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PUBLISHED DATE: - 03-08-2024
https://doi.org/10.37547/tajiir/ NICSPEEP-2024-01-04
THE EFFECT OF IMPLEMENTING ACCOUNTING
INFORMATION SYSTEMS ON COMPANY OPERATIONAL
EFFICIENCY
Grace Angelina Julieta Siagian
Post-Graduate Students Of Universitas Sumatera Utara Accounting Study Program, Indonesia
INTRODUCTION
PENDAHULUAN
Every the company has disappeared Of course will
s always pay close attention every activities
operations that will be done , where thoroughness
companies in the field This operation is the
efficiency that occurs when operational The
finished material is processed and processed
through the production process goods from the
start of processing material standard become
goods half done and will be become finished goods
systematically and comprehensively (Al-Waeli,
Abbas Jumaah, 2020) .
Every activity operational this is not regardless
from a continuous production process , where
quality material standards must be examined
comprehensively , then material These raw
materials are calculated and stored in the materials
inventory room standard through existing system ,
RESEARCH ARTICLE
Open Access
Abstract
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where required something system information
necessary to know and investigate about material
existing standards , information quality material
standard , as well amount price material the default
will be calculated for the processing process
finished goods (Lutfi, 2023) .
With exists system this information , then we can
find out how much costs are incurred? when the
production process exists , so it can be done
something studies and estimates How many price
goods that will submitted to the market, where the
mini site requires something full effort use
application dna connected to the material supply
area raw materials , inventory of goods semi -
finished and finished goods inventory (Paula
Monteiro, Albertina, 2022) .
Something system used No I can only estimate How
many price product , but can also predict how much
will it cost? company to carry out the production
process that's right, so required exists something
control real to existing expenses or costs , so later
company can really do effectiveness to existing
operational costs (Al-Mana, Ali A., 2020) .
Apart from effectiveness , efficiency also arises
regarding costs can also be done , where existing
information must be relevant and valid, so financial
management or top management can discuss and
compromise regarding the costs that must be
incurred for the future production process
implemented in the coming years , as well capable
translate every transactions in the context of the
collection process decisions for the sustainability
of the production process in the future (Shahaab,
Ali, 2023) .
The system is known as system information
accounting , where activities every transactions
carried out must be obtained authorization from
department certain , so required there is a control
process of existing costs , including related fixed
costs with rent , wages , depreciation , insurance as
well as amortization , as well as variable costs like
material standard power Work direct , production
costs and distribution costs (Vafaei-Zadeh, Ali,
2019) .
System information reliable accounting can be
system information possible automatic data
collection from various stage production , reducing
manual errors , as well as the collected data can be
analyzed in real-time to identify problem or
opportunity upgrade.System information can
optimize timetable production to reduce waiting
time and increasing output (Godet, Amandine,
2024) .
System information can be used for monitoring and
control quality products during the production
process . System information helps in efficient
inventory management , ensuring material
standard always available and minimize storage
excessive . Data from system information can be
used for predictions maintenance , reducing time
stop machine (Godet, Amandine, 2023) .
System
information
facilitate
effective
communication between various department ,
confirm channel smooth information , where
smoothness something information can create
between departments can mutually work together
to reduce burden operational normal company the
more big If part production No coordinate with
material inventory section raw materials ,
inventory semi -finished and finished goods
inventory , so with proper coordination will push
wasting costs and making existing operational
costs more efficient , so information must be
correct , accurate and relevant , and valid (Lista,
Ana Paula and Turtorella, 2022) .
System information provides dashboards and
reports that assist management in decision making
decision based on accurate data , where usually
using analytical data predictive to make better
decision about future production , so leaders can
get information about activity operations that
occur and can be decided How many product that
will produced dna sold to pasa,s erta how much
costs are needed to be efficient and effective
(Manrique-Suñén, Andrea, 2023) .
Application system information Correct accounting
(AIS) is essential to improve efficiency operations ,
data accuracy , and retrieval better decision . With
do identification of specific needs company and
goals from implementation of AIS. Determine what
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to expect from this system , like report Faster
finance or tracking more accurate inventory
(Hadian, Azadeh and Adaoglu, 2020) .
System information accountancy own planning
design , like customization system according to
specific needs company . This could include
adjustment report finance , integration with
system others , and settings users , where in the
design design needed design business processes
that will supported by SIA, incl channel work ,
procedures and internal controls (Akhter, 2022) .
On the system information accountancy own
system officially for operational use daily . This
system works monitor system performance and
identification possible problems appear . This
system can do necessary adjustments and repairs
in order update the data necessary to reduce
increasing burden large scale faced by the company
in order increase efficiency operational company
(Jarah, Baker Akram Falah and Almatarneh, 2021)
System information this accounting can do
evaluation periodically on system performance
and the benefits obtained . Collect feedback from
users to find out areas in need refinement , where
this system can understand with definite
information about existing transactions and
feedback , as well prices and decisions customer
purchases via system intended for the sales
process purchase , so that existing data can be
accounted for with Good (Khalid, Bilal and Kot,
2021) .
With follow these steps , companies can ensure that
the implementation of AIS is carried out with That's
right , it provides benefits maximum in terms of
efficiency , accuracy , and retrieval better decision ,
where the more accurate decision taken , then will
have a clear impact on creating something form
intervention about enhancement spending on a
large scale , so as to minimize unnecessary costs ,
as well intensify effectiveness in financing (Mugoni,
Ernest, Nyagadza, Brighton and Hove, 2023) .
With controlled efficiency hope to make it system
existing information can record something incident
existing transactions , so this system can measure
with Good How Existing transactions are
appropriate or not excessive create a huge expense
that incurs problems later day , so required
something installation system accounting in
accordance with what is made according to
application system accounting that can measure
the extent to which decisions can be taken with
right , so effectiveness and efficiency operations
can be significantly changed and profitable
company (Halawa, Farouq, 2019) .
In Indonesia there are 32,193 business units ,
where half this company still Lots Not yet apply
system information accounting in a timely manner
, valid, accountable and also relevant , so system
implemented Not yet make level effectiveness and
efficiency can be enforced with OK , so resulting in
a decline profits gained by some industrial
companies because system information what is and
what is not capable minimize existing costs .
LITERATURE REVIEW
Application System Information Accountancy
Application System Information Accounting (AIS)
requires a structured approach to ensure that the
system can meet organizational needs effectively
(Yanine, Fernando and Campos, 2023) . Here are
more detailed steps to implement SIA with Correct:
1.
Planning
and
preparation
through
identification of specific needs company like
reporting finance , inventory management ,
cost control , and compliance law .
2.
Election system with do study deep about
different AIS vendors and their solutions
offer . Consider functionality , flexibility , and
integrability with existing system .
3.
Planning system with design or revise
business processes to ensure they support
effective implementation of AIS, incl channel
work , internal control , and separation of
duties (Vilarinho, Hermilio, 2023) .
4.
Implementation done with do installation all
device hardware and devices software
required to support AIS , as well move data
from old system to new system with ensure
the data is accurate and complete .
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5.
Testing and validation done with do testing
comprehensive to system to ensure that all
modules and functionality works according
to specifications , as well verify that migrated
data and new data entered into the system
are accurate and valid.
6.
Maintenance and support with do routine
maintenance such as update device software
, database management , and bug fixes to be
sure the system continues to run with fluent
.
7.
Evaluation and improvement done with do
evaluation periodically on AIS performance
and effectiveness . Collect feedback from
user to identify areas of need repair
(Sunarta, I Nyoman and Astuti, 2023) .
Benefits of implementation system information
accounting is:
1.
Data Accuracy useful for reducing human
error in recording and reporting finance .
2.
Efficiency Operational useful for speeding up
the accounting and reporting process
3.
Better Decision Making by providing
accurate and precise information time to
management.
4.
Legal Compliance done with Helps in
compliance
regulations
finance
and
reporting .
5.
Data Security done with protect information
finance sensitive through control data access
and encryption (Lans, JLA, 2023) .
Implementation Process System Information
Accounting for Company Efficiency
Application
System
Information
Effective
accounting (AIS) can greatly improve efficiency
company (Liu, Jinyang, Ye, Kangtao and Liu, 2023)
. Here is a step -by- step process to implement AIS
for efficiency company :
1.
Needs analysis is carried out with do
interview with key stakeholders to
understand accounting and reporting needs
company .
2.
Planning done with form team project with
member from various departments , incl
accounting , IT, and operations .
3.
Election system through determination
criteria evaluation to select an appropriate
AIS, such as functionality , scalability ,
convenience usage , and costs (Grondys,
Katarzyna and Górniak, 2023) .
4.
Planning system through customization
systems to suit specific business processes
and needs company .
5.
Implementation done with install device
hardware and software required to run AIS ,
as well move data from old system to the
new system , ensuring the data is clean ,
accurate , and complete (Laveneziana,
Lorenzo, Prussi, Matteo and Chiaramonti,
2023) .
6.
Testing and validation go through a
thorough system test to be sure all function
running according to specifications and
needs, as well verify the migrated data to be
sure integrity and accuracy .
7.
Maintenance and support through do
routine maintenance , incl update device
software and monitoring system , as well
provide
support
adequate
technical
assistance user with possible problems or
questions they have .
8.
Evaluation and improvement through an
evaluation process periodically on the
performance
and
benefits
of
AIS
(Viktorelius, Martin and Lundh, 2019) .
The benefits of implementing AIS for company
efficiency are:
1.
Accuracy and Speed Reporting , where with
increase accuracy and speed in reporting
finances , which makes it possible taking
faster and more precise decisions .
2.
Process Automation with reduce manual
work with automate the accounting process
, so reduce errors and improve efficiency .
3.
Cost Control , where with makes it possible
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better cost control with provides real-time
and detailed financial data .
4.
Compliance , with help company fulfil
condition obedience laws and regulations
with provide documentation and reporting
required .
5.
Better Cash Management with makes it
possible better cash management through
tracking real-time transactions and balances
(Fiorello, Michele, 2023) .
Application Efficiency in Companies
Application efficiency in a company is a systematic
process of optimizing source power , reduce waste
, and improve productivity (Peron, Mirco, 2022) .
Following are the steps and strategies you can take
to implement efficiency in the company :
1.
Process analysis and continuation done
carry out a thorough analysis to all business
processes to identify areas that can be
improved .
2.
Use
technology
done
with
do
implementation automation in various
business processes to reduce manual work
and improve accuracy .
3.
Resource management human power is
exercised with apply efficient inventory
management system to ensure availability
stock without advantages or disadvantages
(Habib, Mohammad Ahsan, Rizvan, Ratul and
Ahmed, 2023) .
4.
Enhancement
quality
done
with
implementation procedure control strict
quality to reduce disabled products and
improve satisfaction customer .
5.
Development employee done with invest in
training and development employees to
improve skills and productivity they
(Dewan, Mohammud Hanif and Godina,
2023) .
6.
Monitoring and evaluation done with set key
performance indicators (KPI) to measure
efficiency and productivity in various
department .
7.
Management time done with use project
management techniques to ensure project
resolved appropriate on time and within
budget (Cornwell, Nikki, 2023) .
RESEARCH METHODS
Method this research was carried out use method
descriptive qualitative with use method systematic
literature review , where according to (Thuan,
Pham Quoc, 2022) method Systematic Literature
Review (SLR) is a method used to identify , evaluate
, and interpret something source problem from the
data, then qualitatively translated .. As for
technique data collection is carried out with use
interviews and documentation studies through
literature study , where interview done with do
interview to object study that is a number of
companies that use it system information
accountancy (Thuan, Pham Quoc, 2022) .
Documentation study through literature study is a
method research that collects and analyzes
information from various source written that has
been There is previously . It's involving review
relevant literature to understand and evaluate
knowledge that has been There is about something
topic certain (Fragoso, Rui and Vieira, 2022) .
RESEARCH RESULT AND DISCUSSION
RESEARCH RESULT
Implementation Process System Information
Accounting in Companies to Improve Company
Efficiency
Application System Information Accounting (AIS)
in companies can improve efficiency operational
with provide accurate and precise data time , as
well automate many business processes . Following
are the steps details for implementing AIS in the
company with objective increase efficiency :
1.
Planning and preparation
a.
Needs analysis through identification of
specific needs company , incl type report required
finances , required modules ( e.g. , inventory
management, fixed asset management , payroll ) ,
and integration with system other .
b.
Feasibility study through cost- benefit
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analysis to determine appropriateness SIA project ,
including device costs software , device hard work
, training , and operational costs period long .
2.
Election system
a.
Evaluate vendors via determination criteria
vendor selection , such as functionality , flexibility ,
scalability , convenience usage , support customers
, and costs.
b.
Test and demo through system demos and
trials from multiple vendors to evaluate suitability
with company needs .
3.
Design and customization
a.
Business process design done with adjust
system in accordance with the desired business
processes , incl configuration module , flow work ,
and reports .
b.
System integration done with ensure AIS is
integrated with other systems in use enterprise ,
such as ERP, CRM, or inventory management
systems .
4.
Implementation
a.
Installation and setup through configuration
system according to company needs and result
customization .
b.
Data migration is performed with carry out
data migration from old system to new system with
ensure data is clean , accurate , and complete .
5.
Training and testing
a.
Training user with do provision of training
programs for all user end so they can use system
effectively .
b.
Testing system done with test all
functionality system to ensure that they works
accordingly specifications .
6.
Maintenance and evaluation
a.
Routine maintenance is carried out with do
update device software regularly to ensure the
system remains safe and has functionality latest .
b.
Evaluation and improvement done with
evaluation periodically on the performance and
benefits of SIA (Handoyo, Sofik, 2023) .
Relationship Between Applications System
Information Accountancy To Company Efficiency
Application System Information Accounting (AIS)
has significant relationship to efficiency company .
SIA helps in managing information finance and
operations more effectively and efficiently , which
in turn increase productivity , reduce costs, and
improve quality taking decision . Here are some
aspect main explanation the relationship :
1.
Automation and reduction human error ,
which SIA automates many accounting
processes like recording transactions ,
reporting
finances
,
and
account
reconciliation . This reduces the time
required to complete these tasks and reduce
reliance on manual data entry .
2.
Accuracy and speed information , where AIS
provides real-time financial and operational
data , enabling management to create faster
and more informed decisions accurate
information .
3.
Management of inventory and cost sources ,
with which AIS is often integrated with
inventory management system , which
makes it possible company to manage stock
more efficiently , reducing storage costs , and
preventing advantages or disadvantages
stock .
4.
Enhancement internal control , where the
AIS allows monitoring and auditing
transactions finances automatically ,
improve transparency and helps in detection
early anomalies or suspicious activity .
5.
Taking Better decisions , which SIA provides
Powerful analytical tools to analyze financial
and operational data , enabling management
to identify trends , evaluate performance,
and create better decision (Paramonova,
Svetlana, Nehler, Therese and Thollander,
2021) .
Effective implementation of AIS brings Lots
contributing benefits directly on efficiency
company . With automate processes, providing
accurate and precise data time , and improve
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internal control , AIS allows companies to reduce
costs, improve productivity , and making better
decisions , all of them contribute to improvement
efficiency operations and success period long
company .
DISCUSSION
Based on results study application System
Information Accounting (AIS) in companies can
improve efficiency operational with provide
accurate and precise data time , as well automate
many business processes . This is in accordance
with study (Deepu, TS and Ravi, 2023) which states
that the system information accountancy will
create change from manual work becomes
computerized as a way to create efficiency
Research result explains that implementation
System Information Accounting (AIS) has
significant relationship to efficiency company . SIA
helps in managing information finance and
operations more effectively and efficiently , which
in turn increase productivity , reduce costs, and
improve quality taking decision . This is in line with
study (Bartosova, Viera, 2024) which states that
the influence is emerging from application SIA is an
easier job effective dna efficient , as well capable
create work controlled by the system commuting
dna digital system that makes it easy user find the
data needed to create taking good decisions and
useful for activities operational company
furthermore
IMPLEMENTATION
With its implementation system information
accounting in the company party the company can
stabilize costs that tend to rise, if Still use manual
equipment , as well capable create efficiency that
can be reduced large financing , as well create
effective and efficient systems and data , as well as
the resulting data become relevant and will makes
it easy to pick up decision company .
CONCLUSION
According to the results research above , it can be
concluded that the application System Information
Accounting (AIS) in companies can improve
efficiency operational with provide accurate and
precise data time , as well automate many business
processes , as well application System Information
Accounting (AIS) has significant relationship to
efficiency company . SIA helps in managing
information finance and operations more
effectively and efficiently , which in turn increase
productivity , reduce costs, and improve quality
taking decision .
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