Computerized Accounting Information Systems Research Articles

Analisis Pengaruh Keterlibatan Pengguna, Dukungan Manajemen Puncak terhadap Kinerja Sistem Informasi Akuntansi

The use of a computerized accounting information system can help in the processing of company data so that from this data it will produce information that is useful for the company. This study uses a systematic approach to review the literature. The results of this research aim to determine the influence of formalization of system development, the involvement of AIS users, to provide real experience about the use of computerized information systems can help organize business information in such a way that it produces useful information for business. This study uses a systematic literature review. The results to find out the research aimed at the results of system development, the role of users of accounting information systems, analyze the impact of accounting system performance and the user's ability to work on projects, and provide empirical evidence. This research method uses the systematic review method (SLR) to analyze journals and articles. In addition, the purpose of this study is to determine the impact of user understanding level, peak management support, and user interest in performance. By analyzing journals and articles published between 2015 and 2024, the study focuses on the impact of key management systems that help users participate in the performance of accounting systems. Fifty journals are used as sources in this journal research. The impact of the accounting information system and the user's ability depends on the business's motivation for the process. This research method uses the systematic review method (SLR) to analyze journals and articles. In addition, the purpose of this study is to determine the impact of user understanding level, peak management support, and user interest in performance. An analysis of journals and articles published between 2015 and 2024, focusing on the influence of senior management on user participation in the performance of accounting systems, Fifty journals were used as sources in this journal study.

The Impact of The Computerized Accounting Information System in Reducing Financial Risks in Jordanian Commercial Banks

Purpose: The purpose of this study was to assess the impact of computerized accounting information systems (CAIS) on reducing financial risks within Jordanian commercial banks listed on the Amman Stock Exchange. This involved examining the components, characteristics, and benefits of CAIS in this context. Methods: The study employed a questionnaire-based approach to gather information, distributing 75 questionnaires among financial managers and internal auditors within Jordanian commercial banks. A total of 64 questionnaires were retrieved and analyzed to draw conclusions. Results and Discussion: The analysis revealed a significant impact of various variables related to computerized information systems in mitigating financial risks within the sampled banks. This finding underscores the importance of CAIS in enhancing risk management practices within the banking sector. Notably, the study highlights the necessity of corporate governance implementation and the preparation of specialized reports to enhance financial risk disclosure processes. Implications of the Research: The findings of this research have several implications for both academia and practice. Firstly, they emphasize the crucial role of CAIS in reducing financial risks within commercial banks. Secondly, they underscore the importance of implementing robust corporate governance mechanisms to strengthen risk management frameworks. Additionally, the study suggests the need for further research to explore the impact of accounting information systems on different types of risks and their consequent effects on financial performance. Originality/Value: This study contributes to the existing literature by providing insights into the specific context of Jordanian commercial banks and their utilization of CAIS for managing financial risks. By identifying the components, characteristics, and benefits of CAIS in this setting, the research adds valuable knowledge to the field of accounting and finance. Moreover, its recommendations for enhanced corporate governance practices and specialized reporting can inform practical strategies for risk management in banking institutions.

Computerized accounting information systems: An application of task technology fit model for microfinance

This study investigates the factors of Computerized Accounting Information Systems (CAIS) and the application of Task Technology Fit (TTF) in 190 decision-makers at accredited microfinance in Indonesia that apply technology adoption in decision-making processes. The results of analysis with SEM AMOS highlighted some findings: (1) The system quality of the computerized accounting information system and task analyzability have a significant effect on Task Technology Fit (TTF), (2) Task Technology Fit (TTF) has a positive relationship with perceived usefulness and sustainable performance. Furthermore, this study contributes to the development of TTF theory in optimizing integrated technological capabilities, accounting information systems, and task characteristics toward Sustainable Performance. The prominent contribution of this research is the importance of technology (including CAIS and Core Micro Banking System). Finally, this study will enrich references in the field of Accounting and Finance, especially for the application of technology for Sustainable Performance in Microfinance.

Digital Accounting Information System Implementation at BPKAD SAMOSIR District

Digital Accounting Information System Implementation at BPKAD SAMOSIR District

Pengaruh Impelementasi Sistem Informasi Akuntansi Manufaktur Dalam Zahir Accounting Versi 6

With increasingly fierce competition and business development as well as management's need for accurate accounting information as a basis for decision making, the manual system is no longer effective. However, it cannot be denied that there are still many entrepreneurs who still use manual recording systems due to lack of knowledge about computerized systems. So, the authors observe the accounting data processing process on CV. Muda Teknindo who still uses manual recording where the previous author made observations on the existing system at the lathe workshop and then then applied it to a computerized accounting information system using Zahir Accounting Version 6. The purpose of this study was to implement an Accounting Information System using the Zahir Accounting Version 6 application in beauty salons that still use Microsoft excel in order to achieve accounting reports according to to applicable accounting standards. This research was compiled for approximately one month based on transaction data that occurred in March 2022.
 Keywords:
 Accounting Data Processing, Lathe Workshop, Zahir Accounting Verson 6

Penilaian Sistem Informasi Akuntasi Siklus Penjualan Kamar di Hotel Garden Palace Surabaya

Accounting information system is one of the instruments used by companies to achieve company goals. A good information system is an information system that is supported entryway an effective internal control. The company's internal controls must be periodically reviewed to be effective. The Garden Palace Hotel already has a computerized accounting information system, but internal control is not effectively linked to access control activities. Increase the effectiveness of inside control with five COSO components. The results of the research were: climate control, especially hierarchical construction, did not work as expected. This affects the adequacy of internal controls in the cycle of credit transactions. Doubled posting bets and error values ​​were still reasonable and the control measure that susceptible was access control.

THE RELEVANCE OF COMPUTERIZED ACCOUNTING INFORMATION AND ITS EFFECT ON IMPROVING THE EFFECTIVENESS OF EXTERNAL AUDITING IN YEMEN COMMERCIAL BANKS: A SURVEY STUDY

The main objective of this study was to investigate the relationship between the relevance of computerized accounting information and the effectiveness of external auditing in Yemen commercial banks. To achieve this goal, the study used a quantitative research approach, and 350 questionnaires were distributed to workers at the administrative levels in Yemen commercial banks and external auditing offices that audit banks. The number of rounded questionnaires valid for statistical analysis reached 300, i.e., 86% of the distributed questionnaires. The findings of the regression model show that the unstandardized coefficient B for the relevance of CAIS is 0.724, which is significant as the p-value is less than 0.05.and this signifies that one-unit variation (increase) in the relevance of CAIS leads to a variation of 0.724 units of variation (raise) in the effectiveness of external audits in commercial banks in the Republic of Yemen. It was concluded that the computerized accounting systems were designed with relevancy in mind, which reflected favorably on the effectiveness of the external audit. This indicates that the results produced by computerized accounting information systems are effectively relevant to the results produced by an external audit. Overall, the study suggests that in order to improve the effectiveness of external auditing in Yemen commercial banks, it is important to ensure that the computerized accounting information being used is relevant and accurate. Therefore, it is safe to say that there is a positive connection between the relevance of computerized accounting information and the external audit's effectiveness.

The Impact of using Computerized Accounting Information Systems on quality of accounting information; an Analytical study for construction sector in KRG

This paper aims to show the value of computerized accounting information system on the quality of accounting information by investigating the specific features of CAIS with a field of construction sector in Kurdistan region of Iraq. Even though organizations in the current era are confronted with technological advancements, but still no previous study in construction sector has investigated this subject matter through the lens of CAIS, in KRG. To obtain objective of the study Self-administrated questionnaires on five-point likert scale was used to collect data, judgment sampling was applied, and the sample size was 140. Independent variables of the study represent features of CAIS, while dependent variables represent qualitative characteristic of accounting information. Empirically the statistical SPSS software has been used to analysis the identified data and concluded result indicate features of CAIS significantly in a statistical level promote quality of accounting information of construction sector firms. Also, this research has reached to a number of recommendations but the most important of which is the need for using CAIS by KRG companies working in construction sector in order to create value for the accounting information for intended users and related parties

Cash Sales Accounting Information System Design Using “Small and Medium Enterprises Accounting” and “Sales Notes” Applications at Senja Store

In this millennial era, technological developments and the role of computerized accounting information systems are very important. Competition between businesses is now so tight, the more advanced a business is, the more the business is required to improve the quality of work, service quality, and accuracy in processing data. Companies also need a good information system. The purpose of the accounting information system itself is to complete every obligation that is by the authority given to someone, useful for management decision making, and support the smooth operation of business every day (Mardi, 2011). The purpose of this study was to determine the design of cash sales accounting information systems at UD. Senja Batu City. The type of research used is descriptive qualitative. With data collection techniques, namely interviews, observation, and documentation. The results in this study are 1) UD. Senja in its operational activities in its entirety still uses a manual system. 2) the absence of a warehouse and accounting department in UD. Senja. 3) The author recommends a cash sales accounting information system at UD. Senja, which contains accounting documents and records, related functions, and cash sales procedures at UD. Senja. 4) Application recommendations for making sales notes and accounting records related to cash sales transactions.

Analyzing the Impact of Computerized Accounting Information System on Iraqi Construction Companies’ Performance

The construction industry is presently confronted with a myriad of issues which has necessitated the adoption of new technologies like the computerised accounting information system (CAIS) to keep up with the ever-changing construction environment. This research is aimed at empirically investigating the effect of CAIS contexts on construction companies’ performance (CCP), and the mediating effect of innovation on the relationship between CAIS and CCP. The data for this study were collected via a survey carried out using structured questionnaires. The questionnaires were self-administered. Non-probability sampling technique was used in this study for a population of 208 projects, and 152 usable responses were collected accounting for a 73% response rate. The collected data were analysed using descriptive statistics (mean score) and the partial least squares-structural equation modelling (PLS-SEM) method. The result of the study indicates that all the three CAIS contexts had insignificant effect on CCP, while the relationship between CAIS contexts and CCP is fully mediated by innovation. The findings of this study support the deduction that investing in CAIS processes while giving due attention to innovation within the organization improves construction companies’ performance. This study also, makes important recommendations for future research, alongside some practical and theoretical contributions.

Linking Computerized Accounting Information System adoption to Financial Performance in the Public Sector: The influence of Internal Control Systems

This study examines the how the adoption of computerised accounting information systems influence the financial performance of the public sector and then explore the mediating role of internal control system in the linkage between the drivers of CAIS adoption and financial performance of the public sector. Data was collected from the operators and controllers of CAIS of 227 local governments across the sixteen regions of Ghana using questionnaire as the main instrument. The structural equation modelling was employed to analyse the hypothesized relationships between the drivers of CAIS adoption and financial performance and the mediating role of internal control. The initial model specification considered sixteen measurement variables, but through the data reduction technique, factor analysis, four factors were identified as being the main determinants of CAIS adoption. Using these factors as exogenous constructs, it was found that, whiles cost of adopting CAIS and readiness to adopt CAIS significantly influence the financial performance of local government, CAIS complexities and data security cost and threat have no significant direct influence on financial performance. Also, internal control system mediates the relationship between CAIS complexities and financial performance, and then data security threat and cost, but internal control system does not mediate the relationship between cost of adopting CAIS and financial performance and then readiness to adopt CAIS and financial performance. On this basis, the study recommended interventions by government to improving technology adoption among local government such as ICT education, training, emphasis on strengthen internal controls and awareness creation programs among key controllers of the local government. Also, local government should consider CAIS technology on the basis of Software-as-a-service (SaaS), also known as cloud accounting in an attempt to deal with the cost of managing accounting information systems.

Information System Development Using the Technology Acceptance Model to Increase State Tax Revenue

The goal of this study was to look at how human resources, infrastructure, costs, utility perceptions, and perceived ease of implementation affect accounting information systems. 49 employees of Padang’s tax office made up the sample for this poll. Quantitative research methods were applied in this study. Multiple regression analysis was used to examine the data. The findings revealed that, while infrastructure and costs had little bearing on the installation of computerized accounting information systems, the perceived usefulness of human resources had a positive and significant impact.
 Keywords: personnel, cost, infrastructure, usage awareness, comfort awareness, accounting information system

Accounting information system design using MS Excel A case study at the National Home Furniture Manufacturing Company

Management depends primarily on information when exercising its various functions in managing the organization. Especially because of the rapid changes in which contemporary organizations operate and that require management to obtain accurate and reliable information. Specifically, the accounting information that is supposed to not accept the error, as it relates to the accounting operations that took place in the organization, in addition to that it is related to the financial aspects of profits and losses, which mainly concern the administration. From here, the idea of the study focuses on the importance of having a computerized accounting information system on which the management relies in general, and individuals working in the accounting function in particular in obtaining accounting information by relying on MS Excel software, Therefore, the problem of the study stipulated the possibility of designing a computerized accounting information system in the organization under study, especially in the digital age? Accordingly, the study came in its importance to move towards building a theoretical framework, and another field that reflects the importance of designing a computerized accounting information system, and in a manner commensurate with the nature of the research organization. The study adopted the case study method, and the National Company for Home Furniture Industry in Nineveh Province was chosen as the field of application. The researchers adopted the method of interviews, observing and reviewing some records and documents related to the topic

The Impact of Computerized Accounting Information Systems Risks on the Quality of Accounting Information

This study aimed to know the impact of computerized accounting information systems risks on the quality of accounting information and to achieve the study objectives, 60 questionnaires were distributed to workers at the administrative levels in Jordanian commercial banks. The number of rounded questionnaires valid for statistical analysis reached 40, i.e. 67% of the distributed questionnaires. The results of the study showed the following: Accounting information systems are exposed to several risks that threaten their security. The study revealed that most of the risks are the result of internal reasons and not external causes, and they arise due to unintended errors or negligence. The risks of computerized accounting information systems affect the quality of accounting information. Based on the results of the hypothesis test, the three null hypotheses were rejected for the study. In light of the results of the study, the researcher recommended a set of recommendations: Holding training courses to raise the practical and scientific qualification in accounting and technology that keeps pace with technological developments in general for employees assigned to operate accounting information systems. Determine the persons authorized to enter the accounting information system and set a password for them.

WITHDRAWN: The relationship between the computerized accounting information system and the performance of contracting companies

Computerize Accounting Information system (CAIS) has become very interesting topic recently. This is due to the increase of scandal in the performance of constructions companies' performance that include Iraqi construction Companies and companies around the world. Despite the widespread of Computerized Accounting Information System, the academic studies are still few. This paper presents the results of a study conducted to examine the extent of computerized accounting information system effect among constructions companies' performance in Iraq to determine its influencing factors. reviews literature on construction companies' performance, presents the range of computerize accounting information system elements that effects construction industry and their roles in building a modern construction company. The need for and the viability of implementing factors of computerize information system and organization culture, firm size-enabled in construction companies' performance is argued with highlights of the prospects and challenges of the implementation process. This research also introduces the methods used to collect data to see how computerized accounting information system, corporate culture and company size have affected the success of constriction businesses. Technique of analysis used to review the articles. Findings showed that the (CAIS) effective levels among construction company varied. The findings suggest significant and insignificant effective factors. potential benefits and issues of (CAIS), organization culture and firm size in constrictions companies' performance are presented to give an understanding for the need for a unified framework for CAIS implementation and performance in the constriction's companies. The outcome of this review is a proposed framework for (CAIS) and performance for building System that can be used as the basis for future studies in developing construction companies' performance.

The Influence of Technology and Accounting Information Systems Development Against The Accountant Profession in Minimarket Padang

Market agencies such as mini-markets require the use of accounting information systems. Mini-markets have thousands of products that are sold to the public in a variety of types to fulfill the needs of the community and reporting sales per day and purchasing goods from suppliers in the form of financial statements needed by management in a hasty manner.Seeing these conditions, one of the important things in managing a business unit is to make decisions using a computerized accounting information system. This research aims to know the effect of partially or simultaneously the technology and accounting information systems development on the accountant profession at the mini-market inPadang. The analytical method used is multiple linear regression analysis. I expect the outputs of this research to be published in the accredited National Journal and IPR publishing. Based on the results of the analysis and discussion of the influence of the Development of Accounting Information Technology and Systems on the Professional Absorption of Accountants, the following conclusions are, the development of technology partially influences the Professional Absorption of Accountants, accounting Information and the system partially has no effect on the Professional Absorption of Accountants.he development of Accounting Information Technology and System simultaneously influences the Professional Absorption of Accountants.

ANALYSIS DEVELOPMENT OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems.
 
 Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems

ANALYSIS DEVELOPMENT OF COMPUTERIZATION ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION USING TECHNOLOGY ACCEPTANCE MODEL (TAM)

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems.
 
 Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems

The Role of the Mechanisms of Information Technology Governance in Activating the Risk Management of Computerized Accounting Information Systems According to (NIST800-37) Framework of Internal Control

This study assesses and analyzes the reality of the mechanisms of information technology governance and risk management of computerized accounting information systems, in addition to testing and analyzing their relationships. It highlights the effect of using the mechanisms of information technology governance in reducing the risks of computerized accounting information systems in business organizations in the Kurdistan Region of Iraq. The aim of this study is to identify the availability of mechanisms of information technology governance in business organizations in the Kurdistan Region, the risks ofcomputerized accounting information systems and how to manage them as well as the inadequacy of controls for the security of these systems.In order to achieve these goals, four main hypotheses are adopted and directed to test the reality of the research variables. The study adopts the descriptive analytical method within the framework of the theoretical presentation of the research and variables, and uses the statistical analysis in writing the practical side of the study. Data is collected through a questionnaire to obtain the opinions of 56 auditors and managers of joint-stock companies in the Kurdistan Region of Iraq.The research reached a set of findings and recommendations, the most prominent of which is that the mechanisms of information technology governance has a role in activating risk management of computerized accounting information technology, and that the mechanisms of information technology governance has an effect on risk management of computerizedaccounting information systems. The most important recommendation is the need for organizations to adopt internal control frameworks related to protecting computerized accounting information systems to protect them from the risks related to them.

The Impact of Expert Systems on Enhancing the General Controls over the Computerized Accounting Information Systems

This study aimed to identify the impact of expert systems in improving the general controls of computerized accounting information systems in the Jordanian industrial public shareholding companies listed in Amman Stock Exchange. To achieve this goal, the researchers depended on the descriptive and analytical approaches. The study population consisted of all Jordanian industrial public shareholding companies and the study sample was selected from companies using the expert systems, numbering 32 companies. A questionnaire was formulated and 140 copies were distributed. SPSS was used to analyze data. The researchers found that there is an impact of expert systems in improving the general controls of the computerized accounting information systems four pillars, regulatory controls , access controls, controls the security of files, and documentation of controls and the development and maintenance of devices. Based on the result, the researchers recommended that there is a need of developing training programs for the staff of the Jordanian industrial companies to increase their awareness and understanding of the uses of expert systems, as this could assist them in avoiding errors during system use and consequently lead to strengthening general controls in the companies.