(2010:10) definition of information systems, are: "An informationsystem (IS) is a set of interrelated elements orcomponents that collect (input), manipulate (process), store, and disseminate (output) of data and information, and provide a corrective reaction (feedback mechanism) to meet an objective". of expert statements can be concluded that the informationsystem is a collection of components that are interconnected and work together to process the financial data into financial information. Bagranof et al (2011:5)Anaccounting informationsystem is a collection of data and processing procedures that creates needed information for its users. Hansen &Mowen (1995:34)AccountingInformationSystem is a system consisting of interrelated manual and computer parts, using process such as collecting, recording, summarizing, analyzing (using decision models), and managing data to provide output information to users.Operationally, an AIS uses processes to transform inputs into outputs that satisfy the overall objectives of the system.‖ Bodnar& Hopwood (1993:2)―An accountinginformationsystem is a collection of resources, such as people and equipment, designed to transform financial data into information. This information is communicated to a wide variety of decision makers.‖ dari pernyataan pakar diatas dapat disimpulkan bahwa sistem informasi akuntansi adalah kumpulan dari komponen yang saling berhubungan dan bekerja sama secara harmonis untuk mengolah data keuangan menjadi informasi keuangan yang berguna dalam pengambilan keputusan.
Azhar Susanto (2008:72) provide a definition of AccountingInformation Systems as a collection 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 AccountingInformation Systems as said by Hall (2011:7) the AccountingInformationSystem (AIS) is a subsystems process financial transactions and nonfinancial transactions that directly affect the processingof financial transactions. Romney and Steinbart (2006:6) states that understanding the accountinginformationsystem as a system to collect, record and process data to produce information for decision-making. Thus, from the above definition it could be said that accountinginformationsystem is a collection of components or elements that work together to achieve goals. Abichandani Horan (2006) stated that characteristicsquality of informationsystem is the utility, reliability, efficiency, customization and flexibility.DeLone and McLean (1992) characteristics of quality informationsystem is ease to use, system flexibility and ease of learning.todd (2005) memberikan karakteristik kualitas sitem informasi adalah reliability, flexibility, integration, accessibility dan timelines. Therefore, from the above characteristics, the quality of the research informationsystem using the characteristic efficiency, integration and timelines.
The accountinginformationsystem 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 accountinginformationsystem 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). Accountinginformationsystem 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 informationsystem or the revision and using the informationsystem (Gelinas & Dull, 2008: 616). There are six components of AccountingInformation 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 accountinginformation systems in this research are: transaction processing system (Azhar Susanto, 2013: 65; Hall, 2011: 10; Turban, & Volonino,
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 accountinginformationsystem 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
Effective and efficient management of every organization is anchored on quality decisions. In order to circumvent financial disasters through wrong and ineffective decisions, there is nowadays a vast pool of financial tools available which can be used to support the decision making process in organizations, which when not explored may lead to management inefficiency. One tool that has proven to be readily available in the promotion of quality decisions in the organization is the accountinginformationsystem (AIS). While this is common in the developed countries and highly organized large firms in Nigeria, its contributions to the effectiveness of small and medium scale enterprises in Nigeria is yet to be known. This may not be unconnected with poor accounting education and inaccurate, outdated and in some cases absence of financial record keeping among SME operators. Moreover, To compete favorably in today’s flexible and complex business environment, different information are required for these diverse purposes, therefore organizations have to focus on different accounting tools to support their operations.
AzharSusanto (2013: 72) provides a definition of accountinginformation systems as follows: AccountingInformation 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 AccountingInformation 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 accountinginformationsystem is a subsystem of management information systems. As according to Scott (2001: 385) accountinginformationsystem is an informationsystem 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) informationsystem 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 accountinginformationsystem is a collection of resources, such as human and equipment designed to transform financial data and other data into information. An accountinginformationsystem (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 accountinginformationsystem is a system that collects
(Definition: An accountinginformationsystem is a collection of the data and processing procedures that creates the needed information for its users) (Bagranov et al, 2010: 5). From some of the above, it can be said that the quality of accountinginformationsystem is an integrated accountinginformation systems of the various components of accountinginformation systems are interconnected and cooperate with each other in harmony to process the financial transaction data into useful accountinginformation for decision makers (Azhar Susanto, 2013: 11-12; Sri Mulyani NS, 2009: 25; Bagranov et al, 2010: 5). Stair and Reynolds, stating that the dimension of the quality of accountinginformationsystem is efficiency, which is the size ratio of the amount produced at a cost that has been incurred. Effectiveness is a measure of the extent to which an accountinginformationsystem in achieving its objectives; by comparing the actual goal has been achieved with a total of goals set (System Performance and Standards, efficiency is a measure of what is produceddivided by what is consumed. Effectiveness A measure of the extent to the which asystem achieves its goals; it can be computed by dividing the goals actuallyachieved by the total of thestated goals. system performance standards A specific objective of the system) (Ralph & George, 2010: 8-9). Furthermore, in line with Stair and Reynolds, Weygandt et al, stated that the dimensions of the quality of accountinginformation systems AIS is efficient and effective. (Principles of effektive and efficient accounting and informationsystem) (Weygandt et al, 2010: 303). Azhar Susanto, adding that the quality of information
In addition, the following CAIS security threats are included in the proposed security list to be empirically examined for the first time in Saudi Arabia: human-made disasters such as fire, loss of power; suppression or destruction of output; creation of fictitious/incorrect output; theft of data/information; unauthorized copying of output; unauthorized visibility of documents; unauthorized printing and distribution of information; directing prints and distributing information to people who are not entitled to receive it; and handling sensitive documents to non-security cleared personnel for shredding. Those security threats are mainly related to the CAIS output security. Al-Muharfi (2014) pointed to the relation between accountinginformationsystem and enterprise resources planning using interpretative approach and semi-structured interviews between 2010-2013. The Study focused on SABIC which is the Saudi Basic Industrial Corporation. SABIC was a leading company in the region to implement ERP. When the company started using ERP-AIS the situation was expressed in the following words (p.329). Many of the existing accounting legacy systems were fragmented and no integration existed among them. The work in AIS was tedious and redundant using old technological systems based on double entries with vast amount of paper work without value-added processes and procedures. The legacy accountingsystem also needed huge number of accountants’ workforce and work time and effort. Many of SABIC affiliates expressed great concerns because of technical support and maintenance shortage needed for their legacy accounting systems.
Human effort to create a new breakthrough in the field of technology would greatly support the work process that initially takes a relatively long time to be completed with a relatively short time with satisfactory results, although with modern technology expenditure or operational costs required will be more and more. An accountinginformationsystem is an organizational component that collects, classifies, processes, analyzes and communicates financial information. To provide a clear picture of the terms data and information in relation to the process of providing information in the problems or areas of accountinginformation systems, the following are given a definition that can be described through the writing that discusses the application of information technology systems to accountinginformation systems. Information technology system to accountinginformationsystem is a useful thing as supporting the development of accountinginformationsystem. Accountinginformation is the most important part of all information required by management. Accountinginformation is mainly related to financial data of a company. Generally the resulting financial statements consist of Balance Sheet, Income-Loss Report, Capital Changes Report (Unearned Profit Report), Statements of Financial Pose Changes or Cash Flow Statements.
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 accountinginformation 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" informationsystem 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 accountinginformation 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" accountinginformationsystem proposed by Sacer et al (2006: 62) are used to demonstrate the integration of the various components of accountinginformation 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 AccountingInformation Systems referred to in this research is the functioning of accountinginformation systems reliably, efficiently and effectively as a provider of quality accountinginformation. Characteristics of quality informationsystem 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 informationsystem 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. At this time, small and medium enterprises play an important role in improving the economy of Indonesia, in terms of business number, job creation, and growth of national Economy. At this time many small, and medium enterprises are still in the manual recording process of financial transactions and financial reporting. The objective of this study is to develop an accountinginformationsystem method with Rapid Application Development (RAD) for SME as to answer whether there is an increased quality of informationsystem in SME. The results of this research are as follows: 1) The small business enterprises are dominated by human resources. 2). Many of the owners of the small business enterprises do not understand the accounting and financial report system well. They operate with manual and conservative descriptions with a simple book noted. They have not known or have not been accustomed to computerized accountingsystem as well as have not known whether or not it is useful to support their business continuity. 3) Personal expenses and operational expenses paid by using the same sources.
considered when planning a new accountinginformation systems. More said by O'Brien and Maracas (2008: 17) the success of asystem of accountinginformation 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 informationsystem 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 accountinginformationsystem. The study conducted by Lipajand Davidaviciene (2013) prove that the accountinginformationsystem is affected by the business process. The results Clarkand Stoddard (1996) showed that business processes affecting interorganizational accountinginformation 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 accountinginformationsystem (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)
Information, in a simple, interpreted as the result of data processing (Azhar Susanto: 2013), ie data that has been modified into a more meaningful context (meaningful) and useful (useful) for a particular end user, so the information should be seen as data that has been processed are placed in a proper context so as to give the value (value) to the end user (O 'Brien, 2003). Information will be elements of strength for an organization. Information will ensure the survival of an organization. Information will encourage companies to avoid the risk (Azhar Susanto: 2009). Guimaraes et al. (2003) stated that the business has a high dependence on information systems developed. Companies use accountinginformationsystem as a medium or tool to generate information that managers can make decisions (Sri Mulyani NS, 2009: 25).
AccountingInformation Systems is a management control tool (Mitchell et al., 2000). Informationsystem is a tool used by management to conduct the analysis in decision making related to corporate transactions (Mc Leod and Schell, 2007). Moreover Wilkinson (2007: 7) states that the accountinginformationsystem is an integrated structure in an entity, which consists of a collection of human resources and equipment, which is used to transform the data into useful information for users to make decision. Similarly, according to Romney (2006), AccountingInformation Systems is a system to collect, record, store, and process data to produce information used in decision making. AccountingInformationSystem is essentially an integration of the various subsystems of a trade or sub processing accountinginformationsystem, because every system has a trade processing transaction processing cycles so that the accountinginformationsystem can also be regarded as the integration of the various transaction processing cycle then any processing done by the transaction processing system transactor sub AccountingInformation Systems has a variety of components such as hardware, software, brain ware, procedures, databases and communication networks (Azhar Susanto, 2008). In fact, the phenomenon of the quality of accountinginformation systems occurs in Indonesia, where the quality of financial reporting in the Indonesian Regional Government quality is still low (Sri Mulyani, 2011). In addition, the problem also occurred in the integration of data from Bank Indonesia with the various departments and agencies have not been good, characterized by the management of data from Bank Indonesia and BPS is still done manually, so it is very ineffective and inefficient (Nasution, 2011). Then the phenomenon of informationsystem in the Ministry of Finance which has not been integrated and the resulting informationsystem is not comprehensive (Martowardoyo Agus, 2011). In the industrial world was not good quality information systems, Berry Karlis (2011, Finance Director of PT. Avesta Continental Pack) states that in the enterprise informationsystem has not been integrated so that more time is needed to process the data as well as decision-making becomes slow, it can inhibit the growth of the company in the future.
Quality accountinginformation 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). Accountinginformation 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 accountinginformationsystem (Nicolaou, 2000: 92), due to the integration of the accountinginformationsystem generated accountinginformation that is accurate, timely, and consistent for management (Rodin and Brown, 2008). According to McLeod (2007: 29) the integration of accountinginformationsystem 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 accountinginformation systems (Sacer et. Al, 2006:62).
According to Mulyadi (2013) accountinginformation systems (SIA) are the organization of forms, records, and reports that are coordinated in such a way as to provide accountinginformation to various parties, both internal and external parties. According to Jogiyanto (2007) accountinginformationsystem is a collection of activities from organizations that are responsible for providing financial information and information obtained from transaction data for the purpose of internal reporting to managers to be used in current control and planning and future operations and external reporting to shareholders, the government and other outside parties. According to Gondodiyoto (2007), the application of computerization to accountinginformation systems caused six changes in the system. Niswonger stated that accountinginformation systems are methods and procedures for collecting, classifying, summarizing, and reporting information about financial and business operations. Indicators used to measure system quality include ease of use, respone time, reliability, flexibility, security (DeLone and McLean, 2013). Romney and Hopwoop (2016) explain that accountinginformation systems can fulfill three functions in an organization, namely:
Another phenomenon was stated by a senior official Susanto (2014) the which states that the chairman of the ASPI yet integrated informationsystem of payment in private banks as for the new government banks 20.22% are integrated so that the the resulting information is not valid. Former Finance Minister Sri Mulyani Indrawati (2014) states that the existing data is in Indonesian banks are not accurate and the data quality is so low that lead to errors in the decision Stating that the case of the century bank systemic impact. Furthermore, Bank Indonesia Deputy Governor Budi Rohadi stated that there are small banks and large banks that make-the manipulation of financial statements (window dressing). Muliaman Hadad (FSA chairman) (2013) mentions the existence of cyber crime that afflicts some major banks such burglary cases of financial transactions at bank BCA and BNI. Chairman of the Banks Association of National Commercial namely Sigit Pramono (2010) suggested that the Bank Century case the bank does not accurately report the company's actual condition. Head of the Police Public Relations (2014) revealed the case of a stolen credit card to enter the mode of viruses (malware) into the informationsystem body shop that occurred in Jakarta and Padang. Bank Indonesia Deputy Governor Ronald Waas (2013) describes two cases that dominate customer identity theft report fraud cases and cases of card not presense. Agus Martowardoyo (2011) states that the informationsystem in the Ministry of Finance has not been integrated and the resulting informationsystem is not comprehensive. Nasution (2011) the which states that the integration of the data from Bank Indonesia with various departments and agencies have not been good, Characterized by Bank Indonesia, data management with all the banks have not yet fully integrated. Azhar Susanto (2008:374) states that the role of accountinginformationsystem of the organization is to produce quality accountinginformation. Quality information has benefits by users to perform tasks more efficiently and effectively their duties.
ABSTRACT: AccountingInformationSystem 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
This article aims to determine management commitment part of the accountinginformationsystem. AccountingInformationSystem is to collect, record, store, and process data to produce information in decision making. The success of accountinginformation 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 accountinginformation systems to articulate an appealing vision and describes a high-level expectations and optimism user the ability to use accountinginformationsystem - 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 accountinginformationsystem - 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.
Students’ academic achievement varies between public and private universities in Taiwan (Chen et al., 2010). For example, students enrolled in the public university are more active learners, such as asking teachers questions and discussing academic issues with peers, which contributes to a healthy learning culture and should therefore may create more impact on student academic achievement. In Taiwan, public universities differ from private universities in terms of faculty quality, student quality and resource acquisition. Not only do public universities have a higher percentage of faculty receiving a doctoral degree and a higher admission score requirement for incoming students, but they also have a better learning environment with more resources such as research facilities and computing support. In Taiwan, public universities enjoy a more prestigious status than their private counterparts. Students who studied in the public universities tended to use computers to fulfill more forms of various needs in their daily lives than their private university counterparts. Further, the students in public universities may perform better in the computing knowledge test than the students in private universities. Outstanding students with a good learning attitude prefer to choose the public university over the private university as their first choice in the admission or entrance exam. Taking the difference in students’ quality into consideration, it is expected that there may exist a significant difference in their learning performance between the public and private university students in Accounting majors. As a result, this paper suggests that the learning performance of students in Accountinginformationsystem with different learning attitudes may be different.