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Journal articles on the topic 'Adoption of a computerized accounting system'

Author: Grafiati
Published: 7 June 2025
Last updated: 2 August 2025

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1

Dabor, Alexander, Meshack Aggreh, and Mercy Aneru. "Adoption of Computerized Accounting System by SMEs in Benin City." International Academic Journal of Economics 06, no. 01 (2019): 123–40. http://dx.doi.org/10.9756/iaje/v6i1/1910009.

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OJEDELE, Mofoluwaso Iyabode. "Computerized Accounting Systems and Payroll Accounting." Journal of Accounting and Financial Management 9, no. 6 (2023): 19–37. http://dx.doi.org/10.56201/jafm.v9.no6.2023.pg19.37.

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The study examined the relationship between Computerized Accounting System (CAS) and payroll accounting in public institutions in Osun State. The study gathered data through the use of questionnaire: The data collected from the questionnaires were analyzed using basic mean calculations and one-way analysis of variance (ANOVA). A positive relationship was found between CAS and payroll accounting in public institutions. Overall, the findings suggest that the adoption of computerized accounting systems in public institutions in Osun State has positive effects on payroll accounting, including impr
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Anurag, Singh Parihar1* Dr. C.P. Gujar2. "Assessing the Implementation and Impact of Computerized Accounting Systems in Small Businesses: A Case Study of Satna District, Madhya Pradesh." ISRG Journal of Economics, Business & Management (ISRGJEBM) III, no. II (2025): 31–36. https://doi.org/10.5281/zenodo.14992360.

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<strong>Abstract</strong> <em>Speed, accuracy and reliability of financial data are the advantages of computerized accounting systems (CAS) over manual accounting systems. Various studies have been conducted on the implementation of CAS. However, most research takes place in industrialized countries. This study examines the adoption of CAS by small businesses in Satna, Madhya Pradesh. This study uses a quantitative approach, using raw data from a questionnaire. A total of 124 questionnaires were distributed and 118 valid questionnaires were collected, with a recovery rate of 95%. Quantitative
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Sara, Muhammad khan Aziz Naji Afrasyaw Fatah*. "Factors Affecting the Adoption of Computerized Accounting Systems: Case Study of Private Hospitals in Sulaymaniyah." International Journal of Scientific Research and Technology 2, no. 5 (2025): 52–64. https://doi.org/10.5281/zenodo.15322742.

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The purpose of this study was to identify the factors influencing the adoption of computerized accounting systems in private hospitals in Sulaymaniyah, within the Kurdistan region. The specific objectives were to measure the effect of the foundation, human resources, cost, and administrative performance on the computerization of the accounting system. Independent variables consisted of foundation, human resources, cost, and administration performance, while the dependent variable was the adoption of a computerized accounting system in private hospitals. The researcher employed a descriptive de
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Oduro, Richard, Ernest Kingsley Enyan, Anthony Agyemang Acquah, and Richmond Sam Quarm. "Linking Computerized Accounting Information System adoption to Financial Performance in the Public Sector: The influence of Internal Control Systems." European Journal of Business and Management Research 7, no. 2 (2022): 227–39. http://dx.doi.org/10.24018/ejbmr.2022.7.2.1304.

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This study examines the how the adoption of computerised accounting information systems influence the financial performance of the public sector and then explore the mediating role of internal control system in the linkage between the drivers of CAIS adoption and financial performance of the public sector. Data was collected from the operators and controllers of CAIS of 227 local governments across the sixteen regions of Ghana using questionnaire as the main instrument. The structural equation modelling was employed to analyse the hypothesized relationships between the drivers of CAIS adoption
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Mwila, Chalenga Laskey, and Danny Leza. "Assessing the effect of use of computerized accounting systems on organizational performance: A focus on selected (NGOs) on the Copperbelt of Zambia." Economy 12, no. 2 (2025): 12–17. https://doi.org/10.20448/economy.v12i2.6776.

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The purpose of this study is to assess the effect of the use of computerized accounting systems on organizational performance and the effect it has on the performance of Non-governmental organization on the Copperbelt Province of Zambia. The study uses a simple random sampling technique and employed a mixed method approach, quantitative and qualitative research design methodologies. This study employed a correlation analysis and a combination of data collection methods such as interviews, direct observation and questionnaires to gather the needed data to ascertain the relationship between vari
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Binuyo, Gbonjubola, Titilayo Olaposi, and Zechariah Ige. "Computerized Accounting System as an Aid to Effective Financial Reporting in Small and Medium Scale Food and Beverage Firms in Southwestern Nigeria." African Journal of Science Policy and Innovation Management 3, no. 1 (2022): 84–93. http://dx.doi.org/10.69798/35458107.

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Most Small and Medium Scale Enterprises (SMEs) fail due to the lack of keeping proper financial records. To forestall this problem, many studies have recommended the use of Computerized Accounting Systems (CAS) among SMEs. This chapter examines the level, type and reasons for adopting CAS among SMEs in Nigeria. The study was conducted among 229 SMEs in the Food and Beverage sector in Southwestern Nigeria and revealed that most (87.7%) adopted a form of CAS. About 23% adopted non-dedicated software (Microsoft Excel) while 17.9%, 13.1%, 15.7% and 12.2% adopted Financial Management software such
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8

Muhammad, Ghulam, and Tuba Ismail. "Computerized Accounting Systems and SMEs Performance in Developing Countries: A Mediating Role of Internal Control System." GMJACS 12, no. 2 (2022): 01–19. http://dx.doi.org/10.59263/gmjacs.12.02.2022.250.

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The purpose of this study is to examine the mediating role of an internal control system in adopting acomputerized accounting system and SMEs performance. Data were collected by sending structuredfive points Likert scale online questionnaires to the Accounting Professionals of SMEs from the Textileindustry of Pakistan. The data was analysed by using Smart PLS 3.2.8 software. The findings of theresearch show that the Internal Control system partially mediates between computerized accountingsystems and organizational performance. Results also indicate that computerized accounting systemand inter
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Pathiranage, A., V. K. M. Chandima, and A. P. N. T. Kumara. "Adoption of Computerized Accounting Systems (CAS) in SMEs: A Study of Manufacturing Firms in Sri Lanka." International Journal of Contemporary Business Research 3, no. 2 (2025): 179–93. https://doi.org/10.4038/ijcbr.v3i2.20.

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This paper intended to investigate and explore the practices in adopting CAS in SMEs specially focusing on practices of manufacturing firms in Sri Lanka. The study mainly focuses on the impact of accounting expertise, technological change, and cost, in relation to the adoption decision regarding adopting CAS. The study design as quantitative research using survey method in data collection connecting to manufacturing oriented SME’s in Sri Lanka using the snowballing sampling method. The study identified that advanced technological capabilities and a higher level of accounting expertise signific
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Kumar, K. Suresh. "Factors affecting the adoption of computerized accounting system (CAS) among smes in Jaffna District." SAARJ Journal on Banking & Insurance Research 8, no. 6 (2019): 11. http://dx.doi.org/10.5958/2319-1422.2019.00022.5.

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11

G. Magnaye, Eugenia. "USE OF COMPUTERIZED ACCOUNTING SYSTEM OF SMALL, MEDIUM ENTERPRISES IN CANDELARIA, QUEZON." Acta Electronica Malaysia 7, no. 2 (2023): 34–37. http://dx.doi.org/10.26480/aem.02.2023.34.37.

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This study examined the adoption of computerized accounting systems by Small and Medium Enterprises (SMEs) in Candelaria, Quezon. The study investigated the level of managers’ acceptance of using computerized accounting information in connection with its functionality, reliability, usability, efficiency, maintainability, and portability. A descriptive correlational design was used to analyze the degree of relationship or association between variables. A total of 50 respondents from SMEs were selected using a simple random sampling technique. Based on the hypothesis, there is no significant rel
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12

Ramli, Ainon. "The Status of Accounting Information Systems (AIS) Adoption in the Hotel Industry." Journal of Entrepreneurship and Business 3, no. 1 (2021): 46–59. http://dx.doi.org/10.17687/jeb.v3i1.54.

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The work systems of organizations nowadays depend on IT. Hospitality industry is one of the industries affected by the IT revolution. Studies on the use of Accounting Information Systems (AIS) in the hotel industry, especially in developing countries, are limited. Thus, this research attempts to fill the knowledge gap by exploring the adoption of AIS in the Malaysian context. The research adopts a survey approach where the data were collected through a postal questionnaire from senior accounting managers in three, four, and five star rated hotels. A total of 101 completed and usable questionna
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Lewi Amanor Agbozo, Dr. Purvi Dipen Derashri. "Exploring the Nexus: Computerized Accounting Systems, Firm Characteristics, and Financial Performance in Ghanaian SMEs." Economic Sciences 21, no. 1 (2025): 360–72. https://doi.org/10.69889/k0bxmb72.

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Purpose: The goal of this study is to understand better the complex interactions between CAS, firm characteristics, and financial performance in Ghanaian SMEs. It hopes that by investigating this nexus, it will gain a useful understanding of factors that impact success and sustainability of the SMEs.Design/Methodology/Approach: This study takes a quantitative approach with a sample size of 305 Ghanaian SMEs. This study collects data on CAS, firm characteristics, and financial performance through surveys, and then uses statistical analyses to uncover relationships and patterns in the dataset.Fi
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Neamah Obaid ALabdaly, Mitham, and Thamir Salih Edan. "Digital Transformation Of Accounting And Its Impact On The Efficiency Of Accounting Registration Under The Government Accounting System, An Applied Study In The General Directorate Of Education In Najaf Governorate." Iraqi Journal for Administrative Sciences 20, no. 82 (2024): 67–76. https://doi.org/10.71207/ijas.v20i82.2759.

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The research aims to test the impact of digital transformation represented by (computerized accounting) on ​​the efficiency of accounting registration. Although the Iraqi government adopted the e-governance project, it did not take serious steps to implement this project. The traditional method of conducting business based on manual effort is still prevalent in government economic units in general and the General Directorate of Education in the Najaf Governorate in particular. Accounting registration in the General Directorate of Education in Najaf Governorate is still based on paper accountin
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15

Freddy Aliamutu, Kansilembo, and Msizi Vitalis Mkhize. "Usefulness of accounting information systems for small business profitability in South Africa: A systematic literature review." Accounting and Financial Control 5, no. 1 (2024): 1–15. http://dx.doi.org/10.21511/afc.05(1).2024.01.

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Accounting information systems are an important instrument in the hands of administrators seeking to maintain a competitive edge in the face of fast technological innovation, having the knowledge, and demanding expectations from customers and business owners. The objective of the study is to investigate the empirical literature pertaining to accounting information systems and companies. This study uses a systematic literature review method to provide responses to the research issue, and the bulk of the research was conducted in industrialized economies where computerized accounting system appr
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LOSUBA, ELISHA URIYA, and DUKU PETER ANTHONY. "The Impact of Accounting Information System on the Decision-Making Process in an Organization: Case Study of National Ministry of Finance and Planning." International Journal of Science and Business 17, no. 1 (2022): 42–63. https://doi.org/10.5281/zenodo.7227484.

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Examining the effect of accounting information systems on the decision-making process was the study&#39;s main goal. A descriptive survey research design was used for the investigation. In order to obtain primary data, important tools such as surveys and interviews were used. With a sample size of 48 respondents, the study&#39;s target demographic included 48 of the ministries of finance and planning&#39;s 55 employees. Statistical Package for Social Science (SPSS) Version 16 and Microsoft Excel were used to examine quantitative data using frequency distribution and percentages. According to t
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17

Abdulle, Abdisalam Salad. "A DESCRIPTIVE ANALYSIS OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEM: THE CASE OF SME IN SOMALIA." Asia Proceedings of Social Sciences 4, no. 2 (2019): 69–71. http://dx.doi.org/10.31580/apss.v4i2.735.

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This study attempts to understand the usage of computerized accounting information system (CAIS) and its impact on the performance of SMEs in Somalia. Survey questionnaire is designed and distributed to selected SMEs in the capital city of Mogadishu, Somalia. The results of CAIS’s impact are discussed from four components of balanced scorecard and internal control perspectives. The results of this study may provide knowledge about the impact of usage CAIS for SMEs performance in Somalia and also provide some suggestions to the Somalian government on assistance needed for accounting reporting
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18

Muda, Iskandar, and Muhammad Safri Lubis . "Implementation of the Cash Revenue System: A Case Study in the Local Government Task Forces’ Units of North Sumatera Province, Indonesia." Information Management and Business Review 6, no. 2 (2014): 96–108. http://dx.doi.org/10.22610/imbr.v6i2.1104.

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Based on the central government regulations; No. 32/2004 and No. 33/2004, a reform in governance and public sector activities has been suggested as well a new paradigm shaped in the development and management of the local financial system. The earlier adoption of the government regulation (PP) No. 58/2005 had been enhanced with the issuing of the Ministry of Home Affairs’ Regulation (Permendagri) No. 59/2007 which lays out comprehensive guidelines for the implementation of the administrative and financial accounting subject. In this Permendagri’s No. 59/2007 guidelines of financial managem
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19

Darshi, G. A. N. "The Adoption of Computerized Accounting System (CAS) in Small and Medium Scale Enterprises (SMEs): With Special Reference to SMEs located in Matara District, Sri Lanka." Sri Lanka Journal of Economic Research 7, no. 1 (2019): 77. http://dx.doi.org/10.4038/sljer.v7i1.41.

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20

Preiya, V. Sathya, V. D. Ambeth Kumar, R. Vijay, Vijay K., and N. Kirubakaran. "Blockchain-Based E-Voting System with Face Recognition." Fusion: Practice and Applications 12, no. 1 (2023): 53–63. http://dx.doi.org/10.54216/fpa.120104.

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Given the increasing importance of technology in meeting human needs, its utilization has become crucial. In contemporary democracies, where public trust in governments is declining and elections play a pivotal role, the widespread adoption of technology has led to new challenges. Elections hold significant importance as they determine the future leaders of countries or organizations. However, certain computerized voting systems have faced criticism for their lack of transparency. Establishing public trust in the government is a formidable task due to the lack of transparency and susceptibilit
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21

Roestiono, Harry, and Nahdia Aspriantimi. "Tinjauan Atas Penggunaan Sistem Komputerisasi Akuntansi Di Pt. Andalan Fluid System." Jurnal Informatika Kesatuan 3, no. 1 (2022): 1–10. http://dx.doi.org/10.37641/jikes.v3i1.1477.

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Computerized accounting system is an accounting system where the computer as information technology is useful to run applications used in processing accounting transactions and at the same time to generate financial statements in a company. With the computerized system in the company's operational activities, especially in the recording of financial statements can facilitate and help the computer user complete his activity report effectively and efficiently. The purpose of this discussion is to find out how to use computerized accounting system in PT. Mainstay Fluid system as well as in runnin
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Wang, Li Nan. "Impact of Information Technology on Accounting." Advanced Materials Research 219-220 (March 2011): 1224–27. http://dx.doi.org/10.4028/www.scientific.net/amr.219-220.1224.

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As the field of computer technology applications in accounting, the traditional manual accounting system has undergone tremendous changes, from the manual accounting methods to the computer system accounting method. This change greatly improved the efficiency of the accounting staff. This manual accounting system in the computerized accounting system and the Comparative Study of the paper puts forward the process of development of computer accounting, computerized accounting analysis of the impact of the existing accounting, accounting and computer manual summarizes the similarities and differ
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Sapkota, Shiba Prasad. "Computerized Accounting Information System in Nepalese SMEs." Journal of Balkumari College 11, no. 1 (2022): 33–38. http://dx.doi.org/10.3126/jbkc.v11i1.53021.

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The conversion from a manual accounting system to a computerized accounting system blended accounting with information technology in recent decades. In the area of accounting and finance, the use of computer software enables SMEs quick reporting and easy processing and storage of financial information.To address the issue of whether Nepalese SMEs ready to adopt CAIS, this study aimed to examine the factors that influence Nepalese SMEs to adopt CAIS.
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Shin, Gun-Kwon, and Byoung-Ki Park. "Development and Application Case of Computerized Accounting Program of Long-term Care Institutions for the Elderly." Korean Association Of Computers And Accounting 20, no. 1 (2022): 23–44. http://dx.doi.org/10.32956/kaoca.2022.20.1.23.

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Long-term care institutions for the elderly in Korea are required to report and account for budgets and closing through the social welfare facility information system. This means that the accounting system of long-term care institutions for the elderly emphasizes the purpose of reporting to government institutions. However, managers need to operate computerized accounting programs for financial management purposes as well as generating accounting reports to be submitted to government agencies. Also, the accounting system of long-term care institutions has a short introduction period as well as
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Sun, Qi Yue, and Rui Biao Zhang. "The Implementation Program to Build Computerized Accounting System Model for Small Businesses." Applied Mechanics and Materials 687-691 (November 2014): 2752–55. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.2752.

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Small-scale enterprises are different, their production and management features are not the same too.This article cited an example: Build computerized accounting system.And made a computerized accounting system for small businesses embodiment.
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Cao, Weihang. "The Impact of the Popularization of Accounting Computerization on Traditional Accounting Functions." Journal of Intelligence and Knowledge Engineering 2, no. 1 (2024): 1—None. http://dx.doi.org/10.62517/jike.202404101.

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With the continuous development of information technology, computerized accounting has become one of the important trends in the field of modern accounting. Accounting computerization has had a profound impact on traditional accounting functions by utilizing computer technology and information systems to process and manage accounting information. So, what impact will computerized accounting have on traditional accounting? This study will explore the current application status of computerized accounting in various industries such as enterprises, public institutions, and accounting firms through
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Malhani, M. A., M. K. Maneno, E. B. Ettienne, and L. Wingate. "FACTORS AFFECTING ADOPTION OF COMPUTERIZED PHYSICIAN ORDER ENTRY SYSTEM." Value in Health 19, no. 3 (2016): A274. http://dx.doi.org/10.1016/j.jval.2016.03.1954.

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28

Atieno, Florence. "Computerized Accounting Systems and Financial Per-formance among firms in Kenya." African Journal of Commercial Studies 1, no. 1 (2022): 27–35. https://doi.org/10.6084/m9.figshare.21341280.

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<strong>Abstract:</strong><strong> </strong><em>Many organizations have wholeheartedly embraced computerized accounting systems in order to expand their corporate operations. In recent years, service businesses, particularly the banking industry, have experienced considerable development as a result of the use of computerized accounting systems. This study assesses the linkage between the financial performance of Kenyan businesses and the setting for computerized accounting. A few of the themes that have been taken into account are data controls, detective controls, preventive controls, and co
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Charley, Richard, and Chetana Marvadi. "INVESTIGATING THE ROLE OF COMPUTERIZED ACCOUNTING SYSTEM IN THE DEVELOPMENT OF SME`s IN SIERRA LEONE." Sachetas 4, no. 1 (2025): 24–31. https://doi.org/10.55955/410003.

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The success or failure of modern commercial institutions is largely determined by accounting. An accounting system that uses computer technology to collect and handle financial data in businesses is referred to as computerized accounting, also known as electronic or system-based accounting. This study explores SMEs` computerized accounting practices in Sierra Leone. The study also examines effective financial record keeping identifying the role of computerized accounting. The research design is based on a survey methodology that uses a simple random sample design of SMEs selected throughout th
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M.N., Ardiansah, Murtini Sri, Raharjanti Raharjanti Rani, et al. "Measuring the Integration of Data Analytics in the Computerized Accounting Curriculum." International Journal of Social Science and Education Research Studies 04, no. 06 (2024): 651–56. https://doi.org/10.5281/zenodo.12531073.

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Abstract : This study demonstrates a framework for integrating data analytics into an existing undergraduate accounting curriculum, that students are introduced to data analytics progressively while not requiring additional semester credit units. The Qasim model proposes course learning outcomes related to data analysis with specific course levels from lecturers and students of accounting study program. The findings showed that data analysis materials are identified as existing and impact changes in learning materials. Empirically, there are differences in the level of understanding and master
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Eni Endaryati, Vivi Kumalasari Subroto, and Sukemi Kamto Sudibyo. "Aplikasi Akuntansi Pengolahan Transaksi Pendapatan Dan Belanja Daerah Berbasis Web." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 17, no. 2 (2024): 124–32. https://doi.org/10.51903/kompak.v17i2.2095.

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Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which inclu
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Najla, Najla, S. Supriyati, and Deshinta Arrova Dewi. "Design of Sales Accounting Information System Using EMKM Accounting Standard." is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us 7, no. 2 (2023): 166–80. http://dx.doi.org/10.34010/aisthebest.v7i2.9125.

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This study intends to design a sales accounting information system for UMKM Toko Utara Game. The purpose of this study is to design a sales information system with EMKM standards at Toko Utara Game that can be implemented as one of the human error risk management that might occur if the system is run conventionally and not computerized. The research method used in this study is a descriptive research method, in which the author analyzes and describes events that occur in the present with the intention of overcoming problems that occur at Toko Utara Game. The types of data used in this research
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Kanyanga, Florence Atieno. "Effects of Computerized Accounting Systems on Financial Performance." African Journal of Commercial Studies 1, no. 1 (2023): 28–35. http://dx.doi.org/10.59413/ajocs/v1.i1.4.

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Many organizations have wholeheartedly embraced computerized accounting systems in order to expand their corporate operations. In recent years, service businesses, particularly the banking industry, have experienced considerable development as a result of the use of computerized accounting systems. This study assesses the linkage between the financial performance of Kenyan businesses and the setting for computerized accounting. A few of the themes that have been taken into account are data controls, detective controls, preventive controls, and corrective controls. In contrast to clerks using m
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Dimaano, Darlyn Mae, Sharlotte Marie Cadag, Maria Cecilia Dinglasan, John Russell Serafin, and Jiexel Manongsong. "Computerized Accounting System Implementation among Small and Mid-Sized Service Enterprises." Asia Pacific Journal of Management and Sustainable Development 12, no. 3 (2024): 105–14. https://doi.org/10.70979/jpiu5851.

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Digital landscape streamlines the accounting process, manages cost effectively and improves the overall business performance. It paved the way to the horizon of vast opportunities for growth and development. This study aimed to assess the computerized accounting system implementation among small and mid-size service enterprises. It used descriptive methods of research, surveyed using questionnaire the 268 service-type SMEs in Batangas City. Statistical tools used were frequency and percentage distribution, weighted mean, Kruskal-Wallis Test and Shapiro-Wilk Test. The findings showed that major
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Ilić, Milena, and Svetlana Anđelić. "The role of computerized accounting information system in detecting accounting errors and accounting fraud." Bizinfo Blace 8, no. 2 (2017): 17–30. http://dx.doi.org/10.5937/bizinfo1701017i.

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Damayanti, Ghusny, Yusri Hazmi, Vanessa Ocha Rachman, and Riska Vebriyanti. "Assets Accounting Systems: A Literature Review." Sciences du Nord Economics and Business 1, no. 02 (2024): 40–46. https://doi.org/10.58812/sneb.v1i2.21.

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The inventory accounting system can be done in two ways, namely manually and with a computerized system. Inventory accounting system manually and by method physically counts the goods in the warehouse and then makes a report on the remaining inventory. while the inventory accounting system is computerized so the recording is carried out by entering data on goods that have been sold and goods that have been purchased into the computer system, then the computer will automatically reduce the inventory data available with data on goods that have been sold. The inventory accounting system aims to r
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Lee, Jong-Hwa. "A Comparative Trend Analysis of the ‘Korean Computers and Accounting Review’ Using Latent Dirichlet Allocation." Korean Association Of Computers And Accounting 23, no. 1 (2025): 1–19. https://doi.org/10.32956/kaoca.2025.23.1.1.

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[Purpose] This study aims to analyze the research trends of ‘Korean Computers and Accounting Review’, indexed in the Korea Citation Index (KCI), from 2002 to 2024, in order to identify the flow and changes in accounting research over time. [Methodology] Research articles were collected using web crawling techniques, and the data were refined using the R programming language. Reflecting temporal changes in the field, the study period was divided into three segments, and Latent Dirichlet Allocation (LDA) topic modeling was applied for analysis. [Findings] In the first period, key research topics
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YUSVANZA BRIYAN SAPUTRA. "Efektifitas dan Efisiensi Penggunaan Sistem Informasi Komputerisasi Akuntansi Pada Perumda Tirta Manuntung Balikpapan." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 16, no. 1 (2023): 209–14. http://dx.doi.org/10.51903/kompak.v16i1.1149.

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This study aims to determine the impact of the effectiveness and efficiency of using computerized accounting information systems. This research was conducted at Perumda Tirta Manuntung Balikpapan. The method used is qualitative and the technique used is interviewing. The test results of this study, namely the Use of Computerized Information Systems accounting, have an effective impact by looking at time, data input, productivity, supervision and work evaluation and the use of Computerized Information Systems Accounting has an efficiency impact by seeing that the number of data output results p
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Kuras Purba, Rimky Mandala Putra Simanjuntak, and Sahala Purba. "Digital Accounting Information System Implementation at BPKAD SAMOSIR District." Jurnal Akuntansi 14, no. 1 (2024): 42–58. http://dx.doi.org/10.33369/jakuntansi.14.1.43-59.

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Problems at BPKAD Samosir Regency evolved over time with the changing landscape of information technology. Initially, BPKAD relied on Microsoft Office Excel software. However, with technological advancements, Microsoft Office Excel was superseded by e-finance applications. The e-finance application played a crucial role in supporting financial activities, particularly accounting, and was in use from 2019 until the conclusion of 2020. In early 2021, a further enhancement occurred as the SIPKD application (Regional Financial Management Information System) took over the role from the previous e-f
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Xu, Ziyan, and Wenxue Zhou. "A Data Technology Oriented to Information Fusion to Build an Intelligent Accounting Computerized Model." Scientific Programming 2021 (December 8, 2021): 1–12. http://dx.doi.org/10.1155/2021/6031324.

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The development of management accounting promotes the integration of business and finance, and with the continuous development of information technology and the advent of the era of big data, the development of corporate financial informatization provides tools for the integration of business and finance. This paper improves the big data technology, improves the traditional accounting process, combines the big data technology to build a computerized accounting system, and obtains scientific and effective accounting information processing results through intelligent big data processing. The des
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Thalia E. S. Kaunang and Meily Y. B. Kalalo. "Evaluation of the Implementation of the Payroll Accounting System at PT Astra International Daihatsu Martadinata." Indonesian Journal of Business Analytics 3, no. 3 (2023): 911–22. http://dx.doi.org/10.55927/ijba.v3i3.4892.

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Payroll Accounting System is a system designed to handle the calculation of salaries and wages of employees and their payments. PT Astra Internasional Daihatsu Martadinata is a company engaged in the automotive sector, selling vehicle products and providing repair services. This company has implemented a computerized payroll accounting system. The purpose of this study is to determine the application of the payroll accounting system at PT Astra International Daihatsu Martadinata, as well as its comparison with existing theories. The method used is descriptive qualitative. The results of the st
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Surniandari, Artika, and Anggita Novellia Putri. "Penerapan Zahir Accounting dalam Penyusunan Laporan Keuangan Toko Kue Rafita’s Cake." JAIS - Journal of Accounting Information System 3, no. 2 (2023): 59–66. https://doi.org/10.31294/jais.v4i2.2435.

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The development of information technology is the main reason for society to produce faster, more precise and accurate information. One form of this technology is software to process manual financial data into computerization. At Rafita's Cake Shop, accounting data processing is still done manually, therefore the authors suggest implementing a new system, namely a computerized system to avoid errors or risks that arise from processing accounting data manually. For this reason, the writer made a final assignment regarding processing financial accounting data using Zahir Accounting Version 6. The
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He, Fan, Chao Liu, De Mao Song, and Yue Qun He. "Study on Safety System of Accounting in E-Commerce." Applied Mechanics and Materials 336-338 (July 2013): 2303–6. http://dx.doi.org/10.4028/www.scientific.net/amm.336-338.2303.

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Perfect computerized accounting internal controls can effectively guarantee the reliability of accounting information. Development of accounting information system is the inevitable result of social economy environment change. Particularly, e-commerce is the embodiment of the features it will surely produce comprehensive and profound impacts on traditional accounting in todays society. This paper studies the characteristics of the accounting information system to strengthen construction of accounting information system. Also, the paper analyzes the problems of accounting information system und
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Rahmawati, Mari, and Khusnul Khotimah. "Pengaruh Impelementasi Sistem Informasi Akuntansi Manufaktur Dalam Zahir Accounting Versi 6." Jurnal Sistem Informasi Akuntansi 4, no. 1 (2023): 39–46. http://dx.doi.org/10.31294/justian.v4i1.1876.

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With increasingly fierce competition and business development as well as management's need for accurate accounting information as a basis for decision making, the manual system is no longer effective. However, it cannot be denied that there are still many entrepreneurs who still use manual recording systems due to lack of knowledge about computerized systems. So, the authors observe the accounting data processing process on CV. Muda Teknindo who still uses manual recording where the previous author made observations on the existing system at the lathe workshop and then then applied it to a com
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Panicker, Rani Oomman, and M. K. Sabu. "Factors influencing the adoption of computerized medical diagnosing system for tuberculosis." International Journal of Information Technology 12, no. 2 (2019): 503–12. http://dx.doi.org/10.1007/s41870-019-00396-6.

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Dechsupa, Chanon, Wiwat Vatanawood, Worawit Poolsawasdi, and Arthit Thongtak. "An Applying Colored Petri Net for Computerized Accounting System and Ledger Accounts Instruction." Computers 10, no. 12 (2021): 169. http://dx.doi.org/10.3390/computers10120169.

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Many learners who are not familiar with the accounting terms find blended learning very complex to understand with respect to the computerized accounting system, the journal entries process, and tracing the accounting transaction flows of accounting system. A simulation-based model is a viable option to help instructors and learners make understanding the accounting system components and monitoring the accounting transactions easier. This paper proposes a colored Petri net (CPN)-based model for the instruction of an accounting system focused on the journal entries processes, accounting modules
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Surniandari, Artika, and Suherman Suherman. "Pengolahan Data Keuangan Menggunakan MYOB Premier V16 Pada Bengkel Berkah." JAIS - Journal of Accounting Information System 1, no. 01 (2021): 09–13. http://dx.doi.org/10.31294/jais.v1i01.876.

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Bengkel Berkah Motor is a company engaged in the automotive trade and services sector that sells motorbike spare parts and repair services, Bengkel Berkah still applies a traditional manual system and has not been computerized in its business process. So it is very possible for data manipulation and errors in recording and calculating sales and purchase transactions of goods. For this reason, the Blessing Workshop requires a computerized system to assist in recording transactions and financial reports. Manual financial data processing systems require a relatively long time and require skill an
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YAMAMOTO, KOUJIROU, TAKAO ORII, KAZUYO NISHIHARA, et al. "Development of a Computerized Accounting System for Therapeutic Drug Monitoring." Japanese Journal of Hospital Pharmacy 24, no. 5 (1998): 567–75. http://dx.doi.org/10.5649/jjphcs1975.24.567.

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Dolok Saribu, Sabaruddin Ahmad. "Motorcycle Sales Accounting Information System Design at CV. Mother of Medan." International Journal of Mechanical Computational and Manufacturing Research 11, no. 4 (2023): 149–54. http://dx.doi.org/10.35335/computational.v11i4.78.

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The development of sophisticated science and technology is now felt by users of a computer-based information technology. With today's technological sophistication, every company and public service agency is required so that all work can be completed in a computerized system. CV. Bunda Medan is a company engaged in the sale of motorcycles. Problem formulation in CV. Mother of Medan is that a computerized system has not been created in conducting sales transactions so that work is still not effective and efficient. To overcome the problems that exist in the CV. Mother Medan the author wishes to
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Puspita, Ari, Yuyun Yuningsih, Muhammad Fahmi, and Rahmat Tri Yunandar. "DESIGN AND DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEM FOR CASH SALES OF MILD STEEL." Jurnal Riset Informatika 4, no. 1 (2022): 111–18. http://dx.doi.org/10.34288/jri.v4i1.295.

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Technological developments are now experiencing very rapid development, so many entrepreneurs are competing to produce new companies. At this time the light steel business is growing rapidly. Researchers try to make research on the cash sales system of mild steel sales, most companies do not yet have a computerized recording system, so that the invoice input process is hampered, as well as sales notes that are still written manually, and sometimes errors still occur in reading the names and quantities of goods. ordered, so the report generation will take a long time. As a form of solving the p
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