scholarly journals IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PADA KOPERASI ANGGREK II JORONG PANDAN KECAMATAN TANJUNG RAYA KABUPATEN AGAM DIDUKUNG DENGAN MENERAPKAN APLIKASI SISTEM MULTIUSER PADA BAHASA PEMROGRAMAN JAVA DAN DATABASE MYSQL

2017 ◽  
Vol 10 (2) ◽  
pp. 59-72
Author(s):  
Hari Marfalino ◽  
Guslendra Guslendra ◽  
Azlina Mega Sari
Keyword(s):  
Accounting Information ◽  
Processing System ◽  
Field Research ◽  
Laboratory Research ◽  
Accounting Information Systems ◽  
Java Programming ◽  
Library Research ◽  
Savings And Loan ◽  
Operational Activities

Savings and loan activities at the cooperative is one of the routine activities. In accordance with the role of cooperatives that aim to maintain the welfare of its members. Management of bad savings and loan activities will lead to chaos in the operational activities of the cooperative. Based on the research that has been done on Cooperative Orchid II Jorong Pandan using field research methodology, library research and laboratory research, it is known that the financial data processing system is still done manually and simply. With the design of Accounting Information Systems are supported Java programming language will provide a better solution to the problems encountered. The level of error in doing the calculations can be minimized, the information produced more accurately and the data can be stored safely. Keywords: SIA, Cooperatives, Services

scholarly journals PENGARUH PELATIHAN AKUNTANSI SYARIAH, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN BMT KABUPATEN KUDUS

2018 ◽  
Vol 6 (2) ◽  
pp. 270
Author(s):  
Husnurrosyidah Husnurrosyidah
Keyword(s):  
Direct Effect ◽  
Internal Control ◽  
Employee Performance ◽  
Survey Methods ◽  
Accounting Information ◽  
Field Research ◽  
Secondary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Microfinance Institution

<p><em>BMT is a sharia microfinance institution that can reach all levels of society and has the potential to develop into a professional, healthy, and sharia Islamic microfinance institution. However, based on observations in several BMTs domiciled in Kudus, Pati, Jepara and Rembang areas, it still seems that employee performance is poorly demonstrated by marketing that cannot reach the targets set by BMT, even many fictitious sales agents are very detrimental to BMT. This is due to the low internal control in the BMT. In addition, there are still many BMT employees who are professional with accounting so employees need sharia accounting training. This research is a field research with a quantitative approach. The data used are primary and secondary data with survey methods through questionnaires. There are three independent variables in this study, namely (X1) training in Islamic accounting, (X2) accounting information systems, and (X3) internal control. The dependent variable (Y) in this study is employee performance. A sample of 94 respondents, using the purposive sampling method. The results of this study indicate that: 1) sharia accounting training has an effect on employee performance indicated that the PAS direct effect coefficient on KK (path c) in model (1) is 0.12 and significant (&lt;0.02); 2) accounting information system influences employee performance by 0.19; 3) internal control has an effect on employee performance indicated by direct effect coefficient of 0.35.</em><em></em></p>

scholarly journals IT General Controls Testing: Assessing the Effectiveness of User Access Management

2019 ◽  
Vol 14 (1) ◽  
pp. 15-34 ◽  
Author(s):  
Lorraine Lee ◽  
Rebecca Sawyer
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Access Management ◽  
Graduate Level ◽  
General Control ◽  
Accounting Information Systems ◽  
User Access ◽  
It Audit

ABSTRACT The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.

scholarly journals Role of Computerized AIS Applications in Preserving Organizational Financial Performance during COVID19: Moderating Role of Accountants' Experience

2021 ◽  
Vol 14 (4) ◽  
pp. 87
Author(s):  
Firas Hashem
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Management Strategies ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Risk Management Strategies ◽  
Precautionary Measures ◽  
Moderating Role

Current study aimed at examining the role of AIS application in preserving financial performance of organizations during COVID19 pandemic. Depending on quantitative approach, study utilized a questionnaire built on likert scale which was distributed on (109) individuals within Jordanian organizations. Results of study indicated that accounting information systems contributed to the continuous follow-up and knowledge of the financial performance of the organizations during the pandemic period, which in turn supported the principle of correct and quick decision-making that is in the interest of shareholders, working individuals and customers by taking precautionary measures to ensure that the organization does not reach financial insolvency in view of financial data that together constitute the informational outputs of accounting information systems. This support was backed up with the moderating variable of accountants&#39; experience, experience in this case managed to help accountants predict the coming situations and help the organization overcome the obstacles based on their previous experiences in similar situations. Study recommended the necessity of activating risk management strategies by organizations when facing crises and epidemics

scholarly journals Peran Bahagian Sokongan Keluarga Dalam Masalah Pemenuhan Nafkah Isteri Pasca Perceraian (Studi Kasus Di Mahkamah Tinggi Syariah Kedah, Malaysia)

2020 ◽  
Vol 20 (1) ◽  
pp. 57
Author(s):  
Agustin Hanafi ◽  
Mohamad Hedhayatullah Bin Mohamad
Keyword(s):  
Data Collection ◽  
Family Support ◽  
Research Study ◽  
Field Research ◽  
Fund Management ◽  
Library Research ◽  
The Family ◽  
The Subject ◽  
The Right

Nafkah merupakan salah satu daripada hak isteri yang perlu ditunaikan. Hukum ini telah termaktub di dalam Al-Quran dan sebagaimana yang diketahui oleh semua muslim, salah satu kewajiban seorang suami itu adalah menyediakan nafkah buat isterinya baik dalam  tempoh  perkawinan  maupun  pasca perceraian.  Namun,  mutakhir  ini,  banyak kasus yang melibatkan perilaku suami yang mengabaikan nafkah isteri pasca perceraian. Bahagian Sokongan Keluarga (BSK) merupakan pihak berwenang yang mampu mengatasi dengan sebaik mungkin segala permasalahan berkaitan dengan pemberian nafkah. BSK memberi peluang kepada mantan isteri untuk membuat tuntutan nafkah jika suami gagal atau enggan membayar nafkah sekaligus mengembalikan hak isteri. Pertanyaan yang diajukan dalam permasalahan ini adalah bagaimana peran BSK dalam menjamin terpenuhinya  nafkah isteri pasca perceraian dan bagaimana efektifitasnya (BSK) terhadap masalah penegakan nafkah isteri pasca perceraian. Penelitian ini bertujuan untuk mengetahui tentang peran (BSK) dalam masalah pemenuhan nafkah isteri pasca perceraian. Penelitian dalam skripsi ini adalah yuridis empiris yaitu kajian lapangan (field research) dan yuridis normatif yaitu kajian kepustakaan (library research). Adapun Metode pengumpulan data yang digunakan penulis dalam skripsi ini adalah observasi, wawancara dan telaah dokumentasi. Hasil penelitian yang diperoleh, bahwa peran BSK dalam masalah pemenuhan nafkah isteri pasca perceraian berjalan secara efektif karena BSK memantau dan menangani masalah ketidakpatuhan mantan suami terhadap perintah nafkah Mahkamah Syariah melalui pembentukan Unit Khidmat Nasehat dan Perundangan, Unit Penguatkuasaan dan Pelaksanaan Perintah dan Unit Pengurusan Dana. Keberadaan BSK telah menjadi tempat rujukan dan   memberikan bantuan kepada mantan isteri. Berdasarkan hal tersebut, dapat difahami bahwa pokok permasalahan dalam penyelesaian masalah pengabaian nafkah apabila mantan suami memahami  hal  berkaitan  agama  Islam  serta  mengetahui  hak  dan  tanggung  jawab terhadap isteri pasca perceraian.Kata Kunci: Bahagian Sokongan Keluarga (BSK) dan Nafkah Isteri Pasca Penceraian Living in one of the rights of wives that need to be shown. This law has been contained in the Koran and as it is known by all Muslims, one of the obligations of a husband is to provide a living for his wife both in the period of marriage or post-divorce. However, these cutting-edge, many cases involve the behavior of husbands who neglect the living wives post-divorce. The Family Support Division (BSK) is the authority who can cope with the best possible problems relating to the provision of the living. BSK allows the former wife to make a living claim if the husband fails or refuses to pay the living while returning the right of the wife. The question posed in this issue was the role of BSK in guaranteeing the fulfillment of the postpartum wife and how effectiveness (BSK) has been to the problem of establishing a divorce post. The study aims to find out about the role (BSK) in the issue of fulfilling wives after divorce. The research in this thesis was empirical, i.e. field research and normative juridical (library research) study. The methods of data collection used by the authors in this thesis are observations, interviews and documentation study. The results of the research obtained, that the role of BSK in the problem of fulfillment of wives post-divorce runs effectively because BSK monitors and addresses the problem of non-compliance of ex-husband against the order of Sharia court The establishment of the Advisory and Legal Unit, enforcement Unit and the execution of the Order and fund Management unit. The existence of BSK has been a referral place and provides relief to the former wife. Based on this, it can be understood that the subject matter in solving the issue of living if the former husband understands the matter related to Islam and knows the rights and responsibilities of the post-divorce wife.

Designing Accounting Information Systems for Primary Cash Receipts and Expenditures in Open ERP-based Retail Units (ODOO)

2021 ◽  
Vol 4 (2) ◽  
pp. 199-208
Author(s):  
Ivana Larasati Putri Navalina ◽  
Ludfi Djajanto ◽  
Ari Kamayanti
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Customer Satisfaction ◽  
Accounting Information ◽  
Industrial Technology ◽  
Accounting Information Systems ◽  
Business People ◽  
Technology Revolution ◽  
Over Time

Over time, this type of cooperative business slowly begins to lose its existencedue to increasingly fierce business competition. This is because the role ofcooperatives, which is identical to the provision of basic foodstuffs for theneeds of the community, has now been taken over by the existence ofsupermarkets both in cities and in the regions. This is due to the influence ofthe industrial technology revolution 4.0 which requires business people tocontinue to be able to improve services and offer technology-basedconvenience so that it has an impact on customer satisfaction. This literaturereview aims to describe the role of the use of information technology systemsfor accounting for primary cash receipts and disbursements in cooperatives.

PENERAPAN LAPORAN AKUNTABILITAS DAN KINERJA INSTANSI PEMERINTAH (LAKIP) PADA BADAN PENGENDALIAN DAMPAK LINGKUNGAN (BAPEDAL) ACEH

2014 ◽  
Vol 1 (2) ◽  
Author(s):  
Eva Susanti
Keyword(s):  
Data Collection ◽  
Field Research ◽  
Research Topic ◽  
Research Library ◽  
Library Research ◽  
State Apparatus ◽  
The Way

This research conducted in BAPEDAL  aceh, the purpose of this research is to figure out that the aplication of accountability report and work institution of government has done well.The result of data collection is got through library and field research. Library research is done by using some literature that it has relation with the research topic. While field research is the way to collect the data that it also has relation with problem discussion.Generally, the applying of primary job and bapedal function in Aceh has applied well.  The strategic of target  decision in 2010 has succed to goal by the level of percentation result average 98,53%.    The arrangement of aplication LAKIP in BAPEDAL Aceh in 2010 based on Inpres No.7 in 1999 and then it is arranged in ministry country role of efficiency  state apparatus and bureaucracy of reformation  no. 2009 in 2010 about guidelines of arrangement  for work and accountability report of institution government that it is the basic of arranging and conveying LAKIP government.

An Accounting Information Systems Perspective on Data Analytics and Big Data

2017 ◽  
Vol 31 (3) ◽  
pp. 101-114 ◽  
Author(s):  
Esperanza Huerta ◽  
Scott Jensen
Keyword(s):  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Security Requirements ◽  
Future Research ◽  
Accounting Information Systems ◽  
Systems Perspective ◽  
Analytic Skills

ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role of technology in accounting, privacy within the domain of Big Data, and people and Big Data. Throughout all three panels, several topics emerged that impact all areas of accounting—developing enhanced analytical and data handling skills; evaluating privacy, security requirements, and risks; thinking creatively; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands the discussions of the conference panels and suggests potential areas for future research.

scholarly journals Role of Electronic Accounting Information Systems in Reducing the Phenomenon of Tax Evasion in Facilities Subject to Income and Sales Tax in the Hashemite Kingdom of Jordan

2020 ◽  
Vol 10 (2) ◽  
pp. 135
Author(s):  
Reem Oqab Hussein Al- Khasawneh
Keyword(s):  
Information Systems ◽  
Tax Evasion ◽  
Accounting Information ◽  
Sales Tax ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Output Stages ◽  
High Degree ◽  
Very High

The study aimed at identifying the role of e-accounting information systems in reducing tax evasion in term of its three stages inputs, processing and outputs. It also explained the role of a compatibility between e-accounting systems and the instructions and procedures of income tax authority for reducing tax evasion. For achieving the purposes of the study, a questionnaire was distributed to employees of tax evasion authority, income and sales tax inspectors. The study found that using e-accounting information systems in the facilities subject to income and sales tax has contributed to a very high degree at input stage whereas the contribution of using e-accounting systems has been high at processing and output stages. In addition, the study indicated that existing the compatibility between e-accounting systems and the instructions of income and sales tax authority has highly contributed to the reduction of tax evasion. It also illustrated that the procedures and methods of professional examination of e-accounting information systems developed by income and sales tax authority have contributed to a very high degree of the reduction of tax evasion. Moreover, the study found that a sufficient experience of employees of income and sales tax authority in the field of using e-accounting information systems has contributed to a very high degree of the reduction of spreading of the phenomenon of tax evasion.

scholarly journals Peranan Kepala Desa Dalam Pelaksanaan Pembangunan Ditinjau Dari Fiqh Siyasah dan UU Desa No. 6 Tahun 2014

2020 ◽  
Vol 5 (2) ◽  
pp. 91
Author(s):  
Mirza Rahmatillah ◽  
Ridwan Nurdin
Keyword(s):  
Community Participation ◽  
Descriptive Analysis ◽  
Field Research ◽  
Secondary Data ◽  
Research Field ◽  
Primary Data ◽  
Library Research ◽  
Head Of Government ◽  
The Village

The success of developing a village cannot be separated from the role of the Village Head and the entire community. A developed village can be seen from the adequate facilities and infrastructure. The head of government has a big responsibility for the progress of his village in order to create a prosperous society. The formulation of the problem in this study is how the role of the village head in the implementation of development in Li-Eue Village and how the Siyasah Fiqh and Village Law review the role of the village head in the implementation of development in Li-Eue Village. This type of research is classified as field research (field research), which is descriptive analysis, namely research that tells and describes data sourced from primary data through interviews, observations and reports in the form of documents and secondary data by conducting library research in the form of Al- Qur'an, Hadiths, opinions of scholars, laws and regulations, documents and books and other scientific works. Based on the results of the analysis, it can be concluded that the role of the Li-Eue Village head in the implementation of development in Li-Eue Village is generally less than optimal so that it is less trustworthy or responsible for the duties as village head. Judging from the existence of several developments that have not been implemented. And less transparent and less mobilizing community participation. Review of Siyasah Fiqh and Village Law, namely leaders who are less trustworthy and less responsible.

scholarly journals PERANCANGAN SISTEM INFORMASI AKUNTANSI PEMBELIAN DAN PERSEDIAAN

2010 ◽  
Vol 4 (1) ◽  
pp. 68
Author(s):  
Purwoko Purwoko
Keyword(s):  
Information System ◽  
Current System ◽  
Accounting Information ◽  
Field Research ◽  
Analysis Method ◽  
Accounting Information System ◽  
Analysis And Design ◽  
Library Research ◽  
A Company ◽  
Observation Results

Procurement and inventory is important activities in a company. Therefore it is the aim of this article to design an accounting information system for procurement and inventory of office supplies to help in fast and accurate planning and decision making. Methods used to collect required data and information is library research and field research. Design and analysis method used is analysis using Object Oriented Analysis and Design. From observation results it is obtained that transaction records in the company is still conducted manually and inefficient in keeping records of incoming and outgoing goods. It is concluded that a computerized procurement and inventory information system would help the management in decreasing faults and increasing the current system effectively.Keywords: accounting information system, procurement, inventory, office supplies.

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