Financial Accounting Information System Research Articles

Application of ISAK 35 to the Presentation of Financial Reports of the Manado Diocese of the Catholic Church

Application of ISAK 35 to the Presentation of Financial Reports of the Manado Diocese of the Catholic Church

Analysis Of Determinant Factors Quality Of Financial Reporting Of Regional Financial Management Work Units In Indonesia

This study intends to investigate the effects on the quality and value of financial report information of human resource quality, internal control systems, government accounting standards implementation, use of regional financial accounting information systems, and accounting knowledge. This study examines relationships between causes and effects. Questionnaires are used to collect data. The research's population consists of all employees who have employed information systems to do their jobs. With a sample size of 100, the sampling strategy is non-probability sampling. Multiple linear regression analysis was employed as the analytical technique in this study. The study's result demonstrates that a number of variables have varying effects on the informational usefulness and quality of regional financial reports. First off, there isn't much of an impact from the caliber of human resources. Furthermore, there is no notable impact from the internal control system. Third, the information value and quality of regional financial reports are greatly impacted by the use of government accounting rules. Fourth, there is no discernible impact from using regional financial accounting information systems. Fifth, the informational value of regional financial reports is greatly impacted by one's grasp of accounting. Overall, each of these variables affects regional financial reports' information value and quality at the same time, highlighting the need of effective management in these areas for raising the caliber of regional financial data.

Leveraging quantum‐inspired chimp optimization and deep neural networks for enhanced profit forecasting in financial accounting systems

AbstractDeep learning and metaheuristic algorithms have recently increased in various sciences, including financial accounting information systems (FAISs). However, the existence of large datasets has dramatically increased the complexity of these hybrid networks, so to address this shortcoming, this paper aims to develop a quantum‐behaved chimp optimization algorithm (QCHOA) and deep neural network (DNN) for the prediction of the profit based on FAISs. Considering that there is no suitable dataset for the challenge, a novel dataset is developed utilizing the 15 features from the Chinese market dataset to compare more. This work designs QCHOA and five DNN‐based predictors to forecast profit. These algorithms include the universal learning CHOA (ULCHOA), the niching CHOA (NCHOA) as the two best‐modified versions of CHOA, the quantum‐behaved whale optimization algorithm (QWOA), and the quantum‐behaved grey wolf optimizer (QGWO) as the two best quantum‐behaved optimizers as well as classic CHOA. The most effective deep learning‐based predictors for forecasting the profit, ranked from highest to lowest, are DNN‐QCHOA, DNN‐NCHOA, DNN‐QWOA, DNN‐QGWO, DNN‐ULCHOA, DNN‐CHOA, and classic DNN, with corresponding ranking scores of 42, 36, 30, 24, 18, 12, and 6. As a final suggestion for profit prediction, the DNN‐CHOA is shown to be the most accurate model.

Profit prediction optimization using financial accounting information system by optimized DLSTM

Financial accounting information systems (FAISs) are one of the scientific fields where deep learning (DL) and swarm-based algorithms have recently seen increased use. Nevertheless, the application of these hybrid networks has become more challenging as a result of the heightened complexity imposed by extensive datasets. In order to tackle this issue, we present a new methodology that integrates the twin adjustable reinforced chimp optimization algorithm (TAR-CHOA) with deep long short-term memory (DLSTM) to forecast profits using FAISs. The main contribution of this research is the development of the TAR-CHOA algorithm, which improves the efficacy of profit prediction models. Moreover, due to the unavailability of an appropriate dataset for this particular problem, a newly formed dataset has been constructed by employing fifteen inputs based on the prior Chinese stock market Kaggle dataset. In this study, we have designed and assessed five DLSTM-based optimization algorithms, for forecasting financial accounting profit. The performance of various models has been evaluated and ranked for financial accounting profit prediction. According to our research, the best-performing DL-based model is DLSTM-TAR-CHOA. One constraint of our methodology is its dependence on historical financial accounting data, operating under the assumption that past patterns and relationships will persist in the future. Furthermore, it is important to note that the efficacy of our models may differ based on the distinct attributes and fluctuations observed in various financial markets. These identified limitations present potential avenues for future research to investigate alternative methodologies and broaden the extent of our findings.

Evolving deep gated recurrent unit using improved marine predator algorithm for profit prediction based on financial accounting information system

This research proposes a hybrid improved marine predator algorithm (IMPA) and deep gated recurrent unit (DGRU) model for profit prediction in financial accounting information systems (FAIS). The study addresses the challenge of real-time processing performance caused by the increasing complexity of hybrid networks due to the growing size of datasets. To enable effective comparison, a new dataset is created using 15 input parameters from the original Chinese stock market Kaggle dataset. Additionally, five DGRU-based models are developed, including chaotic MPA (CMPA) and the nonlinear MPA (NMPA), as well as the best Levy-based variants, such as the dynamic Levy flight chimp optimization algorithm (DLFCHOA) and the Levy-base gray wolf optimization algorithm (LGWO). The results indicate that the most accurate model for profit forecasting among the tested algorithms is DGRU-IMPA, followed by DGRU-NMPA, DGRU-LGWO, DGRU-DLFCHOA, DGRU-CMPA, and traditional DGRU. The findings highlight the potential of the proposed hybrid model to improve profit prediction accuracy in FAIS, leading to enhanced decision-making and financial management.

Integration of Farm Financial Accounting and Farm Management Information Systems for Better Sustainability Reporting

Farmers face an increasing administrative burden as agricultural policies and certification systems of trade partners ask for more sustainability reporting. Several indicator frameworks have been developed to measure sustainability, but they often lack empirical operationalization and are not always measured at the farm level. The research gap we address in this paper is the empirical link between the data needs for sustainability reporting and the developments in data management at the farm level. Family farms do not collect much data for internal management, but external demand for sustainability data can partly be fulfilled by reorganizing data management in the farm office. The Farm Financial Accounts (FFAs) and Farm Management Information Systems (FMISs) are the main data sources in the farm office. They originate from the same source of note-taking by farmers but became separated when formalized and computerized. Nearly all European farms have a bank account and must keep financial accounts (e.g., for Value-Added Tax or income tax) that can be audited. Financial accounts are not designed for environmental accounting or calculating sustainability metrics but provide a wealth of information to make assessments on these subjects. FMISs are much less frequently used but collect more technical and fine-grained data at crop or enterprise level for different fields. FMISs are also strong in integrating sensor and satellite data. Integrating data availability and workflows of FFAs and FMISs makes sustainability reporting less cumbersome regarding data entry and adds valuable data to environmental accounts. This paper applies a design science approach to design an artifact, a dashboard for sustainability reporting based on the integration of information flows from farm financial accounting systems and farm management information systems. The design developed in this paper illustrates that if invoices were digitized, most data-gathering needed for external sustainability reporting would automatically be done when the invoices is paid by a bank transfer. Data on the use of inputs and production could be added with procedures as in current FMISs, but with less data entry, fewer risks of differences in outcomes, and possibilities of cross-checking the results.

Research on Robustness of Financial Accounting Intelligent System Based on Offline Network Data Protection Algorithm

In cloud computing, user data storage and computing process are all carried out in the cloud, and the homomorphic encryption technology is used to realize end-to-end aggregation encryption. The objective requirements and development trends of the construction of financial and accounting information systems of banks in my country are discussed. Transaction and accounting Separated Yinqiao financial accounting information system. The primary task of BPM is to ensure that the business process of the enterprise should be oriented to customers and market demands, and then it studies the robustness of financial information systems, saving energy and bandwidth. At the same time, the track graph topology is constructed so that each node has multiple parent nodes, and when the link between the node and the main parent node fails, other parent nodes can repair the aggregated value.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM INFORMASI AKUNTANSI KEUANGAN DI DESA KECAMATAN PORTIBI KABUPATEN PADANG LAWAS UTARA

This study aims to examine what factors influence the use of Financial Accounting Information Systems (AIS). In the village of Portibi District, North Padang Lawas Regency, the problems that occur are not yet optimal in using the use of village financial accounting information systems because the system is always changing, which causes the use of accounting information systems to be integrated and computerized. The research design is quantitative research. The sample in this study was the village head, village secretary, financial officer in each village, Portibi sub-district, and accounting department. The sampling technique used the purposive sampling method, namely taking samples from the population based on certain criteria with 108 respondents. The data source used in this study was primary data with research instruments in the form of questionnaires. The collected data was then analyzed using multiple linear regression analysis techniques. Regarding User Involvement (0.187), it is greater than the 5% alpha (0.05) or the ttable value (1.65922) (n-k=108-5=103), so it is concluded that the Factors Affecting the Financial Accounting Information System in the Portibi District Village North Padang Lawas Regency has a significant effect, while the variable based on the partial test (t test) has a significant value of 0.017 which is greater than the 5% alpha (0.05) or the ttable value (1.65922) (n-k=108-5=103) So it can be concluded that regarding The Personal Engineering program on the financial accounting information system in the Portibi sub-district, North Padang Lawas Regency did not have a significant effect.

Pelatihan Sistem Informasi Akuntansi Keuangan Berbasis Web Desa Tilote

The government as the office holder is expected to be able to direct all of its performance to become a good government, namely a clean government free from corruption, accountability and transparency. To realize this, a village government is needed that is able to account for all activities in the village. Initially, Tilote Village financial reports used SIMDA (Regional Information System) but since 2016 the Village has not used the SIMDA application system, because Reporting with the System has been transferred to Tilango sub-district, even though every village period must report all income and expenditures in the sub-district periodically, so that for village financial reporting using a manual system. so it is very doubtful if financial reporting can be reported accurately and on time. This problem is a major concern that requires a solution so that the hopes of village government officials in realizing the national good government program can be realized. Therefore, through community service activities by IAIN Sultan Amai Gorontalo lecturers, they offer a collaboration with partners, namely Tilote Village, Tilango District in realizing the expectations of the Village apparatus through WEB-based Village Financial Accounting Information System Training in realizing good governance and free from corruption. . WEB-based financial accounting information system training activities for village officials can realize village financial reporting that is accurate, reliable, timely, and accountable.

Implementasi Metode Accrual Basis Pada Sistem Informasi Keuangan

The financial recording system is carried out in the school diary, so it takes time to recap the revenue or expenditure records in order to find out the amount of funds that have been received or spent. This is less time efficient in presenting financial statements. This study aims to apply the accrual basis method to the financial accounting information system of MIS Nurul Huda Sei Paham and build a web-based financial accounting information system at MIS Nurul Huda Sei Paham. This research uses the research and development method or commonly known as R&D which has several stages, namely potential and problems, data collection, product design, design validation, design revision, product trials, product revision, trial use, final product revision, and mass production. However, this research only reached the product trial stage. System testing uses a questionnaire which is divided into 3 parts, namely expert experts, field tests and prospective users. From the results of the expert questionnaire assessment, a value of 3.8 was generated which indicated a fairly valid category, the field test questionnaire assessment resulted in a value of 4.0 which indicated a valid category and an assessment of a questionnaire of 10 prospective users resulted in a value of 80 which indicated an effective category. it can be concluded that the financial accounting information system using the accrual basis method at MIS Nurul Huda Sei Paham has run well according to school needs and can help present financial reports quickly.

Restaurant Accounting System Studies in Indonesia 2021-2022: A Systematic Literature Review

The purpose of this study is to determine whether the design of an accounting system in a restaurant or franchise business can provide benefits in realizing the creation of accounting reporting that has a positive impact on management. In this study, the application of accounting system design using accounting information system applications was taken from the results of research conducted by previous researchers on restaurants and franchise businesses. The study was conducted based on the literature review of the ten previous studies by making a summary of the results and conclusions. Some of the criteria used in selecting articles to be material in this study are as follows: the method used, trends and topics in related research, factors that influence financial reporting and the next best method used in writing financial reports.The design of an accounting information system using a PHP program and a MySQL database can help companies make financial accounting reports which include the calculation of profit and loss from restaurant companies. PHP applications and MySQL databases used by restaurant companies must comply with applicable accounting standards. Technical competence of employees needs to be given support from the top management of the company to receive special training in the use of financial accounting programs, so that the performance of accounting information systems can be measured for success. The involvement of users of the financial accounting information system program in the company has a positive impact on the performance of the financial accounting system.

Assessing Digital Transformation Acceptance in Public Organizations’ Marketing

Digital transformation has a substantial impact on the activities of public organizations. The way public organizations conduct marketing has also changed due to digital transformation. This paper evaluates how digital transformation influences public organizations’ marketing activities in their employees’ perception and examines the changes triggered by digital technology in public marketing. The research results are based on the literature review empirical studies based on a survey conducted among 425 employees of public organizations in Romania in the marketing field. Using the technology acceptance model and structural equation modeling to analyze and interpret the data, the paper demonstrates that digital technologies have a substantial impact on marketing, in the perception of technology users, in helping to build relationships with the public, and in increasing citizens’ trust in public organizations. Digital technologies, by their significant characteristics (innovativeness, social influence, accessibility, and rapidity), have a significant impact on all public marketing activities. However, they are substantially transforming quantitative marketing research activities due to the digitization of financial accounting and managerial information systems, as well as interactive and transparent communication and public relations activities. Public organization managers must explain the benefits of digital marketing to employees from the internal branding perspective as well as the effectiveness of public marketing activities.

Retraction Note: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm optimization (PSO)

Retraction Note: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm optimization (PSO)

Financial Accounting Information System With Method Commonsize To Know Financial Performance

PT XXX which is located on Jl. Pantura Semarang- Kendal, Kawayuhan West, Nolokerto, Kaliwungu District, Kendal Regency, Central Java Companies that sell building materials for the construction of buildings and road construction. Some of the building materials are self-produced such as gravel and concrete. PT. XXX is still using the help of MS record financial data. And in the calculations still using the manual method, which must be calculated one by one. In compiling the report is not yet structured. So that the company in reading financial statements still use the estimation method. Which if it continues can cause losses to the company due to performance calculations finance. This study designs a financial accounting information system with commonsize method to determine the financial performance of web-based companies. Which uses the PHP and MySQL programming languages. The purpose of existence The system can help companies perform financial calculations company and conduct financial performance analysis. So that the company It is easy to know their financial performance.

Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Dengan Internal Audit Sebagai Variabel Intervening

This study aims to determine and examine the impact of the application of regional financial accounting information systems and accounting understanding on the quality of financial reports with internal audit as an intervention variable at the Regional Financial and Asset Management Agency of the City of Surabaya. This research utilized quantitative methods. The study sample was taken from the Regional Financial and Asset Management Agency of the City of Surabaya with the total sampling method. The participants in this research were 35 participants consisting of staff in the accounting and treasury fields. The data analysis technique used is path analysis, hypothesis testing, inner model analysis and outer model analysis, with the help of SmartPLS 3.0. The results indicates that the use of regional accounting information systems had no meaningful impact on the financial statements quality. Accounting understanding has a positive and significant effect on the Quality of Financial Statements. Utilization of Regional Financial Accounting Information System has no meaningful impact on Internal Audit. Accounting understanding has a positive and meaningful impact on Internal Audit. Internal Audit has no meaningful impact ect on the Quality of Financial Statements. Utilization of the Regional Financial Accounting Information System has no meaningful impact on the Quality of Financial Reports through Internal Audit as an intervention variable. Accounting understanding has no meaningful impact on the Quality of Financial Statements through Internal Audit as an intervention variable.
 
 Keywords : Regional Financial Accounting Information System, Accounting Understanding, Quality of Financial Reports, Internal Audit

The Quality of Local Government Financial Report

Purpose - This study aims to analyze the influence of human resource competence, regional financial accounting information system, use of information technology and government internal control systems on the quality of local government financial report at the Regional Financial and Asset Management Agency (BPKAD) of Manokwari Regency.
 Research Method - The research data was collected by giving questionnaires to the employees at BPKAD office of Manokwari regency who carry out tasks in the accounting and finance functions. The data was then analyzed using multiple linear regression analysis.
 Findings - The results showed only the government internal control system factor that have influence on the quality of local government financial reports of BPKAD of Manokwari regency.
 Implication - This study provides information that can be used as a consideration in making policies in order to improve the quality of locel government financial report by the local government in Manokwari Regency, particulary BPKAD.

Financial Accounting Information System Usage for Management Decision Making in Nigerian Banking Institution

This exploration examines the job of accounting information systems in helping associations settle on savvy decisions. This study depends vigorously on essential information gathered by means of overviews. The information was investigated using relapse and Karl Pearson's connection. The findings uncover that the bank's internal examiners were not given an adequate number of reports brilliantly. In any case, associations are exhorted Invest in information innovation devices to increase their productivity, adequacy, and generally speaking performance.
 The review closed as follows: An association's accounting information has been demonstrated to be its most significant resource (monetary venture). Accounting information has shown its viability as a management decision-making apparatus. Organizations were likewise worried about projects that are intended to help the general economy.
 The concentrate likewise prescribes that Managers ought to have the option to utilize the accounting or report information they are given to make examinations of choices, To maintain adequate execution, right division of obligations, and follow-up processes, both management and administrative officials should be involved in the oversight interaction.
 The bank should ensure that all review reports are shipped off their clients sooner rather than later to ensure that consideration is paid to and right records are maintained.
 The assets ought to be designated to endeavor to evaluate the effect of the accounting principles currently in use on administrative decision making. Management ought to occasionally offer in-support training for bookkeepers to work on their activities, since these projects give important management accounting information.

Optimization of Accounting Information System for Enterprises in Smart City by Intelligent Sensor under the Internet of Things

In order to realize the continuous optimization of the enterprise financial accounting information system of the smart city, from the perspective of intelligent sensor technology, firstly, this paper understands the use feelings of the enterprise financial accounting-related personnel about the information system in the smart city based on the relevant theories of intelligent sensor, smart city, and accounting information. Secondly, the Internet of things technology and intelligent sensing technology are applied to the optimization of enterprise financial accounting information system. Finally, the corresponding opinions and suggestions are put forward from the perspectives of government, employees, and enterprises. The results show that about 40%∼60% of enterprise financial accountants believe that data integration and sharing, data governance, and data operation management systems need to be continuously optimized and upgraded. Applying the Internet of things technology and intelligent sensing technology to the optimization of enterprise financial accounting information system, it is found that it can not only improve the accuracy of financial data processing, but also receive the required results efficiently and in real time. It is more important to apply intelligent sensing technology to enterprise financial information system. After comparison, it is found that the net profit of the enterprise increased from 112.69 million yuan to 3329.33 million yuan. The owner’s equity of the enterprise increased from 2045.68 million yuan to 11177.34 million yuan. The cash flow of the enterprise increased from 1056.91 million yuan to 6892.56 million yuan. Therefore, this paper studies how to optimize the enterprise financial accounting information system based on the intelligent sensor of the Internet of things in the smart city, which has great reference significance for the management of enterprise financial operation.

USING ERP SYSTEM TO TEACH ACCOUNTING COURSES

This paper discusses the use of Enterprise Resource Planning (ERP) systems as a teaching tool in Accounting Courses. Students can understand better the accounting cycle and business transaction processing by doing exercises and projects using the ERP system because it clearly shows the complete transaction cycle from the beginning to the end in a systematic and integrated way. Specifically, practical suggestions and usages in the class setting are illustrated based on the SAP system. This hands-on and active learning approach greatly enhances the learning of Accounting Courses such as financial and managerial accounting courses, finance courses, and information systems courses.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN MAJALENGKA

Abstrak
 This research aims to determine empirical evidence about the effect of the use of financial accounting information systems, human resource competence, and the role of internal audit on the quality of financial reports of the Local Government Majalengka. The research method uses a descriptive verification approach. The population in this study were employees of the Local Government of Majalengka. The sampling technique used was purposive sampling. The sample of this study was 135 employees in the finance department (head of department and financial staff). The research is explanotary research which relates to the position of the studied variables and the influence between one variable and the research variable. The data analysis technique used multiple regression analysis with SPSS software. The results of this study indicate that partially the use of SIAKD has no significant effect on the quality of LKPD, HR competence has a significant effect on the quality of LKPD, the role of Internal Audit has a significant effect on the quality of LKPD. Simultaneously the use of SIAKD, HR competence and the role of Internal Audit have a significant effect on the quality of LKPD.