scholarly journals MEASURING IMPACT OF USING ENVIRONMENTAL ACCOUNTING INFORMATION SYSTEM ON INSTITUTIONAL QUALITY OF PERFORMANCE A CASE STUDY ON ONE OF THE INDUSTRIAL COMPANIES IN KUWAIT STATE

2017 ◽  
Vol 37 (3) ◽  
pp. 337-367
Author(s):  
Khatab, G. S. G. S. ◽  
Khalifa M. A. ◽  
Al-Ajmy R. S. ◽  
Hamad H. M.
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Institutional Quality ◽  
Environmental Accounting ◽  
Accounting Information System ◽  
Industrial Companies

scholarly journals EVALUASI DAN DESAIN SISTEM INFORMASI AKUNTANSI PEMUNGUTAN DAN PENYETORAN PPN DALAM UPAYA MENINGKATKAN EFISIENSI KINERJA SUBDINAS PERPAJAKAN PADA PT. PELABUHAN INDONESIA III (PERSERO) CABANG TANJUNG PERAK

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Anindya Retno Wardhani ◽  
A.A Gde Satia Utama
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Data Entry ◽  
Qualitative Approach ◽  
Real Problem ◽  
Research Subject ◽  
Case Study Method ◽  
Accounting Information System ◽  
The Government

Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak is one of the institution body that appointed by the Government to carry out the collection and remittance of WAPU VAT according to PMK No. 85 / PMK.03 / 2012 (amended by PMK No. 136 / PMK.03 / 2012). WAPU VAT collection and deposit system are inefficient because it requires a lot of time and effort when it comes to input the data entry of tax invoice, printing Tax Deposit and sent it to Bank Perception. Three steps activities need to be done more than once. Therefore, Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak need the collection and remittance of the WAPU VAT system that sufficient to improve the efficiency of tax suboffices performance.This research aims to design the accounting information system for collecting and depositing process WAPU VAT. WAPU VAT Deposit using e-tax payment application are expected to overcome the problems that will arise in the WAPU VAT system deposit.Exploratory qualitative approach with case study method chosen in order to dig up the real problem occurs and find a solution. This research are expected to contribute significantly towards Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak as a research subject. In addition, the implementation of draft e-tax application payment system are expected to improve efficiency process of collection and remittance of WAPU VAT. Keyword : System Design, Wapu VAT, Efficiency, e-tax payment

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 Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals ANALYSIS OF ACCOUNTING INFORMATION SYSTEM DISTRIBUTION OF BOP RA FUND (CASE STUDY ON RA PERWANIDA KARANGREJO 02)

2019 ◽  
Vol 12 (1) ◽  
pp. 95-104
Author(s):  
Nur Ika Mauliyah ◽  
Dwinda Agus Prastiwi
Keyword(s):  
Information System ◽  
Qualitative Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Technical Guidance ◽  
Descriptive Qualitative

The purpose of this study is to analyze the accounting information system of BOP RA funds distribution, the existence of accounting information system in the distribution of funds BOP RA as accounting information system has been run effectively as a provider of information. Analyzing the accounting information system conducted on the distribution of BOP RA funds. This research uses descriptive qualitative method that describes thoroughly to the implementation of accounting information system applied at school RA X and compared with technical guidance as well as theories related to accounting information system, so that it can produce result desired by researcher. The results of this study indicate that the accounting information system channeling BOP RA funds are in conformity with the reference and rules but not yet the formation of flowchart.

scholarly journals PENGARUH TASK TECHNOLOGY FIT DAN EFFECTIVENESS ACCOUNTING INFORMATION SYSTEM TERHADAP KUALITAS KINERJA KEUANGAN DENGAN BALANCED SCORECARD SEBAGAI VARIABEL MODERETING

INDIKATOR ◽  
2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Anggih Akbar Nugraha
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Financial Performance ◽  
Balanced Scorecard ◽  
Accounting Information ◽  
Accounting Information System ◽  
The Balanced Scorecard ◽  
Task Technology Fit ◽  
Positive Effect

This study aims to examine the effect of task technology fit and effectiveness accounting information system on the quality of financial performance with the balanced scorecard as a moderating variable. This research was conducted at PT. Perkebunan Nusantara XIV in the city of Makassar. This study is a quantitative research with a descriptive approach. The sampling technique used purposive sampling method, with 36 respondents as respondents. Data analysis using multiple linear regression analysis and moderation regression analysis (MRA). The results of multiple linear analysis shows that technology fit task has a positive effect and the effectiveness accounting information system has a positive effect on the quality of financial performance. Moderation regression analysis shows that the balanced scorecard is able to moderate task technology fit the quality of financial performance, while the balanced scorecard is not able to moderate the effectiveness of accounting information system on the quality of financial performance. 

Sistem Informasi Akuntansi Pelayanan Jasa Rawat Jalan dan Rawat Inap pada Rumah Sakit Umum Mitra Sejati Medan

2020 ◽  
Vol 10 (1) ◽  
pp. 9-15
Author(s):  
Lisna Hutahean ◽  
◽  
Edison Sagala ◽  
Jamaluddin Jamaluddin ◽  
◽  
...  
Keyword(s):  
Information System ◽  
General Hospital ◽  
Research Method ◽  
Accounting Information ◽  
Outpatient Service ◽  
Secondary Data ◽  
Inpatient Service ◽  
Accounting Information System ◽  
Descriptive Method

This study aims to examine both the application and the accuracy of the accounting information system on outpatient and inpatient service at Medan General Hospital of Mitra Sejati. The research method used is a descriptive method using secondary data, in which the obtained data come from existing sources such as the profile of Medan General Hospital of Mitra Sejati, organizational structure, flowchart, and reports of outpatient and inpatient service at Medan General Hospital of Mitra Sejati. Based on the results of this research, it can be concluded that the accounting information system for outpatient service at Medan General Hospital of Mitra Sejati has not been effectively executed. There are a great number of mistakes made by medical staff in inputting patient data. Accordingly, in the future, Medan General Hospital of Mitra Sejati can provide training for employees in using the accounting information system effectively and is expected to improve outpatient and inpatient service to avoid errors that will impact the quality of service in the hospital.

scholarly journals CONTROL AND ACCOUNTING INFORMATION SYSTEM USING COSO ERM IN PT. EMII

2018 ◽  
Vol 5 (1) ◽  
pp. 49-63
Author(s):  
Faiz Syahputra ◽  
Imelda Suardi
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting Information System ◽  
Control Framework ◽  
Information And Communication ◽  
Almost All ◽  
New Procedures

The use of accounting information system effects the implementation of internal control. COSO ERM method is now the most widely accepted internal control framework in the world and used as the basis for this research. The case study was conducted in a medical equipment distributor that has implemented accounting information system for their financial reporting. The focus is on its process, threats, and controls using interview and questionnaire to the employess. This research proposed new procedures for both revenue and expenditure cycles and suggested activites for better internal control. The result showed that the company has implemented good internal control in almost all COSO ERM measurement, except for information and communication aspect.

scholarly journals The Quality of Accounting Information System: a Case of Regional Public Hospital Manokwari

2017 ◽  
Vol 20 (2) ◽  
pp. 275
Author(s):  
Mona Permatasari Mokodompit ◽  
Anik Wuriasih
Keyword(s):  
Information System ◽  
Public Hospital ◽  
Accounting Information ◽  
User Involvement ◽  
Top Management ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support ◽  
Quality Of Accounting Information

<p><em>This study aims to examine the influence of several factors (user involvement in the development process of accounting information system, training and education, and top management support) on the quality of accounting information system at the Manokwari Regional Public Hospital. We distribute our questionnaire and conduct the interviews to 35 accounting information system users at this hospital to generate our research data. Our findings indicate that only top management support significantly affects the quality of accounting information system. Practically, this study contributes to address the issue of the quality of accounting information system at the Manokwari Regional Public Hospital.</em></p><p><em><br /></em>Abstrak</p><p>Penelitian ini mengkaji pengaruh beberapa faktor (keterlibatan pengguna dalam proses pengembangan sistem informasi akuntansi, pelatihan dan pendidikan, dan dukungan manajemen puncak) terhadap kualitas sistem informasi akuntansi di Rumah Sakit Umum Daerah (RSUD) Manokwari. Data penelitian dikumpulkan dengan menyebarkan kuesioner dan melakukan wawancara kepada 35 pengguna sistem informasi akuntansi RSUD Manokwari. Hasil dari penelitian ini menunjukkan bahwa dari ketiga faktor yang diteliti hanya faktor dukungan manajemen puncak yang memiliki pengaruh terhadap kualitas sistem informasi akuntansi. Sedangkan untuk keterlibatan pengguna dan pelatihan dan pendidikan tidak memiliki pengaruh terhadap sistem informasi akuntansi. Hasil penelitian ini dapat digunakan untuk memecahkan masalah terkait kualitas kualitas sistem informasi akuntansi pada RSUD Manokwari.</p>

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