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Utilization of Accounting Information System (SIA) in Optimizing Company Financial Statements Chandra, Aditya Kurniawan; Kanivia, Aan; Fahrudin, Rifqi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i4.6411

Abstract

The development of information technology has significantly affected the company's Accounting Information System (SIA), especially data processing moving from manual to computerized. The purpose of this article is to find out the use of Accounting Information Systems to Optimize the Company's Financial Statements by using the Systematic Literature Review (SLR) method to synthesize the findings of studies related to the use of SIA in optimizing the company's financial statements. The results of the study show that SIA plays a role as a tool to facilitate company activities and improve the quality of financial statements. The close relationship between information technology and SIA makes a positive contribution to the effectiveness of planning, control, analysis, decision-making, and presentation of financial statements. The benefits of SIA include transparency of business data, function as a comprehensive decision-making system, and the development of a systematic internal control system. In the competitive era, companies need to continue to make technological changes to increase their competitive advantage through the use of SIA.
The Analysis of Computerized Accounting Practicum: Study Case of Faculty of Economic, Universitas Catur Insan Cendekia Chandra, Aditya Kurniawan; Pranata , Sudadi; Putratama , Gilang; Fakhrudin, Mohammad Umar; Kanivia, Aan
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2712

Abstract

The purpose of this study is to analyze and compare whether the computerized accounting laboratory is in accordance with computerized accounting practices in the work environment to support teaching and learning activities. The subjects of this study are Kantor Jasa Akuntan Langgeng, accounting lecturers, and accounting students. This is a qualitative study with a case study approach. The data collection techniques used for this study were interviews and observation. Based on the research that has been done, similarities between the two computerized accounting practices were found. The similarities found are from the workflow in general, such as data collection and database creation. Meanwhile, during the pandemic, learning can be done using online methods and also using blended learning methods.