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Journal articles on the topic 'Usage Accounting Information System'

Author: Grafiati
Published: 4 June 2025
Last updated: 1 August 2025

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1

Schnitkey, Gary D., Marvin T. Batte, and Eugene Jones. "Farm Accounting Systems and Information Usage." Review of Agricultural Economics 13, no. 1 (1991): 109. http://dx.doi.org/10.2307/1349561.

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Al-Mawali, Hamzah. "Performance consequences of management accounting system information usage in Jordan." Business and Economic Horizons 9, no. 1 (2013): 22–31. http://dx.doi.org/10.15208/beh.2013.3.

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PRATIWI, Anak Agung Trisna Dwi, Putu Gede Wisnu Permana KAWISANA, and Ita Sylvia Azita AZIS. "The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the use of Accounting Information Systems in Petang District." Journal of Governance, Taxation and Auditing 2, no. 3 (2024): 168–74. http://dx.doi.org/10.38142/jogta.v2i3.873.

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This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting pe
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PRATIWI, Anak Agung Trisna Dwi, and Putu Gede Wisnu Permana KAWISANA. "The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the Use of Accounting Information Systems in Petang District." Journal of Entrepreneurial and Business Diversity 2, no. 4 (2024): 351–57. https://doi.org/10.38142/jebd.v2i4.259.

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Purpose:This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accou
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Permatasari, Carolina Lita, and Dwi Iga Luhsasi. "Acceptance Of Accounting Information Systems For Non-Profit Organizations." Jurnal Akuntansi 28, no. 3 (2024): 498–517. http://dx.doi.org/10.24912/ja.v28i3.2162.

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This study aims to determine how much users accept accounting information systems when preparing financial reports. Quantitative methods with path analysis techniques are used in this study to facilitate analysis. The population and samples in this study were 30 respondents from users of the accounting information system of the Brayat Pinuji Foundation social organisation with ten social care units spread across the territory of Indonesia. The results obtained from this study are a significant positive effect of perceived convenience on perceived usefulness: perceived convenience on attitude o
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Yap, Fershie, and SOFPHIA LOU FEROLINO. "Employees’ Work Performance Using Accounting Information System in Remittance Centers." Journal of Economics, Finance and Accounting Studies 5, no. 6 (2023): 41–49. http://dx.doi.org/10.32996/jefas.2023.5.6.5.

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This study aimed to determine the effects of using an accounting information system on the work performance of remittance centers’ 53 employees utilizing a descriptive survey method with a questionnaire as the main instrument in gathering data. It was found that the respondents strongly agreed on the factors affecting the usage of the Accounting Information System and are very high in their work performance. There is a significant difference towards Technological, Location, Effectivity, and Productivity based on the number of years in service, Effectivity based on salary income, and a signific
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Adu, Jian Hua. "An New Accounting and Billing System for HPC Cluster." Advanced Materials Research 108-111 (May 2010): 884–87. http://dx.doi.org/10.4028/www.scientific.net/amr.108-111.884.

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This paper discussed accounting and billing system for HPC Cluster. This accounting and billing system mainly addresses to resolve the problem of accounting and billing of resources usage and provides good quality of services for users. This paper will introduce the basic implementing mechanism, collecting process of resources usage information, resource price policy and etc. The algorithm which gets cost by resources object with dynamic price is proposed. It suits the characteristics of HPC Cluster and can reduce the load of the center server and reflect the usage of resource.
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Sani, Tera Aghny, and Negina Kencono Putri. "The Effect of System Quality Perceptions, Information Quality, and Service Quality on Accounting Information System Use and Satisfaction." SIMAK 21, no. 02 (2023): 239–54. http://dx.doi.org/10.35129/simak.v21i02.475.

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This abstract should provide a brief introduction to the problem the effect of system quality, information quality and service quality on the use and user’s satisfaction of accounting information systems. The sampling technique used was accidental sampling with a sample size of 98 respondents who were BRI mobile banking users in Banjarnegara, Purbalingga, Banyumas, Cilacap and Kebumen (Barlingmascakeb). The data analysis method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach. The results of this study indicate that system quality and service quality have no
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Gustini, Emilia. "FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Ilmiah Ekonomi Global Masa Kini 7, no. 1 (2016): 42–48. http://dx.doi.org/10.36982/jiegmk.v7i1.59.

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This research purposes to know factors intrinsic and extrinsic the impact intention accounting information system. The  research used data that obtained from individual perception of accounting information system user in manufacture company the have losted at Bursa Efek Indonesia in Jakarta and branch officer in Palembang. Data to sent by email and Post officer Indonesia. Night hundred twelve questionnaires have sent to company, seventy questionnaires were return. The data analyzed by using multiple regression by SPSS 11.5 software. Research result show that gender and facilitating conditio
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Gustini, Emilia. "FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Ilmiah Ekonomi Global Masa Kini 6, no. 2 (2016): 1–7. http://dx.doi.org/10.36982/jiegmk.v6i2.60.

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This research purposes to know factors intrinsic and extrinsic the impact intention accounting information system. The  research used data that obtained from individual perception of accounting information system user in manufacture company the have losted at Bursa Efek Indonesia in Jakarta and branch officer in Palembang. Data to sent by email and Post officer Indonesia. Night hundred twelve questionnaires have sent to company, seventy questionnaires were return. The data analyzed by using multiple regression by SPSS 11.5 software. Research result show that gender and facilitating conditio
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Roup, Abdul. "Security Risk Analysis in Accounting Information Systems Based on Data Dashboard from the Palo Alto Network PA-820 UTM." Jurnal Ilmiah Manajemen Kesatuan 12, no. 5 (2024): 1449–56. http://dx.doi.org/10.37641/jimkes.v12i5.2775.

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This study analyzes security risks in accounting information systems using data from the Palo Alto Network PA-820 UTM dashboard, which monitors various aspects such as network activity, user activity, and application usage. The data includes information on data transfers, source and destination IP activities, and system rule usage. The study aims to identify potential threats that could affect the integrity and security of accounting information systems. Keywords: Accounting Information Systems, Security, Risk, Dashboard, Network Activity.
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Ahmad, Ahmad Y. A. Bani, Suleiman Mustafa El-Dalahmeh, Kadri S. Al-Shakri, Bashar Younis Alkhawaldeh, and Lama Ahmad Alsmadi. "The link between management accounting information systems and firm competitiveness: The mediating role of innovation capabilities." Uncertain Supply Chain Management 12, no. 3 (2024): 1781–90. http://dx.doi.org/10.5267/j.uscm.2024.3.004.

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This paper aims to examine the strategic role of management accounting information system (MAIS) usage in driving innovation capabilities and firm competitiveness for Jordanian SMEs, besides assessing if innovation capabilities mediate the accounting-competitiveness relationship. Survey data was gathered from over 500 managers of Jordanian SMEs spanning multiple sectors and hypotheses were tested using partial least squares structural equation modelling. Results demonstrate management accounting information system usage has a significant positive direct effect on both innovation capabilities a
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Josua, Tarigan, and A. Kraus William. "The Impact of Strategic Leadership Program as ODI on the Usage Accounting Information System and Financial Performance." Journal of Progressive Research in Social Sciences 6, no. 1 (2017): 410–21. https://doi.org/10.5281/zenodo.3972147.

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This study aimed to examinethe impact of Strategic Leadership Program (SLP) as organization development interventions (ODI) on the Usage Accounting Information System and Financial Performance.Strategic Leadership Program (SLP) designed as intervention programs, implemented to enhance Strategic Leadership Mindset (SLM) in Optics Groups, one of the market leader of eyeglasses industry in Indonesia. In this research the programs consist of four themes to enhance the strategic leadership index. The themes includes: (1) The roles of leadership; (2) Value Chain; (3) Human Capital and (4) Four Types
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Syamsu, Zulfati imani. "Continuance Intention Customer Analysis On Online Accounting Software Usage." Journal of Sosial Science 1, no. 5 (2020): 266–71. http://dx.doi.org/10.46799/jsss.v1i5.65.

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Software as a Service (SaaS) is a variant of technology products that are now loved by both personal and business users. SaaS is a software product variant that can be used directly by users, without the need for complicated installation. In the realm of accounting itself, there have been many emerging accounting softwares ranging from those that are offline to online, one of which is Jurnal.id. Jurnal.id is a SaaS platform that presents a variety of digital accounting products that are designed to simplify and accelerate the process of bookkeeping business. This study aims to examine customer
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Syamsu, Zulfati imani. "Continuance Intention Customer Analysis On Online Accounting Software Usage." Journal of Social Science 1, no. 5 (2020): 266–71. http://dx.doi.org/10.46799/jss.v1i5.65.

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Software as a Service (SaaS) is a variant of technology products that are now loved by both personal and business users. SaaS is a software product variant that can be used directly by users, without the need for complicated installation. In the realm of accounting itself, there have been many emerging accounting softwares ranging from those that are offline to online, one of which is Jurnal.id. Jurnal.id is a SaaS platform that presents a variety of digital accounting products that are designed to simplify and accelerate the process of bookkeeping business. This study aims to examine customer
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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 (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 perf
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Coveney, Adrian, and Greg Corbett. "EGI Dataset Accounting and the WLCG." EPJ Web of Conferences 214 (2019): 03028. http://dx.doi.org/10.1051/epjconf/201921403028.

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This paper reviews the prototype dataset accounting developed during the EGI-Engage project and how it could be used to complement the view that the WLCG has of its datasets. This is a new feature of the EGI resource accounting system that will enable storing information on dataset usage such as who has accessed a dataset and how often. The new REST interface used for retrieving usage metrics from the EGI DataHub is described as well as further work that is required.
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Emmanouilidis, Efstratios C., and Anastasios A. Economides. "ICT Usage by Greek Accountants." International Journal of Information Systems in the Service Sector 2, no. 1 (2010): 49–70. http://dx.doi.org/10.4018/jisss.2010093004.

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This study investigates Greek accounting offices use of Information and Communication Technologies (ICT). Initially, a comprehensive questionnaire was developed. It contains 35 questions with multiple answers and 2 open questions tailored to the accountants. One hundred accountants’ offices in a Greek county answered the questionnaire. The findings present their current ICT infrastructure and their use of ICT and accounting e-services. Greek accounting offices have made improvements in adopting new technology in their everyday work. All use email, antivirus software, and the Web. Most submit V
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Arbidāne, Iluta, and Antra Ķīkule. "THEORETICAL AND PRACTICAL ASPECTS OF USAGE OF THE SINGLE-ENTRY ACCOUNTING SYSTEM." Latgale National Economy Research 1, no. 3 (2011): 30. http://dx.doi.org/10.17770/lner2011vol1.3.1804.

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In accounting, it is possible to use a single-entry system or a double-entry system, but in order to obtain all the necessary information to analyse the economic processes, the choice of the system shall be evaluated in accordance with the legal requirements and the particular field of entrepreneurship. At present, the application of the single-entry system in accounting is defined most unclearly, because the choice of an accounting system does not always depend on the criterion – turnover (as stated in the legislation); its formation structure is more important.One of the research tasks is to
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Setiawati, Erma, Rina Trisnawati, and Ulfi Diana. "THE ANALYSIS OF ACCEPTANCE OF HOSPITAL INFORMATION MANAGEMENT SYSTEM (HIMS) USING TECHNOLOGY ACCEPTANCE MODEL METHOD." Riset Akuntansi dan Keuangan Indonesia 4, no. 2 (2019): 186–95. http://dx.doi.org/10.23917/reaksi.v4i2.8652.

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The purpose of this study was to determine the acceptance of Hospital Management Information Systems related to accounting transactions using the Technology Acceptance Model (TAM) methode. Constructs in TAM used are Perceived Ease of Use, Perceived Usefulness, Behavior Intention to Use, and Actual Technology Usage. The population in this study were users of systems related to accounting transactions, with a total of 150 people. The sampling technique using the convenience non random sampling method. The data in this study were obtained by distributing questionnaires to 150 respondents. Data an
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Mandagi, Roy, Raymond Manopo, and Elvis Ronald Sumanti. "Effectiveness of SunPlus as an Accounting Information System in SDAC East Indonesia Union Conference Using DeLone & Mclean Information System Success Model." CogITo Smart Journal 10, no. 1 (2024): 518–27. http://dx.doi.org/10.31154/cogito.v10i1.651.518-527.

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Faith-based organizations play a pivotal role in society, necessitating robust information management systems for efficient functioning. This study examines the effectiveness of SunPlus, an accounting information system, within the context of the Seventh-day Adventist Church (SDAC), utilizing the Delone & McLean information system success model. The SDAC is a global faith-based organization overseeing numerous institutions. Data for this study was gathered through a questionnaire distributed among all SunPlus users within the SDAC East Indonesian Union Conference, which yielded responses f
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Mauliyah, Nur Ika. "The ANALYZING THE ACCOUNTING INFORMATION SYSTEM SALES CASH IN IMPROVE THE EFECTIVITY SALES." Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) 8, no. 1 (2020): 56–63. http://dx.doi.org/10.31102/equilibrium.8.1.56-63.

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The aims of this research are: Analyzing the Accounting System of cash sales implemented at UD. Tani Mulyo with Accounting System whether it is appropriate theory. This research is a case study (1) Describing the cash sales activities and describing functions, procedures, documents, accounting records for cash sales, (2) Provide comparisons to Accounting Information System applied to SIA according to the theory adapted (3) Create Flowchart in accordance with existing procedures. Based on the analysis it could be concluded that: (1) The existence of overlapping tasks and responsibilities in the
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Almatarneh, Zeyad, Nimer Alslihat, Nehad Ibrahim Ineizeh, Obada Jebreen Hussein, and Baker Akram Falah Jarah. "Literature Review Related to the Accounting Information System and Performance in Jordanian Companies." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 21 (November 29, 2024): 2389–98. http://dx.doi.org/10.37394/23207.2024.21.197.

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This study aims to fill the gap in the literature by investigating the role of using accounting information systems (AIS) on performance in Jordanian Companies. Companies in Jordan might play a significant part in the development of systems, programmers, and communications in the formulation of service performance levels. On the other side, not adopting AIS may hurt the company’s market share, performance, and competitive position. This study contributes to the literature on information systems by giving evidence on the utility of employing AIS to improve performance. This study aims to give e
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Azmi, Fitriat, Tubastuvi Naelati, and Anggoro Subuh. "The Role of AIS Success on Accounting Information Quality." International Journal of Business Management and Technology 4, no. 2 (2023): 43–51. https://doi.org/10.5281/zenodo.7660274.

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The organization requires an accounting information system (AIS) to generate information that is required in achieving organizational goals. This study aims to (1) evaluate the measurement model of AIS success; (2) analyze the effect of system quality on AIS success, and (3) analyze the effect of AIS success on the accounting information quality. The population is the government units (SKPD) in the Regional Government of Kebumen Regency. The number of respondents was 114 finance/accounting manager/staff. The type of data used in this study is primary data. Questionnaire as a data collection in
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Wahyuddin, Wahyuddin, and Mira Afriani. "PENGARUH PENGGUNAAN SOFTWARE AKUNTANSI SYSTEM APPLICATION AND PRODUCT (SAP) DAN KUALITAS NILAI INFORMASI PELAPORAN KEUANGAN TERHADAP KEPUASAN PENGGUNA SOFTWARE AKUNTANSI (STUDI KASUS PADA PT. PLN (PERSERO) KANTOR WILAYAH ACEH-KOTA BANDA ACEH)." Jurnal Akuntansi dan Keuangan 6, no. 2 (2018): 115. http://dx.doi.org/10.29103/jak.v6i2.1830.

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This research aims to know influence of the use of System Application Product and ( SAP) accounting software and the quality of financial reporting information value to the satisfaction of the consumers of accounting software. This research use census method and the population is the employees at financial division, HRS&PUBLIC division, planning and technical field division. The respondents of this research are the employees who apply the accounting software of System Application Product and ( SAP) at PT. PLN (PERSERO), Regional Office of Aceh-Banda Aceh city. The samples were taken using
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Pramawati, I. Dewa A. A. Tantri, and Dodik Ariyanto. "The Factors That Influence the Success of the Accounting Information System Implementation in Privates Universities in Bali." International Journal of Social Sciences and Humanities Invention 5, no. 10 (2018): 5008–16. http://dx.doi.org/10.18535/ijsshi/v5i10.03.

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This research has a purpose to examine the factors that influence the success of the accounting information system implementation in private universities (PU) in Bali. This is to measure the extent of success of the accounting software or application in terms of their usage in 8 PU in Bali. The data based on the source is primary data, collected using questionnaires which were directly distributed to the respondents. The sample were selected using the purposive sampling technique. The total research respondents are 55 people. The data analysis technique used is the Partial Least Square (PLS) w
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Adesanmi, Sunday. "The Effects of Computerized Accounting Systems Usage By Small and Medium Scale Enterprises in Yagba East Local Government Area of Kogi State, Nigeria." Continental J. Applied Sciences 18, no. 3 (2023): 75–92. https://doi.org/10.5281/zenodo.10391147.

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<em>The study focused on establishing the level of usage, effects, benefits and challenges of Computerized Accounting Systems (CAS) by Small and Medium Scale Enterprises (SMEs) &nbsp;operating in the Yagba East Local Government Area of Kogi State. Systematic sampling techniques were used to select 370 SMEs for the study. Descriptive statistics and inferential statistics were used to analyze the data. Thus, the results of the study revealed that only a few SMEs are using computerized accounting software. The low level of usage is attributed to cost, personnel, and lack of information on the ben
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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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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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I Gusti Ayu Wulan Pradnyadewi and I Ketut Yadnyana. "The Influence of Perceived Ease of Use, Education Level, and Employee Training on the Effectiveness of Computer-Based Accounting Information System Usage." International Journal of Management Research and Economics 3, no. 2 (2025): 293–302. https://doi.org/10.54066/ijmre-itb.v3i2.3410.

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Technological advancements have encouraged the adoption of computer-based accounting information systems to enhance the efficiency of financial data management and support decision-making processes. However, the effectiveness of such systems may be influenced by several factors, including perceived ease of use, education level, and employee training. This study aims to obtain empirical evidence and examine the influence of these three factors on the effectiveness of computer-based accounting information system usage in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) across the Mengw
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Arie Indraswarawati, Sang Ayu Putu, I. Putu Deddy Samtika Putra, and Ni Wayan Cahyani. "EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT." Widya Akuntansi dan Keuangan 1, no. 1 (2019): 123–42. http://dx.doi.org/10.32795/widyaakuntansi.v1i1.251.

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The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD)
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Sari, Wilda, Aris Setiawan, and Rianti Ardana Reswari. "IMPLEMENTATION OF E-COMMERCE AND ACCOUNTING INFORMATION SYSTEM TOWARDS SUCCESSFUL SMES PERFORMANCE." Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 9, no. 1 (2025): 1321–33. https://doi.org/10.31955/mea.v9i1.5179.

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This study aims to evaluate the impact of accounting information systems and e-commerce usage on the success of SMEs and to identify the factors influencing SME owners in adopting these systems. A descriptive quantitative approach was employed, with data collected through questionnaires or surveys. The research population consisted of SMEs in Pontianak City, and the sample was selected using a purposive sampling technique. Data analysis was conducted using regression analysis and processed with SPSS version 23. The results indicated that the adoption of accounting information systems and e-com
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Marifati, Imam Soleh, and Ubaidillah Ubaidillah. "Sistem Informasi Akuntansi Siklus Pendapatan Pada Usaha Bengkel Budi Barokah Sokaraja." Indonesian Journal on Software Engineering (IJSE) 5, no. 1 (2019): 44–51. http://dx.doi.org/10.31294/ijse.v5i1.5863.

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Abstract: Computer-based accounting information systems can be used by companies to improve the efficiency, effectiveness and accuracy of the processes of business transactions that occur in the company. The income accounting cycle which is one of the cycles in an accounting information system needs attention because this cycle produces revenue transactions which are a financial source for the company. The use of computer-based systems in this cycle can also provide added value in the form of improving services to customers. To implement a computer-based accounting information system, a softwa
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Rizky, Aulia Tri, Dewi Anggraini, and Yuli Nurhayati. "ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT-OBATAN PADA RUMAH SAKIT AR BUNDA LUBUKLINGGAU." Jurnal AkunStie (JAS) 6, no. 2 (2020): 139–47. http://dx.doi.org/10.32767/jas.v6i2.1169.

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The hospital operational activities, medical supplies have the most frequent usage. To support medical supplies management that is effective and efficient, the management needs accounting information system of inventory that is more actual and adequate. The purpose of this research is to found accounting information system of inventory in AR Bunda Hospital. This method of research is a qualitative study by using descriptive approach. The sources of the data are primary data and secondary data. There are three ways in technique for collecting the data, namely observation, interview, and documen
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Seuster, Rolf, Frank Berghaus, Kevin Casteels, et al. "Quasi-online accounting and monitoring system for distributed clouds." EPJ Web of Conferences 214 (2019): 07035. http://dx.doi.org/10.1051/epjconf/201921407035.

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The HEP group at the University of Victoria operates a distributed cloud computing system for the ATLAS and Belle II experiments. The system uses private and commercial clouds in North America and Europe that run OpenStack, Open Nebula or commercial cloud software. It is critical that we record accounting information to give credit to cloud owners and to verify our use of commercial resources. We want to record the number of CPU-hours of the virtual machine. We continuously collect the CPU usage and an estimate of the HEPSpec06 units of the VM obtained during the boot of the VM and uploads it
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Pandiangan, Claudya, Dimita H. P. Purba, Jamaluddin Jamaluddin, and Mulatua P. Silalahi. "ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN BIAYA TAGIHAN PEMAKAIAN AIR BERSIH PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTAULI KOTA PEMATANGSIANTAR." Majalah Ilmiah METHODA 11, no. 3 (2021): 185–93. http://dx.doi.org/10.46880/methoda.vol11no3.pp185-193.

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This study aims to find out how the accounting information system for billing receipts is carried out at PDAM Tirtauli. The method used in this research is using descriptive qualitative research with data collection methods by observation and documentation. Based on the results of this study, it was found that the Accounting Information System from the receipt of clean water usage bills at PDAM Tirtauli, Pematangsiantar City was categorized as good, because the system used was clear and structured. However, the company is still experiencing problems in the Accounting Information System from th
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SIMON, JOZSEF. "Public accounting in Hungary. Situation and challenges." Journal of Education Culture and Society 4, no. 2 (2020): 124–33. http://dx.doi.org/10.15503/jecs20132.124.133.

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In a democratic state, citizens expect that those currently in power be obliged to justify the way they spend and manage public funds. The enforcement of accountability has seve-ral preconditions. At the same time, the accounting system constitutes one part of the public sector’s infor-mation system. Thus, studying the information system in a systematic manner is important. The information system must meet diverse needs. The present paper aims at showing those requirements.When considered in a comparative perspective, different public accountancy systems implemented internationally show differ
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Diavastis, Ioannis Ε. "Exploring the Intersection of Contemporary Management Accounting Practices and Accounting Information Systems: The Impact on Hotel Performance." Journal of Risk and Financial Management 17, no. 11 (2024): 516. http://dx.doi.org/10.3390/jrfm17110516.

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Contemporary Management Accounting Practices (MAPs) were developed to address the weaknesses of traditional practices and to meet financial managers’ need for accurate and timely information. Consequently, they contribute to optimal decision-making that enhances firms’ efficiency and competitiveness, leading to improved organizational performance. Simultaneously, the success of Accounting Information Systems (AIS) is essential, as they improve the quality of information and reporting. In information- and competition-intensive environments such as the hotel industry, AIS user satisfaction, as a
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Masadeh, Raed, Dmaithan Abdelkarim Almajali, Manaf Al-Okaily, Nida AL-Sous, and Mohammad Rasmi Al-Mousa. "Antecedents of cloud-based financial information systems usage: An integrated model." International Journal of Data and Network Science 8, no. 1 (2024): 125–38. http://dx.doi.org/10.5267/j.ijdns.2023.10.010.

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The recent progress of Financial Information System (FIS) has significantly affected businesses’ sustainable production process. Businesses generally employ FIS to automate their operational procedures and increase their corporate efficiencies through improvement in output quality and sustainability. The performance of FIS has been attributed to its key success criteria. Accordingly, this study examined antecedents of FIS intention to use among Small and Medium-Size Enterprises (SMEs) in Jordan at individual level, with specific focus on the acceptance and use of FIS among accounting departmen
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Ningtiyas, Ayu, and Emmy Indrayani. "NET BENEFITS OF USING ZAHIR ACCOUNTING SOFTWARE IN THE USER'S PERSPECTIVE." Vol 14 No 1 (2022): April Edition 14, no. 1 (2022): 7–15. http://dx.doi.org/10.23969/jrak.v14i1.4428.

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This research aims at examining and analyzing the effect of system quality, information, and services on user usage and satisfaction. Moreover, the user usage and satisfaction on net benefits provided by Zahir Accounting Software using the Delone and Mclean models. Then, the analysis of this research used SEM-PLS as the analytical tool. Furthermore, The selection of this research sample used purposive sampling on companies who used Zahir Accounting Software in Indonesia as many as 100 respondents. The method of collecting data was done by making an online questionnaire using Google Form. In co
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Prof., Piyush. M. Modi. "Objectives and Importance of Green Accounting System in India." International Journal of Trend in Scientific Research and Development 3, no. 6 (2019): 593–94. https://doi.org/10.5281/zenodo.3588748.

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Environmental Changes are a global problem which requires a global solution. It has potential to slow our economic growth. The Green Accounting term was first introduced into common usage by economist and Professor Peter Wood in the 1980s.The green accounting provides information about the use, impact, status, and value of natural resources in a country. The Green accounting system is considered one of the important management systems to enable improvement of economic and environmental performance of a business firm. In this article, I am trying to explain its meaning, objectives and importanc
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Kristiyanthi, Anak Agung Dwi, I. Ketut Sujana, Dewa Gede Wirama, and Ni Made Dwi Ratnadi. "Impact of Cloud-Based Accounting Information Systems on Decision-Making Quality." Jurnal Ilmiah Akuntansi dan Bisnis 19, no. 2 (2024): 321. https://doi.org/10.24843/jiab.2024.v19.i02.p09.

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This study investigates the factors influencing the adoption of cloud-based Accounting Information Systems (AIS), extending the Unified Theory of Acceptance and Use of Technology (UTAUT) to include new critical factors pertinent to decision-making processes. Employing a quantitative methodology, the research tested hypotheses through questionnaires, which served as the primary instrument for data collection. Data analysis was conducted using structural equation modeling with Smart PLS. The findings indicate that performance expectancy and the utilization of artificial intelligence significantl
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Diana, Nur, Budi Eko Soetjipto, Puji Handayati, and Nurika Restuningdyah. "Barriers self-efficacy and performance of creative industry SME: The role of accounting information system." Economics and Finance Letters 12, no. 2 (2025): 374–87. https://doi.org/10.18488/29.v12i2.4253.

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This research aimed to understand the effects of the accounting information system (AIS) and barriers self-efficacy on small and medium-sized enterprise (SME) performance. A total of 243 SME owners and managers participated in a cross-sectional survey using a questionnaire. Furthermore, the data was collected using a purposive sampling method as part of an explanatory causality investigation. For complex models, structural equation modeling (SEM) was used and was suitable for estimating the data. The results of this study showed that business strategy significantly impacted SME performance and
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Ramdani, Abdul. "Pengaruh Penerapan Sistem Akuntansi Penerimaan dan Pengeluaran Kas Berbasis PHP dan MySQL terhadap Kualitas Nilai Informasi Pelaporan Keuangan." Jurnal Neraca Peradaban 1, no. 2 (2021): 92–99. http://dx.doi.org/10.55182/jnp.v1i2.31.

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This study aims to examine the effect of the use of the accounting system for cash income and expenditure, which is reviewed based on human resources, data sources, and usage information on the value quality of financial reporting information. This research is a quantitative research with a descriptive approach. The population in this study were micro-entrepreneurs in the city of Sorong. The sample in this study was 36 respondents. The data used in this study are primary data collected through direct questionnaire surveys. The data analysis used is multiple linear regression analysis. The resu
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Lutfi, Abdalwali, Saleh Nafeth Alkelani, Malak Akif Al-Khasawneh, et al. "Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19." Sustainability 14, no. 22 (2022): 15048. http://dx.doi.org/10.3390/su142215048.

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In the literature, studies have evidenced the efforts adopted by firms to develop digital technology with the hope of achieving sustainable decisions and competitive performance. However, studies have yet to provide an extensive explanation of the mechanisms used by firms in their digital technology adoption to impact and enhance value, particularly among small and medium enterprises (SMEs). In this regard, accounting information has served as a fundamental basis for business decision-making and the extensive use of digital technology has paved the way for the efficiency and effectiveness of a
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Safsavubun, Bill Albert, Nopita Sirait, Lumen Evangelion Ubro, Julet Sophia Hukubun, Petra Sovia Nortarita, and Ericha Irene Wenehenubun. "Analisis Sistem Informasi Akuntansi dalam Siklus Produksi Pada Janji Jiwa Café." Jurnal Tagalaya Pengabdian Kepada Masyarakat 2, no. 2 (2025): 343–52. https://doi.org/10.71315/jtpkm.v2i2.209.

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This service aims to analyze the accounting information system applied in the production cycle of a café business. The main focus is to evaluate how the system supports the management of raw materials, the production process, and the recording of production costs efficiently and accurately. The method used is a case study with data collection through interviews, observations, and documentation at a café. The analysis results show that the integrated accounting information system is capable of enhancing transparency and control over raw material usage as well as facilitating production cost rep
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Flores, Joe Mari N., Cristen Ge P. Baguio, Frances Joy M. Idul, and Maria Ella M. Llemit. "Accounting Information System and Environmental Uncertainty among Agri-Related Cooperatives in Davao del Norte." International Journal of Multidisciplinary: Applied Business and Education Research 5, no. 6 (2024): 2325–33. http://dx.doi.org/10.11594/ijmaber.05.06.32.

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The primary purpose of this study was to explore the relationship between the variables covered in this study - the Accounting Information System and environmental uncertainty among agri-related cooperatives- and provide personal knowledge and a framework for the contingency theory. The research advocates that most entities need to modernize their business operations due to the emergence of technological advances to support organizational change and decision-making. The study's findings aim to benefit agri-related cooperatives, such as the Board of Directors, the Management, the Entrepreneurs,
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Smith, L. Murphy, Sharon Hurley Johns, Sharon Hurley Johns, Carolyn A. Strand, and Carolyn A. Strand. "Information Systems Tools, Data Security, And On-Line Database Usage Among Multinational Enterprises." Review of Business Information Systems (RBIS) 5, no. 3 (2001): 17–26. http://dx.doi.org/10.19030/rbis.v5i3.5355.

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Multinational enterprises (MNEs) are increasingly important to business activity in the United States and abroad. Developing technologies in e-business, information security, and electronic financial reporting are causing major changes in the accounting information systems of companies based in the U.S. and around the globe. The ability to communicate and process data efficiently and effectively is essential to the continued success of these firms. MNEs operate in diverse cultural environments. Research has demonstrated that culture affects the use of information technology, including how firm
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Alsaeed, Montaha. "FACTORS AFFECTING THE INFORMATION TECHNOLOGY USAGE AMONG STUDENTS IN KUWAIT EDUCATIONAL SYSTEM." Journal of International Business and Economics 18, no. 2 (2018): 65–81. http://dx.doi.org/10.18374/jibe-18-2.7.

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Hudin, Jamal Maulana, and Dwiza Riana. "KAJIAN MODEL KESUKSESAN SISTEM INFORMASI DELONE & MCLEAN PADA PENGGUNA SISTEM INFORMASI AKUNTANSI ACCURATE DI KOTA SUKABUMI." Jurnal Sistem Informasi 12, no. 1 (2016): 1. http://dx.doi.org/10.21609/jsi.v12i1.444.

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Accurate accounting information system is one of accounting information systems used in the sixcompanies in the city of Sukabumi. DeLone and McLean information system success model is asuitable model to measure the success of the application of information systems in an organizationor company. This study will analyze factors that measure the success of DeLone &amp; McLeaninformation systems model to the users of the Accurate accounting information systems in sixcompanies in the city of Sukabumi. The data collected from 37 respondents through surveys, is thenanalyzed using Partial Least Squares
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