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Debt Accounting System Analysis in Accounting Information Systems Humaira, Rauzhatul; Hazmi, Yusri; Nabila, Jihan; Ardiansyah, Fajar
West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i07.1069

The Debt Information System and Accounting Information System support and collaborate with each other to ensure that the company's financial information is well managed, regulatory compliance is maintained, and the right business decisions can be taken. This research uses a literature study method with the data used is secondary data. The research results show that the Debt Accounting System and the Accounting Information System are interrelated in processing and producing financial reports, especially in this case company debt. This is also supported by the sophistication of information technology, user capabilities, user participation, and top management support.

The Importance of Internal Control in Accounting Information Systems Aulia, Dinda; Hazmi, Yusri; Isnani, Isnani; Khairunnisa, Meifiza
West Science Interdisciplinary Studies Vol. 2 No. 08 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i08.1076

The objective of this article is to examine the significance of internal control in an accounting information system. An accounting information system serves as a framework for conducting accounting operations within an organization. A structured accounting information system is the result of the interaction between individuals, instruments, and methods. In the creation of financial reports, accounting information must be guaranteed to be free of errors and fraud, regardless of whether it was intentionally or inadvertently committed. This article employs a descriptive methodology, with library data serving as some of the data sources. The article's conclusion is that financial reports are a method of accountability from management to interested parties. Consequently, the reports that are generated must be of the highest quality and devoid of errors. Internal control is a manifestation of management's endeavor to achieve this objective by utilizing five control elements: control activities, control environment, risk assessment, information and communication, and supervision.

Evaluation of The Implementation of The Credit Sales Accounting Information System Cahyani, Dwi Indri; Hazmi, Yusri; Zuhra, Nazwa Khairun; Wildani, Rifka Ridhatul
West Science Social and Humanities Studies Vol. 2 No. 07 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i07.1067

An accounting information system (AIS) consists of a framework that coordinates resources such as data, materials, equipment, suppliers, staff, and money so that economic data can be converted into financial information. In a credit sales system, an agreement is made with the hope of getting paid at a later date within a certain period of time. Investigation methodology the researcher applied a type/methodology of research known as Library Research in this investigation. Researching and asking questions in the library can be used for more than just obtaining research data. This means that library studies can only use library collection materials and do not need to go into the field. However, experts say that literature study is a way of obtaining information by reading books, articles, notes and various reports related to the problem being faced.

Accounting System Development Methodology Irawati, Chintia; Hazmi, Yusri; Zulfiana, Dina; Rismadara, Nur
West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i07.1068

An accounting system development methodology is a series of procedures implemented by systems analysts to improve a company's current accounting system. Library Research (Library Research) is a method or approach used by researchers. Library research and inquiry have more than just the functions mentioned in the context of obtaining research data. This means that library research is only limited to library collection materials and does not require field research. However, library research is a method of obtaining data that involves reviewing books, literature, notes and various reports that are relevant to the problem at hand, in accordance with the opinions of experts. In the process of implementing an inadequate Accounting Information System (AIS) in a company, there are several irregularities that occur. Because of this, the company's Accounting Information System needs to be developed in a better direction. This is to ensure that the information the company needs is more appropriate.

Debt Accounting System Analysis in Accounting Information Systems Humaira, Rauzhatul; Hazmi, Yusri; Nabila, Jihan; Ardiansyah, Fajar
West Science Interdisciplinary Studies Vol. 2 No. 07 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i07.1069

The Debt Information System and Accounting Information System support and collaborate with each other to ensure that the company's financial information is well managed, regulatory compliance is maintained, and the right business decisions can be taken. This research uses a literature study method with the data used is secondary data. The research results show that the Debt Accounting System and the Accounting Information System are interrelated in processing and producing financial reports, especially in this case company debt. This is also supported by the sophistication of information technology, user capabilities, user participation, and top management support.

The Importance of Internal Control in Accounting Information Systems Aulia, Dinda; Hazmi, Yusri; Isnani, Isnani; Khairunnisa, Meifiza
West Science Interdisciplinary Studies Vol. 2 No. 08 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i08.1076

The objective of this article is to examine the significance of internal control in an accounting information system. An accounting information system serves as a framework for conducting accounting operations within an organization. A structured accounting information system is the result of the interaction between individuals, instruments, and methods. In the creation of financial reports, accounting information must be guaranteed to be free of errors and fraud, regardless of whether it was intentionally or inadvertently committed. This article employs a descriptive methodology, with library data serving as some of the data sources. The article's conclusion is that financial reports are a method of accountability from management to interested parties. Consequently, the reports that are generated must be of the highest quality and devoid of errors. Internal control is a manifestation of management's endeavor to achieve this objective by utilizing five control elements: control activities, control environment, risk assessment, information and communication, and supervision.

Financial Literacy, Public Accountability, Information Transparency and Financial Performance Responsibility in Zakat Management at Baitul Mal Aceh Agency Ronikeusumaranda; Hazmi, Yusri; Abdullah, Ahmad Fauzan
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1107

This research aims to determine the influence of financial literacy, public accountability, information transparency and responsibility on the financial performance of zakat management at Baitul Mal Aceh Agency. This research uses the financial literacy variable as the main variable which is believed to have a better influence on improving financial performance. The use of financial literacy variables becomes important along with the implementation of zakat as a tax deduction as regulated by the Ministry of Finance of the Republic of Indonesia. Through financial literacy, Baitul Mal Aceh Agency can improve, especially regarding zakat management. This research also uses good governance variables, which include public accountability, information transparency and responsibility. Baitul Mal Aceh as a public sector organization is obliged to prioritize the principles of good governance in order to increase public trust in zakat management in Aceh.

Accounts Receivable Accounting System Putriana, Nabila; Hazmi, Yusri; Fatar, Siti Masyittah; Rahmawani, Novi
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1061

This article discusses the accounts receivable accounting system. The receivables accounting system aims to record mutations in the company's receivables from each debtor, which occur due to credit sales transactions, sales returns, cash receipts from receivables, and write-offs of receivables. In this research, the library research method was used, collecting data by searching for sources and constructing them from various sources such as books, journals and existing research. The result is that qualitative research is carried out with a research design where the findings are not obtained through statistical procedures or in the form of calculations, but rather aims to reveal phenomena holistically-contextually by collecting data from natural settings and using researchers as key instruments. It is hoped that this research can help future researchers and companies pay attention to the accounts receivable accounting system as a whole regarding the weaknesses of the current system so that they can overcome possible irregularities and make improvements in order to increase company value for the company's progress in the future.

Evaluation of the Implementation of Credit Sales System Procedures Yahumaira, Cut Saidati; Hazmi, Yusri; Alfaiza, Sabila; Kurniawan, Aldo
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1063

Credit sales are a method used by many companies to increase sales volume by allowing customers to pay for products or services in stages. In an accounting context, credit sales systems require accurate recording and efficient management to ensure that receivables are collectible and the risk of loss is minimized. This article reviews the basic concepts of credit sales, including accounts receivable, provisions for bad debts, and recording credit sales journals. The benefits of credit sales in accounting include increased sales, better management of receivables, and preparation of accurate financial statements. The main challenges faced are bad debt risk, creditworthiness assessment, and receivables monitoring and collection. Implementation of technology such as ERP systems helps in automating record keeping, credit risk analysis, and more efficient reporting. With proper management and technology support, a credit sales system can be an effective tool in a company's financial strategy, minimizing risks and ensuring healthy cash flow.

Internal Controls in the System Accounting Information Jannah, Miftahul; Hazmi, Yusri; Fitri, Nabila Jannatun; Ashar, M. Haris
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1064

accounting information system functions as a framework for implementing accounting processes within the organization. It is important to have adequate safeguards in place in the accounting process to prevent unintentional and intentional errors and anomalies in financial statements. This article was written using descriptive techniques, which mostly rely on library data. This article shows that financial reports, which function as a form of organizational management accountability to interested parties, must be ensured to be free from errors. In this scenario, internal controls play an important role in achieving the desired results, in addition to other considerations such as audits carried out by public accountants.

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