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Lis Lestari Sukartiningsih; Silvia Indrarini; Theresa Juliana Patricia Widiyono

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to evaluate the cash sales accounting information system as an internal control tool at CV Karya Abadi. This type of research is a case study using field study and literature study data collection methods. Data collection techniques are observation, interviews and documentation. The analysis technique uses qualitative descriptive analysis. The problem in this research is the weakness of the cash sales accounting information system. This is proven by the dual function of the sales administration section which doubles as the accounting section, the documents and accounting records used are still incomplete. The cause of this problem is a lack of human resources and a lack of company understanding of the importance of a cash sales accounting information system. As a result, there was a delay in submitting cash sales information and errors occurred in recording cash sales, and the company experienced losses and lost its assets. The results of the analysis by separating functions in the accounting and sales administration sections, improving the organizational structure, adding documents in the form of warehouse cards, cash sales invoices and goods delivery letters as well as accounting records in the form of sales journals, cash receipts journals, as well as improving cash sales systems and procedures, then internal control can run effectively.

Edi Triwibowo; Suriyanti Suriyanti; Dian Sulistyorini Wulandari; Aji Saputra

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.

Faiz Mukaffi Achmadi; Arnida Wahyuni Lubis

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the current era of globalization, technological developments are progressing rapidly, one example is accounting information systems, the large amount of expenditure for production and operational costs means that companies must be able to pay attention to this so that the desired things do not happen. In this research, researchers used qualitative methods based on library research. The results of this research indicate that PT. PP (Persero) Tbk (Trans Sumatra Indrapura-Kisaran Toll Road Project) has been implemented systematically and in accordance with the accounting system, as well as the cash disbursement accounting recording system which is effective and efficient. The company's internal control system for cash disbursements has been implemented well, and everyone in each unit has worked together to improve the cash and disbursement systems after the finance department discovered recording errors. This shows that there is a strong level of internal control implemented in each department, making it difficult to misappropriate and embezzle funds.

Ramadani Hesti Kusuma; Noor Endah Cahyawati

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

This research aims to determine whether human resource competence, application of accounting systems, use of information technology and internal control systems influence the quality of budget realization reports at PT. X. This research was conducted involving 40 employees of PT X  who were directly involved in the budget process and preparation. Research data was obtained from questionnaires distributed to respondents. Questionnaire data was processed using the IBM SPSS Statistics application. The analytical method used is multiple linear regression analysis. The results of the analysis show that human resource competency does not influence the quality of the budget realization report, meanwhile the application of the accounting system, use of information technology and the internal control system influence the quality of the budget realization report.

Khairani Kamilah Muhammad; Nurlaila Harahap

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to understand the level of competency of accounting staff at the Tarbiyah College of Science (STIT) Batu Bara, the quality of regional financial information, the role of accounting staff competency at the Tarbiyah College of Science (STIT) Batu Bara, and its impact on the competency of accounting staff. The research method used is Census with a qualitative and quantitative approach. The analysis tool used is simple regression. The research results show that the important role of accounting staff competencies such as a thorough understanding of financial accounting standards, proficiency in financial analysis, and technical proficiency in accounting information systems in maintaining the quality of regional financial data. This shows that there is a need to increase investment in developing the skills of accounting staff through training and continuous education to support the efficiency and effectiveness of financial management in the educational environment. It can be believed that this research can expand knowledge about the relationship between the quality of regional financial information and the ability of accounting staff, especially at the Tarbiyah College of Science (STIT) Batu Bara.  

Farah Qalbia; Anggelica Ramadhani

Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat 2023 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This webinar discusses the importance of technological innovation in accounting information systems to enhance the efficiency and effectiveness of financial management among Micro, Small, and Medium Enterprises (MSMEs). By leveraging technologies such as cloud computing and integrated accounting information systems, MSMEs can improve transparency, accuracy, and speed in financial reporting, ultimately supporting better strategic planning and decision-making. The findings from this webinar reveal that many MSMEs still rely on traditional methods to assess financial health, which are inadequate to face the current economic challenges. The speakers emphasized the importance of good risk management and effective branding strategies to achieve sustainable business growth. By adopting new technologies and implementing prudent financial management, MSMEs can maintain their competitiveness in the dynamic global market.

Ujang Kusnaedi; Hajarudin Hajarudin

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the role of English proficiency in accounting information systems, as well as its implications for global financial reporting. The study was conducted for one month in January 2024 at STIE Ganesha, involving 20 college students. The research method used is a qualitative approach, with data collection through interviews and observation. The findings show that English proficiency has a significant impact on the use of accounting information systems and understanding of global financial reporting. The implications of this study emphasize the importance of developing English language skills among accounting students and professionals to improve the quality of financial reporting accessed globally. This research is important because it fills a gap in understanding of the role of English proficiency in accounting information systems for global financial reporting. The implication is that a better understanding of the relationship between English proficiency and needs in the context of accounting information systems will help prepare accounting students for more success in their careers, especially in an increasingly connected global business environment. In addition, this research can also provide new insights for educational institutions and the world of work in designing curricula and training that are more relevant and effective in preparing accounting professionals to deal with future global challenges.

Afifah Rahmadini; Zulkarnain Zulkarnain

Jurnal Publikasi Ekonomi dan Akuntansi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.

Nadya Andreyanto; Zufi Yustika Magitasiwi; Irda Agustin Kustiwi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

This research was conducted at Online Shop XYZ, a medical equipment shop that operates online and utilizes technology such as marketplaces and financial applications such as Jubelio. From the research results, it can be concluded that the Jubelio application has an important role for the inventory accounting information system owned by the XYZ online shop. The jubelio application makes it easier for the XYZ online shop warehouse to maintain its stock, the jubelio application can also improve the performance of the warehouse department. The jubelio application also makes it easier for the XYZ online shop which applies the perpetual method to always monitor its merchandise inventory.

Agustina Mutia; Achyat Budianto; Mistiani Mistiani

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2023 LPPM Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.

Agung Setia Budi

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this study was to determine and analyze the effect of accounting information systems and internal control on the effectiveness of sales at a trading company in the city of Padang. The population in this study were all trading companies in the city of Padang, amounting to 34 companies.Determining the number of samplesusing total sampling,then the number of respondents as a sample in this study were as many as 102 respondents, consisting of the Director/Manager, Supervisor and Treasurer. The data analysis technique used is multiple linear regression analysis and for hypothesis testing using statistical t test. The results showed that: the accounting information system variable had a partial significant effect on the effectiveness of sales at a Trading Company in Padang City, because it had a sig value. is 0.000 < 0.05. The internal control variable has a significant partial effect on the effectiveness of sales at a Trading Company in Padang City, because it has a sig value. its value is 0.019 < 0.05.

Khairul Rahman; Kamilah Kamilah; Muhammad Lathief Ilhamy Nst

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to determine the application of the Inpatient Services Accounting Information System in Supporting the Effectiveness of Internal Control of Hospital Revenue at the SMEC Medan Eye Hospital. The method used in this research is qualitative with descriptive analysis, with data collection techniques through interviews, observation and documentation. The results of this research are that the implementation of the Inpatient Services Accounting Information System has run smoothly, effectively and efficiently. SMEC Medan Eye Hospital has used a computerized system in all areas of its activities. Starting from patient reception to cash receipts. The use of a computerized system is followed by an application, namely SIM RS, to simplify all operational activities. And has a role in supporting internal control of Hospital revenue. This is proven by the faster data entry and payment processes at the cashier. This is supported by an adequate accounting information system and is proven by the system running well and smoothly.  

Rahmalisa Oktadila; Muhammad Arif; Kusmilawaty Kusmilawaty

JUREKSI (Journal of Islamic Economics and Finance) 2023 STIKes Ibnu Sina Ajibarang

This research was conducted at a company operating in the property sector, called PT. Anugrah Reveno Lestari Abadi which is usually abbreviated as PT. ARLA. This research aims to find out how the sales accounting information system is implemented and how the sales accounting information system is implemented in improving internal control at PT. ARLA Medan City. This research method uses a qualitative method with a descriptive approach. The type of data used is primary data obtained from interviews and secondary data obtained from documentation. This research uses data collection techniques by interviewing several employees at PT. ARLA. The results of this research indicate that the implementation of the sales accounting information system at PT. ARLA has been running quite well. However, there are several weaknesses, such as still using an accounting system that is not yet computerized properly and there are also still duties between related information functions that are not in accordance with the elements of internal control so that the company's internal control has not been able to improve.

Fajri Mustofa Akbar; Hotbin Hasugian; Budi Dharma

JUREKSI (Journal of Islamic Economics and Finance) 2023 STIKes Ibnu Sina Ajibarang

This research is to determine the application of accounting information systems and information technology to CV case study sales. Sentral Elektrindo Perkasa. This research uses qualitative research methods and data collection techniques using interview and documentation techniques. This research uses data collection techniques by interviewing several employees at CV. Sentral Elektrindo Perkasa. The results of this research indicate that the implementation of the Accounting Information System at CV. Sentral Elektrindo Perkasa has started to improve and meets standards, however routine control and supervision is very necessary so that things do not happen that could be detrimental to the company. And Application of Information Technology in CV. Sentral Elektrindo Perkasa has a very important role in bringing out the best potential from employees and also has an important role in the company achieving its goals and being able to increase sales potential optimally.

Nur Hafiz Syafriani; Arnida Wahyuni Lubis

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

This study aims to determine the process of industrial management accounting information system in cash receipts at the North Sumatra Governor's Office, Jl. Pangeran Diponegoro No. 30, Madras Hulu, Kec. Medan Polonia, Medan City, North Sumatra, Zip Code 20152. Problem formulation: What are the advantages and disadvantages in the application of information systems. Research objectives: To find out the advantages and disadvantages in the application of accounting information systems regarding cash receipts. The data collection methods used in this study are decision techniques and direct research in the field. Technical analysis used is the description method, which is a method carried out by analyzing those related to cash receipts.

Indah Wahyuni; Yenni Samri Juliati Nasution; Laylan Syafina

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to analyze the Internal Control System and to analyze the role of the Accounting Information System for cash receipts and expenditures at PT Pelabuhan Indonesia Belawan Branch. This research approach is descriptive by using qualitative data types. The research data conducted is in the form of primary data and secondary data. Where primary data is carried out by interviews, and secondary data in the form of evidence, records or historical reports that have been compiled in published and unpublished archives. The results showed the internal control system of the accounting information system of cash receipts and expenditures at PT. Pelabuhan Indonesia Belawan Branch is still not optimally implemented so it is not in accordance with the purpose of internal control. This is proven by the existence of control elements that have not been implemented, namely from elements of control activities and elements of risk assessment and accounting information systems at PT. Pelabuhan Indonesia has played a good role so that it can improve the internal cash control system.

Intan Zhafirah Rizqi; Hendra Harmain; Nuri Aslami

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

This study aims to understand the implementation of the accounting information system on electronic tickets with the KAI Access application at the Medan train station and to understand whether the internal control system of the accounting information system at the Medan station works efficiently or not. PT. Kereta Api uses an electronic ticket accounting information system (e-ticketing) as a form of improving the quality of service and security for users, especially improving the quality of information, the information provided must be useful, reliable and used in a timely manner. The method used in this study is a field study which includes observation, interviews and documentation. This study uses qualitative methods and data analysis techniques are applied, namely descriptive analysis. The results of the analysis and interpretation of data on the implementation of the electronic ticketing (e-ticketing) Accounting Information System at PT Kereta Api are an integrated system. Organizational structure of PT. Railways are generally very good and prevented from manipulation. PT. Kereta Api runs electronic ticketing operations (e-ticketing) using serial documents, accounting records including deposit books, income analysis, expense analysis, cash register books, and joint books. Implementation of electronic ticket accounting information systems (e-ticketing) for PT. Railways are considered good until the implementation of internal control is also running effectively.    

Novita Novita; Maria Nona Dince; Konstantinus Pati Sanga

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

This research aims to determine the influence of accounting information systems and internal control systems on the quality of village government financial reports at the Palue District level. This type of research is quantitative research. The data collection method in this study used a questionnaire. The population in this study were village officials in Palue District, where the number of samples was 56 respondents. The tests used are research instrument tests, descriptive statistical analysis, classical assumption tests, hypothesis tests, multiple linear regression analysis and model feasibility tests using SPSS 16 tools. Based on the results of the t test and F test partially or simultaneously the accounting information system and system internal control affects the quality of village government financial reports in Palue District.

Alodia Salsabila Putri Wijaya

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

The rapid development of the industry has made the level of competition even tighter. Companies need to pay attention to several things in the face of competition, one thing that really needs to be considered in the order fulfillment process is the need for an effective and efficient inventory system. The purpose of this research is to find out the implementation of inventory accounting information systems in CV. Prosperous Business Development. The method used by researchers for this research is descriptive qualitative method with primary data and secondary data types. The research results obtained are the Accounting Information System contained in the CV. Bina Usaha Sejahtera is still not optimal, one of the contributing factors is the double duty of the warehouse department.

Maya Latifah; Arnadi Chairunnas; Sabarudin Sabarudin

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

Accounting is a process of recording, classifying, and concluding every financial transaction that occurs and is the main thing in the hospital's finance department. The finance department is also used as a reference by the directors in making policies and decisions. The existence of an Accounting Information System will make it easier for the finance department and other related parts such as cashiers and accounting to collect data.    This study aims to determine whether the accounting information system for inpatient income at Benyamin Guluh Hospital, Kolaka Regency, is good or not. This type of research is a qualitative descriptive research while the processed data sources are secondary obtained through documents, notes, reports, archives and other supports according to the needs of the author. Data collection techniques are carried out by means of observation, interviews, and documentation which will be analyzed qualitatively and described in descriptive form.    The results of the data analysis show that the organizational structure contained in the Benyamin Guluh Hospital, Kolaka Regency, has separated the duties and authorities of each work function. The procedures used are also in accordance with generally accepted standard operating procedures.