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The Contribution of Cash Receipts Accounting Information Systems in Strengthening Internal Control (Study on PT. KLN) Duwi Rahayu; Herman Ernandi; Muhammad Irawan Saputra
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/pbsh4m27

Abstract

This research examines how the cash receipts accounting information system contributes to strengthening internal controls at PT KLN, while evaluating the consistency of the company's practices with accounting theory and internal control standards. The study aims to provide insights for assessing and proposing enhancements to the system. Using a qualitative approach, data was gathered through interviews, documentation reviews, and observations. Technique triangulation was applied to ensure data validity, and analysis was conducted through data reduction, presentation, and conclusion formulation. The findings indicate that PT KLN's cash receipts accounting information system has not reached optimal performance, primarily due to the absence of a well-defined process flow diagram. Furthermore, internal control weaknesses persist, especially in the organizational structure, where a disconnect between administrative and financial roles hinders efficiency and accountability, necessitating corrective measures.
Analysis of Information Technology Implementation in the Audit Process and Its Impact on Audit Efficiency at the Public Accounting Firm (KAP) Adi and Deki Reyfani Amalia; Mursalim Laekkeng; Ummu Kalsum; Edy Susanto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ehw94t50

Abstract

This study explores the implementation of information technology in the audit process and its impact on audit efficiency at the Public Accounting Firm (KAP) Adi and Deki, with a focus on the use of ATLAS. The findings reveal that the implementation of ATLAS brings significant benefits, particularly in accelerating audit data management and financial statement analysis. However, the use of this technology also faces several challenges, such as data privacy issues, system integration complexity, and the need for additional resources. Auditors also face challenges including data quality, resistance to change, and the need for specific skillsets. Moreover, data security concerns, the need for continuous technology updates, and high adoption costs are major barriers. The study also identifies changes in the audit process, such as a shift towards data-driven audits, increased reliance on data analysis, and the development of more adaptive audit techniques utilizing ATLAS. Therefore, appropriate strategies are needed to overcome these challenges and improve audit effectiveness and efficiency.
The Impact of Environmental Uncertainty and Accounting Information Systems on Managerial Performance of Micro, Small, and Medium Enterprises in Parepare City Fatimah; Sariana Damis; Hernianti Harun; Yadi Arodhiskara; Nurwani; Raoda
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/dc4yfz88

Abstract

This study investigates how accounting information systems and environmental uncertainty affect the managerial performance of UMKM in Parepare. Multiple linear regression techniques are used in this quantitative study. Purposive sampling was used to choose the 86 UMKM managers registered in the Rumah BUMN Parepare program as responders. Questionnaires were used to gather data, and SPSS was used for analysis to assess the model’s validity, reliability, and significance. According to the study’s findings, accounting information systems significantly and favorably affect management performance (p < 0.001), but environmental uncertainty has no discernible effect (p = 0.918). Other factors outside the model also have a considerable impact, as indicated by the coefficient of determination (R2) of 16.9%. This study advances the body of literature on managerial performance by emphasizing the significance of accounting information systems and the limited role of environmental uncertainty. UMKM managers and policymakers can learn from these findings how important it is to create integrated and structured accounting information systems to facilitate decision-making and operational efficiency. The findings may not accurately represent the circumstances of UMKM in other areas or industries because this study is restricted to UMKM in the city of Parepare. The empirical investigation of the variables influencing managerial performance in UMKM is the main topic of this quantitative study.
Building an Inclusive Library: The Role of Library Science in Information Access for All Furbani, Widiastuti
Bibliogia Vol. 2 No. 2 (2025): SEPTEMBER-JB
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/1thc2d28

Abstract

Fair and equal access to information is part of human rights and an important foundation for inclusive development. However, in practice, there are still significant gaps in access, especially for vulnerable groups such as people with disabilities, the elderly and remote communities. This research aims to examine how the principle of inclusivity is implemented in library services and examine the strategic role of library science in supporting access to information for all. This research uses a descriptive qualitative approach with data collection techniques in the form of in-depth interviews, observations, and document studies in several public libraries, schools, and universities in Indonesia. The results showed that most libraries have started to implement inclusive principles in physical aspects, such as providing accessibility for the disabled. However, the implementation of inclusive collections and information services is still limited. Librarians play an active role as literacy facilitators and social agents, but limited training and policy support hinder their effectiveness. Structural constraints such as lack of funding and low user participation are also major challenges. The discussion points to the importance of developing a more interdisciplinary library science and libraries as social justice institutions. This research recommends the need for systemic transformation through strengthening the capacity of librarians, participation-based policies, and integrating universal design principles and user needs-based services as a foundation in realizing inclusive and sustainable libraries.
Digital Library Transformation in Supporting Information Literacy in the Era of Artificial Intelligence Larisu, Zulfiah
Bibliogia Vol. 2 No. 2 (2025): SEPTEMBER-JB
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/q03mfm23

Abstract

This study aims to describe the transformation of digital libraries in supporting information literacy in the era of artificial intelligence (AI). The research method used is descriptive qualitative, involving 10 informants consisting of librarians, lecturers, and students as active users of digital libraries. Data were collected through in-depth interviews, observation, and documentation, then analyzed using the Miles & Huberman model through the stages of data reduction, data presentation, and drawing conclusions. The results show that digital libraries have transformed through the application of AI, such as intelligent search systems, chatbots, and automatic source recommendations. This transformation has been proven to support the improvement of user information literacy, especially in the skills of accessing, evaluating, and utilizing academic information. However, challenges that arise include limited infrastructure, resistance from some users, and the need to improve librarians' competencies in mastering AI-based technology. These findings confirm that digital libraries play a vital role in strengthening information literacy in the digital era, while also demanding a sustainable development strategy.
Analysis of organizational commitment in determining the success of Accounting Information Systems (AIS) in the banking sector Ita Salsalina Lingga
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.1930

Abstract

This study aims to examine the effect of organizational commitment on the success of accounting information systems (AIS). The unit of analysis in this study was Regional Development Banks (Indonesian: Bank Pembangunan Daerah / BPD) throughout Indonesia. Data collected by using a questionnaire. The respondents were BPD employees as the AIS users. The total research sample used was 275, while the questionnaire return rate was 64% (176). The data were processed and analyzed using the Partial Least Square SEM method. The results proved that organizational commitment has no effect on the success of accounting information system. In general, BPD employees’ commitment to the organization is at the “adequate” level, which means that they are not fully committed to supporting the success of the accounting information system. The results of this study do not support the theory and results of previous studies which state that organizational commitment affects the success of the accounting information systems.
Accounting Ethics in Financial Reporting in The Context of The Metaphor of  "Lawang Sewu" (thousands of doors, thousands of information, thousands of interests) Debi Setyawati; Erina Sudaryati
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.1999

Abstract

This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives. This study employed an analytical method as a conceptual framework, where financial accounting standards, financial reporting, and the results are described by the term "Lawang Sewu" as a reflection. The results show that the term 'Lawang Sewu' has similarities with accounting ethics in financial reporting, where "lawang" (Javanese) means door refers to "door of information" and "sewu" (Javanese) means a thousand or many refers to having many information and interest in accounting reporting performance. Accounting ethics in financial reporting also describes the strength of the 'Lawang Sewu' building which is not damaged despite its old age. Financial statements reflect the company's past, present and future values. Based on the conceptual framework of accounting, financial statements must meet two qualitative criteria: primary qualitative (relevant and in accordance with actual conditions) and secondary qualitative (comparable, testable, timely and understandable). Thus, financial reports are expected to be transparent so that users can use them appropriately.
The Effect of Participatory Budgeting, Information Asymmetry, and Organizational Commitment on Budgetary Slack Rezza Arlinda Sarwendhi
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2428

Abstract

This study aims to analyze budgetary slack at the management level. This budgetary slack is viewed from several independent variables consisting of participatory budgeting, information asymmetry, and organizational commitment by making managers spread across the city of Surabaya as the research samples. Participatory budgeting is budgeting that involves all levels of personnel in preparing the budget. The opportunity for employees to participate in preparing the budget is closely related to the level of budgetary slack. Information asymmetry is the difference in information held between the principal and the agent. Organizational commitment can be interpreted as a situation where the executives stay in an organization where they work and are committed to their work. This study uses a quantitative approach involving multiple linear regression analysis. The results show that participatory budgeting has no effect on budgetary slack, while information asymmetry and organizational commitment have an effect on budgetary slack.
Culture of Corruption and Symbolic Rationality of Accounting Information – Higher Education Implication Imam Wahyudi
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2559

Abstract

When corruption becomes daily and socially acceptable practices, the functions of financial accounting have shifted from the instrument of managerial responsibility to a symbolic rationality of actions. Professional organizations of accountants and educational institutions consider this phenomenon as an ethical issue and have made professional ethics a mandatory subject for accounting students. This study aim to gain a better understanding of the role of accounting information in a corrupt society. It also tries to gain a better understaning that the accounting higher education institutions should play their role in this context. This study uses an interpretive phenomenological approach for the analysis. It is noted that it stresses the need for higher education institutions to take additional action by criticizing accounting principles that are fundamentally very capitalistic, being more flexible to different schools of thought, and incorporating the values of divinity into all accounting subjects.
Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information Hamonangan Siallagan
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2699

Abstract

This research aimed to examine the effects of 1) beliefs on attitude towards the use of accrual information; 2) attitude, subjective norms and perceived behavioral control on the intention of using accrual information; 3) perceived behavioral control and intention on the behavior of using accrual information; and 4) intolerance of ambiguity as moderator on the effect of intention on the behavior of using accrual information. This study used primary data taken by administering questionnaires to the respondents. The data were analyzed using  SEM-PLS approach and WarpPLS software. The results supported the first five hypotheses, except the sixth one. The research results indicated that there was a negative role of intolerance of ambiguity. Research implications suggest that the cognitive theory and the theory of planned behavior can be used to explain the behavior of using accrual information for decision making.

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