accounting information system

With the use of accounting information, the decision makers will obtain key information relating to future. Companies need information systems that are designed to assist organizations in the face of competition. Companies use accounting information system as a tool to generate information that managers can make decisions. In view of the above this paper considers the Influence of user’s ability on the quality of Accounting Information System. The study was a theoretical research which considered the roles of user ability in quality of accounting information system. From the extensive review of studies carried out, this paper concludes that user ability has a positive influence on the quality of accounting information systems with improving the quality of the financial reporting system, assist managers in making decisions so affecting the growth of the company and the achievement of overall corporate objectives.

Modern management accounting information system can serve as a two-way communication system between senior management and subordinate managers. Subordinate managers get information on the company′s objectives as soon as the objectives are clear and senior managers receive regular information - which is not only relevant for financial reports - on performance in the different parts of the organization. So, the use of management accounting information by chief executive officers (CEOs) is particularly important as they perceive and interpret information for the entire company and take action based on this information. Due to their position they have the greatest capacity to affect their company’s behavior and thus, performance (Tripsas and Gavetti, 2000).

The AIS should be tailored to the company's circumstances. The existence of such systems can assist the tasks of organizational units. Good AIS can be done manually, can also use technology in accordance with the size and needs of the company (Hall, 2011). As a consequence of human limitations and growing companies, nowadays AIS almost exclusively refers to the use of computer technology and software to generate accounting reports. This study examines the problems encountered by one of Four Stars hotel in Bali. The hotel now has been using computerized AIS for more than ten years. Two years ago, the hotel management decided to change its accounting information system and started using new software. However, currently, the company management feels the need to assess the quality of information generated by the new system, as changing of system incurs high cost. T

indicate that the significant level is reached. This finding implies that different groups will affect the recognition of enhancing the information technology knowledge. The mean score of the questionnaires answered by the low achievement students is 4.100 while the means of questionnaires answered by the middle and high achievement students are 3.800 and 3.000, respectively. Instructors/Advisors under the low achievement student category tend to agree with their group of students. However, it is interesting to note that the instructors of the high achievement students tend to be neutral. Furthermore, instructors with better performance results can deliver the adequate information technology knowledge to their students. Instructors assisting the Accounting Information System Contest will have a true understanding of the extent and subject content of information technology knowledge associated with the competition contest. Comparing with students, instructors may view this contest as a more useful tool to know students’ ability to design the suitable course. For this reason, they can deliver and teach the relevant information to the candidates in a timely manner to avoid any misunderstandings in learning and also apply the needed information technology knowledge.

The accounting system and the accounting information system have the same idea, namely: a series of administrative activities to handle corporate transactions so that they are uniform. They both are equipped with a variety of procedures, documents and journals where their results are financial reports for internal and external uses 1994 [6]. The accounting system utilizes the existing resources within the company, namely: employees, automatic machines, computers and other resources. The accounting system can be carried out manually (by utilizing the employees and support automated machines such as copy machines, calculators, and typewriters) or by computerized ones (by using computers).

information systems. The purpose of the accounting information system is to collect, process, and produce information relating to the financial aspects of the business activities (Accounting information system (AIS) is a specialized sub-system of the information system. The purpose of this separate AIS was to collect, process , and report information related to the financial aspects of business events) (Gelinas, et al, 2012: 15). From some of the above statements can be said that the accounting information system is a collection or integration of sub- systems / components that are interconnected and cooperate with each other in harmony to process the financial transaction data into useful accounting information for decision makers both by internal party and external organizations (Azhar Susanto, 2013: 72; Romney & Steinbart, 2012: 6; Gelinas, et al, 2012: 15).Quality accounting information system is an integrated system of accounting information from all relevant elements and subunsur in order to produce quality accounting information (Azhar Susanto, 2013: 14). The elements that are referred to as integrated components of the accounting information system consisting of Hardware, Software, Brainware, Procedures, Database and Network Communication (Azhar Susanto, 2013: 14). Sri Mulyani NS, adding that the quality of accounting information systems can help to determine whether the project is a loss or a profit, so that managers can take the right decision and in accordance with the conditions of the project (Sri Mulyani NS, 2009: 25). On the other hand Bagranov et al, stating that the quality of accounting information system is a collection of data and data processing procedures that generate the necessary accounting information for its users

accountability, and transparency which have an effect on the level of acceptance of zakat funds (Bremer, 2013; Marliyati et al., 2017). There is still a gap, especially in determining the added value of shariah, as stated by Mulawarman and Triyuwono (2007), stating that all types of value added (economic, mental, and spiritual) should be required, processed, and distributed in a halal manner until an integrated proof of receipt can be used as tax cuts on zakat activity paid. Therefore, the issue is whether AISoZ is used to measure the level of payment of zakat income or not. Besides, does the integrated zakat accounting information system affect muzakki in paying income zakat? The forming of AISoZ's conceptual framework must be in accordance with Islamic law and must identify the concepts of general shariah accounting. That is why the subtopics of the discussion are about AISoZ knowledge level, Shariah Value Added (SVA) level and things effecting the implementation of AISoZ.

AzharSusanto (2013: 72) provides a definition of accounting information systems as follows: Accounting Information Systems can be defined as a collection (integration) of sub- systems / components of both physical and non-physical are interconnected and cooperate with each other in harmony to process the transaction data related to financial issues into financial information.Definition of Accounting Information Systems by Romney and Steinbart (2006: 6) is as a system to collect, record and process the data to generate information for decision makers. Furthermore Gelinas (2012: 6) says that the accounting information system is a subsystem of management information systems. As according to Scott (2001: 385) accounting information system is an information system relating to financial transactions, ie transactions that are measured in terms of money, by using a highly structured framework that includes several subsystems. Furthermore, according Bagranoff et al (2012: 8) information system is a collection of data and processing procedures that create the necessary information for its users.As according Bodnar and Hopwood (2004: 3) explain the meaning of accounting information system is a collection of resources, such as human and equipment designed to transform financial data and other data into information. An accounting information system (AIS) is a collection of resources, Reviews such as people and equipment, designed to transform the data into financial and other implementation. This information is communicated to a wide variety of decision makers. AISs perform this information Essentially Whether they are thoroughly computerized or manual systems. Weygant et al., (2010: 199) which says that the accounting information system is a system that collects

reporting and data storage is likely to be inefficient. Similarly, the implementation of accounting and reporting systems as well as the application of information technology. The use of too many digits that lead to waste in preparing the report and accounting as well as in the use of memory on a variety of IT devices. From the facts above, Jams A.Hall (2011: 11) argues that the information is not just a set of facts which are processed and arranged in a formal report, the information allows users to take action in addressing the problem, reduce uncertainty, and in making decisions. Understanding the economic events that occur as a result of the company's interaction with the environment can be done by the company day to day organization (Azhar Susanto, 2003: 64). The purpose of accounting information systems, namely as a provider of information for daily operations (Wilkinson, 1996: 5). Information System is designed properly, can add value to the organization by: improving the quality and reducing the cost of the product or service, increase efficiency, knowledge sharing, improve the efficiency and effectiveness of the supply chain, improve the internal control structure and improve decision making (Romney, 2015: 37 -38). More (Nanci, 2010: 15) argues that the main purpose of financial accounting information system is to provide relevant information to individuals and groups outside the organization-for example, investors, federal and state tax agencies, and creditors. Sub SIA system to process a wide range of financial transactions and non-financial transactions which directly affect the processing of financial transactions consist of transaction processing systems, general ledger system / Priok financial statement, management reporting system (Hall, 2011: 7-9

system is able to adapt to environmental changes will have an impact on the quality of information systems. The same thing was conveyed (Chen et al, 2009); Successful information system is able to customize the user's needs (Wixom and Todd, 2005). Further delivered by Michael (2004) are the main drivers of change continues to increase technological change, competition has intensified and become more globalized, more and more customer demands, changing demographic profile state, the privatization of public-owned businesses continues and stakeholders that will affect the development of the system. Hofstede (2010: 417) states that the changes in the organization of individualism collectivism influence in shaping the beliefs that may affect the willingness to believe the information systems implementation. In addition to the changes in the culture and organizational structure can affect the successful implementation of information systems (Kieso 2002: 22). As according to Scott (2001: 8) states that the organizational structure is a hierarchy in the distribution of information which is used in the development of information systems. As according to Halim (1994: 259) which factors the changing needs of the human (user) determines the quality of accounting information system implementation. In harmony with that Humphrey (2008: 4) states that the success of the accounting information system is able to meet the information needs in accordance with the needs of the organization. As for studies related to the management of change is Zoran (2010), where the results of the study concluded that a management change is an important component of the information system development. Mohammed Ahmad et al. (2013) which states that the management of change in accounting information system implementation is an important part in determining the quality of information systems. Based on the statement above, it can be said that change management is an important factor and have an influence in determining the successful implementation of accounting information systems.

However, in spite of influential of accounting information system financial fraud which had led to poor performance has continued to be on increase (Hadi Purnomo, 2012). Poor performance due to poor information systems (Azhar Susanto, 2008). Companies use accounting information system as a medium or tool to generate information that managers can make decisions (Sri Mulyani NS, 2009: 25). The role of accounting information system is very influential for the organization because of accounting information systems supporting the organization's business operations, managerial decision making, and is one of the strategies to achieve the organization's competitive advantage (O'Brien, 2003). According to Romney and Steinbart (2000, H.2), accounting information systems (AIS), which consists of human, procedures and information technology has three main functions within the organization, namely: (1) to collect and store data and transaction activity so that the organization can see what has happened in the normal course of business; (2) Processing data into information useful for decision-making that enables the management to perform activities of planning, implementation and control; (3) Provide sufficient controls to safeguard assets including the organization of data. This control is needed to ensure that the data available at the time needed and the data is accurate, and reliable.

considered when planning a new accounting information systems. More said by O'Brien and Maracas (2008: 17) the success of asystem of accounting information should not be measured only by the efficiency in terms of minimizing the cost, time and resource usage information. The success of information systems should also be measured by the effectiveness of information technology in support of the organization's business strategy, enabling business processes, improve the structure and culture of the organization and increase customer value and business enterprise. The success of an information system should not be measured only by the efficiency interms of minimizing the cost, time and resource usage information. The success of information systems should be measured also by the effectiveness of information technology in support of the organization's business strategy, enabling business processes, improve the structure and culture of the organization and increase of customer value and business enterprise. As the statements above, Jones and Rama (2006: 574-575) also confirms that the business process is generally regarded as an important factor affecting the success of the accounting information system. The study conducted by Lipajand Davidaviciene (2013) prove that the accounting information system is affected by the business process. The results Clarkand Stoddard (1996) showed that business processes affecting interorganizational accounting information systems to fundamentally redefine the relationship of buyers, sellers and even competitors within an industry. Based on the description above can be concluded that the business processes affect the quality of accounting information system (O'Brien & Maracas, 2008:17; Jones & Rama, 2006: 575; Whitten & Bentley, 2007:35; Laudon & Laudon, 2011:95; Jones & Rama, 2006:574-575; Lipaj & Davidaviciene, 2013; Stoddard, 1996)

success/success (Dellon & McLean, 2003), or effectiveness (Flyn, 1992), or user satisfaction (Stair & Reynolds, 2012). While Gelinas et al (1990) used the term "effectiveness" of accounting information systems as a measure of success in achieving the goals of information systems that have been set. Likewise, Flyn (1992) states that the effectiveness of the SIA is acceptable to provide management information to assist management in making decisions. Delon & McLean (2003) uses the term "success" information system for measuring out-put is generated by the actual system. Likewise Pornpandejwittaya and Pairat (2012) uses the term "success" to describe the successful application of accounting information systems in the areas that became the principal concern to the organization, used extensively by one or more user satisfaction and improve the quality of their performance. The term "quality" accounting information system proposed by Sacer et al (2006: 62) are used to demonstrate the integration of the various components of accounting information systems, namely: hardware, software, brain ware, telecomunication network, and data base quality, and quality of work and satisfaction of users. Based on the above, thus the use of the term "quality" as a synonym for the term "success", then the Quality of Accounting Information Systems referred to in this research is the functioning of accounting information systems reliably, efficiently and effectively as a provider of quality accounting information. Characteristics of quality information system according to DeLone and McLean (2003) is ease to use, system flexibility and ease of learning. Wixom and Todd (2005) describes the characteristics of the information system is reliability quality, flexibility, integration, accessibility and timeliness. Further characteristics of the quality of information systems according to Horan and Abhichandani (2006) is a utility, reliability, efficiency, customization and flexibility. Sedera & Gable (2004)

ABSTRACT: Accounting Information System is essential to all type of organizations nowadays. The economic and industrial scenario in the recent past has been changing rapidly both in India and elsewhere. Especially, the growing intensity of competition has forced corporate sector to establish more innovative production and communication systems. To the modern business, the information flows are as important to the life and health of the business as the flow of blood is to the life and the health of the individual. As such the managerial functions centers around its decision making capabilities of the organization towards its cherished goal. This would not be possible without having adequate knowledge which in turn depends on relevant information. All over the world, Information and communication Technology (ICT) is playing an increasingly important role in both business and individual’s private lives. This is the era of Information and Communication technology and informational technology has touched

Quality accounting information obtained at the right time for decision-making, where the result is a more informed decision, the allocation of resources more precise and better response time, so as to reduce costs and generate profits (Laudon and Laudon, 2008:13). Accounting information submitted in the proper form will have relevance, accuracy, timeliness and complete (McLeod and Schell, 2008:52). Integration is the key to success in the accounting information system (Nicolaou, 2000: 92), due to the integration of the accounting information system generated accounting information that is accurate, timely, and consistent for management (Rodin and Brown, 2008). According to McLeod (2007: 29) the integration of accounting information system not only integrates the components of hardware, software, brainware, communication networks, databases and procedures, also includes the quality of work and satisfaction of users of accounting information systems (Sacer et. Al, 2006:62).

information. According to Jones and Rama (2006, p5), accounting information system is a subsystem of a management information system that provides accounting information, financial, and other information obtained from routine processes accounting transactions. According to Gelinas and Dull (2010, p14) specific information system is a subsystem of the information system serves to collect, process, and report information relating to the financial aspects of a business events. Of some expert opinion can be concluded that the information system is a system consisting of a set of components and component-based computer manually by collecting, entering, processing and storing of data to manage, control, and reporting of information to achieve the goals that process data into information useful. Romney & Steinbart (2000, p. 18), Accounting Information Systems assumed as an information system of an organization that __________________________

Recording of transactions carried out by small and medium micro businesses is carried out in several books and stages. Recording is recorded when there is a transaction that takes place on the date that occurred. Starting from recording cash receipts and cash outlays that occurred at that time, this recording was carried out in a daily report book, such as a general journal. After the daily report, the recording is continued to the monthly book, here the recording is grouped based on the transaction account for one month. After this monthly book, the recording of transactions is forwarded to monthly income. The Process of Establishing an Accounting Information System Model. The establishment of an accounting information system model using this model is the classification of account numbers and names, journal entries, and implementation simulation tests. Classification of name and account number based on observations on all financial transaction activities that are often used in small and medium micro businesses.

The accounting information system is a collection of resources, such as people and equipment, which are designed to alter financial data and other data into information to be communicated to various decision makers (Bodnar, 2010: 1). The accounting information system is a set of interrelated activities, documents, and technologies designed to collect data, process, and report information to a diverse group of internal and external decision makers within the organization (Hurt, 2008: 5). Accounting information system is a system to collect, record, store, and process the data to generate information for decision makers (Romney & Steinbart 2012: 686). Implementation of a system represents a set of procedures that are prepared to complete a new information system or the revision and using the information system (Gelinas & Dull, 2008: 616). There are six components of Accounting Information Systems (Romney, 2012: 30), namely: (1) The people who use the system, (2) The procedures and instructions use to collect, process, and store data, (3) The data about the organization and its business activities, (4) The software used to process the data, ((5) The information technology infrastructure, including the computers, peripheral devices, and network communication devices used in the AIS; and (6) The internal controls and security measures that safeguard AIS data. O'brien & Marakas (2010: 30) states that the components are interrelated, all items working together (interrelated) to achieve a common goal by accepting inputs and produce outputs through a transformation process that organized. Dimension implementation of accounting information systems in this research are: transaction processing system (Azhar Susanto, 2013: 65; Hall, 2011: 10; Turban, & Volonino,

Many professionals of the accounting information system work for consulting firms, major corporations, insurance companies, financial corporations, government agencies and public accounting firms, and also for other companies. Once with the technological development, traditional accounting practices will travel to practical accounting of information systems. Both professional accounting bodies and information technology bodies are working for new trends in accounting programs and practices in the industry. System accounts are one of the top choices of the last two decades, which look at controls, at data processing, at data integrity, at general operation, at maintenance, at security and other aspects of all types of information systems used by entities. A lot of entities deal with software, but also with finding software that is appropriate for the company, or maintaining software for a company.

This article aims to determine management commitment part of the accounting information system. Accounting Information System is to collect, record, store, and process data to produce information in decision making. The success of accounting information systems through: (1) the planting of pride (pride), trust (faith), and respect to the user with good acting and direction (idealized influence). (2) increase user confidence in the use of accounting information systems to articulate an appealing vision and describes a high-level expectations and optimism user the ability to use accounting information system - inspirational motivation. (3) providing training and advice (mentor) to their followers and provide support individually by listening, paying attention to the needs of users of accounting information system - individualized consideration Therefore top management does not lose focus managerial, to provide role models and play an active role in the implementation of decisions and fully engaged in the process of working with real action.