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Implementation of an Accounting Information System Improving the Quality of Financial Reporting Ajrina, Ajrina; Hazmi, Yusri; Farisi, Bayu Al; Mauliza, Nurul
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.294

Abstract

Information systems play a crucial role in companies and businesses, particularly in accounting information systems. This study centers on the execution of accounting information systems to achieve enhanced quality of financial statements. The research methodology employed in this study is a comprehensive review of existing literature. The data utilized is classified as secondary data. The study findings demonstrate that the use of accounting information systems has a substantial influence on enhancing the accuracy and reliability of financial statements. Furthermore, the effective utilization of accounting information systems is contingent upon the backing of management, which plays a role in enhancing the accuracy and reliability of financial statements.
Internal Control System Munira, Hijratil; Hazmi, Yusri; Ramadhani, Zuhratul Dinda; Syahira, Cut Yulia
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.295

Abstract

This article discusses how important internal control is for accounting information systems. An internal control system is the responsibility of a company's management, a responsibility that includes creating and maintaining it in accordance with the company's needs. The research method used in writing this article is library research. The data collection technique used is library study, namely data collection is carried out by reviewing reference books in the library. The type of data used is secondary data in the form of books related to the discussion. Data analysis uses descriptive methods, namely describing research results and then drawing conclusions. The conclusion drawn from this article is that to create internal control within the company, it is necessary to obtain quality employees who are in accordance with their responsibilities. The responsibility for developing and operating good internal accounting controls within the company lies in the hands of top management, because the management of funds from company owners is in the hands of top management. In this case, internal control has an important role in company management.
Methodology of Development of Account Information Systems Prastiwi, Ella; Hazmi, Yusri; Putri, Siti Muthmainnah; Farabi, M Iqbal
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.296

Abstract

System development methodology is the framework used to design, develop, and implement information systems. Accounting Information Systems (SIAs) play an important role in managing financial and operational data within an organization. Effective SIA development requires structured and systematic methodology. The method used is descriptive qualitative. This article discusses a variety of SIA development methodologies, including Waterfall, Agile, and DevOps. (Development and Operations). The aim of this article is to evaluate the advantages and disadvantages of each methodology and provide guidance for developers and project managers in choosing the methodology that best suits their organization's needs.