THE INTERNAL CONTROL OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS OF THE STATE-OWNED ENTERPRISES IN INDONESIA

2018 ◽  
Vol 6 (6) ◽  
Author(s):  
Abdul Rahman Dalimunthe ◽  
Ilham Hidayah Napitupulu ◽  
Anggiat Situngkir
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Management Accounting ◽  
Accounting Information ◽  
The State ◽  
Accounting Information Systems

Internal Control, Manager’s Competency, Management Accounting Information Systems and Good Corporate Governance: Evidence from Rural Banks in Indonesia

2020 ◽  
pp. 097215092091984 ◽  
Author(s):  
Ilham Hidayah Napitupulu
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Internal Control ◽  
Management Accounting ◽  
Accounting Information ◽  
Internal Controls ◽  
Survey Method ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This research was inspired by the rules of the Financial Services Authority (FSA) in Indonesia regarding the necessity for good corporate governance for rural banks (RB). So far, good corporate governance regulations have only been binding on commercial banks, but with the development and expansion of services and increased business volume of rural banks, the risk of rural banks has also increased, so this has encouraged the need for good corporate governance in rural banks. To achieve the application of good corporate governance, the quality of a management accounting information system (MAIS) is needed which is supported by the effectiveness of internal controls and manager’s competency. The method used is the explanatory survey method. The sample technique uses random sampling from the target population of the study—as many as 54 rural banks in the North Sumatra Province of Indonesia with a total sample of 45 rural banks. Respondents who are targeted are parties related to management accounting information systems, namely the board of directors or operational managers. Data obtained directly through research questionnaires were processed using Statistical Product and Service Solutions (SPSS) applications. This study found that the competencies of managers affect the quality of MAIS in rural banks, while the effectiveness of internal controls has no effect. This study also found that manager’s competency and the effectiveness of internal controls had an effect on the application of the principles of good corporate governance in rural banks if mediated by the quality of MAIS.

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

scholarly journals PENGARUH PENGAWASAN INTERNAL, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada kantor Kementerian Agama Kab/Kota di Propinsi Banten)

2020 ◽  
Vol 5 (1) ◽  
pp. 57-72
Author(s):  
Enah Unayah
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Accounting Information Systems ◽  
Positive Effect ◽  
And Training

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. Data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.

An Examination of Topical Coverage for the First Accounting Information Systems Course

2002 ◽  
Vol 16 (2) ◽  
pp. 143-164 ◽  
Author(s):  
Craig E. Bain ◽  
Alan I. Blankley ◽  
L. Murphy Smith
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
System Analysis ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Internet Education ◽  
Software Applications ◽  
Introductory Accounting ◽  
Software And Hardware

This study examines topics currently addressed in the introductory Accounting Information Systems (AIS) course and makes comparisons to past studies. The study includes an examination of 12 current AIS textbooks, syllabi from current AIS instructors, and the results of a survey of AIS faculty and professionals. The divisions of topics in the books and on the syllabi suggest that introduction to systems, internal control, and transaction processing are the most important topics to be covered. After these topics, the rankings diverge. The results of this study suggest that the emphasis historically placed on system analysis and design, while still important, is somewhat less than in the past. This was also apparent from the results of the authors' surveys of AIS faculty and professionals who use technology in their jobs. Both faculty and professionals agree that greater importance should be placed on teaching internal control and transactions processing, while moderate importance should be placed on software and hardware issues. Professionals ranked ethics and Internet education of greater importance than did faculty, while faculty rated computer fraud (which may tie in with ethics) and database management systems of greater importance than did the professionals. Professionals also placed higher importance on teaching software applications (particularly spreadsheet applications) than did faculty.

Management accounting information systems: a case of a developing country: Vietnam

2012 ◽  
Vol 19 (1) ◽  
pp. 100-114 ◽  
Author(s):  
Michèle Pomberg ◽  
Hamid Pourjalali ◽  
Shirley Daniel ◽  
Marinilka Barros Kimbro
Keyword(s):  
Information Systems ◽  
Developing Country ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting Information Systems

scholarly journals Masalah dan Cara Mengatasi Sistem Informasi Akuntansi Siklus Pengeluaran Kas di PT NR

2014 ◽  
Vol 5 (2) ◽  
pp. 473
Author(s):  
Engelwati Gani
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Information Needs ◽  
Raw Materials ◽  
Process Analysis ◽  
Accounting Information ◽  
Raw Material ◽  
Accounting Information Systems ◽  
Business Process Analysis ◽  
Speed Up

A problem in accounting information systems of expenditure cash cycle in PT NR is estimated purchase raw materials often left over and valuable. To overcome it, accounting information with computer-based systems was designed related to raw material purchase that is expected to speed up procurement process and avoid fraud and error. The system processes waste materials that will be stored and used properly, so as to increase efficiency in purchasing raw materials. The analysis used for the construction of this system was business process analysis, problem identification, and analysis of information needs. The result achieved is accounting information systems of expenditure cash cycle to overcome the problem existing in the company. Research concludes the use of information systems can speed up purchase process and avoid fraud. Raw material management with system will make it easier to perform the calculation of actual costs and improve internal control.

The COSO Framework in Emerging Technology Environments: An Effective In-Class Exercise on Internal Control

2019 ◽  
Vol 16 (2) ◽  
pp. 89-98 ◽  
Author(s):  
Tiffany Chiu ◽  
Tawei (David) Wang
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Real World ◽  
Risk Mitigation ◽  
Accounting Information ◽  
Emerging Technology ◽  
Accounting Information Systems ◽  
Internal Control Weaknesses ◽  
Fine Tune

ABSTRACT We present an in-class scenario-based exercise by which accounting information systems students learn about the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 Framework. Students are randomly assigned to groups of three to five, and each group receives a list of 17 principles and 17 scenarios. These scenarios are based on emerging technology environments and are designed to illustrate the key ideas in each of the five components. Each group categorizes the principles and scenarios into the five components. For each scenario, students are expected to (1) review the key framework components and principles, (2) understand how each component relates to real-world implementation scenarios, and (3) identify potential internal control weaknesses and risk mitigation. Discussions are video-recorded to evaluate the in-class exercise and fine-tune subsequent exercises. Ultimately, this exercise can help students understand the COSO 2013 Framework in emerging technology environments.

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