Computer-based Accounting Information System Research Articles

Utilization Of Computer-Based Accounting Information Systems And Competency Towards Financial Report Transparency With Financial Report Quality As A Moderation Variable

Purpose: This study aims to examine (1) the effect of the use of computer-based accounting information systems (SIA) on the quality of financial statements in organizations located in the Depok City Government. (2) The effect of competence on the quality of financial statements in organizations located in the Depok City Government. (3) The effect of transparency on financial statements in organizations located in the Depok City Government. Method: This study used a type of quantitative research. The source of data in this study is using primary data obtained from the results of questionnaire distribution. The population in this study is 13 OPD, 1 Regional Secretariat, and 2 Agencies in Depok City. In this study, the number of samples was 68 peoples. Finding: The results of this study show that the use of computer-based accounting information systems (SIA) has a positive effect on the quality of financial statements while competence has a negative effect on the quality of financial statements. Transparency variables are proven to moderate the relationship between the use of technology-based SIA and competence on the quality of financial statements. Novelty: The novelty of this research, the researcher adds a moderating variable of tranparancy and report quality.

The Important Role Of Internal Control In Accounting Information Systems

This study discusses the important role of internal control in Accounting Information Systems. The purpose of this writing is to provide an overview or explanation with a literature study approach on the important role of internal control in accounting information systems. In addition, the writing of this paper aims to provide knowledge of whether the use of computer-based accounting information systems can guarantee the success of a company without supervision from the company's business people. The author discovers six important roles of the Internal Control System. The first is to have a great influence on computer-based Accounting Information Systems. Internal Control Systems can prevent excessive resources in the company, Create accountability of financial statements, and increase the credibility and quality of the company; then, its management makes it easy to make decisions and prevent fraud. Accountant information computer-based systems cannot run properly without management control.

Evaluation of Accounting Information System Using Usability Testing Method and System Usability Scale

The computer-based accounting information system IBS Core has been used by Renon Pekraman Village Credit Institution since 2016 to facilitate all transaction processes. This study aims to evaluate the usefulness of the IBS Core accounting information system, determine the effectiveness, efficiency, and user satisfaction with the IBS Core accounting information system, and identify areas that need improvement in the IBS Core accounting information system.The method used in this study is Usability Testing using performance measurement and retrospective think aloud (RTA) as well as the System Usability Scale (SUS). The results of the study show that the IBS Core system has a high effectiveness score of 92.50%. The average time required for participants to complete the task scenario is 68.9 seconds, and users feel that the available content is clear and consistent. In addition, the average System Usability Scale (SUS) score is 86.125, where the results were above the standard average SUS score. The IBS Core System Score was ranked B with the adjective ratings "Excellent” Next, the acceptability ranges are included in the "Acceptable" category, and finally the net promote score (NPS) is included in the "Promoter" category, showing that the use of the IBS Core system gets a very good assessment from its users. This shows that the IBS Core system is highly appreciated and considered very useful by its users.

Development of Computer Accounting Applications with Microsoft Excel VBA (Macro) in The Preparation of Financial Statements of Micro, Small and Medium Enterprises (MSMES) Coconut Wood Furniture

Micro, small and medium enterprises (MSMEs) are one of the economic activities carried out by most Indonesians. MSMEs have a very significant contribution in employment, forming Gross Domestic Product, national export value and national investment. Until 2019, the number of MSMEs in Indonesia reached 56.5 million. In this study, it found that the accounting information system was weak and not in accordance with Financial Accounting Standards at the Technical Education Training Center (BLPT) GMIM Kaaten Tomohon. Seeing the importance of accounting information systems today to the progress of business organizations, and the number of orders for goods at BLPT GMIM Kaaten Tomohon is currently increasing, a fast, accurate and accountable recording process is needed in order to make decisions appropriately based on Financial Accounting Standards. The purpose of this study is to help MSMEs develop the application of a Microsoft Excel VBA (Macro) based accounting information system on BLPT GMIM Kaaten Tomohon. The development method in this study uses the Borg and Gall Research and Development (R&D) model, through this model aims to produce a computer application-based Accounting information system. Data is obtained directly from the company through interviews and documentation. Based on the data obtained, it is stated that the BLPT GMIM Kaaten Tomohon accounting information system has several weaknesses, such as the non-implementation of a computer-based accounting information system. From these weaknesses, researchers provide advice to use a Microsoft Excel VBA (Macro) based accounting information system that is easy to operate and in accordance with SAK EMKM.

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.

The Impact of Use of Expert Systems on Improving Effectiveness of Accounting Information Systems: Applied Study in Iraqi Commercial Banks

The study aimed at identifying the concept, characteristics, types, advantages, and dimensions of expert systems, and the concept and effectiveness of accounting information systems in Iraqi banks, and found a moral effect on the dimensions of expert systems (hardware, equipment, software and applications) on the effectiveness of accounting information systems in Iraqi commercial banks in their dimensions (system quality, information quality, user satisfaction). Expert systems also assist the banks accounting information systems in obtaining timely, accurate, appropriate and highly reliable financial and non-financial data and information. The study recommended the necessity of involving accountants in the development of computer-based accounting information systems in all different stages related to systems development, and the necessity of working on developing expert systems in banks in a way that suits the technical developments taking place in providing services and their different applications that take place in the business environment to meet the needs and requirements of beneficiaries.

Penerapan sistem informasi akuntansi menggunakan software microsoft excel dalam penyusunan laporan keuangan inhouse klien pada PT. Pandya Paraduta Asca

This study aims to determine how the in-house software-based Accounting Information system at PT Pandya Praduta Asca as a business actor. The subject of this research is a financial services office, namely PT. Pandya Paraduta Asca. Computer-based accounting information systems play an important role in supporting company performance. At PT. Pandya Paraduta Asca, in compiling the client's inhouse financial reports using a computer-based accounting information system with Microsoft Excel software as a data processing application, starting from drafting, data entry, processing, to the resulting output. The resulting output is in the form of financial statements. These financial statements will be used by clients for their benefit. In this case, PT X uses the financial statements for its purposes with the Bank. The application of Microsoft Excel has several advantages, namely the level of effectiveness and time efficiency is better than other applications. While the drawback is that there is no warning when a recording error occurs.

Penerapan Sistem Accurate Dalam Penyusunan Laporan Keuangan

In this era of increasingly transparent and open globalization, it has brought all the activities of human life into tight competition in the field of technology.The impact of technological developments on work activities is that many people from all walks of life use computers.Incorrect use of computerized technology is in accounting information system in a company. The role of accounting information systems helps enterprise leaders make management decisions by organizing documents and notes, resulting in precise and accurate financial report information to facilitate the management of corporate activities.
 This research aims to determine the application of accurate systems can assist in the preparation of financial statements and analyze whether there is weakness of the system that is running.The author conducts research at Afifa Laundry, Jl. Raya Laladon Indah No.7 Bogor. This research uses qualitative methods of descriptive. The Data used in this research was obtained through interviews, observations, and documentation conducted at Afifa Laundry.
 Based on the results of the implementation of a new computer-based accounting information system at Afifa Laundry has made a very positive impact for the company, starting with a neat customer number, the existence of a sales invoice, and the absence of a feedstock in the registration of invoices and companies can control the finances of costs and revenues, and can easily generate financial statements.
 
 Key Words: Accounting information System and Accurate Accounting Software version 5

Penerapan Sistem Informasi Akuntansi Berbasis Aplikasi Microsoft

This study aims to analyze the role of application-based AIS for UD. Meeting Sustenance. This research method is descriptive qualitative. The object of this research is UD. Meet Sustenance which is located in Yosomulyo, Kab. Banyuwangi. The results showed that the existing business processes at UD. Meeting Sustenance in the application application stage through a computer can be described with a Flowchart flow to facilitate identification of business processes. Conclusion, UD. Temu Rezeki has not yet implemented a computer-based accounting information system.
 Keywords: Accounting Information System (AIS), Sales System, Computer Application, MSME

PENDAMPINGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA TOKO UMAT KOPERASI SYARI’AH MADANI BANYUMAS RAYA

This community service activity aims at providing assistance in the application of a computer-based accounting information system at “Toko Umat” the Banyumas Raya Syariah Madani Cooperative located at Jl. KS Tubun No. 14, Purwokerto Barat. This PKM activity was carried out in the period May-October 2019 and was successfully carried out in accordance with the plan where the target of this activity has been achieved by implementing a computer-based information system designed by the PKM Team in partner organizations. It is expected that with computerized business management the partner will become more professional in managing it business.

Identifying the Degree of Compatibility between Computer-based Accounting Information Systems, Requirements and Barriers to E-Commerce in Iranian Service Companies According to a Joint Project of the United States and Canada

The purpose of this study is to identify the degree of compatibility between computer-based accounting information systems, requirements, and barriers to e-commerce in Iranian service companies according to a joint project of the United States and Canada. The present study is applied in terms of purpose and descriptive-analytical in terms of method. The statistical population is service companies listed on the Iranian Stock Exchange (fifty-five companies). The statistical sample included 48 employees of accounting departments. So, the questionnaire was distributed among 48 employees in the accounting departments. All participants in the sample answered the questionnaire. We used the resources, references, books, papers, and scientific journals available in libraries (extracting studies related to the research topic) and the Internet (discovering new topics in the field of research) to collect data and information. Also, the main tool for collecting primary data was a questionnaire whose questions were prepared and designed based on a five-point Likert scale and a joint project between the United States and Canada (Al-Qishi, 2003 and Mahern, 2009). Before distributing the questionnaire, some experienced professors and experts in the field of accounting sciences evaluated the apparent validity of the questions. The reliability of the questionnaire was also assessed through Cronbach's test. To analyze the data, SPSS software and arithmetic mean test and standard deviations were used to determine the degree of compatibility between the studied variables. The results showed that there is sufficient compatibility between computer-based accounting information systems and e-commerce requirements in Iranian service companies according to a joint US-Canadian project.

Pendampingan Penyusunan Laporan Keuangan Koperasi dengan Menggunakan Excel di Lingkungan Kesra Perumnas Tanjung Karang Permai Mataram

This service aims to make savings and loan cooperatives in the Welfare Environment easy to access bank credit through the implementation of a computer-based accounting information system in the process of preparing financial reports and this becomes a pilot model in developing financial statement applications for other types of cooperatives in the city of Mataram. This service method consists of: 1) the first stage where the creation of a computer application for managing the financial statements of savings and loan cooperatives. With this application, it will be easier for administrators to make cooperative financial reports. 2) the second stage, where computer application training for the management of cooperative financial reports. This assistance is carried out in one of the houses of the cooperative management in the Perumnas Welfare environment using their respective laptops and also the assistants visit one of the administrators in their respective homes to be given assistance. This assistance is carried out for a day with 9 cooperative managers from 9 RTs in the Welfare Environment. This mentoring activity went smoothly. All participants enthusiastically followed the event to the end. Participants also considered that this assistance was important and indispensable for cooperative management. Participants hope to be followed up by providing more assistance so that the management can apply the preparation of cooperative financial reports using excel.

Analysis of Accounts Payable and Accounts Receivable Accounting Information Systems on Building Materials Small and Medium Enterprises (SMEs) Using the PIECES Method

Using the PIECES method, this study aims to examine the accounts payable and accounts receivable accounting information systems of building materials SMEs. Based on the PIECES method, there are six analysis variables: Performance, Information, Economy, Control, Efficiency, and Service. This study is descriptive qualitative in nature, with a case study approach. The data type used is primary data. Data gathered at UD. Rizka Jaya through observation and interviews. The findings indicate that UD. Rizka Jaya's accounting information system has flaws in the six aspects of the PIECES analysis assessment variable. This is due to the lack of an accounting information system and a weak internal control system. It is propose, UD. Rizka Jaya developed a computer-based accounting information system for accounts payable and accounts receivables along enhanced the internal control system as it can produce information that supports decision-making.

PENGARUH DUKUNGAN ATASAN, KETERLIBATAN PENGGUNA SISTEM INFORMASI TERHADAP KEPUASAN PENGUNA SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN KEDIRI TABANAN

Therphenomenon that occurs related to the financial institution in the villageplevel (LPD) in Bali, not many people want to accept and use IT-based information systems7, inmthencase of information system ITn-based today is a demand to support smooth operations. This3studylaimsktocdeterminevthegeffectkofjsuperiors support onnthelsatisfaction ofouserspofk computer-based accounting1informationpsystemshin the\LPD in Kediri subdistrict, Tabanan regency. To find out the effect of the involvement of information system users on user satisfaction of computer-based accounting information systems in LPD in Kediri sub-district Tabanan regency. The study was 52 people by using a purposive sampling method. Data collection uses a Likert scale questionnaire. Data analysis techniques by using multiple linear regression. The results showed that there is a positive and significant influence of superiors support on the satisfaction of users of computer-based accounting information systems at LPD in the sub-district of Kediri , Tabanan regency. And there is a positive and significant influence between the involvement of information system users on the satisfaction of users of computer-based accounting information systems at LPD at Kediri subdistrict, Tabanan regency. It is recommended to increase user satisfaction by increasing user involvement in system development, especially in user involvement in determining how to meet the information needed. And increased support from top management in the form of providing funds for system development.

Analisis Perancangan Sistem Informasi Akuntansi Terhadap Pembuatan Pembukuan Akuntansi Berbasis Microsoft Excel Pada CV. Surya Anugerah Investindo

Seeing the importance of accounting information systems today for organizational progress in helping the implementation of accounting bookkeeping, so it requires a fast and accurate recording process. CV. Surya Anugerah Investindo is a developing company in the field of cobroke property, there is still no accounting information system so that making accounting books is still manual. The weaknesses are that the management or the data process is slow, requires a lot of effort or stages, the information generated has a high enough potential for error. The purpose of this study is to try to design and implement an accounting information system based on Microsoft Excel to produce accounting bookkeepers as needed. Data obtained directly from the company through interviews and documentation. Based on the data obtained, states that the accounting information system CV. Surya Anugerah Investindo has not implemented a computer-based accounting information system. From these weaknesses, researchers provide suggestions for the design of accounting books using a Microsoft Excel-based accounting information system

KONSEP DAN APLIKASI PENCATATAN TRANSAKSI PENJUALAN DAN PENERIMAAN KAS AKUNTANSI BERBASIS KOMPUTERISASI BAGI PENGURUS KOPERASI INKOP KARTIKA

In line with the importance of computer applications in accounting records, Inkop Kartika cooperatives as the main cooperative conducting an examination of the report of the central cooperative conducting savings and loan transactions activities require an understanding of accounting for sales and revenue transactions through certain software applications. The debriefing of participants, especially the management of cooperative members, must be carried out in order to have a good mastery of the concepts and practices of this computer-based accounting information system, particularly in sales and cash receipts using Zahir accounting software.Community Service Activities (PKM) are carried out by several lecturers from the Faculty of Economics and Business of Trisakti University in collaboration with Inkop Kartika for 2 (two) days at Campus A of FEB Trisakti University, on 19-20 August 2019, with a total of 26 participants. Activities in the form of lectures and training. The results and findings of this training activity are known that this activity is very helpful for the managers of Kartika InKop in recording accounting transactions, especially sales and cash receipts using Zahir software

Identifying IT governance condition (case study: KPRI-UNDIP)

Koperasi Pegawai Republik Indonesia Universitas Diponegoro (KPRI Undip) consists of various service units. One of them is Unit Simpan dan Pembiayaan that provides savings and loan services from and only to members. Currently KPRI UNDIP already uses computer-based accounting systems and information system that can help administrative and operational processes become effective and more efficient. This research aim is to identifying IT IT Governance condition using COBIT 5 framework. From the mapping process the scope of IT governace audit are EDM01, EDM02, EDM05, APO10, BAI06, DSS01, DSS02, DSS03, DSS04, DSS06, and MEA0, which selected to identify IT governace KPRI UNDIP condition. The result is that in domain EDM01, EDM02, EDM05, APO10, BAI06, DSS03, DSS04, DSS 06 and MEA01 at level 0. As for the domain DSS01 and DSS02, and DSS06 are at level 1.

Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur

This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.

Effectiveness of Accounting Information Systems and the Affecting Factors

The development of technology in the era of globalization accompanied by the development of technology-based information systems has undergone rapid changes. Accounting information systems are considered an important factor in the sustainability and success of an organization. Accounting information systems can be said to be effective if the system is able to produce information in a timely, accurate and reliable manner. This study aims to obtain empirical evidence of the effects of incentives, level of education, experience and skills on the effectiveness of accounting information systems. The method used in sampling is to use a purposive sampling method with criteria for sampling employees who have implemented a computer-based accounting information system and utilize information technology in carrying out their daily tasks. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of data analysis, it can be concluded that incentives, levels of education, experience, and skills have a positive effect on efektiveness accounting information systems at PT. Angkasa Pura Logistics.

Sistem Informasi Akuntansi Pemesanan dan Pembayaran (Ordering and Billing) Makanan dan Minuman Berbasis Android Pada RM. Ayam Goreng “Padamara” Purbalingga

Abstract - Ordering and billing transactions of food and beverages in a restaurant business are in the revenue cycle. Transactions in the revenue cycle have an important role for the company because from this transaction the company gets cash income. The use of information technology to support the transaction process can increase the effectiveness of the transaction process. Transactions can be processed quickly and accurately. Restaurant business can use accounting information systems to improve the effectiveness and efficiency of transaction processes in the revenue cycle. A computer-based accounting information system is needed in processing transactions. In this study, the authors developed the application of accounting information systems to process transactions in the revenue cycle for restaurant business activities. This application processes transaction data starting from ordering, payment and making revenue reports from restaurant business activities.
 Keywords: Order, Billing, Accounting Information System