The Role and Effectiveness of Accounting Information Systems in Modern Organizations: A Comprehensive Analysis
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Abstract
In today's dynamic business environment, the accuracy and efficiency of financial data processing are paramount for organizational success. Accounting Information Systems (AIS) have emerged as critical tools that integrate traditional accounting practices with advanced information technology, offering businesses a structured mechanism for collecting, processing, and reporting financial information. This study examines the significance of AIS by reviewing existing literature and employing a mixed-methods approach, including surveys, interviews, and case studies, to assess its effectiveness. The findings indicate that while AIS significantly improves financial reporting accuracy, efficiency, and decision-making, its successful implementation depends on overcoming challenges such as high initial costs, employee resistance, and the need for continuous training. The study concludes by offering practical recommendations for optimizing AIS implementation and suggests areas for ongoing system evaluation and improvement.
References
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Nazara, E. M., & Nasien, D. (2024). Employee Attendance System Using Rapid Application Development Method Based on Location Based Service. Journal of Applied Business and Technology, 5(2), 96–104. https://doi.org/https://doi.org/10.35145/jabt.v5i2.148
Ngatno, Junaedi, A. T., & Komardi, D. (2022). Discipline, Service Orientation, Integrity, and Leadership Style on Job Satisfaction and Performance of High School Teachers in Tanah Putih District. Journal of Applied Business and Technology, 3(2), 153–165.
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Nyoto, R. L. V., Nyoto, & Renaldo, N. (2024). Information Technology Advancements for A Digital Economy. Informatica and Digital Insight Journal, 1(1), 1–7. https://doi.org/https://doi.org/10.61230/informatica.v1i1.67
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Purwati, A. A., Hamzah, Z., Hamzah, M. L., & Deli, M. M. (2023). Digital and Entrepreneurial Literacy in Increasing Students’ Entrepreneurial Interest in the Technological Era. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 34–43. https://doi.org/https://doi.org/10.35145/icobima.v2i1.3498
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Rafa’i, A., Junaedi, A. T., Nyoto, Renaldo, N., & Sultan, F. M. M. (2023). The Effect of Organizational Commitment and Competence on Work Motivation and Work Performance at SMA Negeri Tapung District. Nexus Synergy: A Business Perspective, 1(1), 1–13. https://firstcierapublisher.com/index.php/nexus/article/view/1
Rafizal, J., Nyoto, Sudarno, & Sulta, F. M. M. (2022). Organizational Culture, Work Environment, and Workload on the Performance of POLRI Members (Case Study in Pekanbaru Police Criminal Reserve Unit). Journal of Applied Business and Technology, 3(3), 263–271.
Renaldo, N., Andi, Putri, N. Y., & Yani, F. (2023). Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 1(2), 443–451. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3078
Renaldo, N., Junaedi, A. T., Fadrul, Sudarno, Suhardjo, Suyono, Andi, & Veronica, K. (2023). Manajemen Utang untuk Perencana Keuangan Perusahaan (Target Generasi Z). JUDIKAT: Jurnal Pengabdian Kepada Masyarakat, 3(1), 19–33.
Renaldo, N., Junaedi, A. T., Sudarno, Hutahuruk, M. B., Fransisca, L., & Cecilia. (2022). Social Accounting and Social Performance Measurement in Corporate Social Responsibility. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 10–16. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2742
Renaldo, N., Rozalia, D. K., Musa, S., Wahid, N., & Cecilia. (2023). Current Ratio, Firm Size, and Return on Equity on Price Earnings Ratio with Dividend Payout Ratio as a Moderation and Firm Characteristic as Control Variable on the MNC 36 Index Period 2017-2021. Journal of Applied Business and Technology, 4(3), 214–226. https://doi.org/10.35145/jabt.v4i3.136
Renaldo, N., Sudarno, S., Hughes, A., Smith, H., & Schmidt, M. (2024). Unearthed Treasures by Unlocking the Secrets of Forgotten Cash through Dynamic Cash Flow Analysis. Luxury: Landscape of Business Administration, 2(1), 85–92. https://doi.org/10.61230/luxury.v2i1.75
Renaldo, N., Suhardjo, Suharti, Suyono, & Cecilia. (2022). Optimizing Company Finances Using Business Intelligence in Accounting. Journal of Applied Business and Technology, 3(2), 209–213. https://doi.org/https://doi.org/10.35145/jabt.v3i2.107
Renaldo, N., Suhardjo, Suyono, Andi, Veronica, K., & David, R. (2022). Good Corporate Governance Moderates the Effect of Environmental Performance and Social Performance on Financial Performance. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 1–9. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2741
Renaldo, N., Tavip, A., Musa, S., Wahid, N., & Cecilia, C. (2024). Mapping the Financial Technology Industry in Indonesia. Journal of Applied Business and Technology, 5(1), 61–66. https://doi.org/https://doi.org/10.35145/jabt.v5i1.162
Renaldo, N., Vomizon, R., Nuonnad, D. O., Okšav, N., & Hilas, R. A. (2023). The Use of ANOVA in Comparative Analysis of Exchange Rates in Indonesia. Nexus Synergy: A Business Perspective, 1(2), 100–108. http://firstcierapublisher.com/index.php/nexus/article/view/47
Sekaran, U., & Bougie, R. (2016). Research Method for Business A Skill-Building Approach Seventh Edition (Seventh Ed). John Wiley & Sons. https://doi.org/10.1007/978-94-007-0753-5_102084
Sudarno, Putri, N. Y., Renaldo, N., Hutahuruk, M. B., & Cecilia. (2022). Leveraging Information Technology for Enhanced Information Quality and Managerial Performance. Journal of Applied Business and Technology, 3(1), 102–114. https://doi.org/https://doi.org/10.35145/jabt.v3i1.97
Suhardjo, S., Renaldo, N., Sevendy, T., Wahid, N., & Cecilia, C. (2023). Customer Satisfaction with Online Food Delivery Services. Luxury: Landscape of Business Administration, 1(2), 90–101. https://firstcierapublisher.com/index.php/luxury/article/view/27
Susanti, W., Nasution, T., Tendra, G., Simeru, A., & Yuliendi, R. R. (2024). Assessing Students’ Critical Thinking Skills in Terms of Cognitive Style: A Study of the Application of the Inquiry Collaborative Based V-Lab Model in Programming Courses. Journal of Applied Business and Technology, 5(2), 67–71. https://doi.org/10.35145/jabt.v5i2.165
Amin, A. M., & Wijaya, J. (2024). Brand Trust, Celebrity Endorser, and Product Bundling on Purchasing Interest and Its Impact on Decisions to Purchase Starbucks Drink at Pekanbaru. Interconnection: An Economic Perspective Horizon, 1(4), 181–197. https://doi.org/https://doi.org/10.61230/interconnection.v1i4.69
Anton, Fernando, E., Estu, A. Z., Eddy, P., & Andi. (2023). Financial Report Fraud Determinants (Banking and Insurance Sub-Sector Companies on the Indonesia Stock Exchange 2017-2021). Nexus Synergy: A Business Perspective, 1(1), 32–50. https://firstcierapublisher.com/index.php/nexus/article/view/12
Badrianto, Y., Yudhyani, E., Runtunuwu, P. C. H., Heriyanto, Panjaitan, H. P., Junaedi, A. T., Sudarno, Alamsyah, Sudirman, A., Suyono, Renaldo, N., & Andi. (2023). Pengantar Bisnis: Memenangkan Persaingan Kompetitif Bisnis (H. F. Ningrum (ed.); Vol. 4, Issue 1). Media Sains Indonesia.
Chandra, S., Tianto, A., Veronica, V., Ng, M., & David, D. (2023). The Influence of Products, Prices, Promotions, and Places on Purchase Decisions at PT. Arta Agrindo Subur Pratama Pekanbaru. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 257–270. https://doi.org/https://doi.org/10.35145/icobima.v2i1.4084
Chen, J., & Gustientiedina, G. (2024). Implementation of Fuzzy Expert System to Detect Parkinson’s Disease Based on Mobile. Journal of Applied Business and Technology, 5(2), 72–81. https://doi.org/10.35145/jabt.v5i2.145
Effendy, C., & Gusrianty, G. (2024). Application of Round Robin in Scheduling in Web-Based Wedding Organizers. Journal of Applied Business and Technology, 5(2), 90–95. https://doi.org/https://doi.org/10.35145/jabt.v5i2.150
Hanapiah, U. (2023). The Effect of Experiment Methods on Student Learning Results in Learning IPA in Class VIII Mts. Negeri 2 Labuan. Reflection: Education and Pedagogical Insights, 1(3), 99–105. http://firstcierapublisher.com/index.php/reflection/article/view/36
Junaedi, A. T., Renaldo, N., Yovita, I., Augustine, Y., & Veronica, K. (2023). Uncovering the Path to Successful Digital Performance through Digital Technology and Digital Culture as Moderation. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 71–81. https://doi.org/https://doi.org/10.35145/icobima.v2i1.3959
Junaedi, A. T., Renaldo, N., Yovita, I., Veronica, K., & Jahrizal. (2023a). Revolusi Digital Dalam Perspektif Bisnis (Sudarno & M. B. Hutahuruk (eds.)). PT. Literasi Nusantara Abadi Grup.
Junaedi, A. T., Renaldo, N., Yovita, I., Veronica, K., & Jahrizal. (2023b). Development of Digital Economy Teaching Materials: Basic Concepts of Business Intelligence. Reflection: Education and Pedagogical Insights, 1(2), 51–61. https://doi.org/10.61230/reflection.v1i2.28
Kudri, W. M., & Putra, R. (2024a). Elevating Village Financial Care: Igniting Excellence through Dynamic Education and Training in Work Motivation. Interconnection: An Economic Perspective Horizon, 1(4), 218–232. https://doi.org/https://doi.org/10.61230/interconnection.v1i4.73
Kudri, W. M., & Putra, R. (2024b). Leadership Style, Work Stress, and Digital Organizational Communication to Employee Performance on PT Bentoro Adisandi Ivena Pekanbaru. Informatica and Digital Insight Journal, 1(1), 8–23.
Marillo, C., Freeman, B., Espanha, A., Watson, J., & Viphindrat, B. (2024). Strategies for Competence Development in Dynamic Business Landscapes. Interconnection: An Economic Perspective Horizon, 1(4), 233–241. https://doi.org/https://doi.org/10.61230/interconnection.v1i4.76
Nazara, E. M., & Nasien, D. (2024). Employee Attendance System Using Rapid Application Development Method Based on Location Based Service. Journal of Applied Business and Technology, 5(2), 96–104. https://doi.org/https://doi.org/10.35145/jabt.v5i2.148
Ngatno, Junaedi, A. T., & Komardi, D. (2022). Discipline, Service Orientation, Integrity, and Leadership Style on Job Satisfaction and Performance of High School Teachers in Tanah Putih District. Journal of Applied Business and Technology, 3(2), 153–165.
Nyoto, Effendi, I., & Renaldo, N. (2023). SWOT Analysis of Potential Regional Original Income and Development of Bakar Tongkang Bagansiapiapi Cultural Tourism. Jurnal Manajemen Industri Dan Logistik, 07, 299–308. https://doi.org/10.30988/jmil.v7i1.1344
Nyoto, R. L. V., Nyoto, & Renaldo, N. (2024). Information Technology Advancements for A Digital Economy. Informatica and Digital Insight Journal, 1(1), 1–7. https://doi.org/https://doi.org/10.61230/informatica.v1i1.67
Panjaitan, H. P., Lumenta, M. Y., Febriyanto, F., Suyono, S., Rusilawati, E., & Kudri, W. M. (2023). The Influence of Leadership, Motivation, and Compensation on Employee Performance at PT. LG Electronics. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 238–256. https://doi.org/https://doi.org/10.35145/icobima.v2i1.4070
Patel, R., Müller, K., Kvirkvelia, G., Smith, J., & Wilson, E. (2024). Zero Trust Security Architecture Raises the Future Paradigm in Information Systems. Informatica and Digital Insight Journal, 1(1), 24–34. https://firstcierapublisher.com/index.php/Informatica/article/view/77
Purwati, A. A., Hamzah, Z., Hamzah, M. L., & Deli, M. M. (2023). Digital and Entrepreneurial Literacy in Increasing Students’ Entrepreneurial Interest in the Technological Era. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 34–43. https://doi.org/https://doi.org/10.35145/icobima.v2i1.3498
Putra, R., & Kudri, W. M. (2024). Fueling Success: Unleashing the Power of Motivation, Nurturing Work Environments, and Cultivating Organizational Culture for Peak Job Satisfaction and Performance. Luxury: Landscape of Business Administration, 2(1), 71–84. https://doi.org/https://doi.org/10.61230/luxury.v2i1.72
Rafa’i, A., Junaedi, A. T., Nyoto, Renaldo, N., & Sultan, F. M. M. (2023). The Effect of Organizational Commitment and Competence on Work Motivation and Work Performance at SMA Negeri Tapung District. Nexus Synergy: A Business Perspective, 1(1), 1–13. https://firstcierapublisher.com/index.php/nexus/article/view/1
Rafizal, J., Nyoto, Sudarno, & Sulta, F. M. M. (2022). Organizational Culture, Work Environment, and Workload on the Performance of POLRI Members (Case Study in Pekanbaru Police Criminal Reserve Unit). Journal of Applied Business and Technology, 3(3), 263–271.
Renaldo, N., Andi, Putri, N. Y., & Yani, F. (2023). Development of Teaching Materials for a New Accounting Paradigm: From Concepts to Green Accounting Types. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 1(2), 443–451. https://doi.org/https://doi.org/10.35145/icobima.v1i2.3078
Renaldo, N., Junaedi, A. T., Fadrul, Sudarno, Suhardjo, Suyono, Andi, & Veronica, K. (2023). Manajemen Utang untuk Perencana Keuangan Perusahaan (Target Generasi Z). JUDIKAT: Jurnal Pengabdian Kepada Masyarakat, 3(1), 19–33.
Renaldo, N., Junaedi, A. T., Sudarno, Hutahuruk, M. B., Fransisca, L., & Cecilia. (2022). Social Accounting and Social Performance Measurement in Corporate Social Responsibility. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 10–16. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2742
Renaldo, N., Rozalia, D. K., Musa, S., Wahid, N., & Cecilia. (2023). Current Ratio, Firm Size, and Return on Equity on Price Earnings Ratio with Dividend Payout Ratio as a Moderation and Firm Characteristic as Control Variable on the MNC 36 Index Period 2017-2021. Journal of Applied Business and Technology, 4(3), 214–226. https://doi.org/10.35145/jabt.v4i3.136
Renaldo, N., Sudarno, S., Hughes, A., Smith, H., & Schmidt, M. (2024). Unearthed Treasures by Unlocking the Secrets of Forgotten Cash through Dynamic Cash Flow Analysis. Luxury: Landscape of Business Administration, 2(1), 85–92. https://doi.org/10.61230/luxury.v2i1.75
Renaldo, N., Suhardjo, Suharti, Suyono, & Cecilia. (2022). Optimizing Company Finances Using Business Intelligence in Accounting. Journal of Applied Business and Technology, 3(2), 209–213. https://doi.org/https://doi.org/10.35145/jabt.v3i2.107
Renaldo, N., Suhardjo, Suyono, Andi, Veronica, K., & David, R. (2022). Good Corporate Governance Moderates the Effect of Environmental Performance and Social Performance on Financial Performance. International Conference on Business Management and Accounting (ICOBIMA), 1(1), 1–9. https://doi.org/https://doi.org/10.35145/icobima.v1i1.2741
Renaldo, N., Tavip, A., Musa, S., Wahid, N., & Cecilia, C. (2024). Mapping the Financial Technology Industry in Indonesia. Journal of Applied Business and Technology, 5(1), 61–66. https://doi.org/https://doi.org/10.35145/jabt.v5i1.162
Renaldo, N., Vomizon, R., Nuonnad, D. O., Okšav, N., & Hilas, R. A. (2023). The Use of ANOVA in Comparative Analysis of Exchange Rates in Indonesia. Nexus Synergy: A Business Perspective, 1(2), 100–108. http://firstcierapublisher.com/index.php/nexus/article/view/47
Sekaran, U., & Bougie, R. (2016). Research Method for Business A Skill-Building Approach Seventh Edition (Seventh Ed). John Wiley & Sons. https://doi.org/10.1007/978-94-007-0753-5_102084
Sudarno, Putri, N. Y., Renaldo, N., Hutahuruk, M. B., & Cecilia. (2022). Leveraging Information Technology for Enhanced Information Quality and Managerial Performance. Journal of Applied Business and Technology, 3(1), 102–114. https://doi.org/https://doi.org/10.35145/jabt.v3i1.97
Suhardjo, S., Renaldo, N., Sevendy, T., Wahid, N., & Cecilia, C. (2023). Customer Satisfaction with Online Food Delivery Services. Luxury: Landscape of Business Administration, 1(2), 90–101. https://firstcierapublisher.com/index.php/luxury/article/view/27
Susanti, W., Nasution, T., Tendra, G., Simeru, A., & Yuliendi, R. R. (2024). Assessing Students’ Critical Thinking Skills in Terms of Cognitive Style: A Study of the Application of the Inquiry Collaborative Based V-Lab Model in Programming Courses. Journal of Applied Business and Technology, 5(2), 67–71. https://doi.org/10.35145/jabt.v5i2.165
Published
2024-05-25
How to Cite
MUKHSIN, Mukhsin et al.
The Role and Effectiveness of Accounting Information Systems in Modern Organizations: A Comprehensive Analysis.
International Conference on Business Management and Accounting, [S.l.], v. 2, n. 2, p. 362-367, may 2024.
ISSN 2988-5590.
Available at: <https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/ICOBIMA/article/view/4389>. Date accessed: 05 oct. 2024.
doi: https://doi.org/10.35145/icobima.v2i2.4389.
Section
Articles
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
