scholarly journals Role of accounting documents accounting information system

2018 ◽  
Vol 4 (3) ◽  
pp. 110-127
Author(s):  
Aleksandar Savić ◽  
Miloš Miljković ◽  
Tamara Damnjanović
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Accounting Information System

scholarly journals Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan

Accounting ◽  
2021 ◽  
pp. 645-654 ◽  
Author(s):  
Malek Hamed Alshirah ◽  
Abdalwali Lutfi ◽  
Ahmad Farhan Alshira’h ◽  
Mohamed Saad ◽  
Nahla Mohamad El Sayed Ibrahim ◽  
...  
Keyword(s):  
Information System ◽  
Firm Performance ◽  
Environmental Factors ◽  
Institutional Theory ◽  
Empirical Data ◽  
Accounting Information ◽  
External Factors ◽  
Accounting Information System ◽  
Intention To Adopt

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.

scholarly journals Peranan Use-casemodeling Dalam Menilai Tingkat Efektivitas Siklus Pengeluaran (Studi Kasus CV MakmurAbadi)

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Ivan Senjaya
Keyword(s):  
Information System ◽  
Textile Industry ◽  
Accounting Information ◽  
Research Process ◽  
Use Case ◽  
Main Function ◽  
Accounting Information System ◽  
Library Research ◽  
Use Case Modeling

The change of time, technology, and competition influence indirectly to company’s environment. This makes company should to review the aspects that exist within the company, one of which is the effectiveness of the company cycle. One main function of accounting information system is processing the data into useful information for decision makers to make the cycle to be effective so that corporate goals can be achieved. Use-case modeling is one of the documentation tools in the accounting information system that can also generate information about the effectiveness of a cycle. This research used analytical descriptive method as research method with data collection techniques by interview, observation, and library research. Object of this case study of research is CV Makmur Abadi, a company in textile industry. After the research process is done, it can be concluded that the role of use-case modeling in assessing effectiveness is as a supporting role by providing guidance. Use-case can provide guidance on assessing the effectiveness of cycle especially by components in use-case such as use-case narratives and use-case dependencies diagrams. With these guidance, the process assessment of effectiveness becomes more systematic to present accurate and useful information.Keywords:Use-case Modeling, Assessment of Effectiveness Level, &Expenditure Cycle.

scholarly journals ACCOUNTANT PAYMENT INFORMATION APPLICATION OF INFORMATION SYSTEMS IN PT. FRAMAS INDONESIA

2020 ◽  
Vol 1 (5) ◽  
pp. 775-784
Author(s):  
Rahul Chauhan ◽  
Astrid Juliani
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Accurate Information ◽  
Accounting Information System ◽  
Accounts Payable ◽  
Accounting Report

A comprehensive company information system is called Accounting, because it processes all transactions into a document in the form of financial statements. Its role is systematic and covers the entire data and information of documents from all the company's business transaction activities as a whole. Information obtained from the information system in the accounting report will be submitted to management. In this era of globalization, the role of information systems is very important in various fields. Companies must focus on providing users with fast, accurate but still accurate information to financial statements, and other financial data that contribute to decisions and policies made by management. The company uses information systems in the hope that it can help the company achieve its goals. The accounting information system that is currently widely applied by companies is the Information System on Accounts Payable or Accounts Payable. In addition to providing information on Trade Debt data or Accounts Payable, PT Framas Indonesia has applied the Accounting Information System well. Most of the processes have been computerized properly, PT Framas has also designed recording procedures and Internal Control on Accounts Payable. Double checks are also carried out on several processes so as to minimize errors in payment.

scholarly journals Supply Chain Management Moderating Effect on the Nexus amid Intensity of Energy Consumption and Accounting Information System

2020 ◽  
Vol 8 (2) ◽  
pp. 35-45
Author(s):  
Waseem Yousaf ◽  
Raheel Jamil ◽  
Zardashia Nazir Chohan ◽  
Muhammad Muneeb Akmal Mughal
Keyword(s):  
Information System ◽  
Supply Chain ◽  
Energy Consumption ◽  
Sugar Industry ◽  
Accounting Information ◽  
Effective Energy ◽  
Accounting Information System ◽  
The Impact ◽  
Consumption Intensity

The goal of the existing study is to explore the impact of accounting information system (AIS) and intensity of energy on the effective energy consumption of the sugar industry in Pakistan. The goal also consist upon the moderating role of effectiveness of supply chain on the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The employees that are related with AIS and supply chain are the respondent and they provide the data by questionnaires and the data was evaluated by employing the effective tool of data analysis named as Smart-PLS. The results show that AIS and intensity of energy have positive link with the effective energy consumption. The findings also show that effectiveness of supply chain positively moderates among the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The policymakers and the upcoming researchers will be the users of this study who can get guidelines in developing regulation regarding effective energy consumption and also in exploration of this area in future.

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