Computer-based Accounting Research Articles

Programmatic forecasting of treatment and diagnostic measures for congenital cleft lip and/or palate

Relevance. The documentation processes in medical organizations across the DPR are being restructured, particularly in relation to providing therapeutic and rehabilitative care for children with congenital maxillofacial anomalies. Significant changes have been made to both the requirements for medical documentation and the speed at which it is processed, thanks to advancements in information technology and the introduction of individual electronic medical records. In this era of medical digitalization, it is crucial to simplify data collection and improve the forecasting of the effectiveness of therapeutic and rehabilitative measures conducted at the Pediatric Maxillofacial Surgery Center in Donetsk.Materials and methods. To evaluate the effectiveness of forecasting therapeutic and rehabilitative measures using the "Outpatient Monitoring" software, a previously developed model for predicting treatment outcomes was used. This model is based on an analysis of factors and indicators that reflect different aspects of the treatment and rehabilitation process for children with cleft lip and/or palate.Results. The study led to the implementation of a methodology for forecasting the effectiveness of therapeutic and rehabilitative measures at the Pediatric Maxillofacial Surgery Center in Donetsk, utilizing the " Outpatient Monitoring " computer-based accounting and analytical software, which facilitates both practical and scientific tasks related to the monitoring, treatment, and rehabilitation of children with cleft lip and/or palate.Conclusion. The developed forecasting model will greatly simplify the work of specialists at the Pediatric Maxillofacial Surgery Center.

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.

THE PROVISION OF ACCOUNTING AND FINANCIAL SUPPORT FOR BUMDES

Bunutin Village is situated inside the administrative boundaries of Bangli District, which is located in the regency of Bangli. The implementation of this PKM holds significant importance due to the various challenges encountered by BUMDes Panca Sedana Sari Bunutin. These challenges encompass human resources, company type, capital, professionalism, community support and trust, as well as planning. The implementation of BUMDes aims to foster collaboration among community institutions, leading to enhanced effectiveness in promoting equitable community welfare. The establishment of BUMDes is predicated upon the assessment of the village's needs and potential, with the aim of enhancing the welfare of the community. Hence, it is imperative to implement substantial measures in order to ensure the effective, efficient, professional, and autonomous management of BUMDes. The process of generating financial reports for every company, including BUMDes, necessitates diligent execution. Financial reports play a crucial role in assessing the financial standing and operational effectiveness of a corporate entity. The financial reports now utilised employ a manual system and do not adhere to the prescribed financial accounting standards. One potential solution to address this issue is to provide training to managers on the utilisation of computer-based accounting programmes. The current state of business management is deemed insufficient, necessitating the provision of comprehensive education on the subject. This will enable individuals to effectively harness the potential of their communities. Based on the findings obtained from the service conducted on May 17, 2023, which was attended by all BUMDes (Village-Owned Enterprises) across the Bangli district, it was observed that a significant number of BUMDes administrators had not submitted financial reports for their business activities. This lack of reporting was attributed to a limited comprehension of accounting terminology and processes among the administrators. There are only 27 BUMDes (Village-Owned Enterprises) that have achieved development and possess the capability to generate financial reports and get comprehensive explanations pertaining to BUMDes accounting principles and financial guidance. The forthcoming year, the director of the Community and Village Empowerment service expresses the desire for Warmadewa University to sustain its current service while exploring alternative subject matters. Additionally, the director aims to provide more comprehensive guidance to BUMDes administrators in the meticulous preparation of financial reports.

대학의 교육환경특성과 학습만족도, 학습몰입의 관계 분석 -전산회계교육을 중심으로-

This study was conducted to improve class quality by identifying factors that improve learners' learning satisfaction and learning engagement. An online survey was conducted from May 2 to May 27, 2022. Data were collected from 110 students who had taken computer-based accounting classes among students majoring in healthcare management. The effective responses of 101 copies were analyzed using SPSS Program Version 25. First, it was found that the professor's teaching techniques and computer-based accounting software had a significant effect on learning satisfaction. Second, it was found that the professor's teaching techniques had a significant effect on learning engagement. Based on the results of this study, the factors affecting learners' learning satisfaction and learning engagement were found, and measures should be prepared to improve class quality based on consideration of each factor.

Resilient Supply Chains to Improve the Integrity of Accounting Data in Financial Institutions Worldwide Using Blockchain Technology

Accounting information systems (AIS) gather, store, and analyze data in providing information to business leaders. Information technology resources and a computer-based accounting system are often used to monitor accounting activities in an accounting information system. Supply chain management strategies, planning, and implementation are increasingly dependent on the expertise of accountants with globalization. The accountant's job is to assist the supply chain design, development, and implementation group. Top management commitment, the kind of accounting information systems used, and input controls are all factors that affect accounting information systems' data quality. They can trace any form of theft or misappropriation using the blockchain (BC), which maintains asset transfers. In hopes of avoiding fraud, agreements loaded with economics and finance principles might be used to govern corporate operations. Using internet of things (IoT) data, banks can better understand their customers' business demands and value chain.

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.

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

IMPLEMENTATION THE LAW OF REPETITION IN ACCOUNTING

To prove that polytechnic graduates have qualified expertise in the field of accounting, then every student is required to follow the certification as a requirement of graduation. One of the competency units in the field of accounting that is regulated in the Indonesian National Competency Standards is to operate computer accounting applications. The purpose of this study was to find out the comparison of computer-based accounting certification passing grade level between before and after implementation of law of repetition. Participants who joined law of repetition activities amounted to 52 people. The results showed that the number of students who passed computer-based accounting certification after Participants who joined law of repetition activities amounted to 52 people was 24 people. These results increased 100% when compared before the implementation law of repetition. The independent sample t test showed a significance of 0%. The significance is smaller than p value of 5%, hence this means computer-based accounting certification pass rate after law of repetition has a significant difference when compared to computer-based accounting student certification graduation rate before law of repetition. The results of this study prove that law of repetition has an important role in helping prepare students in facing computer-based accounting certification test.

PENGENALAN STANDAR AKUNTANSI BERBASIS KOMPUTER DALAM MEWUJUDKAN DESA WISATA YANG MANDIRI

This subservience was done for human sources of tourism are not used optimally and the use of manual accounting is not effective and efficient in accommodating the development of the activities of village tourism. In addition, management and other institutions involved need financial report quickly and objectively. These phenomena are the result of the development of computer technology. The aim of this subservience is giving knowledge on businessman and development of village tourism finance through introducing computer-based accounting in order management and other institutions involved ready to take such policy. In accordance with the result of field survey, a more effective technique was by dissemination and guidance comprehensively on developing strategy for village tourism and introducing computer-based accounting in case of management activities of village tourism are able to be developed and be being an autonomous one. The finding was simple people having better comprehension on the use of computer-based accounting than manual.

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.

BELAJAR AKUNTANSI DASAR DENGAN CARA MUDAH DAN MENYENANGKAN

Perumda Pasar Satria Purwokerto has the goal of playing an active role in assisting the availability of supply, stability and affordability of prices for staple goods in the Banyumas area. For this reason, efforts are being made to foster and empower Market Traders to increase Regional Original Income (PAD). Internally, Perumda's management also made self-improvement by empowering and increasing the competence of its employees. In the field of accounting, Perumda's management seeks to improve the accounting competence of its employees so that they are able to carry out their duties and responsibilities better. Accounting training is carried out to increase understanding and insight into accounting and transaction processing practices at Perumda Pasar Satria. This is deemed necessary by management to support the achievement of the goals of Perumda Pasar Satria. The first stage of accounting training has been carried out by providing insight and knowledge of accounting and manual transaction processing practices. Furthermore, training will be carried out to improve computer-based accounting competencies. Employees are expected to have accounting knowledge and skills, although not all of their work is directly related to the application of computer accounting.

PENDAMPINGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DAN WEB UNTUK MENINGKATKAN PROFESIONALISME PENGELOLAAN USAHA PADA KSPPS AT-TAUFIQ MITRA UMAT DESA KOTAYASA KECAMATAN SUMBANG KABUPATEN BANYUMAS

Weaknesses still felt by microfinance institutions include the unclear organizational structure and division of work, the absence of recording and reporting of financial transactions, and the imperfect manual, computer-based, and web-based accounting information system (AIS). This PKM will be hosted at the At-Taufiq Mitra Ummah of the Sharia Savings and Loans Cooperative (KSPPS) in Kotayasa Village, District of Sumbang. The objective of this PKM is to build a manual, computerized, and web-based accounting information system for partner microfinance institutions. This PKM is scheduled for 10 months in 2022 which is ended in November 2022 so that the objective can be met. The outcomes of the accounting information system model from the research is implemented in the form of a manual-based and computer-based accounting system in this 8 months PKM project. In 2022,  assistance is provided for the implementation of a computerized accounting system and the implementation of a web-based accounting information system.

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.

Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Aplikasi MYOB pada UD Keluarga di Kota Payakumbuh

This study aims to determine whether the MYOB application can be used as a tool for recording financial statements effectively and efficiently at UD. Family in Payakumbuh. Jenis data used are primary data and secondary data. Method of data analysis conducted in this research is descriptive qualitative analysis and comparative analysis. The results of this study show that with the existence of computer-based accounting system, especially MYOB is very helpful business management, because the report produced more up to date and MYOB can improve the quality of financial statement information with speed, accuracy, completeness, etc. can clearly analyze each transaction there every day. The author suggests to UD. Family, to record all transactions that occur into MYOB so that it can further increase security in data storage and need training in order to run MYOB and be in accordance with accounting principles so that they can compile financial reports in a timely manner and can retrieve information quickly.