scholarly journals Challenges of accounting in the modern digital environment

Revizor ◽  
2021 ◽  
Vol 24 (93) ◽  
pp. 27-36
Author(s):  
Kosana Vićentijević
Keyword(s):  
Information Systems ◽  
Financial Reporting ◽  
Accounting Information ◽  
Digital Technologies ◽  
Digital Transformation ◽  
Digital Environment ◽  
Global Level ◽  
Accounting Profession ◽  
Financial Reports ◽  
Accounting Information Systems

This paper discusses the implications of the accounting profession in the context of digitization and smart financial reporting. The importance of digital transformation of accounting and auditing teams in the direction of using digital technologies and professional skills for compiling and disclosing smart financial reports of economic entities is emphasized. In this context, the paper lists the skills and knowledge that should be improved by accounting professionals for new sophisticated accounting information systems. The paper concludes that the application of digital accounting will enable the improvement of financial reporting of economic entities at the national and global level.

scholarly journals Analysis of The Implementation of Accounting Information Systems to Improving the Preparation of Financial Statements in The Sales Cycle of Oil and Gas Companies

2021 ◽  
Vol 5 (1) ◽  
pp. 15-27
Author(s):  
Ayi Astuti ◽  
Indri Utami ◽  
Mentari Puteri Pertiwi
Keyword(s):  
Information Systems ◽  
Financial Reporting ◽  
Oil And Gas ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Oil And Gas Companies

This study aims to determine the role of accounting information systems in improving the quality of financial reporting and analyzing financial reports in the sales cycle in accordance with accounting information systems theory. The data analysis technique used is descriptive analysis technique, namely how to analyze, interpret, and process oil and gas financial report data. Respondents in this study were one of the oil and gas companies in Bandung, namely PT. Puteramas Teguh Jaya by conducting a survey of 35 respondents. The type of data used in this research is qualitative data. Sources of data in this study are secondary data in the form of financial reports on oil and gas sales. Data collection techniques used in this study are interview techniques and documentation techniques regarding accounting information systems for sales financial reports. From the known research results, it is obtained as follows: Responses about the variables of this study are included in the high category, financial reports and sales cycle The results of the analysis found that there is a significant relationship between accounting information systems and financial reports, including knowledge of entrepreneurial competence with stakeholder support. interests with a fairly close relationship. The results of the analysis also found that the accounting information system and it were found simultaneously to have a significant effect on the sales cycle.

scholarly journals Adapting to Crisis: Accounting Information Systems during the Weimar Hyperinflation

2020 ◽  
Vol 94 (3) ◽  
pp. 593-625
Author(s):  
Sebastian Hoffmann ◽  
Stephen P. Walker
Keyword(s):  
Twentieth Century ◽  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
The Face ◽  
Managerial Reporting

German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

scholarly journals SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH

2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Fund Allocation ◽  
Real Picture ◽  
The Village

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.

scholarly journals The Role of Accounting Information System Afflication In Reliability Financial Reporting

2021 ◽  
Vol 2 (1) ◽  
pp. 97-112
Author(s):  
Lesi Hertati ◽  
Otniel Safkaur ◽  
Dwi Yanti ◽  
Irlan Fery ◽  
Peny Cahaya Azwardi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Central Government ◽  
Accounting Information ◽  
Sampling Technique ◽  
City Governments ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Verification Methods

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

scholarly journals Relationship between accounting information systems implementation and corporate governance of rural banks in Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 10
Author(s):  
Rima Rachmawati
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Data Analysis ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Central Java ◽  
Systems Implementation ◽  
Good Corporate Governance ◽  
Information Systems Implementation

The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial reporting, budgeting systems, and IFRS for SMEs implementation on good corporate governance of rural banks.   PLS-SEM wasemployed for data analysis to 145 rural banks registered in Regional Owned Bank Association of Central Java Indonesia. The results of data analysis found that bookkeeping systems, financial reporting and budgeting systems implemetation positively affectgood corporate governance of rural banks, while IFRS for SMEs implementation was not significantly affectgood corporate governance of rural banks.   

scholarly journals Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam

2019 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Syahril Effendi ◽  
Baru Harahap
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Business Development ◽  
City Government ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Medium Enterprises ◽  
The City

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City

scholarly journals Pengaruh Sistem Informasi Akuntansi dan Pelaporan Keuangan terhadap Pengendalian Manajemen pada Perusahaan Jasa Konstruksi (PT. X) di Jakarta

2018 ◽  
pp. 91-113
Author(s):  
Edison Hamid
Keyword(s):  
Information System ◽  
Information Systems ◽  
Multiple Regression ◽  
Survey Research ◽  
Financial Reporting ◽  
Accounting Information ◽  
Management Control ◽  
Control Measures ◽  
Accounting Information System ◽  
Accounting Information Systems

Abstract. Accounting information system in charge of providing the information needed to facilitate monitoring and assessment of control measures against the management. There are five main functions of the accounting information system of data collection, data processing, data management, control data (including security), and producer information. This study aims to examine the effect of accounting information systems and financial reporting to management control. The results are expected to provide benefits in explaining and predicting the effects of accounting information systems and financial reporting to management control. This form of survey research studies that used questionnaires to collect data that need. To provide an overview of the demographics of respondents, the research data were analyzed with descriptive statistics. The quality of data generated from the use of research instruments was evaluated by rehabilitation and validity testing. The hypothesis was tested by multiple regression analysts to determine its influence on management control. The  results  with  the  conclusion  that  the  accounting  information  system significantly influence the management control, financial reporting significant influence on management control, and test results together financial reporting was only significantly affected majanemen control, whereas no effect of accounting information systems are significant. Keywords:  Accounting Information Systems, Financial Reporting, Management Control. Abstrak Sistem Informasi akuntansi bertugas memberikan informasi yang dibutuhkan untuk memudahkan pengawasan dan tindakan terhadap penilaian pengendalian manajemen. Terdapat lima fungsi utama sistem informasi akuntansi yaitu pengumpulan data, pemerosesan data, manajemen data, pengendalian  data (termasuk security), dan penghasil informasi. Penelitian ini bertujuan menguji pengaruh sistem informasi akuntansi dan pelaporan keuangan terhadap pengendalian manajemen. Hasil penelitian ini diharapkan dapat memberi manfaat dalam menjelaskan dan memprediksi tentang pengaruh sistem informasi akuntansi dan pelaporan keuangan terhadap pengendalian manajemen. Penelitian ini berbentuk survey research yang menggunakan instrumen kuesioner untuk mengumpulkan data yang di perlukan. Untuk memberikan gambaran mengenai demografi responden, data penelitian dianalisis dengan  statistik deskriptif. Kualitas data yang dihasilkan dari penggunaan instrumen penelitian dievaluasi dengan uji reabilitas dan validitas. Hipotesis diuji dengan analis multiple regression untuk mengatahui pengaruhnya terhadap pengendalian manajemen. Hasil penelitian dengan kesimpulan bahwa sistem informasi akuntansi berpengaruh secara signifikan terhadap pengendalian manajemen, pelaporan keuangan berpengaruh secara signifikan terhadap pengendalian manajemen, dan hasil uji secara bersama-sama ternyata hanya pelaporan keuangan yang berpengaruh secara signifikan terhadap pengendalian manajemen, sedangkan sistem informasi akuntansi tidak berpengaruh secara signifikan. Kata kunci:  Sistem   Informasi  Akuntansi,  Pelaporan  Keuangan, Pengendalian Manajemen  

scholarly journals The Effect of Human Resources Competencies and Internal Controlling System on the Quality of Accounting Information System and Their Impacts to the Quality of Financial Reporting

2021 ◽  
Vol 6 (5) ◽  
pp. 31
Author(s):  
Martina Melissa Loudoe ◽  
Fardinal Fardinal
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study aims to determine the effect of human resources competencies and internal controlling systems on the quality of accounting information systems and to deter-mine the quality of financial reporting. This study is a quantitative study with primary data obtained from 105 respondents from the finance/administration/budget division of the DKI Jakarta Provincial Government SKPD who collected 52 SKPD. Partial Least Square is used as an analytical tool in this study.The results showed that the competence of human resources and internal controlling systems directly have a significant effect on the quality of accounting information systems and the quality of accounting information systems have a significant effect on the quality of financial reporting.

scholarly journals The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements

2021 ◽  
Vol 5 (1) ◽  
pp. 168-174
Author(s):  
Zahra Harlianti Sujana
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.

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