sumber Daya Manusia dan Pengendalian Intern terhadap Kualitas Laporan Keuangan

This study aims to assess the influence of Accounting Information Systems, human resource (HR) competency, and internal control on the quality of financial reports at PT Semen Indonesia Logistik. The independent variables analyzed in this study include accounting information systems, human resource competency, and internal control, while the dependent variable is the quality of financial reports. The study used a saturated sampling method involving 30 employees as respondents. Data analysis was performed using SPSS version 25 software to test the relationship between variables through multiple linear regression tests. The results showed that Accounting Information Systems and HR competency did not have a significant effect on the quality of financial reports, while internal control had a significant positive effect on the quality of financial reports during the study period.

The Mediating Role of Security Controls between Information-technology Risks and the Security of Accounting Information Systems: A Field Study in Telecommunication Companies Operating in the Republic of Yemen

This study aims to test Security Controls (SCs) as a mediator between information-technology risks (ITR) and the security of AISs in telecommunication companies operating in Yemen (TCOY). To achieve this objective, a questionnaire was used to collect data according to the comprehensive method, where (356) questionnaire forms were distributed and the validated questionnaire forms for analysis were (218). To analyze the data, (SmartPLS) was used in assessing the measurement model and the structural model, as well as in the evaluation of path coefficients and testing the hypotheses of the study. It has been concluded that ITRs negatively affect the security of AISs before the mediation of SCs (47.6%). The results indicate that the mediation of SCs between ITRs and security of AISs is a partial mediation. Also, ITRs have an indirect negative impact on the security of AISs after the mediation of SCs (25.3%), as part of the impact is transferred through SCs from ITRs to the security of AISs (indirect impact). The study concluded with a set of recommendations, most notably: paying more attention to the confidentiality, integrity and availability of information, keeping abreast of technological developments, implementing SCs and updating them constantly, supporting the information security by the higher management, improving security-response activities, accelerating the implementation of robust authentication, giving great attention to access control, and effectively monitoring security policy-implementation. This is to raise the level of security of AISs and reduce the negative impact of ITRs.

Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem?

The current research aims to unveil the interconnection between effectiveness of digital accounting information system (EDAIS) and sustainable business model innovation (SBMI). In particular, the study investigates the mediating function of digital business ecosystem (DBE) between EDAIS and SBMI. In this regard, this study confirms and establishes the relationships between EDAIS, DBE, and SBMI by using a sequential exploratory strategy that combines literature review and qualitative interviews, together with a quantitative survey of 723 small and medium enterprises (SMEs). The results analysis indicated that EDAIS had a positive impact on SBMI. Furthermore, it was shown that DBE had a role in partially mediating the relationship between EDAIS and SBMI. Therefore, it is recommended that practitioners adopt digital transformation and harness national policies, in order to improve their company's use of digital technology in accounting. Additionally, policymakers and practitioners can use this investigation to enhance their comprehension of the governance of DBE and to elucidate strategies, procedures, and management for DBE in order to establish and attain SBMI in the digital environment.

The Impact of Digital Transformation on Internal Auditing and Financial Performance of Iraqi Banks

This study investigates the extent to which regulatory systems for electronic accounting information systems, with conventional controls, are implemented in banks. The research employs a questionnaire divided into two main sections : the first section focuses on the personal characteristics of the study sample, while the second section is divided into eight themes. These themes cover the bank's commitment to deregulation of electronic accounting systems, regulatory controls on access to information, security and protection of files, documentation and development of the electronic accounting system, input and output controls, operations, and the risks associated with electronic accounting information systems. Key recommendations include improving control procedures, protecting software and hardware, and adopting clear regulations for responsibilities and powers within banks. The study underscores the importance of continuous internal audits and the development of efficient electronic accounting information systems to mitigate risks and enhance the overall performance of Iraqi private banks.

Pengaruh Sistem Pengendalian Intern, Sistem Informasi Akuntansi, Dan Komitmen Organisasi Terhadap Akuntabilitas Pengelolaan Alokasi Dana Desa Pada Desa-Desa di Kecamatan Kupang Tengah

This research aims to determine the influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management in villages in the Kupang Tengah District. The data used in this research are primary and secondary data. The data obtained in this research were collected through questionnaires distributed directly to all village officials in the Kupang Tengah District. This study uses a Quantitative approach with a saturated sampling technique. The data analysis technique used is descriptive statistical analysis, validity test, reliability test, normality test, and hypothesis testing. The analysis tool used is Statistical Package for the Social Sciences 23 (SPSS 23). The results of this study indicate that there is a significant influence of the internal control system, accounting information system, and organizational commitment on the accountability of village fund allocation management.

Analysis of Inventory Accounting Information System Model for Sustainability of Pontianak City Culinary SMEs

The purpose of this study was to determine the system of receiving, issuing inventory from the central warehouse to the outlet, to determine the system of receiving raw materials and supporting materials at the outlet and the restaurant's main warehouse, and accurate inventory information can encourage business decision making for inventory investment to be efficient and effective so that the business can survive and grow. This research uses a qualitative descriptive method on Culinary SMEs in Pontianak City. The data collection techniques that researchers use are observation, interview, and documentation techniques. The data analysis tool used to support this research is a flow chart from warehouse to outlet. The use of an Accounting Information System can automatically calculate and update EOQ and ROP based on actual sales and demand data so as to provide an integrated solution to inventory management problems from outlets to headquarters. With standard forms facilitating the flow of goods and orders, this model helps management to maximise inventory investment effectively and efficiently. This has a positive impact on timely order fulfilment, increasing outlet sales and revenue, and supporting the sustainability and development of SME culinary businesses. Overall, the implementation of this system encourages management effectiveness and increases profits by maintaining customer satisfaction. This research resulted in a flowchat Accounting Information System model with oulets consisting of outlets to the head office, and using Road Letter forms, Goods Request Letters, Goods Receipt Reports, Raw Material Inventory Cards, and Helping Material Inventory Cards.

Pengembangan Sistem Informasi Akuntansi Penerimaan Barang Hotel NS Bandung Berbasis Web

The NS hotel application system in the goods receiving department requires extensive time when handling fluctuations in price, quantity, weight, and taxes between incoming goods data and pre-entered purchase orders. Receiving staff must make adjustments in the system through several different screens and menu options, making the process complex and time-consuming. This study aims to simplify the goods receiving system using PHP for programming and MySQL for data storage. This article applies a qualitative research approach through agile development, designed specifically for accounting information systems. The focus is on coordination and communication to ensure the system meets user needs, thereby allowing users more time for clarification, physical control of goods, and streamlining the inflow of goods in daily operations.

Pengaruh Penerapan Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia sebagai Variabel Moderasi

This study aims to analyze the influence of the application of Accounting Information Systems (AIS), Internal Control Systems (ICS), and Human Resource Competence (HRC) on the quality of financial statements, with HRC as a moderating variable. The research was conducted on financial department employees at Eyelink Group using a quantitative approach and Partial Least Squares (PLS) analysis technique. The findings reveal that AIS and ICS do not have a significant direct impact on the quality of financial statements. However, HRC significantly affects the quality of financial statements. HRC also strengthens the relationship between AIS and the quality of financial statements but does not significantly moderate the relationship between ICS and the quality of financial statements. These findings underscore the importance of competent human resource management to support optimal AIS implementation and improve the quality of financial statements. The study recommends the development of human resource competence through continuous training and education as a strategic measure to enhance financial reporting quality.

Accounting Information System as a Means of Enhancing Financial Management in Educational Institutions: A Study on Sylhet Metropolitan City

The objective of this study is to evaluate how Accounting and Information Systems (AIS) enhance financial management practices in educational institutions. This project explores the role of AIS in enhancing the financial management practices of educational institutions. The study is descriptive in nature and employs a quantitative approach. Data were collected and analyzed to explore various factors associated with the performance of the accounting information system in these institutions. To this end, both primary and secondary data were utilized. This study is based on a sample of 60 employees working in different educational institutions within Sylhet Metropolitan City. Convenience sampling, a non-probability sampling method, was used to select the sample size. Collected data were reviewed and analyzed using SPSS 22. A semi-structured questionnaire with 11 variables was administered to collect data from respondents. Responses were measured on a 5 point Likert scale ranging from "strongly disagree" to "strongly agree." The study demonstrates the effectiveness of AIS implementation in optimizing financial processes within the institution. It also identifies integration opportunities within financial management to assess areas for improvement, evaluates challenges in the implementation and utilization of AIS, and reveals positive feedback from respondents. This study contributes to the existing body of knowledge by offering insights and recommendations that can inform future AIS implementation strategies in educational institutions. The ultimate aim of this paper is to improve financial decision-making processes and optimize resource allocation in educational institutions through the effective utilization of AIS.

Analisis Sistem Informasi Akuntansi Penjualan dan Pengendalian Internal pada PT Dwi Ola

The sales accounting information system and internal control are crucial components in ensuring the operational effectiveness and accuracy of financial statements in the company. This study focuses on PT Dwi Ola, which relies on LPG gas sales, to analyze the implementation of cash and credit sales accounting information systems as well as existing internal controls. The results of the study show that although the accounting information system at PT Dwi Ola already includes transaction recording and sales reports, there are still weaknesses in system integration that result in inconsistencies between physical stock and system records. In addition, internal controls are not optimal, with a lack of separation of duties and a robust authorization system, potentially increasing the risk of fraud. This study recommends the importance of separation of functions, improvement of internal control systems, and increased supervision to improve efficiency and accuracy in the sales process and recording of transactions in the company.

Financial management practices and their impact on organisational performance within the accounting information system in Iraq

Financial management practices and their impact on organisational performance within the accounting information system in Iraq

The Impact of Information Technology Governance on Reducing Cloud Accounting Information Systems’ Risks: An Evidence form Egypt

The Impact of Information Technology Governance on Reducing Cloud Accounting Information Systems’ Risks: An Evidence form Egypt

IDENTIFICATION OF FINANCIAL RISKS IN THE ACCOUNTING INFORMATION SYSTEM: PROGNOSTIC CONTEXT

The aim of the study is to highlight approaches to the identification and assessment of financial risks in the accounting information system in the context of forecasting the company's development.The author substantiates the position that forecasting the financial stability of an enterprise in the context of global challenges and martial law is quite difficult since these unfavourable factors form the circumstances that cause not only a reduction in the volume of active activity of an enterprise but also a potential complete shutdown and irreversible loss of property or resources. Force majeure circumstances are characterized by unpredictability and impossibility of forecasting, which complicates the process of analytical forecasting.The article concludes that in order to assess the impact on financial risk forecasting, it is necessary to carry out a number of procedures, including identification of certain types of risks, assessment of the range and reliability of information required to determine their level, and study of the impact of objective and subjective factors, influencing the level of enterprise risks, selection and use of methods for assessing the probability of occurrence of a risk event by certain types of risks, determination of the number of possible losses in the event of a risk event, establishing the maximum permissible level of risks for certain types of activities, taking into account the availability of risk management measures at the enterprise.The study concluded that after the start of the full-scale invasion, Ukrainian companies began to prepare financial forecasts more often. In the context of martial law, when the situation can change radically and within short periods of time, companies seek to adjust their expectations as often as possible in accordance with updated information.

Exploring the impact of cloud computing-based accounting information systems on Sustainable Development Goal 8: evidence from the industrial sector in Saudi Arabia

Purpose The Kingdom of Saudi Arabia is in the midst of a transformative economic vision, aiming to diversify its economy and reduce dependency on oil revenues. Adopting modern technological solutions like Cloud Accounting Information Systems (AIS) is pivotal in this regard. The purpose of this study is to explore the impact of Cloud AIS on achieving Sustainable Development Goal (SDG) 8. Design/methodology/approach This study uses a quantitative research strategy and bootstrapping to analyze data from the Kingdom of Saudi Arabia (KSA) industrial sector using partial least squares structural equation modeling. Findings The study findings provide substantial evidence supporting the positive impact of Cloud AIS on achieving SDG 8. Significant relationships were identified between infrastructure readiness and Cloud AIS utilization, the critical role of data quality in driving Cloud AIS utilization and the significance of security compliance in influencing Cloud AIS utilization. In addition, the quality of service providers was demonstrated to be a crucial factor for effective Cloud AIS implementation. This study also established that infrastructure readiness significantly influences the attainment of SDG 8. Practical implications The practical implications of this study provide actionable insights for decision-makers in the KSA industrial sector. Leveraging Cloud AIS effectively will enable organizations to enhance operational efficiencies, promote inclusive economic growth and contribute significantly to achieving SDG 8. Originality/value This study contributes significantly to the existing literature by delving into the impact of Cloud AIS on achieving SDG 8, specifically in the context of the KSA – an area that has not been extensively studied.

The Impact of Tax and Accounting Information System Characteristics on Organizational Performance

The Impact of Tax and Accounting Information System Characteristics on Organizational Performance

State of the Dotcom-era accounting information systems (AIS) faculty and implications for the artificial intelligence (AI)-era

State of the Dotcom-era accounting information systems (AIS) faculty and implications for the artificial intelligence (AI)-era

Quality of Accounting Information and its Role in the Effectiveness of the Sharia Audit of Islamic Banks

This research explores the concept of accounting information quality and its characteristics, emphasizing its importance for various levels of management and users in Islamic banks. It also examines the concept, types, and significance of Sharia auditing, addressing internal and external aspects alongside the criteria for measuring its effectiveness. Additionally, the study investigates mechanisms to enhance Sharia auditing performance in Islamic banks. Employing a descriptive, theoretical approach based on prior studies, the research highlights the integral role of high-quality accounting information in improving the effectiveness of Sharia auditing. Accurate and reliable accounting data enable Sharia auditors to fulfill their tasks efficiently, aligning with the objectives of Sharia auditing. The study also emphasizes that Islamic banks rely on quality accounting information for informed decision-making. Key elements such as the independence of Sharia auditors, technical and professional competence, and due diligence are crucial to evaluating Sharia auditing effectiveness. Enhancing Sharia auditing performance requires strengthening the roles of internal and external Sharia auditors, implementing robust policies and evaluation procedures, and ensuring auditor independence. The study recommends that Islamic banks be mandated to provide external Sharia auditing services, invest in the professional development of their workforce, and upgrade accounting information systems to meet the dynamic needs of Sharia auditing.

Antecedents and consequences of accounting information system utilization: Evidence from firms in emerging markets

Antecedents and consequences of accounting information system utilization: Evidence from firms in emerging markets

Analisis Sistem Informasi Akuntansi Proses Konfirmasi Uang Muka Dinas Operasional Pada PT Semen Indonesia (Persero) Tbk

This research aims to analyze the effectiveness and efficiency of the accounting information system for the down payment for the operational services process using Macro VBA. This research uses a descriptive qualitative research method. The study was conducted at PT Semen Indonesia (Persero) Tbk. Involving four informants in April 2024. The primary data used is gathered on-site through observation, interviews, and documentation. The results obtained from this research include a description of the flowchart and procedures for confirming operational advances. The operational advance confirmation system using Macro VBA has been running according to the guidelines. The process involves flowcharts of the divisions involved. PT Semen Indonesia (Persero) Tbk uses Macro VBA to improve work efficiency and effectivity in the operational advance confirmation process. The implementation of Macro VBA in the advance confirmation process has proven to increase work efficiency and effectivity by speeding up the data processing and reminder-sending processes. Additionally, the use of Macro VBA successfully reduced the need for manual labor, allowing employees to allocate their time to other tasks.