scholarly journals Review Of The Implementation Of Inventory Accounting Systems By Per-02-Bc-2019 In Receiver Facilities Impor The Purpose Of Export (KITE)

Riset ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 277-288
Author(s):  
Andi Yudha Amwilla P ◽  
Muanas HB

Ease of Import for Export Purposes (KITE) is a government facility to export growth by manufacturing companies. Given this facility, of course, through several conditions that must be met, including the Inventory Information System model owned by the company that must be computerized and accessed by Customs and Excise as required in Per-02 / BC / 2019.                This study aims to examine the suitability of the inventory information system owned by the company receiving the facility (KITE ), which is PT Batara Indah. PT Batara Indah registered as one of the companies using the KITE facility since 2014.                The research method used is the descriptive qualitative method through document study. Information gathering is done through desk studies and discussions with related parties in the company.               The results showed that PT Batara Indah had implemented an Integrated Inventory Accounting Information System model. If referring to the expected Directorate General of Customs and Excise regulation, PT Batara Indah has complied with the law. 

2018 ◽  
Vol 2 (1) ◽  
pp. 65-70
Author(s):  
Ikromi Abd Ghani HSB ◽  
Dovi Septiari

The development of the business environment in globalization era has been triggered an increasingly tight business competition. Every companies who have an established its own strategies to manage a variety of information, human resources, allocation of funds and others. Accounting information system is a great resources that very valuable to an organization for the smoothness management of the company’s financial and decision making wheter it is to long term and short term, however there are several aspect that can be a factors the effectiveness of the accounting information system, that is manager’s participation. The research is aimed to proves that manager’s participation and manager’s involvement had a positive influence on the effectiveness of accounting information system (AIS) at manufacturing company, especially in the industrial zone Batamindo Mukakuning Batam City. The research method is using regression analysis to proves are the manager’s participation (independent variable) and manager’s involvement (independent variable) gives effect to the effectiveness of information system (dependent variable) or not. The result of this research is shows that variable of manager’s participation and manager’s involvement has a significant influence to the effectiveness of information system. The method is using purposive sampling is done by taking a sampling of the population according to certain criteria.


2019 ◽  
Vol 12 (1) ◽  
pp. 95-104
Author(s):  
Nur Ika Mauliyah ◽  
Dwinda Agus Prastiwi

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.


Author(s):  
Khaled Dahawy ◽  
Khaled Samaha

Improving our understanding of the accounting information system development in a specific Egyptian context, this case aims to investigate the development of a redesigned automated accounting system in a privately owned Egyptian company that was planning material changes in its accounting systems and organizational structure through integrating ICT systems. In other words, this case attempts to explore the company’s strategic decisions regarding computerized accounting information system implementation choices, problems met during the implementation process, and the actions taken to takeover these problems to gain the potential accounting system redesign benefits. Tracking the automated accounting system redesign highlights some implementation success key factors and emphasizes that obtaining top management commitment to the process of an automated accounting system implementation is a prerequisite for success.


2020 ◽  
Vol 10 (1) ◽  
pp. 9-15
Author(s):  
Lisna Hutahean ◽  
◽  
Edison Sagala ◽  
Jamaluddin Jamaluddin ◽  
◽  
...  

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.


2016 ◽  
Vol 6 (2) ◽  
pp. 185-196
Author(s):  
Fenny Marietza ◽  
Cardova Gloria Artha Siahaan

This research aims to examine influenceof control authorities and business strategy towards informationmanagement accounting systems (SI AM) on the company pharmacy in Palembang. The population used in the studyin the i that is p erusahaan f armasi in Palembang. Samples in research use respon en Pharmaceutical companyManager in Palembang that understands the systems account information tansi was man ajemen (SI AM). Dataresearch results processed by downloading will double the ber linear esi regr yan g showed positive and significanteffect of controling formal management accounting information system (SIAM). Control authority in formalinfluential positif and significantly limited management accounting information system (SIAM). Influential businessstrategy positively and significantly to management accounting information system (SIAM).Keywords: Control Authority, Business Strategy, Management Accounting Information System.


2021 ◽  
Vol 39 (12) ◽  
Author(s):  
Anak Agung Gde Satia Utama ◽  
Hadiyan Azmi Hussein

Nowadays, knowledge is essential in all aspects of human life. Decisions need to consider information. The higher the quality of knowledge, the more effective the decision-making. The objectives this study are to analyze the accounting information system of on-subsidized fertilizer sales Petrokimia Gresik. This study uses a qualitative method, and the scope of analysis focuses on the non-subsidized fertilizer sales accounting information system. The data acquired from observation and documentation. The data collection from preliminary surveys, literature studies, and field surveys, then analyzed using flowcharts. The results of this research propose a new flowchart that uses an input-process-output method for the non-subsidized fertilizer sales accounting information system. This research shows that in other organizations with unique characteristics, the suggested systematic approach can be applied.


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Kenny Larony Tangkaroro ◽  
Ventje Ilat ◽  
Heince Wokas

The purpose of this study is to analyze the problems experienced by villages related to the management of village funds and also to analyze the Application of Accounting System for Village Fund Management which includes Cash Receipts, Cash Expenditures, Fixed Assets, and Taxes. This research was conducted in Tincep Village, Sonder Sub District, Minahasa District. This research uses descriptive qualitative method. The results show that the management of village funds in Tincep Village is in accordance with Permendagri No.113 of 2014 and the priority of the use of village funds in Tincep Village is also appropriate based on PermenDesaPDTT No. 22 of 2016, The application of accounting system in Tincep village is in accordance with the legislation, but if viewed from the side of administrative supervision is still not fully in accordance with the provisions, especially in the process of cash expenditures that have not been accountable and often not appropriate procedures. Therefore the author suggests that the need for a computerized accounting system so that later every accounting process can be done quickly and the output of financial statements will also be more reliable than the reporting manually, also in the future it is expected that management related to village fund can be done more accountable and transparent.Keywords :  Management of village finances, accounting information system, village fund


2020 ◽  
Vol 4 (1) ◽  
pp. 224-235
Author(s):  
Emilianus Eo Kutu Goo ◽  
Maria Nona Dince ◽  
Walter Obon ◽  
Magdalena Samosir ◽  
Yoseph Darius Purnama Rangga

An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting information system procedures were still inadequate. The existing functions are based on theory, but in carrying out their functions there is no separation of duties. The documents used are incomplete because the company did not make a packing slip. Accounting records and cash receipt procedures have been implemented properly. The results also show that the main elements of internal control that support the cash receipt process have not been implemented properly. Keywords: Accounting Information Systems, Cash Receipts


2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Faujan Otinur ◽  
Sifrid S. Pangemanan ◽  
Jessy Warongan

The accounting information system and the system of Internal control is a component that collect, classify, process, analyze and combine the relevant financial information for decision making the outside parties (suc as Government, community, investors, and creditors) parties in (especially management). Campladean Manado is a merchant selling sports equipment with various brands and types of goods so that it has a stockpile of goods quite a lot. This research aims to analyze accounting information systems inventory and enacted on Campaldean Manado. This research uses descriptive research method. Research results showed the accounting information system on Campladean Manado are still using manual systems of internal control systems but very helping and supporting accounting information systems in Manado in Campladean minimize the occurrence of errors in system of inventory items.Keywords: Accounting information systems, Interalcontrol systems supplies.


2001 ◽  
Vol 5 (2) ◽  
pp. 21-36
Author(s):  
Leslie W. Weisenfeld ◽  
Larry N. Killough

During the past ten years management accounting has been frequently criticized by many researchers, who have then suggested ways to improve management accounting systems. As a result various companies have modified their accounting information systems by incorporating some of the suggested changes. Unfortunately, little research has been presented which analyzes managers' reactions to management accounting system changes (Bamber, 1993). This paper provides an overview of a company that upgraded its accounting information system by adopting some of the suggested changes. Results from questionnaires administered before the change, shortly after the change, and about one year after the change were used to provide a comparison of managers' reactions to the changes. The company, in this study, incorporated various changes suggested in the literature by providing managers with real-time databases and involving managers during the development of the new system. In response to the changes, the managers indicated they were more satisfied with the accounting department and the data provided and they now focused more on production quantity then previously. Therefore, the company appears to have successfully implemented changes in their accounting information system, which improved managers satisfaction with the system.


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