On May 31, 2024, 8 lecturers from the Faculty of Economics and Business visited Universiti Sains Islam Malaysia to hold an International Visiting Lecturer and Joint Research. Three of them including myself participated in the International Visiting Lecturer and 5 people participated in Joint Research. The material I brought was Accounting Information System for Entrepeneur.
The material I brought about the financial system that is used daily in Indonesia. Accounting information system (AIS) is a special subsystem of the management information system that has the aim of collecting, processing and reporting information related to financial transactions in accounting. Simply put, all financial transactions in accounting will be recorded in software on a computer that is automated in the presentation of financial statements. So the financial statements can be presented more quickly, accurately and can be accessed anywhere.
The existence of AIS cannot be separated from the development of companies or organizations in the midst of increasingly competitive competitiveness. Everything needs to be done quickly, accurately and efficiently. For this reason, learning about accounting information systems so that they can be applied to companies is a necessity. James and Marshall Romney Steinbart (2005) have described several objectives of studying accounting information systems, including:
- Support and facilitate the company’s daily operations.
- Provide accurate, relevant and timely information and data needed to support the decision-making process.
- Improve the quality of the company and increase accountability in the company’s financial management.
- Ensure the implementation of systems and procedures can run accountably, especially in the administration of financial transactions.
- Assist the smooth accounting process so that the financial statements prepared are more auditable.
- Minimize the possibility of fraud in financial management.
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