DESIGN OF ACCOUNTING INFORMATION SYSTEM FOR PRODUCTION CYCLE USING ACCURATE ACCOUNTING SOFTWARE TO INCREASE INTERNAL CONTROL IN “X” FIRM

  • Cindy Sadlin Professional Accounting Faculty of Business and Economics University Surabaya
  • Adhicipta R. Wirawan Professional Accounting Faculty of Business and Economics University Surabaya
Abstract Views: 274 times
PDF - FULL TEXT Downloads: 499 times
Keywords: Accounting Information System, Accounting Software, Internal Control, Production Cycle, Manufacturing Firm

Abstract

This research has purpose to design accounting information system for production cycle in small manufacturing firm that does not run computerized system. As small firm is the starting point of a bigger firm, the design of accounting information system needs to be considered, especially for the internal control. In manufacturing firm, when the internal control has been properly conducted, the production operation effectiveness and efficiency can be achieved. In designing new accounting information system, qualitative approach is used for this research. Besides, accounting software that supports manufacturing module is very helful to design the accounting information system. As the result, design of accounting information system for production cycle in “X” firm uses Accurate accounting software.

Downloads

Download data is not yet available.

References

Banker, R.D., Janakiraman, S.N., Konstans, C. and Slaughter, S.A. 2001. Determinants of ERP Adoption: An Empirical Analysis. 24th European Accounting Association Congress Proceedings, Athens, Greece. Accessed on May 13, 2012.


BPS Provinsi Jawa Timur. 2012. Pertumbuhan Produksi Industri Manufaktur Jawa Timur Triwulan I Tahun 2012. No. 30/05/35/Th. X, 1 Mei 2012. Source: http://jatim.bps.go.id/index.php/pelayanan-statistik/downloads arsip?task=finish&cid=42&catid=1&m=0. Accessed on June 20, 2012.


Hitt, L.M., Wu, D.J., and Zhou, X. 2002. Investment in enterprise resource planning: business impact and productivity measures. Journal of Management Information Systems, Vol. 19 No. 1, pp. 71-98. Accessed on May 13, 2012.


Olsen, K.A., Saetre, P. and Thorstenson, A. 1997. A Procedure Oriented Generic Bill of Materials. Computers & Industrial Engineering, Vol. 32 No. 1, pp. 29-45. Accessed on May 7, 2012.


Romney, Marshall B. and Steinbart, Paul John. 2012. Accounting Information Systems 12th edition. Upper Saddle River: Pearson.


Sawyer, Lawrence B., Dittenhofer, Mortimer A., and Scheiner, James H. 2003. Sawyer’s Internal Auditing 5th Edition. Florida: The Institute of Internal Auditors.


Shiau, W.L., Hsu, P.Y., Wang, J.Z. 2009. Development of Measures to Assess the ERP Adoption of Small and Medium Enterprises. Journal of Enterprise Information Management, Vol. 22 Iss: 1 pp. 99 – 118. Accessed on May 13, 2012.


Turban, Efraim and Volonino, Linda. 2010. Information Technology for Management 7th edition. New Jersey: John Wiley & Sons.

Whitten, Jeffrey L. and Bentley, Lonnie D. 2007. System Analysis and Design Methods 7th edition. New York: McGraw-Hill.
Published
2013-03-01