link slot gacor maxwin slot server thailand slot maxwin joker123 situs slot gacor 2023 terpercaya slot thailand link slot thailand slot deposit qris dubai slot 777 slot powergaming88 Judi slot triofus cheat slot slot luar negeri slot gacor maxwin slot gacor hari ini slot gacor terbaru slot gacor 888slot mahjong ways 2 slot thailand jp slot slot qris ktm303 slot 777 akun pro Slot Thailand Starlight Princess Mahjong Ways Sv388 x500 slot slot luar negeri slot qris ladangtoto slot server thailand slot princess mahjong ways 2 slot bni slot bri slot bsi slot danamon slot gopay slot server korea slot malaysia slot amerika slot rusia fan tan monopoly live lightning roulette mega ball sweet bonanza candyland mega sic bo mega baccarat andar bahar sbobet88 888slot slot88 ktm303 live22 slot vietnam slot rusia slot korea slot princess nolimit city sbobet88 ktm303 slot dubai sabung ayam akun gacor slot qris slot thaiand jp slot powergaming88 slot thailand slot maxwin slot gacor malam ini pg soft demo slot koi gate casino online Slot Thailand Slot Zeus Pg Soft Slot Olympus Sbobet Slot Thailand Slot Zeus Pg Soft Starlight Princess Slot Gacor Maxwin Joker123 Sv388 Slot Thailand Slot Zeus Pg Soft Joker123 Sv388 Slot Thailand Slot Qris slot thailand slot thailand rtp slot ladangtoto 888slot slot zeus slot thailand slot kamboja mahjong ways 2 slot deposit pulsa https://penghargaan.kemenkopukm.go.id/demo/ sv388 slot server kamboja slot server jepang slot deposit pulsa joker123 pg soft mahjong ways 2 888slot gb777 joker123 slot zeus slot rusia slot jepang slot zeus slot77 pg soft rtp slot slot thailand slot thailand slot88 nolimit city slot jepang slot kamboja slot777 rtp slot slot zeus slot server luar negeri sv388 mahjong ways 2 slot deposit dana slot deposit ovo pg soft sweet bonanza thor megaways mahjong ways 2 slot deposit pulsa meong77 spaceman slot gopay slot ovo slot dana slot thailand slot kamboja slot jepang slot zeus rtp slot slot mahjong ways slot thailand slot thailand slot mahjong ways slot thailand slot kamboja slot qris slot deposit dana slot dana nolimit city slot princess mahjong ways 2 slot thailand sv388 starlight princess slot thailand slot kamboja slot jepang slot luar negeri slot777 slot zeus mahjong ways 2 slot888 rtp slot slot zeus slot88 slot zeus slot princess pg soft slot777 slot kamboja slot jepang slot rusia slot malaysia slot korea slot myanmar Slot Thailand Slot Zeus http://labse.ce.undip.ac.id/sejarah/gacorx/ Slot Thailand Slot Thailand Starlight Princess Mahjong Ways 2 Slot Maxwin ladangtoto Slot Thailand slot thailand akun pro kamboja slot filipina joker123 slot zeus slot88 slot thailand slot thailand slot kamboja slot mahjong slot777 slot megaways NEW SLOT POLA GACOR Mahjong Ways 2 Pg Soft Sv388 Joker123 Slot Ovo Slot Gopay Slot Bank BSI Gates Of Gatotkaca Idn Slot Slot Toto Slot Receh Slot Hoki Slot Asia Depo Slot Nexus Slot Slot X500 Slot Dana Slot Server Luar Slot Thailand https://imwi.ac.id/assets/files/gacor-maxwin/ Slot Thailand Slot Zeus https://mandiri-gacor.angkolatimur.tapselkab.go.id/ jp slot slot ganas https://cheat-gacor.angkolatimur.tapselkab.go.id/ crazy time live slot qris https://sqris.angkolatimur.tapselkab.go.id/ slot akurat slot bca slot bni slot thailand qris slot zeus https://sibangkodir.bpsdm.jatimprov.go.id/vendor/phpspec/sqris/ server thailand https://pragmaticplay.dharmasatyasarana.co.id/ https://joker123.dharmasatyasarana.co.id/ https://pg-soft.dharmasatyasarana.co.id/ https://server-thailand.dharmasatyasarana.co.id/ https://dana.sidamaju.skom.id/ https://ovo.sidamaju.skom.id/ https://gopay.sidamaju.skom.id/ https://joker123.putramuko.co.id/ https://akun-pro-rusia.mariyadl.sch.id/ https://ws168.putramuko.co.id/ https://pgsoft.putramuko.co.id/ sv388 joker123 zeus slot princess 1000 mahjong ways rtp slot slot88 server thailand slot zeus mahjong ways rtp slot slot princess sv388 joker123 digmaan server thailand server hongkong slot ovo slot gopay slot linkaja joker123 nolimit city sv388 starlight princess mahjong ways pg slot slot zeus sv388 server thailand joker123 sv388 mahjong ways zeusslot powergaming88 starlight princess idn slot ladangtoto https://joker123.elearningmansatuokit.sch.id/ slot server thailand slot thailand https://slot-thailand.itr.ac.id/ https://pn-watansoppeng.go.id/media/jui/server-thailand/ https://dinkes.hsu.go.id/wp-content/uploads/server-thailand/ ladangtoto nolimit city koi gate sicbo online roulette online lice casino live22 baccarat online nolimit city slot ovo slot gopay slot77 pragmati play starlight princess slot pg soft slot mahjong slot zeus slot thailand starlight princess mahjong ways joker123 sv388 rtp slot slot dana slot ovo slot gopay nolimit city digmaan sabung ayam online slot zeus starlight princess mahjong ways joker123 sv388 rtp slot slot mania slot zeus slot88 slot thailand slot thailand slot thailand server thailand slot88 slot thailand slot mahjong slot88 slot zeus pg soft slot gacor maxwin sv388 joker123 ladangtoto 66kbet ying77 slot thailand server thailand slot maxwin slot88 pragmatic play judi bola live casino sv388 sbobet mahjong ways pragmaticplay sv388 sv388 pragmatic play slot gacor maxwin pg soft gates of olympus joker123 sv388 pg soft slot mahjong slot dana mahjong ways ladangtoto ying77 66kbet gaming88 slot thailand server thailand sabung ayam online slot mania slot mahjong slot bet 200 slot dana slot hoki slot x500 slot pgsoft slot thailand slot kamboja slot jepang slot amerika slot mahjong slot gacor 2023 slot x500 ladangtoto slot server kamboja nolimit city digmaan slot thailand dewaslot digmaan sv388 slot joker123 mahjong ways 2 slot zeus starlight princess slot88 pg soft slot olympus 66kbet ladang toto ying77 gaming88 dewaslot pg soft 66kbet ying77 ladangtoto dewaslot scv388 sabung ayam online slot sabung ayam online live casino digmaan slot pragmatic slot jepang slot china slot kamboja slot rusia slot malaysia slot amerika slot thailand slot zeus slot ovo slot dana slot gopay sicbo online roulette online joker123 slot mahjong tembak ikan online joker123 live casino slot123 66k ying77 ladangtoto sabung ayam online 66k ying77 ladangtoto live casino online sabung ayam online 66k ying77 ladangtoto slot thailand ladangtoto ladangtoto sv388 ladangtoto ladangtoto ladangtoto sv388 ladangtoto sv388 66kbet ying77 gaming88 dewaslot ladangtoto slot thailand slot thailand ladangtoto 66k bet ying77bet 66k one ladangtoto ying77 slot maxwin 66k bet ying77bet ladangtoto slot zeus slot thailand slot thailand server thailand slot thailand slot thailand server thailand slot thailand slot thailand slot thailand slot thailand slot thailand slot thailand slot thailand slot thailand slot thailand slot gacor ladangtoto2 slot thailand server thailand ying77 bet ying77 ladangtoto 66k bet slot gacor server thailand slot88 slot thailand ying77 ying77 slot88 ladangtoto ladangtoto sabung ayam online slot thailand slot maxwin sv388 pg soft mahjong ways sv388 mahjong ways 2 sv388 slot thailand 66k bet slot sv388 ladangtoto slot zeus slot gacor dewaslot ladangtoto 66k bet slot dana sabung ayam online sabung ayam inline slot thailand slot thailand slot mahjong slot thailand slot gopay slot toto slot server thailand slot thailand slot gacor slot server thailand slot gacor slot kakek zeus slot thailand situs slot wwg slot slot daftar judi slot online indonesia slot mahjong ways slot gacor slot mawin slot gacor slot thailand slot thailand slot gacor slot gacor demo slot pragmatic sv388 slot88 pgsoft slot gacor Daftar Judi Slot Online Indonesia Paling Gacor di Indonesia Daftar Situs Judi Slot Online SLOT88 lucky neko slot gacor slot88 slot kakek slot maxwin slot thailand Slot Mahjong Ways 2 Mudah Jackpot Paus di PG Soft Hari ini 2023 Lucky Neko Situs Slot Gacor Pgsoft Hari Ini SITUS SABUNG AYAM SV388 ONLINE DAFTAR LINK LOGIN APK AGEN SV388 Daftar Judi Slot Online Indonesia Paling Gacor di Indonesia ON DESIGNING AN INFORMATION SYSTEM APPLIED FOR THE COMMERCIAL COMPANIES | Jasim | Accumulated Journal (Accounting and Management Research Edition)

ON DESIGNING AN INFORMATION SYSTEM APPLIED FOR THE COMMERCIAL COMPANIES

Yaser A. Jasim, Ali Jalal Awqati, Russel A. Hassan, Nurul Izzah Lubis

Sari


This paper attempts to study the designing of the accounting information system to be used and applied in commercial companies. Therefore, the principal and fundamental aim and objective of this paper are to give the best approaches and techniques of modeling a good, robust, and reliable accounting information system that focuses on Transaction Processing System, General Ledger, Financial Reporting System and Management Reporting System in the commercial company. The researchers designed the main charts of the system that will help in the construction of an ideal and robust Accounting Information System (AIS), with the simple and lowest cost methods, techniques, and approaches. In addition, the practical section in this paper depicts the accounts of the company, the financial statements, invoice, income statement, balance sheet, assets, liabilities and the important factor is the relationship between the accounts. The proposed information system is designed to be flexible to suite most of the commercial companies due to the difference among each of them. Therefore, after applying it the information system showed a great relation between accounts. The main conclusion of this paper is that the analyzing and designing process of an accounting information system (AIS) needs a good knowledge about the commercial environment that surrounded the represented company which will be as wisdom in knowledge representation science.


Kata Kunci


Data Modelling; Accounting System; AIS; Financial Statements.

Teks Lengkap:

PDF

Referensi


Bernstein, Leopold, and Wild, John, (2000), “Financial Statement Analysis: Theory, Application, and Interpretation," New York, McGraw- Hill Companies, Inc.

Bodie, Zane; Alex Kane; Alan J. Marcus, (2004), “Essentials of Investments," 5th ed., McGraw-Hill Irwin, pp. 455.

Dawood, Harith A., Thabit, Thabit H., Jasim, Yaser A., (2015), “Proposed Approach to Apply a Green Balanced Scorecard at The Iraqi Environment," 2nd International Conference on Ecology, Environment, And Energy, Ishik University, Erbil, Iraq.

Dufera, Abdi, (2010), “Financial Performance Evaluation: A Case Study of Awash International Bank (AIB)," Mekelle University, Mekelle, Ethiopia.

Epstein, Barry J.; Eva K. Jermakowicz, (2007), “Interpretation and Application of International Financial Reporting Standards," John Wiley & Sons, pp. 91–97.

Neely, M.C. and Wheelock, D.C., (1997), “Why Does Bank Performance Vary Across States," Federal Reserve Bank of St. Louis Review, Vol.79, No.2.

Peters, D., Raad, E., and Sinkey F. Joseph, (2004), “The performance of banks in postwar Lebanon," International Journal of Business, 9(3), pp. 259- 28.

Ross, S. A., Westerfield, R. W, Jaffe, J., (2005), “Corporate Finance," McGraw-Hill Inc., 7th Ed.

Saleh, A. S., and Z. Rami, (2006), “Islamic Banking Performance in the Middle East: A Case Study of Jordan," Working Paper 06-21, Department of Economics, University of Wollongong.

Samad, Abdus, and Kabir Hassan, (2000), “The Performance of Malaysian Islamic Bank During 1984-1997: An Exploratory Study”, Thoughts on Economics 10, no. 1.

SBDC, (2004), “Financial Statement Analysis for Small Businesses A Resource Guide," Virginia Small Business Development Center Network, USA.

Thabit, Thabit H., and Jasim, Yaser A., (2017), “Applying IT in Accounting, Environment, and Computer Science Studies," LAP- Lambert Academic Publisher, Germany.

Thabit, Thabit H., and Jasim, Yaser A., (2017), “The Impact of Information Security International Standards: Enhancing the Efficiency of E-Publishing over Cloud Computing," Second International Conference of on Communication Engineering and Computer Science, Cihan University, Erbil, Iraq

Thabit, Thabit H., and Jasim, Yaser A., (2016), “A Manuscript of Knowledge Representation," International Journal of Social Sciences & Economic Environment, India.

Thabit, Thabit H., and Jasim, Yaser A., (2016), “The Role of Environmental Accounting Disclosure to Reduce Harmful Emissions of Oil Refining Companies," The 3rd International Conference on Energy, Environment, and Applied Science, Ishik University, Erbil, Iraq.

Toth, Zsuzsanna, (2012), “The Current Role of Accounting Information Systems," Club of Economics in Miskolc TMP Vol. 8., Nr. 1. pp. 91-95.

Muhamad Sori, Zulkarnain, (2009), “Accounting Information Systems (AIS) and Knowledge Management: A Case Study," American Journal of Scientific Research, ISSN 1450-223X, Issue 4, pp. 36-44, Malaysia.

Noraini M, Radiah Othman, Jamaliah Said, and Erlane K Ghani, (2009), “Financial Reporting Practices of Charity Organizations: A Malaysian Evidence," International Bulletin of Business Administration, ISSN: 1451-243X, Issue 6, Malaysia.

Alaa Salam Jameel, Mohammed Abdul- Karem and Noor Zuhair Mahmood, (2017), “A Review of the Impact of ICT on Business Firms”, International Journal of Latest Engineering and Management Research (IJLEMR), Vol. 2, Issue 1, pp. 15-19.

Manaf B. Raewf, Omar T. Abdulrahman, Thabit H. Thabit and Saif K. Younis, (2016), “The Adoption of E-commerce in SMEs A case study on a sample of Iraqi enterprises”, International Journal of Latest Research in Engineering and Technology (IJLRET), Vol. 2, Issue 6, pp. 38-46.

Amjad Sabir Al-Dalawi, 2015, “Activating Accounting Information System in Light of Electronic Trade in Iraq”, AL-Anbar University journal of Economic and Administration Sciences, Vol. 7, Issue 13, pp. 431-462.




DOI: http://dx.doi.org/10.22303/accumulated.2.1.2020.86-97

Refbacks

  • Saat ini tidak ada refbacks.


##submission.copyrightStatement##

##submission.license.cc.by4.footer##

Kantor Redaksi Accumulated Journal (Accounting and Management Research Edition Journal).

Gedung LPPM Lt2, Kampus Universitas Potensi Utama. Jl. K.L. Yos Sudarso Km 6,5 No.3-A Telp. (061) 6640525 Ext. 214 Tanjung Mulia Medan 20241