scholarly journals The Moderating role of Internal Control on the Relationship between Accounting Information System and Detection of Fraud: The Case of the Jordanian Banks

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Audeh Ahmad Bani Ahmad
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting Information System ◽  
The Relationship ◽  
Moderating Role

scholarly journals Peranan Sistem Informasi Akuntansi Piutang Terhadap Pengendalian Piutang (Studi Kasus Pada Pt. Arwinda Perwira Utama)

2019 ◽  
Vol 7 (1) ◽  
pp. 192-172
Author(s):  
Andryan Elfani J.K ◽  
Yayuk Nurjanah ◽  
Aang Munawar
Keyword(s):  
Information System ◽  
Internal Control ◽  
Process Management ◽  
Accounting Information ◽  
Business Continuity ◽  
Accounting Information System ◽  
Business World ◽  
Collection Process ◽  
Sales Process ◽  
The Relationship

Knowledge and technology today is rapidly developing, resulting in a very tight competition in the business world. Firms that can stand should be able to survive by various means. There are several ways to maintain the company's business continuity, one of which is by paying close attention to the system run in the company. One of the systems that must be considered is the sales system and the collection process of receivables. This is because sales are activities that will generate income or profit into the company for further business continuity. In the receivables collection process, management will have to address the issue in the billing process because it will determine if the returns. The purpose of this study is to identify the accounting information system of receivables, to identify  the accounting information system on billing process of receivables, and accounting information system on collection process of receivables at PT. Arwinda Perwira Utama. The author conducted research at PT Arwinda Perwira Utama - Bogor. The results of research show that the company has run a fairly proper sales accounting information system in the collection process of receivables, because it has an appropriate internal control elements. However, there are still some activities and functions that need to be address immediately, such as sales function, credit authorization function, and collection function. In addition, there are documents that still do not use printed serial number. The relationship between the sales process and the billing process has been quite well-synchronized, and it can be seen from the turnover of receivables.    

scholarly journals ACCOUNTANT PAYMENT INFORMATION APPLICATION OF INFORMATION SYSTEMS IN PT. FRAMAS INDONESIA

2020 ◽  
Vol 1 (5) ◽  
pp. 775-784
Author(s):  
Rahul Chauhan ◽  
Astrid Juliani
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Accurate Information ◽  
Accounting Information System ◽  
Accounts Payable ◽  
Accounting Report

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

scholarly journals PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYALURAN KREDIT PADA PERUSAHAAN JASA PERBANKAN

2019 ◽  
Vol 3 (2) ◽  
pp. 39-63
Author(s):  
Bq. Anggun Hilendri ◽  
Sapto Hendri B. S.
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting Information System ◽  
Service Companies ◽  
Banking Service ◽  
Control Units ◽  
Internal Control System ◽  
Accounting Control

Banks are one of institution, where the main activities are in the financial sector. One of the financial activities carried out by banks is in granting credit. The existence of Mataram BTN Bank has a very important role in encouraging development and increasing economic growth in Mataram. However, the problem in lending is how to minimize the risk of bad credit. With the existence of the role of an adequate accounting information system in the process of granting credit shows an attitude of caution in the banking itself. This research will focus on lending with house collateral at the Mataram BTN bank. This type of research is descriptive. Respondents in this study were Supporting Deputy Branch Managers and accounting control units. The results of the study show that the credit giving accounting information system applied at Mataram BTN bank is effective and can support the internal control system. The practical implications of this research are expected to provide a view to other banking service companies that the accounting information system in lending is very important. With the existence of an effective accounting information system will produce information that is in accordance with needs, accurate, functioning and can be trusted.

scholarly journals (The relationship between electronic accounting information systems and the degree of bank credit risk (Field study on specialized Sudanese banks: العلاقة بين انظمة المعلومات المحاسبية الإلكترونية ودرجة مخاطر الائتمان المصرفي (دراسة ميدانية على البنوك السودانية المتخصصة )

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Mohamed El Moataz El Mojtaba Ibrahim Taha
Keyword(s):  
Information System ◽  
Information Systems ◽  
Credit Risk ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Study Results ◽  
Rehabilitation Personnel ◽  
The Relationship

The study examined the role of accounting information systems to reduce the risk of electronic credit bank. The problem with the study is that the banks are exposed to the failures , in the event of failed management in the recruitment of accounting information systems , electronic tapped to serve and support its own operations in making investment decisions in general, and the decisions of the granting of credit in the banks , in particular the most part due failures in the field of credit to the problems in the measurement of risk credit , which represents state banks face at the present time which makes it tough in the granting of credit . This study is important from the importance of accounting information systems electronic as a strategy has become a strategic resource dependent upon the banks to deal with the market conditions when making decisions to grant credit, as banks must stand on the degree of credit risk for credit operations that have been granted to customers, so before making a decision to grant loans new in order to stand on the truth and put . The study aimed to identify the characteristics of the electronic accounting information systems in terms of speed in providing information and in terms of the accuracy of information and reflection on the measurement of credit risk in banks, the formulation of the theoretical aspects of the accounting information systems and electronic use them to improve the process of measuring credit risk. The study relied on deductive approach and inductive and historical approach descriptive and concluded several results, most important , study results indicated accounting information systems electronic affect the credit risk of the bank, confirmed the findings of the study and a relationship with a significance between rehabilitation personnel information systems, accounting and reduce the credit risk of the bank, results indicated study indicated that the accounting information systems electronic increase the credibility of accounting information . The study recommended a number of recommendations, including the need to make sure the loan guarantee granted by the credit risk faced by the bank through electronic accounting information system, focusing on the importance of the information system of accounting -mail addresses for being immediate loans when due.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA KOPERASI DI KECAMATAN PAYANGAN)

2020 ◽  
Vol 11 (2) ◽  
pp. 179-189
Author(s):  
Putu Ayu Yohana Putri ◽  
I Dewa Made Endiana
Keyword(s):  
Information System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
Test Tool

One important function of the accounting information system is internal control. The weak internal control system in several cooperatives in Payangan District also results in employees having the opportunity to commit fraud that can harm the company. Performance is the result of work achieved by employees in carrying out tasks in accordance with their responsibilities. Through the achievement of each individual, the company can produce complete performance and achieve success in accordance with what is expected by the company. To improve cooperative performance, it is very important to know the effect of applying accounting information systems and internal controls in improving company performance and increasing company productivity. The population in this study amounted to 531 cooperative members who work at cooperatives in Payangan District. Sampling uses a purposive sampling method and the test tool used is multiple linear regression analysis. The results of this study prove that the accounting information system has no effect on company performance while the internal control structure has a positive effect on company performance. Salah satu fungsi penting dari sistem informasi akuntansi adalah pengendalian internal. Lemahnya sistem pengendalian internal di beberapa koperasi yang ada di Kecamatan Payangan juga mengakibatkan karyawan memiliki kesempatan untuk melakukan kecurangan yang dapat merugikan perusahaan. Kinerja merupakan hasil kerja yang dicapai oleh karyawan dalam melakukan tugas sesuai dengan tanggung jawabnya. Melalui pencapaian masing–masing individu maka perusahaan dapat menghasilkan kinerja seutuhnya dan mencapai keberhasilan sesuai dengan apa yang diharapkan perusahaan. Untuk meningkatkan kinerja koperasi sangatlah penting untuk mengetahui pengaruh penerapan sistem informasi akuntansi dan pengendalian internal dalam meningkatkan kinerja perusahaan dan meningkatkan produktivitas perusahaan. Populasi pada penelitian ini berjumlah 531 anggota koperasi yang bekerja pada koperasi di Kecamatan Payangan. Pengambilan sampel menggunakan metode purposive sampling dan alat uji yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa sistem informasi akuntansi tidak berpengaruh terhadap kinerja perusahaan sedangkan struktur pengendalian internal berpengaruh positif terhadap kinerja perusahaan.

scholarly journals Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan

Accounting ◽  
2021 ◽  
pp. 645-654 ◽  
Author(s):  
Malek Hamed Alshirah ◽  
Abdalwali Lutfi ◽  
Ahmad Farhan Alshira’h ◽  
Mohamed Saad ◽  
Nahla Mohamad El Sayed Ibrahim ◽  
...  
Keyword(s):  
Information System ◽  
Firm Performance ◽  
Environmental Factors ◽  
Institutional Theory ◽  
Empirical Data ◽  
Accounting Information ◽  
External Factors ◽  
Accounting Information System ◽  
Intention To Adopt

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.

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