Journal articles: 'Computerised accounting information systems'

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Pîrvuţ, Valentin. "Auditing of the Computerised Information Systems in the Military Organization." Scientific Bulletin 21, no. 1 (June 1, 2016): 36–39. http://dx.doi.org/10.1515/bsaft-2016-0034.

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Abstract An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems) are the ISA ( International Standards on Auditing) and IAPS ( International Auditing Practice Statement) standards elaborated by IFAC ( International Federation of Accountants).

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Al Haija, Mohammed. "The Impact of Computerized Accounting Information Systems Risks on the Quality of Accounting Information." International Journal of Business and Management 16, no. 7 (June 17, 2021): 91. http://dx.doi.org/10.5539/ijbm.v16n7p91.

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This study aimed to know the impact of computerized accounting information systems risks on the quality of accounting information and to achieve the study objectives, 60 questionnaires were distributed to workers at the administrative levels in Jordanian commercial banks. The number of rounded questionnaires valid for statistical analysis reached 40, i.e. 67% of the distributed questionnaires. The results of the study showed the following: Accounting information systems are exposed to several risks that threaten their security. The study revealed that most of the risks are the result of internal reasons and not external causes, and they arise due to unintended errors or negligence. The risks of computerized accounting information systems affect the quality of accounting information. Based on the results of the hypothesis test, the three null hypotheses were rejected for the study. In light of the results of the study, the researcher recommended a set of recommendations: Holding training courses to raise the practical and scientific qualification in accounting and technology that keeps pace with technological developments in general for employees assigned to operate accounting information systems. Determine the persons authorized to enter the accounting information system and set a password for them.

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Teru, Susan Peter, Innocent F. Idoko, and Philip Audu. "Accounting Information System: A Prevailing Tool for Appraising Firm Performance." International Journal of Accounting & Finance Review 2, no. 2 (July 24, 2018): 15–20. http://dx.doi.org/10.46281/ijafr.v2i2.26.

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The advancement in technology has enabled companies to generate and use accounting information system. Accounting information system (AIS) is a computer-based application which conveys a new inclination of change from the conservative method of accounting to a computerised method. These advances in information and communication technology (ICT) have reduced the time and cost of transactions by aiding increased and improved transactions and communication for business dealings. It has also improved and advanced the efficiency of businesses by computerising existing operations to improve the performance of their operations. Accounting Information Systems (AIS) can be used by the organizations as a device for achieving a stronger, reliable, and more corporate culture to survive in this competitive environment. Accounting information systems also assist companies to gauge the risk of some operations or predict future warnings using sophisticated statistical software applications. The main objective of this paper is to examine the usage of Accounting Information System for effective decision making and improvedinternal control system on firm performance in which the qualitative data was used reviewing various literatures and other secondary data. This study providesvalue added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and evaluating overall firm performances

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Fordham, David R., and Carol W. Hamilton. "Accounting Information Technology in Small Businesses: An Inquiry." Journal of Information Systems 33, no. 2 (December 1, 2017): 63–75. http://dx.doi.org/10.2308/isys-51982.

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ABSTRACT This inquiry addresses the prevalence of computerized accounting information technology in the U.S. small business environment. Academic and practitioner literature gives the impression that small business has widely adopted computerized accounting systems. Our study looked at a broad range of small businesses and found that a large majority are still using accounting practices that do not constitute true integrated computerized accounting systems. Further, of those which are using integrated software, over 90% are using industry-specific software rather than the general-purpose small-business accounting packages which dominate the literature. These results suggest that: (1) penetration of integrated accounting software is not as prevalent in small business as the literature might imply, (2) there is opportunity for research into why business owners do not utilize integrated software, (3) there may be opportunity to help entrepreneurs improve their efficiency and effectiveness, and (4) entrepreneurs using integrating software find benefits beyond simple accounting functions.

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Chauhan, Rahul, and Astrid Juliani. "ACCOUNTANT PAYMENT INFORMATION APPLICATION OF INFORMATION SYSTEMS IN PT. FRAMAS INDONESIA." Dinasti International Journal of Management Science 1, no. 5 (June 21, 2020): 775–84. http://dx.doi.org/10.31933/dijms.v1i5.342.

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

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Rózsa, Tünde. "Accounting Information Systems in the Decisions Support of Enterprises." Acta Agraria Debreceniensis, no. 10 (May 11, 2003): 280–86. http://dx.doi.org/10.34101/actaagrar/10/3506.

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In the information society we are living in the whirl of information but this doesn’t mean that we are in full possession of information for our present decisions. We gain the information at time in insufficiently detailed another time in too detailed form, and the information were gained from different sources may be contradictory. The actors of market recognize the power of information but – as in the case of other-type resource utilization – the preparation of this information-power needs more or less investment. Greater part of the small and medium-size agricultural enterprises haven’t tool at all to gain the economical information. After the EU-connection if one of these enterprises will apply for financial support it needs supply continuous and detailed data about own activity for European Community. The main question that can exist exact data-supply without appropriate computerized background. On the other hand if an enterprise has information system it will have the market-goods on the others which don’t have such an investment.

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Suryanto, Suryanto. "SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PERSEDIAAN." CommIT (Communication and Information Technology) Journal 2, no. 2 (October 31, 2008): 106. http://dx.doi.org/10.21512/commit.v2i2.500.

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The research purpose is to analyze and design the Accounting Information Systems sales and inventory system that runs as well as identifying the needs and requirements of the new system that is made to fix the weaknesses in systems and sales. The research method used is the method of analysis and design methods. Methods of analysis by analyzing the problems in the current system, identify information needs and system requirements. The design method used is the database design, form and appearance of the screen. The results to be achieved is to produce a draft of Accounting Information Systems sales and inventory system that can find solutions to existing systems with computerized systems that can help the company deal with the problems in the system is running. Conclusions obtained are that the Information System Accounting Information and the sale of inventories, which were given suggestions and solutions for computerized systems can assist company management in the decision making process because it can generate reports more accurate and faster than less efficient systems. With the use of Accounting Information Systems sales and inventories, companies can overcome the problems encountered so far.Keywords: accounting information systems, sales, inventory

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Riner, H. Sam, and Terrye A. Stinson. "A Study Of Curriculum Issues Related To Teaching Accounting Information Systems." Review of Business Information Systems (RBIS) 8, no. 1 (January 1, 2004): 47–52. http://dx.doi.org/10.19030/rbis.v8i1.4503.

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This paper evaluates factors that educators believe contribute to an effective AIS course. Based on a survey of 100 faculty members, there is a lack of consensus about whether to include a computerized simulation in AIS, but respondents who do are less satisfied with the course than those who do not. Faculty members who are very satisfied with their AIS course consider coverage of internal controls and transaction cycles to be most important.

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Putri, Sri Yuli Ayu, Yuli Ardiany, and Delori Nancy Meyla. "The Influence of Technology and Accounting Information Systems Development Against The Accountant Profession in Minimarket Padang." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 3, no. 3 (December 10, 2020): 185. http://dx.doi.org/10.32493/eaj.v3i3.y2020.p185-194.

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Market agencies such as mini-markets require the use of accounting information systems. Mini-markets have thousands of products that are sold to the public in a variety of types to fulfill the needs of the community and reporting sales per day and purchasing goods from suppliers in the form of financial statements needed by management in a hasty manner.Seeing these conditions, one of the important things in managing a business unit is to make decisions using a computerized accounting information system. This research aims to know the effect of partially or simultaneously the technology and accounting information systems development on the accountant profession at the mini-market inPadang. The analytical method used is multiple linear regression analysis. I expect the outputs of this research to be published in the accredited National Journal and IPR publishing. Based on the results of the analysis and discussion of the influence of the Development of Accounting Information Technology and Systems on the Professional Absorption of Accountants, the following conclusions are, the development of technology partially influences the Professional Absorption of Accountants, accounting Information and the system partially has no effect on the Professional Absorption of Accountants.he development of Accounting Information Technology and System simultaneously influences the Professional Absorption of Accountants.

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Bansah, Ernest Amoaful. "The threats of using computerized accounting information systems in the banking industry." JOURNAL OF ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS 17, no. 3 (September 29, 2018): 440–61. http://dx.doi.org/10.24818/jamis.2018.03006.

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Splettstoesser, Ingrid B. "Information Systems Controls and Auditing: Mathra Tool, Inc." Issues in Accounting Education 14, no. 2 (May 1, 1999): 285–303. http://dx.doi.org/10.2308/iace.1999.14.2.285.

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Mathra Tool, Inc. (MTI) is a small business manufacturing case. It can be used by undergraduate or graduate students studying management controls and auditing in a computerized setting. Students integrate accounting, auditing, and information systems concepts. They identify and assess controls to set detection risk and suggest the nature, extent and timing of detailed tests for generalized audit software. They then prioritize weaknesses in internal control, separating reportable conditions from other improvements. MTI is particularly topical, in the light of SAS No. 80, Amendment to Statement on Auditing Standards No. 31, Evidential Matter, effective for financial statements beginning on or after January 1, 1997. This SAS recognizes that both electronic and paper evidence needs to be considered when conducting risk assessments and during the evidence-gathering process. Instructors can discuss concepts of activity-based costing (due to inappropriate overhead application) and additional types of EDI beyond the stand-alone EDI method used by MTI.

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Antony Sibi, S., and S. Antony Lucia Merin. "An Investigation on Accounting Information System, Zambia." Shanlax International Journal of Management 8, no. 2 (October 1, 2020): 13–20. http://dx.doi.org/10.34293/management.v8i2.3364.

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This study and research are to know how accounting is done in a private school, the type of accounting system being used, and its effectiveness, accounts being the recording of financial transactions is necessary to be handled well. The goal of this study is to understand how the private education sector organizes a set of manual and computerized accounting methods, procedures, and controls established to gather, record, classify, analyze, summarize, interpret and present accurate and timely financial data used. This case study gives detail on the computer and manual accounting systems and the perception of accountants on the accounting system used in private institutions. This research study highlights how private education institutions keep systematic records of financial transactions to find out the type of payment system is used, how the school protects its business if its insured, how it utilizes the operational profits, and how effective is the accounting system. This will be analyzed by a structured questionnaire that will comprise closed-ended and open-ended questions to collect the primary data from the respondents who are residing in Lusaka.

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Ramadhan, Sayel, Prem Lal Joshi, and Salwa Abdel Hameed. "Accountants Perceptions Of Internal Control Problems Associated With The Use Of Computerized Accounting Systems: Evidence From Bahrain." Review of Business Information Systems (RBIS) 7, no. 1 (January 1, 2003): 59–72. http://dx.doi.org/10.19030/rbis.v7i1.4543.

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The objective of this study is to investigate Bahraini accountants perceptions of internal control problems associated with their use of computerised accounting systems and how such problems may be resolved. A three-section questionnaire was developed to collect the data. A sample of (100) firms was selected for the study. Sixty-two questionnaires were returned duly completed (a response rate of 62%). Descriptive statistics and ANOVA were used to analyse the data. The results indicate that Bahraini accountants perceive that there exist some internal control problems associated with the use of computer-based accounting systems. The most important problem is that information can be changed without physical traces. However, they perceive that certain control procedures can be undertaken to overcome them (e.g., ensure that only authorised people have access to computers and records; use of backup copies; effective testing of programs for problems noted and separation of duties within data processing). Significant differences were found in some of the problems faced by the firms according to the nature of business operations.

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Abu-Musa, Ahmad A. "Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian Banking Industry." Journal of Information Systems 20, no. 1 (March 1, 2006): 187–203. http://dx.doi.org/10.2308/jis.2006.20.1.187.

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This paper investigates the perceived security threats to computerized accounting information systems (CAIS) in the Egyptian banking industry (EBI) by surveying the entire population of the EBI. Differences between the respondents' opinions regarding the perceived security threats have been identified and investigated in the context of the EBI. The results of the study reveal that accidental entry of bad data by employees, accidental destruction of data by employees, introduction of computer viruses to the system, natural and human-made disasters, employees' sharing of passwords, and misdirecting prints and distributing information to unauthorized people are the most significant perceived security threats to CAIS in the EBI. In all cases, the heads of internal audit departments reported higher occurrence frequencies of CAIS security threats compared to the heads of computer departments.

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Offiah, et.al., Marvin. "Computerized Accounting Information Systems Security Threats: An Applied Study on Jordanian Insurance Companies." Arabian Journal of Accounting 12, no. 1 (May 1, 2009): 46–77. http://dx.doi.org/10.12785/aja/120102.

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Mikarsih, Ayu, Sofiati Wardah, and Surahman Hidayat. "Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur." Jurnal Ilmiah Akuntansi dan Keuangan 9, no. 1 (January 24, 2020): 1–11. http://dx.doi.org/10.32639/jiak.v9i1.372.

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This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.

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Muhrtala, Tijani Oladipupo, and Mathias Ogundeji. "Computerized Accounting Information Systems and Perceived Security Threats in Developing Economies: The Nigerian Case." Universal Journal of Accounting and Finance 1, no. 1 (August 2013): 9–18. http://dx.doi.org/10.13189/ujaf.2013.010102.

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Minch, Robert P., and G. Lawrence Sanders. "COMPUTERIZED INFORMATION SYSTEMS SUPPORTING MULTICRITERIA DECISION MAKING." Decision Sciences 17, no. 3 (July 1986): 395–413. http://dx.doi.org/10.1111/j.1540-5915.1986.tb00233.x.

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Stoica, Raluca, and Veronica Stefan. "The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems." Valahian Journal of Economic Studies 9, no. 2 (November 1, 2018): 83–94. http://dx.doi.org/10.2478/vjes-2018-0020.

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Abstract The implementation of up-to-date technologies in the accounting system of modern entities is a topical subject, by the desire of enterprises to align themselves with the current of international globalization but also by the requirements imposed by the science and practice to join the accounting main issues in the field. The accounting technique evolved with the technological innovations, related to each evolutionary period of the human society. The paper aims to identifying the factors that influenced the whole process of the development of information technologies in the financial-accounting field; identifying the main issues related to the technological interaction in accounting and, in this context, identifying the tools and technological supports in the evolution of the accounting technique, from the empirical forms of accounting to the present day, in the age of globalization, amid the continuous need for normalization and standardization of accounting procedures, especially applicable to the consolidation of financial results. Nowadays, the most used digital technology in computerized accounting and management is Cloud-Computing ERP solutions, a form of digital accounting that will represent the critical mass of accounting information system in the near future, and this paper will present and discuss such solutions.

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Teru, Susan Peter, Innocent Idoku, and Jane Tinyang Ndeyati. "A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance." Indian Journal of Finance and Banking 1, no. 2 (November 27, 2017): 52–59. http://dx.doi.org/10.46281/ijfb.v1i2.89.

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Businesses today operate in a highly competitive and changing global business environment and therefore require information system that provides speedy responses to the complex business issue. The rapid development in information technology (IT) has aided companies to generate and make use accounting information systems (AIS), and the qualitative characteristics of any accounting information system to make it effective can be sustained if there is proper internal control system. When companies and businesses adjust and regulate their computerized technique of internal control machinery according to accounting information system (AIS), there would be assurances of the reliability of financial information processes, the control measures of effectiveness and efficiency of the information reliability will be boasted, effectual and improved operative goals and enhanced performance. Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated efficiently and effectively, there will be improved performance, better accounting information reliability for better decision making for both the internal and external users.

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Maher, John J. (Jack), and Kelly McNamara Hilmer. "Using Synchronous On-Site Computerized Testing To Match Assessment To Curriculum For Accounting And Information Systems Courses." Review of Business Information Systems (RBIS) 6, no. 3 (July 1, 2002): 1–14. http://dx.doi.org/10.19030/rbis.v6i3.4557.

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Business practitioners and academics have identified computer literacy proficiency and technology-based integration as crucial abilities for accounting and AIS graduates to possess. We provide justification that synchronous on-site computerized testing (SOCT) examinations are invaluable for student assessment with respect to various types of AIS-related course material and offer a more appropriate matching of assessment with curriculum content than traditional examination methods. Evidence is supplied describing how SOCT techniques have been successfully applied in evaluating particular cognitive skills and computer abilities of recent accounting and AIS students.

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Elsharif, Tarek Abdelhafid. "The Impact of Accountants Participation in Development for Computerized Accounting Information Systems on the Success of these Systems’ Performance." OALib 05, no. 11 (2018): 1–16. http://dx.doi.org/10.4236/oalib.1104995.

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Rezeki, Shelvia, and Iwin Arnova. "SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH." JAZ:Jurnal Akuntansi Unihaz 2, no. 2 (November 16, 2019): 78. http://dx.doi.org/10.32663/jaz.v2i2.994.

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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.

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Yang, Hua. "The Study on Accounting Information System Application Controls and Administrative Controls." Advanced Materials Research 490-495 (March 2012): 803–7. http://dx.doi.org/10.4028/www.scientific.net/amr.490-495.803.

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As the system of records that a business keeps to provide financial information, AIS has based its design on some fundamental principles. An accounting system is comprised of accounting records and a series of processes and procedures assigned to staff, volunteers, and/or outside professionals, which traditionally includes source documents, special journals, subsidiary journals and general journals. In recent years, because of the development of IT industry, manual-based accounting information system has been replaced by AIS. AIS brings with a set of new problems. The internal controls that have been put into place for a manual system to help the internal auditor cannot fully prevent or minimize the possibility of errors or fraud that come with the computerized systems. Therefore the old controls must be modified for the new system and new controls must be put in. Only then can the internal auditor ensure that the number of errors that occur within the system be minimized or even eliminated.

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Barra, Roberta Ann, and Arline Savage. "Accounting Processes and the Accountant's Role in AIS: An Instructional Resource." AIS Educator Journal 2, no. 1 (January 1, 2007): 33–117. http://dx.doi.org/10.3194/aise.2007.2.1.33.

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Abstract This paper outlines an Accounting Information Systems (AIS) manual practice set that is purely accounting-oriented. AIS faculty make extensive use of manual practice set projects in upper-division courses. A common feature of projects is their substantial bookkeeping component. In addition to their accounting components, such projects usually require students to perform the tasks of clerk and bookkeeper for the main business processes—sales, cash receipts, cash disbursements, purchases, and payroll—before beginning each accounting task. This amount of repetitive work can be tedious and time-consuming. The accounting-oriented practice set offered here (available free of charge with proper citation) requires only accounting and auditing tasks. Yet it enables students to gain an appreciation of AIS, and to carry their understanding into other systems, including computerized environments. This is consistent with the stated objective of increasing the student's information system skills, as opposed to teaching bookkeeping skills. The paper also explains why this teaching approach may be preferable.

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Quarles, Ross. "An Empirical Examination Of A Model Of The Turnover Intentions Of Information Systems Auditors." Journal of Applied Business Research (JABR) 10, no. 1 (September 27, 2011): 73. http://dx.doi.org/10.19030/jabr.v10i1.5965.

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<span>This study addresses the applicability of existing models of auditors and accountants turnover to information systems (IS) auditors. Excessive, unprogrammed IS auditor turnover may decrease stability and expertise in an area crucial to the development, audit, and control of computerized accounting information systems. Identification of the factors affecting IS auditor turnover will better equip management to deal with that turnover. The data indicate that several factors under the direct control of management affect the turnover intentions for the sample of IS auditors examined.</span>

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Anan, Edy Anan. "Information system of sales accounting on non-profit organization in LPIT Al-Furqan Yogyakarta." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 1 (February 13, 2021): 266–70. http://dx.doi.org/10.20525/ijrbs.v10i1.1004.

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There are still many non-profit organizations that use manual information system of sales accounting compared to computerized ones. This study aims to design a non-profit organization's information system of sales accounting in a case study of LPIT Al-Furqan Yogyakarta. Unlike previous studies that use the subject of a trading company, this research uses non-profit organizations engaged in education. Data collection techniques are carried out with methods of observation, interviews, and documentation. The proposed design uses the SDLC method. Sales Transaction Analysis uses PIECES analysis. The results of system analysis show that the sales accounting information system in LPIT Al-Furqan consists of a credit sales system and cash receipt system. The sales procedure includes the invoice making procedure, cash receipt procedures, and sales recording procedures. The design results provide recommendations that also need the development of accounting information systems on LPIT Al-Furqan such as Point of Sale (POS) and Payroll purchase systems so that the system becomes more integrated. It also needs to be developed to produce open-source software on the market so that it can be used by a wider non-profit organization.

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Khattab, Hany. "The Impact of Computerized Accounting Information Systems on the Accounts Auditing: A Case Study: Tourism Companies." Journal of Association of Arab Universities for Tourism and Hospitality 13, no. 2 (December 1, 2016): 121–32. http://dx.doi.org/10.21608/jaauth.2016.48023.

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Al-Shorafa, Amjad Jameel. "The Impact of the Quality of Computerized Accounting Information Systems on the Quality of Audit Evidence." Arabian Journal of Accounting 19/, no. 1 (June 1, 2016): 09–41. http://dx.doi.org/10.12785/aja/190101.

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Hayale, Talal H., and Husam A. Abu Khadra. "Investigating Perceived Security Threats of Computerized Accounting Information Systems An Empirical Research applied on Jordanian banking sector." Journal of Economic and Administrative Sciences 24, no. 1 (June 2008): 41–67. http://dx.doi.org/10.1108/10264116200800003.

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Widyani, Hapsari. "Design of Information Systems for Outpatient and Inpatient Services at Gebang Medika Hospitals and Clinic." NUCLEUS 1, no. 1 (May 15, 2020): 34–44. http://dx.doi.org/10.37010/nuc.v1i1.80.

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The purpose of this study was to analyze the processes and procedures for accounting information systems for outpatient and inpatient services at Gebang Medika Maternity Hospital and to analyze the design of accounting information systems for outpatient and inpatient services at Gebang Medika Maternity Hospital and Clinic. The data collection method was carried out by direct observation to the research object, namely the Maternity Hospital and the Gebang Medika Clinic. The data used are primary data. This study uses PIECES analysis and its design uses a web base technology and MySQL for its database. The result of the research is the process of outpatient and inpatient services at this clinic is still using a manual system so that a computerized system is created. The procedure for outpatient and inpatient services at this clinic starts from the patient coming to the clinic then carrying out an examination at the intended polyclinic then being examined and given a copy of the prescription by the doctor. Then a payment receipt will also be given and the patient makes a payment transaction at the cashier and gets a receipt and a copy of the prescription as an introduction to get a medicine. Designing an accounting information system for outpatient and inpatient services is carried out through stages such as: briefly describing outpatient and inpatient service procedures, building a system by describing a database scheme using entity relationship diagrams (ERD), and analyzing patient care systems. outpatient and inpatient care using PIECES analysis and making comparisons with the new system.

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Abu-Musa, Ahmad A. "Investigating the Perceived Threats of Computerized Accounting Information Systems in Developing Countries: An Empirical Study on Saudi Organizations." Journal of King Saud University - Computer and Information Sciences 18 (2006): 1–30. http://dx.doi.org/10.1016/s1319-1578(06)80001-7.

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Abu-Musa, Ahmad A. "A Study of the Perceived Security Threats of Computerized Accounting Information Systems: The Case of Egyptian Banking Sector." Arabian Journal of Accounting 9/, no. 1 (May 1, 2006): 106–29. http://dx.doi.org/10.12785/aja/090104.

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Inta Budi Setya Nusa. "Quality of Accounting System and Internal Control: How is the Implementation at PT. Nusantara Jaya Sentosa." Britain International of Humanities and Social Sciences (BIoHS) Journal 3, no. 1 (February 10, 2021): 86–92. http://dx.doi.org/10.33258/biohs.v3i1.376.

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This study aims to determine the quality of accounting information systems and internal controls at PT Nusantara Jaya Sentosa. The method used is descriptive qualitative. The data used are primary data and secondary data. Data analysis techniques are data reduction, data presentation and data verification. The results showed that the quality of PT Nusantara Jaya Sentosa's administrative system has changed from a manual system to a computerized system that produces useful output for each user of the information. This is evidenced by all the components needed to support a valid systems are owned by PT Nusantara Jaya Sentosa, and there is an element of internal control. The leadership of PT Nusantara Jaya Sentosa gave instructions that it was better to implement structured internal controls and develop access controls that were restricted by the use of a User and Password so that only specific units could perform internal access.

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Fatima, Samza, Muhammad Ishtiaq, and Adnan Javed. "Impact of accounting information system on corporate governance: evidence from Pakistani textile sector." International Journal of Law and Management 63, no. 4 (January 13, 2021): 431–42. http://dx.doi.org/10.1108/ijlma-07-2020-0212.

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Purpose Efficient corporate governance is always important to safeguard the interest of all the stakeholders in the business environment. Therefore, this study focuses on the investigation of the relationship between accounting information systems (AIS) and corporate governance in the textile sector of Pakistan. The textile sector is the backbone of the Pakistani economy and has an important contribution toward the gross domestic product and as well as exports of the country. Design/methodology/approach The data were collected from the finance managers with the sample size of 300 firms of All Pakistan textile mills association, self-delivery and collection method used. Both descriptive and inferential statistics used to analyze data through the Statistical Package for Social Sciences 23. Findings The findings of this study proved that AIS has a significant impact on corporate governance. It is important from the management point of view to record the daily transaction in a better way with the use of a specific system and every member uses the computerized system to accomplish their tasks in the organization. Originality/value The textile industry is the backbone of Pakistan’s economy. The study conducted in this paper by primary data and drawing original contributions in the existing literature. Moreover, the findings of this study are going to have considerable theoretical and practical implications for the market.

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Hashem, Firas. "Role of Computerized AIS Applications in Preserving Organizational Financial Performance during COVID19: Moderating Role of Accountants' Experience." International Business Research 14, no. 4 (March 29, 2021): 87. http://dx.doi.org/10.5539/ibr.v14n4p87.

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Current study aimed at examining the role of AIS application in preserving financial performance of organizations during COVID19 pandemic. Depending on quantitative approach, study utilized a questionnaire built on likert scale which was distributed on (109) individuals within Jordanian organizations. Results of study indicated that accounting information systems contributed to the continuous follow-up and knowledge of the financial performance of the organizations during the pandemic period, which in turn supported the principle of correct and quick decision-making that is in the interest of shareholders, working individuals and customers by taking precautionary measures to ensure that the organization does not reach financial insolvency in view of financial data that together constitute the informational outputs of accounting information systems. This support was backed up with the moderating variable of accountants' experience, experience in this case managed to help accountants predict the coming situations and help the organization overcome the obstacles based on their previous experiences in similar situations. Study recommended the necessity of activating risk management strategies by organizations when facing crises and epidemics

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Siregar, Saut Aleksius. "SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG BERBASIS KOMPUTER PADA BAGIAN GUDANG DI SEKOLAH CINTA KASIH JAKARTA." Infotech: Journal of Technology Information 5, no. 1 (March 25, 2020): 13–18. http://dx.doi.org/10.37365/jti.v5i1.53.

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Technology development has a very important role in information management. Processing information related to large and fast inventory flows in a company certainly requires accuracy, efficiency, and effectiveness of information systems. This problem is experienced by the Sekolah Cinta Kasih in the activities of those who still use the manual recording system. The type of research used is descriptive research with a case study approach. By doing a series of system analysis, the author intends to design a computerized inventory information system. The system uses Microsoft Access 2010 which is capable of being operated in a Microsoft Windows XP operating system or a higher version of Windows.The computerized information system is expected to provide various facilities for the warehouse in processing database information and reports that are accurate, fast, and efficient. And minimize errors in inventory control. The new system design aims to prevent errors in the Accounting Information System Inventory by the Cinta Kasih School.

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Amwilla P, Andi Yudha, and Muanas HB. "Review Of The Implementation Of Inventory Accounting Systems By Per-02-Bc-2019 In Receiver Facilities Impor The Purpose Of Export (KITE)." Riset 2, no. 2 (September 26, 2020): 277–88. http://dx.doi.org/10.35212/riset.v2i2.69.

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Ease of Import for Export Purposes (KITE) is a government facility to export growth by manufacturing companies. Given this facility, of course, through several conditions that must be met, including the Inventory Information System model owned by the company that must be computerized and accessed by Customs and Excise as required in Per-02 / BC / 2019. This study aims to examine the suitability of the inventory information system owned by the company receiving the facility (KITE ), which is PT Batara Indah. PT Batara Indah registered as one of the companies using the KITE facility since 2014. The research method used is the descriptive qualitative method through document study. Information gathering is done through desk studies and discussions with related parties in the company. The results showed that PT Batara Indah had implemented an Integrated Inventory Accounting Information System model. If referring to the expected Directorate General of Customs and Excise regulation, PT Batara Indah has complied with the law.

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البواب, عاطف عقیل, and منیر عبده العلیمي. "أهمية استخدام نظم المعلومات المحاسبية المحوسبة و أثرها في جودة المعلومات المحاسبية : دراسة ميدانية = Importance of Using Computerized Accounting Information Systems and Their Impact on Improving Quality of Accounting Information : A Field Study." مجلة الزرقاء للبحوث و الدراسات الإنسانية 14, no. 2 (December 2014): 131–45. http://dx.doi.org/10.12816/0020162.

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Azanha, Adrialdo, Mauro Vivaldini, Silvio R. I. Pires, and João Batista de Camargo Junior. "Voice picking: analysis of critical factors through a case study in Brazil and the United States." International Journal of Productivity and Performance Management 65, no. 5 (June 13, 2016): 723–39. http://dx.doi.org/10.1108/ijppm-11-2015-0163.

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Purpose – The purpose of this paper is to identify and analyse the difficulties encountered in the implementation of a voice picking system at a large multinational company of the tractor industrial segment, outlining a comparison related to the main critical factors concerning the system implementation at a Brazilian and a USA plant. Design/methodology/approach – The methodology utilised was qualitative and exploratory conducted through case studies in the two plants of the multinational company. The main data were collected through interviews with key managers directly involved in the project of voice picking system implementation. Findings – The results indicate that the picking processes in the two plants were similar, since both were designed for the production line and conducted using bar-code readers and paper lists. Nevertheless, the internal warehousing process in the USA was more mature and computerised, whereas the Brazilian process still had opportunity for improvement, such as, the visual storage process, where the operator was responsible for locating an empty position. Research limitations/implications – Since this research is an exploratory case study, its results cannot be generalised. Practical implications – The paper provides relevant practical information and experiences to managers interested in implementing voice picking systems, as well as interested in improving the accuracy and productivity of logistics processes within warehouses. Originality/value – The voice picking systems are more widespread in the USA than in Brazil, and therefore, companies around the world can use this studied case to better understand about the voice picking systems implementation process in both emerging and mature marketplaces.

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Abu-Musa, Ahmad A. "Investigating The Security Policies Of Computerized Accounting Information Systems In The Banking Industry Of An Emerging Economy: The Case Of Egypt." Review of Business Information Systems (RBIS) 8, no. 3 (July 1, 2004): 87–102. http://dx.doi.org/10.19030/rbis.v8i3.4490.

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Abu-Musa, Ahmad A. "Investigating The Security Policies Of Computerized Accounting Information Systems In The Banking Industry Of An Emerging Economy: The Case Of Egypt." Review of Business Information Systems (RBIS) 8, no. 4 (October 1, 2004): 83–102. http://dx.doi.org/10.19030/rbis.v8i4.4479.

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Umar, Mohammed Abdullahi, and Abdulsalam Masud. "Why information technology is constrained in tackling tax noncompliance in developing countries." Accounting Research Journal 33, no. 2 (January 27, 2020): 307–22. http://dx.doi.org/10.1108/arj-11-2018-0205.

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Purpose This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology (IT)-led tax administration reforms. Design/methodology/approach The study is based on in-depth interviews with 18 senior tax administration officials. Their experiences were used to construct a grounded theory to explain the constraint of IT in tackling the prevalent tax noncompliance in underdeveloped countries. Findings First, IT is not immune to the systemic corruption prevalent in many developing countries; hence, it is quickly compromised. Second, IT can be efficient in dealing with registered taxpayers but cannot deal with the overwhelming large numbers of operators in the informal sector. Third, E-tax administration, which is a hallmark of IT-led tax administrations in advanced countries, is very slow to catch up in developing countries. A computerized tax administration alone, as currently obtainable in developing countries, is not enough to engender large usage of e-filing. Businesses, especially small and medium-sized enterprises (SMEs), need IT infrastructure as well to align with tax administration. Unfortunately, basic IT infrastructure is yet to be available to a large section of SMEs in developing countries. Research limitations/implications Underdeveloped countries are diverse. This study is from a single country and there may be need to take note of other countries’ peculiarities. However, Nigeria constitutes a good case study. Practical implications There is need to reform the people and systems along with IT originality/value. Originality/value To the authors’ knowledge, this study is the first to explore this very important question and among the first to explore tax administrators’ perspectives.

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Asari, Ajie Rizal. "Perancangan Sistem Informasi Akuntansi Pembelian Pada PT Khomsah Khalifah Dengan Menggunakan Software PHP dan MySQL." is The Best [Accounting Information System & Information Technology Business Enterprise] 3, no. 1 (June 23, 2018): 249–61. http://dx.doi.org/10.34010/aisthebest.v3i1.1816.

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PT Khomsah Khalifah addressing Jl. Walungan RT/04 RW/02 Kel.Cisataranten Kulon Kec.Arcamanik Kab.Bandung 40293. At PT Khomsah Khalifah in carrying out the process of recording the purchase transaction, the manual has not yet been used in the program. This problem results in ineffective and efficient performance of all the divisions contained in the company body to the provision of information and reports needed. For these problems the researchers took the title of the final project “Designing Accounting Information Systems Purchasing at PT Khomsah Khalifah Using PHP And MySql Software”. The population used by the researcher is the purchase procedure of PT Khomsah Khalifah pata in 2015/2016 and the sample is the purchase procedure in 2015, the objek of the research conducted describes the purchasing procedure at PT Khomsah Khalifah, system development method that i use is waterfall. The results of the research that the author did was the purchase accounting information system software so that data processing and reporting of purchases at PT Khomsah Khalifah were expected to be computerized properly.

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Yulianto, Hery Dwi, Sifa Fauziah, and Ony Widilestariningtyas. "SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG PADA PT TASLY WORLD INDONESIA CABANG BANDUNG." is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us 1, no. 1 (April 28, 2012): 97–111. http://dx.doi.org/10.34010/aisthebest.v1i1.1802.

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PT Tasly World Indonesia Branch Bandung is addressed in Jl. Abdul Rachman Saleh 9 City Square A-3 Bandung. At the time of recording supplies, PT Tasly World Indonesia Branch Bandung is already using the computer by using Microsoft Office Excel 2003, which is often in error recording. On the problems the writer took the title "Accounting Information Systems Inventory Trade at PT Tasly World Indonesia Branch Bandung". Research type which writer applies is base research, data type which writer applies is qualitative data and quantitative data, research design type which writer applies is research design with primary data and secondary data, research method which writer applies is research of eksploratoris and descriptive research, data collecting technique which writer applies is field researcher what consisted of interview and observation and bibliography research system development method which writer applies is methodologies orienting at process, data and output. System development structure applied is Waterfall. Scheme of information system applied is context diagram, data flow diagram, and flowchart With writer makes scheme of trade stock accounting information system, expected data processing, record-keeping of supply data at PT Tasly World Indonesia Cabang Bandung becomes more effective, computerized and efficient as according to financial accounting standard and, output yielded consisted of supply card, supply report, sale report, report retur goods, report retur sale, financial statement, Balance Sheet.

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Rosita, Lita Lara. "Perancangan Sistem Informasi Akuntansi Laporan Keuangan Standar PSAK 45s." is The Best [Accounting Information System & Information Technology Business Enterprise] 3, no. 1 (June 23, 2018): 262–74. http://dx.doi.org/10.34010/aisthebest.v3i1.1817.

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The time of managing financial reporting is still done by making the calculation in the MS. Excel, so that the accounting records in the Treasurer is less effective at generating financial reports quickly and accurately. As well as financial statements have not been fully made use of accounting standards in force in Indonesia. To these problems, the writer took the title "Designing Standard Financial Statements of Accounting Information Systems PSAK 45s". Research design that writer used is research design with the data of primary / secondary analytical and descriptive, this type of research that writer used is academic research, type of data that the authors use quantitative and qualitative data, the authors use the research method is descriptive research methods and survey methods, data collection techniques that I use is a field study consisting of interviews and observations and literature studies, method development system that I use is a process-oriented methodology, data, and output, the structure of system development which writer use is Waterfall. The author’s purpose to make the design of accounting information system of financial reporting standards of PSAK 45, the expected data processing cash receipts and disbursements in the Pemberdayaan dan Kesejahteraan Keluarga city Cimahi well be computerized so that no human error and the resulting output financial statements will be accurate and relevan.

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Mascha, Maureen Francis, and Georgia Smedley. "Can computerized decision aids do “damage”? A case for tailoring feedback and task complexity based on task experience." International Journal of Accounting Information Systems 8, no. 2 (June 2007): 73–91. http://dx.doi.org/10.1016/j.accinf.2007.03.001.

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Lestari, Dwi Puspa. "Perancangan Sistem Informasi Akuntansi penggajian dengan mengunakan Microsoft Visual Basic 2008 dan database MySQL." is The Best [Accounting Information System & Information Technology Business Enterprise] 2, no. 2 (December 23, 2017): 149–67. http://dx.doi.org/10.34010/aisthebest.v2i2.1821.

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KSP.Kopdit Borromeo is a company engaged in the service. In KSP. Kopdit Borromeo who is responsible for the performance of employees in a company which is part of the manager. The author conducted research on the treasurer in charge of payroll employees. But the company still uses KSP.Kopdit Borromeus payroll manually, ie by using Microsoft Excel. To reduce the existing problems, the authors take the title "Payroll Accounting Information System Design in KSP.Kopdit Borromeus by using Microsoft Visual Basic 2008 and MYSQL. The research design is the design of the study authors use primary data and secondary data. The method used is descriptive research methods, survey. This type of research is academic research. The type of data used is qualitative and quantitative. Data collection techniques used were interviews. System development method used is output-oriented methodologies, processes and data. The structure of the development of the system used is the waterfall. The design of the information system used context diagrams, data flow diagrams, and flowcharts. The author makes the design of the payroll accounting information systems, to assist the transaction processing and financial reporting to the KSP. Borromeus well be computerized.

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Hermanson, Dana R., Mary Callahan Hill, and Daniel M. Ivancevich. "Information Technology-Related Activities of Internal Auditors." Journal of Information Systems 14, s-1 (January 1, 2000): 39–53. http://dx.doi.org/10.2308/jis.2000.14.s-1.39.

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Advances in information technology (IT) present important new organizational risks, and the assessment and management of these risks may involve a variety of groups, including internal auditors, external auditors, in-house IT experts, and outside consultants. To begin to understand how organizations are addressing their IT risks, this exploratory study examines the IT-related activities of one group—internal auditors. Information gathered from over 100 internal audit directors indicates that internal auditors focus primarily on traditional IT risks and controls, such as IT asset safeguarding, application processing, and data integrity, privacy, and security. Much less work is done on system development and acquisition issues. Several factors are associated with internal auditors' performance of IT evaluations, including the nature of the audit objective, the prevalence of computer audit specialists on the internal audit staff, and the existence of new computerized systems. To supplement these results, we encourage further research on the efforts of other groups in addressing IT risks.

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Kriswanto, Kriswanto. "Evaluasi Sistem Informasi Akuntansi Pendapatan dan Persediaan Pada PT. DEF." Binus Business Review 3, no. 2 (November 30, 2012): 633. http://dx.doi.org/10.21512/bbr.v3i2.1348.

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PT. DEF is a company engaged in the trading and distribution of food and frozen vegetables to customers in several restaurants and hotels in the big cities in Java. The problems faced by the company based on the results of observations made relating to revenue and inventory due to lack of internal controls in the company are because of the duplication of functions between the accounting and finance, many expired items should be disposed of and affect the company's earnings, collection of accounts receivable which resulted to financial turnaround interrupted, the data inventory is not accurate and complete so that the company's customer service to be less than satisfactory, and the problem of delay in making financial statements. The research method used in this study is data collection method which includes literature and field studies, analysis of findings, identifying the problems and the needs of information, and analysis method on object-oriented approach. The revenue accounting information systems and computerized inventory are expected to help the company run its operations, implement of internal controls within the company better, and overcome all the problems.

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Journal articles on the topic 'Computerised accounting information systems'

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