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LITERATURE REVIEW: TANTANGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD DI ERA DIGITAL (2020–2025) M. Ramadhani Saputra; Arisky Andrinaldo; Sunika Sunika; Dwi Wulandari
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7815

Abstract

This literature review examines the challenges of implementing cloud-based accounting information systems (AIS) in the digital era during 2020–2025. The study systematically analyzes open-access scholarly articles from multiple databases, focusing on technical, organizational, regulatory, security, and external factors that affect cloud accounting adoption. Findings indicate that integration with legacy systems, data security and privacy concerns, limited digital skills among human resources, regulatory differences, and vendor dependency are the main barriers. Despite these challenges, cloud accounting provides significant benefits, including operational cost efficiency, real-time access to data, scalability, and automated integration with business processes. The review highlights the need for strategic change management, proper staff training, and robust security policies to ensure successful implementation. Furthermore, gaps in empirical research, especially in developing countries and long-term effectiveness studies, present opportunities for future research.
ANALISIS PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DI COFFE SOUL LUBUKLINGGAU Rifa Khairunnisa Bakri; Arisky Andrinaldo; Adhelian Sabtri Dj; Dea Hervy Ramadhani
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7999

Abstract

This study aims to examine the effect of the implementation of the Accounting Information System (SIA) on the quality of financial statements at Coffee Soul Lubuklinggau. The importance of SIA in supporting the accuracy, relevance, and timeliness of financial report preparation is the basis of this study. The research method used was quantitative, with data collection through questionnaires, interviews, and documentation. The data analysis technique was performed by simple linear regression (or multivariate, if there is a control variable). The results of the study show that the implementation of the Accounting Information System has a positive and significant influence on the quality of financial statements at Coffee Soul Lubuklinggau, that is, the better the implementation of SIA, the higher the quality of the financial statements produced. These findings are consistent with previous studies such as those conducted by the Effect of the Application of Accounting Information Systems on the Quality of Financial Statements at PT. CSM Cargo, which also found a significant influence of SIA on the quality of financial statements. In addition, the literature on studies such as the Influence of Accounting Information Systems, Information Technology, and Human Resource Quality on the Quality of Financial Statements also supports that SIA is an important determinant for the quality of financial statements. The conclusion of this study confirms that increasing the implementation of SIA at Coffee Soul Lubuklinggau can be a key factor in improving the reliability, relevance, and timeliness of financial statements. Therefore, it is recommended that Coffee Soul management continue to improve and optimize the accounting information system, as well as ensure the understanding and competence of the staff who use the system so that the results of financial statements are of higher quality and reliability.
Analisis Pengaruh Penerapan Sistem Informasi Akuntansi terhadap Efektivitas Pelayanan Nasabah pada Bank BRI Ketrina Nabila; Arisky Andrinaldo; Sakina Wahid; Dani Milawati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8124

Abstract

Bank BRI, as one of the largest banks in Indonesia, is required to provide fast, accurate, and reliable services to its customers. To achieve this goal, the implementation of an Accounting Information System (AIS) plays a crucial role in supporting operational processes, particularly in transaction processing, financial information reporting, and enhancing service quality. This study aims to analyze the influence of AIS implementation on the effectiveness of customer service at Bank BRI. This research employs a descriptive quantitative method, as it describes the actual conditions related to service effectiveness and the use of AIS within the bank. Data were collected through questionnaires, observations, and documentation of customer service activities. The results show that the implementation of AIS at Bank BRI is adequate and has been carried out according to the essential elements of an effective information system. AIS has a positive impact on customer service effectiveness, as reflected in improved transaction speed, accuracy of information, reduced recording errors, and increased customer satisfaction. However, several limitations remain, such as variations in employee competencies and occasional technical disruptions. Overall, the implementation of AIS significantly influences and enhances the effectiveness of customer service at Bank BRI.
Pengaruh Efektivitas Sistem Informasi Akuntansi Digital terhadap Kualitas Laporan Keuangan Penjual E-commerce. Yesi Yulianti; Arisky Andrinaldo; Muthiah Madalena; Putri Melinda
Jurnal Kendali Akuntansi Vol. 4 No. 1 (2026): Januari: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i1.5842

Abstract

Penelitian ini dilakukan untuk mengevaluasi sejauh mana implementasi Sistem Informasi Akuntansi (SIA) digital berkontribusi pada peningkatan kualitas laporan keuangan yang dihasilkan oleh penjual E-Commerce. Penelitian ini menerapkan kerangka kuantitatif menggunakan metode survei terhadap 119 penjual E-Commerce yang telah mengimplementasikan SIA digital. Data dikumpulkan melalui kuesioner, pengolahan data selanjutnya dilakukan melalui prosedur regresi linier sederhana dengan bantuan aplikasi SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa tingkat kinerja SIA digital memberikan pengaruh positif dan signifikan secara statistik terhadap standar laporan keuangan. Hasil ini menegaskan bahwa adopsi mekanisme akuntansi digital yang berfungsi dengan baik mampu meningkatkan relevansi, keandalan, ketepatan waktu, dan keterbandingan keluaran pelaporan keuangan. Dengan demikian, pemanfaatan SIA digital secara optimal memainkan peran penting dalam meningkatkan kualitas pelaporan keuangan bagi penjual E-Commerce.
Analisis Pengendalian Internal Persediaan Barang Dagang di Toko Bangunan Jaya Perkasa Dina Margareta; Yuli Nurhayati; Arisky Andrinaldo
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2380

Abstract

This research was conducted at Toko Bangunan Jaya Perkasa. The purpose of this study is to determine whether the internal control system for inventory management in the observed company has been implemented effectively or not. This study uses a qualitative method with data source triangulation techniques, including observation, interviews, and documentation based on data collection and relevant facts. The research informants consisted of seven individuals. The results show that the internal control system at Toko Bangunan Jaya Perkasa has not been implemented optimally, and the inventory management is still vulnerable to risks and potential losses. This is due to the fact that the procedures for purchasing, storing, recording, and selling goods are still conducted manually. The company faces several problems such as stock discrepancies, damaged goods, and obstacles related to suppliers and customers. The suggestions provided include implementing a computerized system for inventory management in the future, conducting regular stock opname to minimize stock discrepancies, improving communication to avoid duplicate stock records, and establishing clear communication and agreements at the beginning of transactions to overcome external constraints.