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Internal Controls in the System Accounting Information Jannah, Miftahul; Hazmi, Yusri; Fitri, Nabila Jannatun; Ashar, M. Haris
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1064

Abstract

accounting information system functions as a framework for implementing accounting processes within the organization. It is important to have adequate safeguards in place in the accounting process to prevent unintentional and intentional errors and anomalies in financial statements. This article was written using descriptive techniques, which mostly rely on library data. This article shows that financial reports, which function as a form of organizational management accountability to interested parties, must be ensured to be free from errors. In this scenario, internal controls play an important role in achieving the desired results, in addition to other considerations such as audits carried out by public accountants.
Payroll Accounting Information System Analysis on CV. Rindang Khatulistiwa Jember Fatimatuzzahro, Salsabila; Yulinartati, Yulinartati; Ari Sita Nastiti
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1245

Abstract

The purpose of this research is to find out an overview of the payroll accounting information system at CV. Shady Equatorial Jember. Starting from activities in the payroll system to reports generated from the payroll system. Data collection methods use observation, interviews and documentation. The data analysis technique used is a qualitative descriptive analysis technique, namely by describing the payroll accounting information system in the company including activities in the payroll system, documents used, related accounting records, reports produced and functions related to the system. payroll accounting information. Then it is analyzed whether the payroll accounting information system implemented in the company can increase effectiveness and efficiency in the payroll process. The research results show that the implementation of the payroll accounting information system at CV. Rindang Khatulistiwa Jember is still not effective, because in CV. Rindang Khatulistiwa Jember still uses a manual system.
DIGITAL AUDIT TECHNOLOGIES IN ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW OF CONTEMPORARY TRENDS AND PROFESSIONAL IMPLICATIONS Herdiana, Krisna; Nugrahanti, Trinandari Prasetya
UTSAHA: Journal of Entrepreneurship Vol. 4 Issue 2 (2025)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v4i2.778

Abstract

Contemporary business environments have experienced unprecedented technological advancement, fundamentally transforming traditional auditing practices within accounting and information systems. Digital transformation introduces sophisticated technologies that challenge conventional audit methodologies, necessitating comprehensive examination of emerging trends and implications. Despite expanding literature on technological integration in auditing, substantial gaps remain in understanding digital audit adoption landscapes, particularly regarding dominant technologies, implementation barriers, and organizational impacts. This investigation explores prevailing trends, identifies predominant technologies, assesses associated benefits and challenges, and examines digital auditing implications within accounting and information systems domains. The research employs systematic literature review methodology, analyzing ten peer-reviewed scholarly articles published between 2020-2025, sourced from Scopus and SINTA databases. Findings reveal that big data analytics, artificial intelligence, blockchain technology, robotic process automation, and cloud computing constitute primary technological foundations of modern digital auditing. These innovations demonstrate substantial contributions toward enhanced audit quality, transformed auditor roles, and strengthened organizational governance structures. However, implementation encounters significant obstacles including adoption disparities among firms, insufficient digital competency among practitioners, and heightened data security concerns. The study recommends developing adaptive strategies for human resource development, comprehensive technology integration frameworks, and sustainable digital audit policy formulation.
EVALUATION OF THE USE OF THE STATE CIVIL APPARATUS MANAGEMENT INFORMATION SYSTEM (SIMASGARA) AT THE MANDAILING NATAL PERSONNEL AGENCY Tamrin, Husni; Ritonga, Syafruddin; Musthafa, Walid
JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL Vol. 16 No. 2 (2024): JUPIIS (JURNAL PENDIDIKAN ILMU-ILMU SOSIAL) DECEMBER
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jupiis.v16i2.64685

Abstract

This study aims to evaluate the use of the State Civil Apparatus Management Information System (SIMASGARA) at the Mandailing Natal Regency Civil Service Agency. SIMASGARA is a digital system designed to manage data and personnel administration effectively. This study uses a qualitative approach with an exploratory descriptive design, which involves in-depth interviews, direct observation, and document analysis to obtain comprehensive data. The subjects of the study include operational employees, leaders of the Personnel Agency, and other system users related to ASN data management. The results of the study show that SIMASGARA has provided significant benefits in personnel data management, especially in simplifying administrative processes, improving data accuracy, and accelerating the preparation of reports. However, the use of this system is still not optimal. The main obstacles found include limited network infrastructure, lack of user understanding of system features, and resistance to changing from manual to digital methods. Leadership support and policies that require the use of SIMASGARA are the main supporting factors for the successful implementation of this system. This study also identifies that the success of SIMASGARA is influenced by organizational readiness, technical infrastructure, and individual competence, as explained in the theory of Technology Acceptance Model (TAM) and Diffusion of Innovation. To overcome existing obstacles, the recommendations include advanced training to improve user competence, strengthening technology infrastructure, and developing a digital-based work culture. This study concludes that SIMASGARA has great potential to support bureaucratic reform, especially in personnel management. However, system optimization requires a holistic and sustainable strategy. With the right improvements, SIMASGARA can become a model for the implementation of an effective personnel information system in the public sector.
Employee Data (Data Requirements, Data Collection Activities And Information Systems) Educational Human Resource Management Study Najmi Muhajir, Nur Muhammad; Zohriah, Anis
Mudir : Jurnal Manajemen Pendidikan Vol. 6 No. 1 (2024): January : Mudir: Jurnal Manajemen Pendidikan
Publisher : Prodi. Manajemen Pendidikan Islam, Fakultas Tarbiyah, Institut Pesantren Sunan Drajat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Employee data is a collection of data that includes a list of workers in a factory or company starting with the start of work, salary, retirement or, as we know, the end of a person's work. Like teachers, doctors, factory employees. Employee data needs can be done through analysis of positions and workload requirements. An information system is a tool for presenting information in accordance with the vision to be achieved so that it is useful. There are three components in the system or in other words basic functions that actively interact first,: Input. Second, Process. Third, Output (output). By creating an organized and neatly computerized system, the processing of employee data and employee information can be carried out smoothly and provide sufficiency to parties who need this information. This article is included in qualitative research with a library research approach. Research carried out by the author in the library to obtain theoretical data. In this case, what must be paid attention to is the object being studied, namely in particular the reading books which are the subject of discussion and interconnectedness in existing problems.
PENGARUH PENGGUNAAN MEDIA INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) TERHADAP KETERAMPILAN LITERASI PADA SISWA Tamami, Abd. Bassith; Nasution, Nasution; Wisnu, Wisnu
Kuttab: Jurnal Ilmu Pendidikan Islam Vol 8 No 1 (2024): Kuttab : Jurnal Ilmu Pendidikan Islam
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ktb.v8i1.1535

Abstract

This research aims to evaluate the impact of using Information and Communication Technology (ICT) on students' literacy skills at SMPN 1 Sarirejo, employing an experimental approach with a quasi-experimental design. Data was collected through questionnaires and documentation, then analyzed using validity tests, reliability tests, normality tests, homogeneity tests, normalization gain (N-Gain) tests, and independent sample t-tests. The analysis results indicated a significant difference between classes utilizing ICT and conventional classes regarding students' literacy skills, with the experimental group having higher average scores. The conclusion drawn from this study is that the use of ICT positively affects students' literacy skills.
THE APPLICATION OF INTERNET TECHNOLOGY AND SMS GATEWAY FOR MEMBER DATA MANAGEMENT AND INFORMATION DISSEMINATION OF PERTUNI CENTRAL JAVA Hestiningsih, Idhawati; Mardiyono, Mardiyono; Sukamto, Sukamto; Handoko, Slamet; N, Ari Sriyanto
Journal of Community Research and Service Vol. 1 No. 1: January 2017
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v1i1.7029

Abstract

Abstract Pertuni member data (Indonesian Blind Union) of Central Java has not been managed well, so when the institution requesting the data for researching and empowering for the blind within the country or abroad, Pertuni party can not give the accurate data. Information delivery is still using the letter sent through post office which will take a long time, so it will often lead the miscommunication and delay of the information between the board and members of the branch. The purpose of this activity is the provision of facilities supporting media data management and information dissemination member of Pertuni Central Java so it will have the better management. The results of these activities are Pertuni Central Java has the member information system and SMS Gateway system which can easily accessed by the blind.Keywords:  blind, member information system, SMS Gateway
UTILIZATION OF INFORMATION TECHNOLOGY FOR REALIZATION OF GOOD GOVERNANCE IMPLEMENTATION IN THE PILOT PROJECT AREA AT RAJABASA IN BANDAR LAMPUNG Purwiyanti, Sri; Yuniati, Yetti; Permata, Diah
Journal of Community Research and Service Vol. 1 No. 2: July 2017
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v1i2.9339

Abstract

AbstractImplementation of good governance™s principles at Rajabasa, Bandar Lampung has not done well. It caused by the lack of communication between government (public officials) and citizens. Therefore, the purpose of this public service activity is to resolve the problem by using information technology. The activity chooses a smaller government scope, which is a neighborhood area. The activity involves two steps, which is website creation and training step. The website contains are statistic data of citizens, procedures to apply the resident documents completing with the required forms, activities announcement, interactive forum for conveying critics and suggestions between citizens and government, and promotion forum for industry players. As a result, the website successfully displays a variety of information needed by citizens, and provides a means of communication for citizens and public officials. Training step about procedure for using the website also has been done. Certainly, evaluation about the liveliness of citizens in accessing the website is still required. However, good communication, efficiency, and effectiveness can begin to form well, which leads to better implementation of good governance.Keywords: good governance, information technology, public service
LEGAL EDUCATION ON THE DEVELOPMENT OF INFORMATION TECHNOLOGY AND THE IMPLICATIONS OF SOCIAL MEDIA ABUSE FOR YOUNG GENERATION Khomaini, Khomaini
Journal of Community Research and Service Vol. 8 No. 2: July 2024
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v8i2.53875

Abstract

The development of information technology has had a significant impact on daily life, especially for the younger generation. This research aims to explore effective legal education methods in dealing with developments in information technology and the impact of social media abuse on the younger generation. Research methods involve surveys, interviews, and documentation analysis. The survey was conducted among the students in Taman Siswa school to identify their understanding of laws related to information technology and social media. Interviews were conducted with legal experts and educators to identify effective educational methods. Document analysis involves searching for relevant laws and regulations. The research results show that most of the younger generation have a limited understanding of the laws related to information technology and social media. Effective educational methods involve the use of case studies, simulations, and interactive discussions. As a result, the younger generation who take part in this educational program are better able to understand the legal implications of using information technology and social media. In addition, the government and educational institutions need to improve legal education and integrate it into the educational curriculum to provide better knowledge of laws related to information technology to the younger generation. Increasing understanding of the law can help the younger generation make wiser decisions in the use of information technology and social media, and reduce the risk of breaking the law.
Application of Accounting Information System In Improving the Efficiency and Effectiveness of Financial Management at Coffee Shop Coffee Time Maulia, Suci
Journal of Community Research and Service Vol. 8 No. 1: January 2024
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v8i1.55912

Abstract

This research aims to analyze how the application of SIA improves the efficiency and effectiveness of financial management that occurs at the Kopi Time coffee shop. Researchers use case study research to examine how to investigate object design. The research subject in this study is the sales accounting information system for the KopiTime (Kowa) coffee shop. The data collection techniques required in this research are observation, interviews, documentation and library research. Data analysis techniques are carried out by collecting data, classifying data material, editing and presenting data. Researchers found that computer systems can store information more effectively, efficiently and accurately for use by coffee shop owners in making financial reports, managing human resources and determining product HPP in accordance with research findings. This is the key to facing competition and supporting business growth in the digital era. This activity provides important insight into the importance of accounting information systems for MSMEs in managing their finances and maintaining business sustainability amidst growing economic challenges.

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