scholarly journals Evaluasi Sistem Informasi Akuntansi Pembelian dan Persediaan Bahan Baku pada PT Sumber Bahagia Metalindo

2012 ◽  
Vol 3 (1) ◽  
pp. 149
Author(s):  
Siti Elda Hiererra ◽  
Efrizon Efrizon ◽  
Yun Yun ◽  
Eka Yuliany
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Business Processes ◽  
Raw Materials ◽  
Accounting Information ◽  
Control Process ◽  
System Control ◽  
Sufficient Information ◽  
Literature Study ◽  
Accounting Information Systems

The research objective was to evaluate, learn and analyze whether the company’s business processes in accounting information systems of purchases and inventory of raw materials implemented in the company run as expected; to find out whether the accounting information system of purchasing and inventory of raw materials is well integrated, and to provide recommendations and suggestions to improve the weaknesses in the system for the company’s assets can be well cared for. Several methodologies are implemented in this research, which are literature study, field study, such as: interviews, observation, checklists, and documentation review followed by data analysis. Audit is implemented using audit around the computer. The results obtained are in the form of data analysis presented as problem findings, the impacts and recommendations for remedial action. It can be concluded from the results of this study that PT. Sumber Bahagia Metalindo owns sufficient information system control, but still there are some weaknesses to be improved in order to improve control process to the better objective.

scholarly journals IPTEKS PENGENDALIAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. HASJRAT ABADI CABANG MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Gloria Tuhuteru ◽  
Victorina Z Tirayoh
Keyword(s):  
Information System ◽  
Business Processes ◽  
Accounting Information ◽  
Routine Activity ◽  
Effective Control ◽  
High Tech ◽  
System Control ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Sales Process

PT Hasjrat Abadi is an exclusive distributor for Toyota and Yamaha. This automotive company are preferred in eastern Indonesia. With modern sales, service facilities, and access to high-tech workshops, they achieving an average sales growth of 25% over the past few years. It proves the results of implementing maximum strategy. For Hasjrat Abadi, selling is one of important thing for this business. Sales are one of the important aspects in the continuity of the company's business processes and are routine activities that occur within the company. The sales process is a routine activity that produces information, and must have good mechanism. The sales cycle can occur in cash and credit. Cash payments can received directly by the company, but credit payment can occur in a longer time with billing procedures. The theoretical basis used in this article is sales accounting information system. Company need effective control to manage company sales, and has a system created to facilitate the company in conducting sales activities, namely the sales accounting information system. This article aims to find out how the control of the sales accounting information systems at PT Hasjrat Abadi in Manado, Indonesia. Keywords : accounting information system control, sales

Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)

2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Design Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Research Goal ◽  
Revenue Cycle

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 

scholarly journals PERANCANGAN SISTEM PELAPORAN AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) SESUAI DENGAN SAK-ETAP DI WILAYAH MALANG (Studi Kasus pada Resto Gama Malang)

2018 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Intan Rachmawati A
Keyword(s):  
Economic Growth ◽  
Information System ◽  
Data Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Accounting System ◽  
Actual Situation ◽  
Accounting Information System ◽  
Accounting Information Systems

The purpose of this research is to know about the application of accounting information system and reporting from Resto Gama. Resto Gama is a retoran or restaurant business that coincided in Watu Gong Malang city, started in design in 1993 and started operating in 1994 in Jember. The purpose of this restaurant opening to serve the high interest of the community, especially Brawijaya students in the field of culinary or culinary. This research uses descriptive qualitative approach where data will be analyzed descriptively from interview, and note from result of observation. Notes will be analyzed to systematically describe the focus of research which includes the design of accounting information systems and the draft of financial statements in accordance with the standards. Data analysis aims to describe the actual situation in the field. From the results of this study shows that the system is done by restaurant gama still less and should be evaluated. There is still a merger of jobdesk applied by gama. The accounting system at the restaurant is also less effective to run. This can be seen from the development and economic growth of Resto Gama Watugong which is considered slow.

scholarly journals Analisis Sistem Informasi Akuntansi Pembelian dan Persediaan pada PT. XYZ

2015 ◽  
Vol 6 (1) ◽  
pp. 96
Author(s):  
Hanny Juwitasary ◽  
Marlene Martani ◽  
Arya Nata Gani Putra
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Business Processes ◽  
Raw Materials ◽  
Economic Value ◽  
Accounting Information ◽  
Raw Material ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Trading Company

Company faces a business competition that requires the company to survive or be superior to its competitors. PT. XYZ is a trading company engaged in distribution of raw materials and goods of Japanese foodand it needs the support of Accounting Information Systems (AIS) to be applied in all business processes. One of the most important business processes is purchasing and supplying of raw materials. Raw material is a resourceor materials that have a good economic value to be sold directly or processed into finished goods that will be marketed. Therefore, it is important for companies to know how to do a good internal control related to thepurchase and inventory. The methodology used in this research is to conduct a survey on the condition of the company's business processes, the study of literature with the method of analysis and design of Object-Oriented Analysis and Design (OOAD). The results of this study is the analysis and design of purchases accounting information systems, cash expense and inventory that can assist the companies in carrying out business activities and organizing internal control related to the purchase and inventory and to be able to reduce the distortionsthat occur and to maintain the smooth operation of the company. The information systems that are designed are able to help the companies in reducing errors caused by data record error transactions by employees and allow the companies to control the supply of goods.

scholarly journals EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT. CIOMAS ADISATWA MEDAN

2021 ◽  
Vol 5 (1) ◽  
pp. 77-80
Author(s):  
Melky Alessandro Purba ◽  
◽  
Dimita H. P. Purba ◽  
Jamaluddin Jamaluddin ◽  
Mulatua P. Silalahi
Keyword(s):  
Information System ◽  
Raw Materials ◽  
Accounting Information ◽  
Field Research ◽  
Raw Material ◽  
Accounting System ◽  
Literature Study ◽  
Accounting Information System ◽  
Inaccurate Information ◽  
Analysis Technique

This study aims to determine the application of accounting information system for raw material inventories at PT. Ciomas Adisatwa Medan. To find out the application of the accounting system for raw material inventory at PT. Ciomas Adisatwa Medan, data collection techniques were used, namely literature study and field research techniques. While the analysis technique used is a descriptive method. From the results of the study, it can be concluded that application of the accounting information system for raw material inventory at PT. Ciomas Adisatwa Medan has been implemented not good, because there is still inaccurate information that is the demand for raw materials is not in accordance with what is received by the production. Weaknesses Oversight of raw material inventory in warehouses is piling up and is not suitable for processing. The delay in the schedule of order for supporting raw materials to be processed, so the production process does not run properly. The procedures used in the accounting information system for raw material inventory at PT. Ciomas Adisatwa Medan, among others, procedures for requesting raw materials, procedures for receiving raw materials and procedures for issuing raw materials.

ANALISIS SISTEM INFORMASI AKUNTANSI PEMBIAYAAN SYARI’AH PADA BAITUL QIRADH SURYA MADINAH BANDA ACEH - irmawati

2014 ◽  
Vol 1 (2) ◽  
Author(s):  
Irmawati
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Field Observation ◽  
Accounting Information ◽  
Study Data ◽  
Accounting System ◽  
Literature Study ◽  
Accounting Information System ◽  
System Information ◽  
Banda Aceh

            Objective of this research is to know accounting information system costing to Syari’ah Baitul Qiradh Surya Madinah Banda Aceh. Collecting data doing by field observation interview and literature study. Data analysis use descriptive qualitative that data doing evaluation  and analysis based on theory. Objective is to make resume and give advise on accounting information system costing to Syari’ah Baitul Qiradh Surya Madinah Banda Aceh. Keyword : Accounting System Information, Costing

scholarly journals THE EFECT OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AND CONTROL ENVIRONTMENT ON THE EFFECTIVENESS OF INTERNAL CONTROL OF SALES AT CV. KURNIA AGUNG (CASE STUDY AT CV. KURNIA AGUNG REGIONAL JAWA BARAT)

2019 ◽  
pp. 73
Author(s):  
Rosi Mika Aditya Mustopa ◽  
Indah Umiyati ◽  
Trisandi Eka Putri
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Internal Control ◽  
Accounting Information ◽  
Control Environment ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis Techniques ◽  
Systems And Control ◽  
And Control

The purpose of this study to determine the effect of the implementation of accounting information systems and control environment to the effectiveness of internal control sales on the CV. Kurnia Agung. In this study was prepared using quantitative research methods, while the data analysis techniques in this study using descriptive data analysis techniques. Population and sample in this research is all employee CV. Kurnia Agung with 65 respondents with sample selection technique using purposive sampling method. The data used are primary data obtained directly from all employees CV. Kurnia Agung by distributing questionnaires. Data were analyzed using multiple linier regression method and hypothesis test with the help of using Statistical Program for Society Science (SPSS) V. 21. Based on the results of hypothesis testing in this study is the accounting information system affect the effectiveness of internal control sales, control environment affect the effectiveness of internal control sales, and accounting information systems and control environment simultaneously affect the effectiveness of internal control sales

scholarly journals ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0

2021 ◽  
Vol 5 (4) ◽  
Author(s):  
Rapina Rapina Rapina ◽  
Hanny Hanny ◽  
Nunuy Nur Afiah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Accounting Information ◽  
Personality Characteristics ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Independent Variables ◽  
Quality Of Accounting Information

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.

scholarly journals PENERAPAN SISTEM INFORMASI AKUTANSI PENJUALAN PADA PT DEHO CANNING COMPANY BITUNG

2017 ◽  
Vol 6 (1) ◽  
pp. 112
Author(s):  
Gabby Angelina Parrangan ◽  
Sifrid S. Pangemanan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Data Analysis ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Data Analysis Method

The purpose of this study was to investigate the application of accounting information systems sales at PT. Deho Canning Company Bitung. Data analysis method used is descriptive analysis method. In which the author describes what is at issue, in this case the description of sales bagimana accounting information system implemented by the company. The results of this study indicate that sales accounting system applied to the PT. Deho Canning Company Bitung still manualKeywords: Accounting Information Systems, Sales

Accounting Processes and the Accountant's Role in AIS: An Instructional Resource

2007 ◽  
Vol 2 (1) ◽  
pp. 33-117 ◽  
Author(s):  
Roberta Ann Barra ◽  
Arline Savage
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Accounting Information ◽  
Teaching Approach ◽  
Repetitive Work ◽  
Accounting Information Systems ◽  
Instructional Resource ◽  
Stated Objective

Abstract This paper outlines an Accounting Information Systems (AIS) manual practice set that is purely accounting-oriented. AIS faculty make extensive use of manual practice set projects in upper-division courses. A common feature of projects is their substantial bookkeeping component. In addition to their accounting components, such projects usually require students to perform the tasks of clerk and bookkeeper for the main business processes—sales, cash receipts, cash disbursements, purchases, and payroll—before beginning each accounting task. This amount of repetitive work can be tedious and time-consuming. The accounting-oriented practice set offered here (available free of charge with proper citation) requires only accounting and auditing tasks. Yet it enables students to gain an appreciation of AIS, and to carry their understanding into other systems, including computerized environments. This is consistent with the stated objective of increasing the student's information system skills, as opposed to teaching bookkeeping skills. The paper also explains why this teaching approach may be preferable.

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