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This study aims to analyze the influence of the Sales Accounting Information System and the Cash Receipt Accounting Information System on Internal Control at PT Alfa Scorpii, Bilal Branch. The population in this study was 38 employees, with a sampling technique using the census method, so that the entire population was used as a research sample. The approach used in this study is quantitative associative, with data analysis techniques using Multiple Linear Regression Analysis. Data processing was carried out using SPSS version 23. The results of the study indicate that the Sales Accounting Information System has a partial positive effect on Internal Control. In addition, the Cash Receipt Accounting Information System also has a partial positive effect on Internal Control. Simultaneously, the Sales Accounting Information System and the Cash Receipt Accounting Information System have a positive and significant effect on Internal Control.

MSMEs are a major component of a country's economy. The large contribution of MSMEs to economic development in Indonesia requires MSME players to keep trying and always be ready to compete with other MSMEs. This study aims to determine the effect of financial literacy, digital payments, use of e-commerce and accounting information systems on the business performance of culinary MSMEs in the city of Semarang. The population of this study amounted to 98 culinary MSMEs, sampling using purposive sampling method with the criteria of using digital payments, using e-commerce and accounting information systems. The data was analyzed using multiple linear regression analysis with JASP software. The results of this study indicate that the variables of e-commerce usage and accounting information systems have a positive and significant impact on business performance, so that any increase in these variables will improve MSME business performance. The financial literacy variable has a positive and insignificant effect on business performance, so it is necessary to increase the financial literacy of business actors. Meanwhile, the digital payment variable has a negative and insignificant impact on business performance, indicating a lack of understanding of MSME actors and consumers of the use of digital payments.  

Micro, Small, and Medium Enterprises (MSMEs) are an essential component of Indonesia's economic framework. MSMEs need to improve their business performance stability to maintain economic stability. This research aims to determine the influence of accounting information systems, financial literacy, and management accounting practices on MSME business performance in the city of Semarang. The population of this research is 187 MSMEs, with a sample of 100 MSMEs that have more than 5 employees (purposive sampling method). The findings show that the variables SIA (Accounting Information System) and PAM (Management Accounting Practices) have a significant positive impact on KB (Business Performance), indicating that any increase in these variables will enhance MSME business performance. Conversely, the LK (Financial Literacy) variable has a negative and insignificant impact on KB, indicating that many MSMEs do not fully understand financial literacy in terms of knowledge and benefits. However, LK and SIA have a significant positive impact on PAM, demonstrating that optimal PAM implementation supports MSME business performance. There is a significant positive indirect effect of LK and SIA on PAM and KB, highlighting the importance of financial literacy and accounting information systems in improving MSME business performance.  

The quality of accounting information is a crucial factor in decision making in the public sector, including in Regional Government Organizations (OPD). Quality accounting information must be relevant, accurate, reliable, and timely. However, in its implementation, there are still obstacles in producing accounting information that is not optimal, such as the lack of utilization of information technology, low expertise and intensity of use of accounting information systems, and the level of user satisfaction that is not yet optimal. The purpose of this study is to empirically prove information technology, user expertise, user intensity, ease of use and user satisfaction with the quality of accounting information at the Regional Government Organization Office of Badung Regency. The determination of the number of samples used purposive sampling and obtained a sample of 140 respondents. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that information technology, user expertise, user intensity, ease of use and user satisfaction affect the quality of accounting information. The theoretical implications of this study indicate that the results of this study can support Tam's theory. On the other hand, the practical implications of this study can be used as a consideration for local governments in decision making.    

 This research is motivated by the problem of customer receivables that are delayed in payment, so that an accounting information system is needed as a means of control to ensure that the collection procedure runs effectively and efficiently. Using a qualitative descriptive method with observation, interviews, and documentation. The results of the study indicate that the Indihome and Indibiz collection procedures by the Billing and Payment Collection unit are in accordance with the company's SOP.

The development of technology in each country affects its government sector, especially in the field of public services, one of which is e-government. E-government as a practice of social innovation in public administration, can be done easily but sometimes still experiences difficulties or even failures. Trying to help improve the efficiency and effectiveness of licensing services by operating the OSS, JELITA, SIMBG, and MPP systems. In addition, providing licensing services and public service malls and analyzing comprehensive investment data from each period with PMA and PMDN categories to identify growth trends, sectors that have experienced significant increases, and key driving factors such as government policies, economic conditions and investment attractiveness. The methods used in this service are system operation and analysis. This work experience practice provides valuable experience for practitioners in understanding the mechanisms of government administration, regional investment management, and business licensing procedures. In addition to gaining practical experience, this activity also improves analytical skills, communication, and professionalism in the world of work. This agency has the utilization of information systems that support the development of community activities Implementation of OSS, Jelita, SIMBG, services and MPP at DPMPTSP Jember which are useful for providing positive impacts and providing effectiveness in business licensing and community services with this success need to be maintained and through increasing digital literacy, system maintenance, data integration, and ongoing socialization.

This study aims to evaluate the factors influencing the adoption of digital banking among Generation Z in Bandar Lampung using the UTAUT2 model. The research employs a quantitative approach, with purposive sampling as the sampling technique. Data analysis is conducted using SmartPLS 4.0 with the PLS-SEM method. Primary data for this study was collected through an online survey via Google Forms, involving a total sample of 312 respondents. The findings indicate that performance expectancy, effort expectancy, price value, hedonic motivation, and trust positively influence behavioral intention. Meanwhile, the variables found to affect use behavior are facilitating conditions, habit, and behavioral intention. Furthermore, this study reveals that social influence does not have an effect on behavioral intention.

Akuntansi Pemerintahan, sistem yang terstruktur untuk mengelola seluruh transaksi keuangan yang terjadi dalam entitas pemerintahan, mulai dari tingkat pusat hingga daerah. Proses ini melibatkan pencatatan, klasifikasi, agregasi, analisis dan pelaporan transaksi-transaksi tersebut. Meningkatnya perkembangan teknologi informasi telah membawa perubahan besar dalam bidang kehidupan, termasuk bidang akuntan publik. Memperkenalkan teknologi informasi ke dalam sistem akuntansi pemerintahan menghadirkan banyak manfaat dan tantangan. Teknologi informasi telah membuat akuntansi pemerintahan menjadi lebih efisien, akurat, transparan dan mudah dipahami. Hal ini pada akhirnya akan memberikan dampak positif bagi masyarakat karena pajak yang dibayarkan dapat dikelola dengan lebih baik. Teknologi informasi telah merevolusi cara pengelolaan keuangan pemerintah. Dengan menggunakan teknologi ini, kita dapat membangun pemerintahan yang lebih bersih, efisien dan lebih bermanfaat bagi rakyatnya. Salah satu penerapan teknologi informasi yang banyak digunakan oleh pemerintahan daerah maupun pusat yaitu sistem SAP ERP. Sistem SAP ERP adalah singkatan dari System Application and Product in Data Processing dan merupakan sistem informasi untuk mengintegrasikan berbagai proses bisnis dalam suatu perusahaan. Salah satu modul terpenting dari SAP ERP adalah modul Finance. Modul ini menyediakan berbagai fitur yang sangat berguna untuk pengelolaan keuangan perusahaan, seperti PT PLN. SAP ERP telah menjadi alat yang sangat penting bagi perusahaan seperti PT PLN untuk mengelola keuangannya secara efektif dan efisien. SAP ERP membantu perusahaan mencapai tujuan bisnis mereka dengan fungsionalitas komprehensif dan kemampuan integrasi tindak lanjut.

The accounting information system is an evaluation of the application of the accounting information system used in a company to achieve the provision of accurate and effective accounting information in accordance with company objectives. The problem that occurs at PT Varia Usaha Beton is that the ups and downs of profit / loss are not optimal and fluctuate. This study aims to assess how information technology and user technical skills influence the performance of accounting information systems. This study uses descriptive statistical analysis and t-statistical tests, this study found that information technology has a significant and strong influence on the performance of accounting information systems with a path coefficient of 0.60 and p-value <0.1. In contrast, user technical ability shows an insignificant effect on the performance of accounting information systems with a path coefficient of 0.12 and a p-value of 0.23. Overall, information technology is proven to be a key factor in improving the performance of accounting information systems, while the influence of user technical skills requires further research. These results provide important implications for the management of PT Varia Usaha Beton to focus more on developing information technology to improve the performance of accounting information systems.

Every information related to accounting is handled by the Accounting Information System. (AIS). The purpose of this study was to assess whether the accounting information system at the UPTD Hiliweto Gido Health Center has been implemented successfully and efficiently, and to examine the function of the system in inpatient services. The research methodology of this study uses an exploratory qualitative approach, specifically by using the Google Scholar internet database to obtain secondary data from national papers and conducting focused interviews. The results of this study are that the installation of the accounting information system at the Hiliweto Gido Health Center has been successful based on research findings. This study examines how a more integrated and real-time accounting information system can improve the efficiency of inpatient services at the Health Center, especially in resource management and financing.

This research discusses the factors that influence the performance of Accounting Information Systems (AIS) in companies, which are very important in supporting operational efficiency and decision making. This system plays a vital role in managing financial data, but is often hampered by problems with the quality of human resources, technology and data management. The theoretical study uses the Information Systems Success Model and Technology Acceptance Model to evaluate AIS performance in terms of system quality, information, services and user acceptance. This research methodology uses a qualitative approach with document analysis, reviewing journals and related research reports. The research results show that the main factors influencing AIS performance include HR skills, choosing the right technology, data quality, and user adaptation to the system. Therefore, companies need to invest in human resource development, choose appropriate technology, and ensure accurate data management. In conclusion, to improve AIS performance, companies must manage these factors well so that they can support more precise and efficient decision making.

This article discusses the development of accounting information systems to improve efficiency and accuracy, focusing on a case study of the implementation of accounting program changes. Previous studies have shown that effective accounting information systems can significantly improve the quality of accounting and managerial information. The implementation of accounting program changes often involves the integration of information technology to improve the process of financial reporting, internal control, and analysis of company performance. Previous studies have shown that companies that adopt information technology in their accounting systems have a competitive advantage in managing and analyzing financial information more efficiently. Important factors in the development of accounting information systems are the need to ensure data accuracy, reporting speed, and real-time availability of information for internal and external stakeholders. This study also explores the positive impact of the use of accounting information systems on the company's operational efficiency and strategic decision making. Successful implementations show that modern accounting information systems are able to integrate various business functions, such as finance, inventory, and manufacturing, to improve the coordination and effectiveness of the organization as a whole. Thus, the development of accounting information systems not only improves the company's internal processes but also enhances the company's adaptability to rapid and complex changes in the business environment. This study provides a strong theoretical foundation for understanding the importance of information technology integration in the context of accounting program changes to achieve higher efficiency and accuracy goals.

This research aims to determine the influence of the use of E-commerce, and accounting information systems and accounting knowledge, on the performance of SMEs in Bandar Lampung City with 53 respondents selected using purposive sampling techniques. Hypothesis testing was carried out using multiple linear regression analysis with the help of SPSS version 26 software. The research results showed that the use of E-commerce, accounting information systems and accounting knowledge partially had a positive and significant effect on the performance of Small and Medium Enterprises in Bandar Lampung City.

The objective of this research is to analysis the influence of top management support and formalization of development of systems information on using accounting information systems. Population in this study are 46 of Hospitality Service Company in Semarang City. The respondents are the employee in Hospitality Service Company that work in accounting and finance department. The sampling method use convenience sampling methods. Data analysis that used for this research is structural test using SmartPLS. The result of this research found that top management support has positif effect on use of accounting information systems. However formalization of development of systems information has not effect on use of accounting information systems.

Computer-based Accounting Information Systems (AIS) have become a vital element in managing organizational finances in the digital era. To explore the role and benefits of computer-based AIS in increasing efficiency, accuracy and transparency of financial reports. By integrating information technology in the accounting process, AIS enables real-time data collection, processing and analysis, thereby supporting faster and data-based decision making, while also identifying challenges faced in implementing AIS, such as user training needs and issues. data security. That computer-based AIS not only speeds up transaction recording and information management, but also increases collaboration between departments and allows for more accurate and timely reporting. Therefore, computer-based AIS has proven to be an important strategic tool for organizations to improve financial performance and competitiveness in increasingly competitive markets.

This research aims to find out how the accounting information system for receipt of parking member payment bills using a virtual account which is carried out at PT Securindo Packtama Indonesia Area Rukan PIK is running well or not and what the internal controls are at the company. The research method used is the qualitative analysis method. The data collection techniques used in this research are observation, interviews and documentation. The results of this research are based on analysis of the accounting information system and internal control system, where the system used by the company is good because it has helped record receipts for parking member payment bills quite efficiently in terms of time, while the company's internal control system is also quite good, although still duplicate tasks were found in certain sections.

The purpose of this research is to determine the influence of e-commerce, self-efficacy, and accounting information systems in entrepreneurial decision making for alumni of the Nusa Cendana Kupang University Accounting Study Program partially and simultaneously. The data analysis technique used in this research is multiple linear regression analysis technique. The data collection technique was carried out by distributing questionnaires. The sample used in this research were alumni from the Undana Accounting study program. The results of this research show that partially e-commerce, self-efficacy, and accounting information systems influence the entrepreneurial decision making of alumni of the accounting study program. The variables e-commerce, self-efficacy, and accounting information systems simultaneously influence entrepreneurial decision making for Undana accounting study program alumni. It is hoped that this research will contribute to alumni in making entrepreneurial decisions. In this way, they can continue to develop their abilities and deepen their accounting knowledge to support success in entrepreneurship.  

The development and progress of Village Credit Institutions (LPD) can be seen through various achievements such as financial performance and operational results. A good Village Credit Institution (LPD) is recognized from its financial reporting system and services. In reality, not all (LPD) are able to use AIS wisely and accurately. The purpose of this research is to understand the influence of employee competence, work motivation, and job satisfaction on the performance of the accounting information system. The population consists of LPDs in Ubud Regency, Bali with a representation of 96 people. The data collection techniques used in this study include quantitative. The studies that have been carried out prove that employee ability has a positive effect on AIS performance, work motivation has a positive effect on the use of AIS, and job satisfaction has a positive effect on the use of AIS. We found that it had a positive impact. The magnitude of the influence of independent variables on the use of AIS is 65.4%.

Accounting information systems and internal control are two important factors in company operations. These two things are related to each other and influence each other. This research focuses on evaluating the inventory, sales and receivables accounting information system to improve internal control at CV Karunia. This research uses qualitative methods with CV Karunia as the research subject. The data used is primary and secondary data from CV Karunia. Data collection was carried out by means of observation, interviews and documentation. The data obtained is then analyzed and a result is obtained. At CV Karunia, it was found that the implementation of tasks was not in accordance with its responsibilities. It is known that inventory, warehouse and goods receipt are carried out by the same department. Apart from that, the sales and receivables section can be carried out by many people in the company so that unrecorded sales transactions often occur. This occurs due to a lack of standard operational procedures related to clear division of tasks and inadequate evaluation from the company. So it is hoped that companies will create standard operating procedures, clear division of responsibilities, and carry out routine audits.

The research aimed to analyze how the implementation of the Accounting Information System (AIS) can improve financial efficiency and security at Rindu Lokaria Cafe which currently still manages finances manually. The method used in this research involved qualitative analysis through interviews and direct observation of the financial process at Rindu Lokaria Cafe. This research found that the lack of understanding and implementation of AIS at Rindu Lokaria Cafe led to inaccuracies in recording transactions, difficulties in inventory management, and high risks to financial data security. The results of this research stated that effective AIS implementation as proven to provide several significant benefits, including reduced errors in recording, increased operational efficiency, and better protection of financial data. AIS can hel Rindu Lokaria Cafe improve its financial performance and minimize the risks associated with manual management. This research suggest that Rindi Lokaria Cafe and other MSMEs in Indonesia consider implementing AIS as a strategic step to improve their financial efficiency and security, which will support their business growth and sustainability.