The Use of Accounting Information in Decision Making in Small Firms: A Case Study Based Review

1993 ◽  
Vol 2 (1-2) ◽  
pp. 52-60
Author(s):  
Brian Gibson ◽  
Ian G. Wallschutzky
Keyword(s):  
Decision Making ◽  
Small Firms ◽  
Accounting Information

scholarly journals The effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision making (case study on MSME actors in Gunungkidul Regency)

2020 ◽  
Vol 2 (2) ◽  
pp. 295
Author(s):  
Firdha Rahmiyanti ◽  
Reza Adellya Pratiwi ◽  
Heny Yuningrum ◽  
Muyassarah Muyassarah
Keyword(s):  
Decision Making ◽  
Quantitative Research ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Subjective Norms ◽  
Future Research ◽  
Investment Decision Making ◽  
Independent Variable

<p class="IABSSS"><strong>Purpose</strong> - The purpose of this study is to determine the effects of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information on making investment decisions of MSME actors in Gunungkidul Regency.</p><p class="IABSSS"><strong>Method </strong>- This study uses quantitative research methodology by purposive sampling. The gathered data in this study were processed using the SPSS program. This study was carried out on 20 February to 20 March 2020. The population in this study was businessmen of MSMEs in Gunungkidul Regency who had used accounting documentation. The research took 60 respondents as a sample of the study.  </p><p class="IABSSS"><strong>Result</strong> - This study resulted that the variables of accounting knowledge and entrepreneurial traits have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in Gunungkidul Regency; While the subjective norms variable does not have a positive and significant effect on the use of accounting information in making investment decisions of MSME actors in the Gunungkidul Regency.</p><p class="IABSSS"><strong>Implication</strong> - Future research can expand the object of research in several other regencies and can add other research variables.</p><strong>Originality</strong> - The researchers added an independent variable that is subjective norms and entrepreneurial traits, whereas the previous researchers only used accounting knowledge as the independent variable.

scholarly journals Numbers Talk Loud? A Case In Making Investment Decisions

2012 ◽  
Vol 9 (1) ◽  
pp. 7-12
Author(s):  
Songtao Mo
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Financial Accounting ◽  
Decision Making Process ◽  
Student Interest ◽  
Undergraduate Level ◽  
Investment Decision Making

This study presents a case study intended for use in the introductory financial accounting course at the undergraduate level. The case study is designed for students to evaluate accounting information in the investment decision-making process. The project aims to stimulate student interest in accounting by presenting the application of accounting information.

scholarly journals ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DI TOKO MP ONE STATIONARY 16C METRO BARAT

2020 ◽  
Vol 1 (2) ◽  
pp. 143-151
Author(s):  
Wahyu Nurlaila ◽  
Suyanto Suyanto ◽  
Angga Kurniawan
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Business Networks ◽  
Descriptive Data ◽  
Accounting Information System ◽  
Accounting Information Systems

Wahyu, Nur, Laila 2020. “Application of Inventory Accounting Information System Goods in the MP OneStationary 16C Metro Barat (Case Study of 2017 FEB UM Metro Accounting Diploma Students) ". Faculty ofEconomics and Business, University of Muhammadiyah Metro. Advisors (1) Suyanto, S.E., M.Si.Akt.CA.,ACPA., CRA. Advisors (2) Angga Kurniawan, S.E., M.Si. In business activities in this globalization era, the development of information technology isindispensable to expand business networks and to facilitate internal corporate decision-making. The level ofcompetition which is quite tight makes business actors more use of accounting information systems to managetheir business activities properly. This type of research is qualitative, namely research procedures that produce descriptive data in theform of words from the phenomena found in the field observed by the researcher. This study aims to determinethe application of accounting information systems in the MP One Stationary 16C Metro Barat. The results obtained from this study are the accounting information system implemented in the MP OneStationary Store along with the components that support the application of the Inventory Accounting Information System in the MP One Stationary Store.

Kegunaan Informasi Akuntansi dalam Pengambilan Keputusan Internal oleh Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA)

2017 ◽  
Vol 2 (4) ◽  
pp. 73-91
Author(s):  
Karno Pandu Wibowo
Keyword(s):  
Decision Making ◽  
Accounting Information ◽  
Information Use ◽  
External Factors ◽  
Accrual Accounting ◽  
Related Factors ◽  
Internal Factors ◽  
Level Of Use ◽  
Accrual Basis ◽  
Cash Basis

This study aims to determine the usefulness level of accounting information (on cash basis and accrual basis) in central goverment agencies internal decision-making process. In addition, this study also aims to determine the influence of the organization’s external factors, the organization's internal factors and Individual Actor’s Characteristic Related Factors on the level of use of accounting information in central goverment agencies internal decision making.The research show that  level of accrual accounting information use in the context of internal decision making is high. In addition it showed differences between  level of cash-based accounting information use and accrual-based accounting information use. This study also addressed that the organization’s external factors, the organization's internal factors and individual actor’s characteristic related factors significantly influence both level of accounting information use  on cash basis and accrual basis in the internal decision-making. Except for the organization’s external factors  did not significantly affect the level of accrual accounting information use  in the internal decision-making.   Abstrak Penelitian ini bertujuan untuk mengetahui tingkat kegunaan informasi akuntansi (berbasis kas dan akrual) dalam proses pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA). Selain itu penelitian ini juga bertujuan untuk mengetahui pengaruh faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna terhadap tingkat penggunaan informasi akuntansi dalam pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA).Temuan peneliti menunjukan bahwa tingkat penggunaan informasi akuntansi berbasis akrual tinggi dalam rangka pengambilan keputusan internal. Selain itu penelitian menunjukan adanya perbedaan tingkat penggunaan antara informasi akutansi berbasis kas dan informasi akutansi berbasis akrual. Penelitian juga menujukan bahwa faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi (berbasis kas dan akrual) dalam pengambilan keputusan internal. Kecuali untuk faktor eksternal organisasi tidak berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi akrual dalam pengambilan keputusan internal.

Blockchain in Supply Chain: Case Study of Lottemart Ciputat

2019 ◽  
Vol 5 (1) ◽  
pp. 38-49 ◽  
Author(s):  
B. K. Handoyo ◽  
M. R. Mashudi ◽  
H. P. Ipung
Keyword(s):  
Decision Making ◽  
Supply Chain ◽  
Supply Chain Management ◽  
Information Asymmetry ◽  
New Technology ◽  
Business Case ◽  
Analysis Method ◽  
Chain Management ◽  
Production Processes

Current supply chain methods are having difficulties in resolving problems arising from the lack of trust in supply chains. The root reason lies in two challenges brought to the traditional mechanism: self-interests of supply chain members and information asymmetry in production processes. Blockchain is a promising technology to address these problems. The key objective of this paper is to present qualitative analysis for blockchain in supply chain as the decision-making framework to implement this new technology. The analysis method used Val IT business case framework, validated by the expert judgements. The further study needs to be elaborated by either the existing organization that use blockchain or assessment by the organization that will use blockchain to improve their supply chain management.

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