Information Systems In Companies Research Articles

ERP implementation and earnings management: The moderating effect of an independent board of commissioners

This research examines the moderating effect of the Independent Board of Commissioners on the relationship between implementing an enterprise resource planning system (ERP) and earnings management in non-financial companies in the Indonesia Stock Exchange. The earnings management variable is proxied through discretionary accruals, which refer to the calculation of the modified Jones model. This research used panel data from 85 companies from 2017 – 2020 to obtain a sample of 340. Employed the moderated regression analysis, the research finds that ERP implementation significantly influences the decline in earnings management. At the same time, the Independent Board of Commissioners can strengthen the relationship between the implementation of ERP systems and earnings management. This study contributes to expanding literature related to company information systems by providing evidence of the influence of ERP implementation on earnings management and how the Independent Board of Commissioner contributes to the relationship.

Determinants of the Quality of the Accounting Information System at Pt Pegadaian (Persero) Se-Kab Bima

Purpose: This research aims to examine the determinants of the quality of the accounting information system at PT Pegadaian (Persero) in Bima Regency in an objective way. Design/Methodology/Approach: The associative type with a quantitative approach is the one used in this research. This research was carried out in 30 Pegadaian (Persero) branches throughout Bima Regency. Primary data in this study was collected directly from respondents using a questionnaire survey. The partial least squares (PLS) method is a method tool used using SmartPLS software. Findings: The results of this research show that there is an influence between organizational structure, organizational culture, and user competence on the quality of the accounting information system, but there is no influence between information technology on the quality of the accounting information system. Implications/Originality/Value: These results provide an understanding of the factors that can improve the quality of information systems in companies.

The future of accounting in Ukraine: trends and forecasts in the conditions of rapid digital transformation

The paper is devoted to the study of trends and forecasts of the development of accounting in Ukraine in the conditions of rapid digital transformation. Scientific and empirical methods (collection and comparison of information), as well as complex analytical methods (synthesis and generalization) were used during the research. The informational basis of the paper is the scientific works of both domestic and foreign scientists who studied accounting issues in the conditions of rapid digital transformation. The paper noted that accounting in Ukraine today is undergoing major changes in connection with the introduction of digital technologies, which is a necessary and key stage for ensuring the effective functioning of the organization. It was noted that digitization of accounting and its integration into the company's information system is not only a necessity, but also a strategic step in modern business. This process is aimed at optimizing financial processes, ensuring fast and accurate data processing. An integrated information system allows not only to store information, but also to analyze it, providing the company's management with valuable insights for making strategic decisions. This approach turns accounting into a powerful tool that contributes to the growth and success of the enterprise in conditions of constant competition. It is also stated that in the future accounting in Ukraine will continue to evolve rapidly under the influence of digital transformation and the latest technologies. The paper examines key trends and forecasts for the future of accounting in Ukraine in conditions of rapid digital transformation: process automation, "cloud" technologies, data analysis and forecasting, blockchain, cyber security. The conclusion states that the future of accounting in Ukraine is inextricably linked to the digital transformation taking place in modern business. Successful adaptation to the trends considered in the study will require not only technological readiness, but also cultural and organizational changes aimed at continuous improvement of processes and personnel skills.

Cash Processing Administration System In The Indonesian Red Cross Blood Transfusion Unit, Semarang City

The cash processing administration system in a company plays a very important role. One of the problems that often arises in a cash processing administration system is the inaccurate calculation results of cash administration reports. This can result in inaccurate calculations of a company's profits and losses. Besides that, the use of company funds for something is not necessary, because every income and expenditure of company funds can be seen clearly and can be checked at any time. In short, companies will be able to quickly and easily find out the income and expenditure of funds. Information technology which is developing rapidly at this time provides very helpful benefits for the development of a company's information system, especially with the use of computer-based information technology, because by using computer technology in an information system you will be able to process data more quickly with lower error rates. minimal and saves time. The procedures that will be processed consist of the administration section and the finance section. If there is an income or expenditure of money or funds, the data can simultaneously be entered into the computer and will automatically influence or add to the existing data in the company. In this way, the condition of the money or funds in the company can be known with certainty and accuracy.

Автоматизація побудови, порівняння та вибору маршрутів та схем доставки в системі мультимодальних перевезень


 The article proposes the application of a methodical approach to choosing the optimal route of multimodal transportation based on a module integrated into the information system of a freight forwarding company. The functions of the module are to build an optimal delivery scheme and meet all customer requirements, both domestic and international multimodal transportation, taking into account the changing circumstances in the conditions of instability caused by the state of war and the need to reorient the usual delivery routes.
 In the conditions of military operations, this method of automated search and comparison of alternative routes allows taking into account changing conditions that develop in real time, while the cargo flow should be accompanied by an information flow that would also be available in real time. The proposed structure of the database, the structures of requests for development routes., developed forms of source documents. The criteria for comparing routes of different dimensions are defined: the difference in the distance of cargo transportation, the costs of changing the existing system of cargo transportation, increasing the level of transportation safety, delivery time, reducing the cost of delivering a batch of goods, the difference in delivery time. A solution to the multi-criteria decision-making problem by normalizing the criteria and the additive optimization method is proposed. The method of determining the best route and supply scheme is implemented in the "decision-making" module, which is integrated into the information system of the transport forwarding company.
 The result of the practical implementation of the proposed method of construction, comparison and selection of routes and delivery schemes in the system of multimodal transportation based on the integrated module in the information system of the transport and forwarding company is the possibility of quick response to changes in external circumstances, warnings of emergency and conflict situations, control of the transportation process along the entire route and , if necessary, making adjustments to the route and delivery scheme, choosing a safe and effective option by the operator of multimodal transportation.

Medicine demand forecasting: an assessment of a private hospital in Pernambuco

The efficient management of materials in the healthcare sector is crucial to avoid interruptions in the treatment of hospitalized patients, especially when demand is unpredictable and based on criteria of criticality, urgency and clinical status. In complex hospital environments with high-cost materials, demand forecasting becomes essential. This study aimed to compare demand forecast models for medicines used in the urgency and emergency sector of a private hospital in the Agreste Pernambucano. The methodology involves the selection of items and data collection using the company's information system. The ABC analysis identified 27 highly relevant drugs, and different models were tested, including experience-based parameters and hyperparameter optimization. The forecasts covered the period from January to November 2023. The results indicated the Holt-Winters Additive model as most suitable for 21 medications, Holt-Winters Multiplicative for 3, and ARIMA for the others, standing out for its precision. This study strengthens decision-making in the management of medication stocks, improving demand management and ensuring continuous treatments for patients.

SUSTAINABILITY BANK PERKREDITAN RAKYAT DENGAN KINERJA SISTEM INFORMASI AKUNTANSI KEBERLANJUTAN

This study aims to examine the development of a sustainability accounting information system based on contingency theory. In today's digital era, BPRs face many data sets, including financial and non-financial data. However, empirical evidence is still scarce on how sustainability issues are linked or integrated into the company's internal information system. The initial data used in this study came from 80 respondents from BPRs in Badung Regency. The results show that there is a significant relationship between stakeholder engagement, especially internal stakeholders, and sustainability accounting information systems; most of the surveyed BPRs include sustainability strategies as core BPR strategies; however, there is no relationship between sustainability accounting information systems and BPR strategies, and firm size does not moderate sustainability accounting information systems with BPR strategies. The limitation of this study relates to the small sample size, which only uses respondents from BPRs in Badung Regency. The results of this study are important to encourage the social responsibility of BPRs by developing a sustainability accounting information system.

Digital Tools for Accounting and Analytical Support of Enterprises: Innovation and Management Aspect

Introduction. The modern global economy requires the digitalization of all spheres of enterprise activity, including accounting and analytical processes. This creates new synergistic effects on all related production, management, and business processes and new opportunities and business directions. The analytical process begins to include new information resources, which gives an impetus to the systematic development of support for decision-making by the management of enterprises, increasing the level of relevance of management decisions, and providing opportunities for operational restructuring of market tactics and strategies.
 Aim and tasks. The study aims to introduce digital tools for analytical accounting support for Ukrainian enterprises based on innovative management aspects and develop a mathematical model for using digital resources to optimize the architecture of enterprise information systems.
 Results. A mathematical model of the use of digital resources was developed to optimize the architecture of the company's information systems. The process of introducing digital tools for accounting and analytical support of enterprises in Ukraine was also studied and compared with the practice of their implementation under the conditions of “Economy 4.0” in developed countries. The advantages of introducing digital tools for accounting and analytical support were determined and obstacles to this process are named. It is indicated that the main guarantee of the effectiveness of the use of digital tools in view of the innovation-management aspect of their implementation is adaptability to internal and external influences, technological innovations, changes in tasks, goals, and even the sphere of economic activity of the enterprise. It is noted that this largely depends on the architecture of the information systems. According to estimates, the annual “cumulative effect” growth rate from introducing IT technologies in accounting and analytical processes may exceed 19%.
 Conclusions. The developed mathematical model makes it possible to propose a new approach to the transformation of the system of digital accounting tools and analytical support instead of the traditional eclectic approach, which ensures effective auxiliary functionality or implements new functionality of the entire information management system, the elements of which are digital accounting tools. Factors that prevent the implementation of digital tools, which will increase the competitiveness of Ukrainian enterprises, are indicated.

Redesign User Interface Dengan Metode Design Thinking: Studi Kasus

Transformation of production and service processes is a form of change in the industrial revolution era that is supported by systems. One of the components in a company's information system is a web page or known as a website. User Interface in website design is a concern at the CV X company which operates in the interior contracting sector. This research aims to redesign the user interface to suit user needs on the CV X website using the design thinking method. The design thinking method has six stages, namely, empathize, define, ideate, prototype, test, and implement. This research carried out four of the six stages of design thinking. Several research results include a collection of companies' desires to change the layout, content and elements on the website, content regarding SVLK, the use of persuasive words, and navigation features in the website footer that are not yet available in the current design. Defining the problem at the define stage is the elimination of be spoke pages, the use of colors that match the characteristics of the company, the addition of interactive animations, and changes to all elements on the website. The results of collecting ideas at the ideate stage were 9 ideas. The realization of ideas at the prototype stage consists of 3 processes, namely the style guideline creation process, the redesign process, and a comparison of the current design with the redesign results. The process of creating a style guideline includes fonts, colors, button elements, website headers and footers. This research focuses on the website user interface only so that the test and implementation stages related to User Experience (UX) are not analyzed.

The Application of Human Organization Technology Model to Evaluate ERP Information Systems in General Contractor, Supplier and Trade National Companies

The goal of this study is to assess the system and identify the key performance indicators for the enterprise resource planning (ERP) information system. Researchers also spoke with a number of respondents in unstructured interviews; the results of these interviews served as some supporting information on the business. Saturated sampling combined with a nonprobability sampling strategy was employed by researchers. Thus, 100 respondents, or samples, were used in this study. To create the framework for the research model that would be utilized, research model creation was done. The HOT Fit model was employed in this study. There are four hypotheses that cannot be accepted, according to the study and discussion outcomes. System usage, user satisfaction, structure, and environment are the aspects that affect net benefit; system quality, information quality, and service quality are the factors that influence system use, user satisfaction, and structure. In this study, the variable relationship with the highest influence is IQ? US, with a path coefficient value of 0.5, and the variable relationship with the lowest value is SU? NB, with a route coefficient value of 0.1. Thirteen of the hypotheses are accepted, whereas two have little bearing.

Modeling of Accounting Information Systems in Companies Implementing the Sharing Economy Business Model

The purpose of this study is to offer modeling of the Accounting Information System, especially the payroll system, using the concept of the Business Process Management System. The object of this research is the online media company PT Kreasi Ngalam Media (AboutMalang.com). Currently, the system that is being used to manage employee data, calculate salaries, and generate reports still relies on manual processes. The use of a web-based employee payroll information system application is expected to provide significant assistance to companies in managing employee data, calculating salaries, and preparing reports. The research method used is qualitative, and the data collection uses primary data sources in the form of direct observation and secondary data sources from the company's payroll reports. The results of this research are in the form of a business process model based on the Business Process Model Notation (BPMN), which can improve effectiveness and efficiency, with an impact on improving the quality of the company's business processes.

SISTEM INFORMASI MANAJEMEN PLANING STOK DENGAN METODE MATERIAL REQUIREMENT STUDI KASUS DI PT. ARRGO SURYA ABADI

Technology currently plays an important role for a company. The implementation of information systems in companies is very popular because performance activities will run well, including the ease of data processing. In this case the company that wants information technology is PT. Arrgo Surya Abadi. The inventory system used at PT. Arrgo Surya Abadi still uses notes in the form of spreadsheets which are summarized every day, making it prone to errors in planning raw material needs, and it is difficult to control the use of production raw materials such as dyes. From this phenomenon, of course, a capable raw material planning information system is needed to process data and create raw material reports automatically. The aim of this research is to provide report data regarding the amount and time of raw materials procured to smooth production activities. The method used in this research is Material Requirement Planning (MRP). The results of this research conclude that with the existence of a computerized system at PT. Arrgo Surya Abadi can assist the production process related to procuring the right materials, in efficient quantities and time.

Impact of Accounting Information Systems (AIS) On Internal Auditors: A Comparative Study between Bangladesh and Turkey

Technological improvements have led to a widespread use of accounting information systems (AIS) in companies and industries across the globe. Moreover, AIS offers thorough and trustworthy information to both internal and external users by typically focusing on six main areas: people, procedures, data, software, IT infrastructure, and internal controls. The aim of this study is to determine how AIS have affected internal auditors in Bangladesh and how those effects compare to or diverge from those found in a related and unique study carried out in Turkey. Both primary and secondary sources were used to gather the data. Using close-ended self-administered questionnaires I analyzed the impact of accounting information systems on internal auditors in Bangladesh and using cross-country analysis measured these results against a similar study conducted in Turkey. In this work, SPSS is employed for validation. I posed 12 questions in the questionnaire, and 60 internal auditors from multiple sectors and various regions of Bangladesh responded. The results strongly indicate that internal auditors in Bangladesh believe that AIS contributes positively to their work, and the conclusions are remarkably similar to those of the prior study conducted in Turkey. This study definitively answers the question regarding the positive impact of AIS on internal auditors in Bangladesh and having similarities with Turkey. This study is relevant to a wide range of professions, not only internal auditors, because it emphasizes the relevance of information technology in the corporate world.

Analisa Pengukuran Kualitas Website E-Recruitment PT. Angkasa Pura Suport Menggunakan Metode Webqual 4.0

The success of developing a company's information system can be measured by the level of community satisfaction. The importance of service quality is not only based on the views of service providers, but also determined by public perceptions. To overcome the problems previously mentioned, analysis is needed to evaluate the quality of a website that is working properly or not. In order to know the quality of the website based on user opinion, the website must be tested using the Webqual 4.0 method. In this study the authors aim to analyze the quality of the e-recruitment website of PT. Angkasa Pura Support using the Webqual 4.0 method. The Webqual method has 4 variables, namely Usability (X1), Information Quality (X2), Service Interaction Quality (X3), and User Satisfaction (Y). The data collection method used is a quantitative method by distributing questionnaires to employees of PT. Angkasa Pura Support. The number of samples obtained was 60 samples from a total population of 150 people. The tests used in this research are validity test, reliability test, F test, T test, and coefficient of determination test. The results of this study indicate that each variable X1, X2, and X3 has an effect on variable Y with a significance value of 0.000 <0.005 and a calculated F value of 18.224 > 2.180 and a coefficient of determination of 49.4%.

Application Of Artificial Intelligence In Improving The Efficiency Of Corporate Information Systems

Artificial Intelligence (AI) has been widely applied in various fields, including important aspects in the development of enterprise information systems. This research aims to explore the use of AI in improving the efficiency of enterprise information systems and analyse its impact on organisational performance. In this research method, we collected primary data from several companies that have implemented AI systems in their operations. Secondary data was also collected from related literature, including case studies and previous research in this field. Furthermore, we conducted a qualitative analysis of the data and a quantitative evaluation of the impact of AI implementation in improving the efficiency of information systems. The results show that the implementation of AI has resulted in a significant increase in the efficiency of the company's information system. AI-assisted systems are able to automatically process and analyse data, predict market trends, identify anomalies, and provide strategic recommendations for decision-making. These efficiencies in turn improve operational performance, lower costs, and enhance more timely and accurate decision-making. We conclude that the use of AI in enterprise information systems effectively improves operational efficiency and organisational performance. However, important steps need to be taken to ensure successful implementation of AI, such as providing adequate resources, developing employee competencies, and considering the social and ethical impacts of using AI in a business context.

Pengaruh Pemanfaatan Teknologi Informasi, Partisipasi Pemakai Sistem Informasi Akuntansi, Dan Kemampuan Teknik Pemakai Terhadap Efektivitas Sistem Informasi Akuntansi Di Koperasi Simpan Pinjam Se - Kecamatan Sukawati

ABSTRACT
 This observation was carried out with the aim of uncovering the relationship or influence that is formed from the use of information technology, the participation of users of accounting information systems, and the technical skills of users on the effectiveness of accounting information systems for savings and loans in Sukawati District. 13 savings and loan cooperatives in Sukawati sub-district were designated as the study population with a sample size of 39 people who would later be analyzed using multiple linear regression techniques. in current observations it is revealed that the use of information technology can increase the effectiveness of the use of accounting information systems. in an effort to increase the effectiveness of the use of information systems, the cooperative must be able to make improvements to the user's involvement with the accounting information system, and the user's technical skills. In the future, this research is expected to be a basis for consideration by various parties who wish to increase the effectiveness of the use of information systems in companies through components that can influence it.

Assessment of the wind energy potential and economic viability of selected sites along Nigeria’s coastal and offshore locations

Wind energy is a promising sector in the power generation industry because it is renewable and globally available. In this research work, the wind energy potential and the economic viability of using wind turbines to generate electricity in some selected sites along Nigeria’s coastline and offshore locations were evaluated. Using the statistical two-parameter Weibull probability density function method, wind speed data retrieved from an indigenous oceanography company and global information system (GIS) were analyzed for wind energy harvest. The energy output, unit cost of electricity generated by three commercially available wind turbine models (3 MW, 4 MW, and 6 MW), net present value (NPV), and payback period were evaluated. Levelized cost of electricity (LCOE) sensitivity to the discount rate, foundation cost, and turbine lifespan were also examined. The findings from the study showed that the offshore sites have four times greater wind power potential than the coastal sites. The offshore sites can be categorized as “class IIIb” wind sites, making the locations suitable for wind energy harvest. The techno-economic analysis showed that the net gains from investing in a 60-MW wind farm in the region can be as high as $62,000,000.00, while the project payback time can be as low as 5.74 years. Two of the offshore sites are recommended for the development of an offshore wind farm in the country because of their relatively low LCOE (0.04 $/kWh), higher NPV, and lower investment payback time. The Vesta-117 model wind turbine is the most suitable wind turbine system and recommended for use in the region because of its low cut-in speed (3 m/s). Sensitivity analysis showed that the LCOE of offshore-01 was reduced by 31% when the lifespan of the V117 turbine was increased from 20 to 25 years. The results also showed that reductions in the discount rate and foundation cost positively affect the LCOE.

Analisis Penerapan Etika Bisnis Dalam Perusahaan: Studi Literatur Faktor Pendukung Dan Tantangan

This journal conducts an analysis of the implementation of business ethics in companies, focusing on supporting factors and challenges faced. In an era of rapid industrial growth, companies are confronted with intense competition, shifting customer preferences, environmental sustainability, and a shortage of quality human resources. The application of business ethics becomes crucial in adhering to established rules and norms, building corporate reputation, and achieving long-term success. Additionally, it is important to consider the impact of the company's information systems on society and to apply ethical principles in the use of algorithms and artificial intelligence. Through literature analysis, this journal provides recommendations and guidelines for business practitioners currently operating their businesses.

Analisis Penerapan Sistem Informasi Pada Proses Bisnis Perusahaan Jasa: A Systematic Literature Review

An information system is a collection of parts connected to one another in order to accomplish specific objectives. Information systems can be developed using a variety of tools, including waterfall, RAD, prototype, and many more. The purpose of this study is to examine how information systems are used in the world of service businesses. The information used for the study was sourced from Google Scholar, and the keyword "Implementation of service company information systems" was used in the Publish or Perish tool. The systematic literature review (SLR) method was used in the research to find and examine the data necessary for this investigation. Conclusions were reached that the use of information technology had a favorable impact on the service industry.

When Automatic Filtering Comes to the Rescue: Pre-Computing Company Competitor Pairs in Owler

Competitor data constitutes information significantly valuable for many business applications. Meltwater provides users with access to a large Company Information System (CIS), Owler, which contains competitor pairs and other useful information about companies. Meltwater has been seeking a practical solution to discover more competitor pairs in Owler. The first attempt, a fully-manual workflow (called MW_Manual) for finding more competitor pairs in Owler consisted of two manual steps: a filtering step that excludes obvious non-competitor company pairs, and a further inspection process that inspects each left company pair after the filtering step. MW_Manual was cost prohibitive because the results of the filtering step contained too many non-competitor pairs. Inspecting such non-competitor pairs caused an overhead to the overall workload. To reduce the manual workload, especially the required human effort in the manual inspection process, Meltwater has transformed MW_Manual into a semi-automatic workflow (called MW_CPFilter) by replacing the manual filtering with an automatic yet more precise process that adopts a system called CPFilter. This paper presents CPFilter, a system used in the filtering process of MW_CPFilter. CPFilter automatically pre-computes likely competitor pairs from existing competitor pairs in Owler. CPFilter combines (i) the generation of new competitor candidate pairs by inference from existing competitors and other company-specific knowledge, with (ii) the validation of each candidate competitor pair of two companies by checking whether or not empirical evidence that indicates the competitor relationships of these two companies can be found. CPFilter has three key advantages compared with the manual filtering process and previous works: (i) it resulted in a high workload reduction rate of 0.81, (ii) it is domain-independent so that it can be applied to different sectors in Owler, and (iii) its results are explainable so that humans can easily understand its results.