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Journal : Jurnal Ilmiah Edunomika (JIE)

User Satisfaction of Accounting Information Systems Using The End User Computing Satisfaction (EUCS) Model: A Systematic Literature Review Vicky Dzaky Cahaya Putra; Amelia Setiawan
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14077

Abstract

This study aims to investigate empirically the basis for improving user satisfaction of accounting information systems by using basic theoretical concepts and supporting assessment tables which are the basis for the research topic of User Satisfaction of Accounting Information Systems by using the End User Computing Satisfaction (EUCS) Model for accountants in Indonesian banking companies. This study uses a systematic literature review method by using the Publish or Perish version 8 application as a support for scientific literature collection. The researcher determined that the procedure carried out in collecting the literature of this research was sourced from scientific publications that had indexes on the crossref and google scholar databases. The results of this study found that the EUCS Theory emphasizes five key factors that affect user satisfaction including content, precision, format, usability and timeliness. Each of these dimensions is very important in determining user satisfaction with the accounting information system used.
PREPARATION OF FINANCIAL STATEMENTS MSMES RUMAH BASO ACI 180 BASED ON SAK EMKM Vivi Vitriah; Vicky Dzaky Cahaya Putra
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9388

Abstract

About company finances that can be used in assessing performance and seeing the company's condition at a certain time. In one period the accounting cycle can be determined according to quarterly or monthly, weekly and daily needs. This research aims to make it easy for MSME owners to prepare financial reports based on existing standards on January 1, 2018. This research is aimed at 180 UMKM Rumah Baso Aci whose financial reports are not prepared based on SAK EMKM. Qualitative descriptive is used in this research which is a case study. The data was collected through documentation, interviews and observation. This research was carried out so that the problems that existed in UMKM Rumah Baso Aci 180 were identified and financial reports were prepared based on existing accounting standards. The results of this study show that the problems faced by MSMEs in preparing financial reports are limited thinking to regulate financial reports and the preparation of financial reports is inadequate due to limited Human Resources (HR). Financial reports based on SAK EMKM namely Notes to Financial Statements, Profit and Loss Reports and Statements of Financial Position.