Business strategy and use of information technology toward ASEAN MSMEs performance in the post-pandemic crisis

Information technology is currently experiencing a very rapid development, companies in operating their business already use a computerized system to access all activities carried out by the company. An information system is a system that collects, controls, and manages data to extract information needed by users for specific purposes. A good accounting information system and internal control will help the company to achieve its goals. The purpose of this study was to analyze the internal controls on the N2 and SOPP Pospay systems applied at the Pringsewu branch post office, Lampung, Indonesia and discuss how internal controls on the use of accounting information systems at PT Pos Indonesia Pringsewu branch. This research uses a qualitative descriptive method. The theory used in this research is the Technology Acceptance Model (TAM) theory. The method used is descriptive qualitative with a case study approach because researchers want to explore information that can finally be drawn conclusions from a case. Data collection methods in this study are interviews, observation, and documentation. The results showed that the use of the N2 System and SOPP Pospay at the Pringsewu post office has not gone well in helping manage transactions. There are risks in using N2 and Pospay in recording the wrong amount of revenue, the document number is still manual so that there is fraud in recording it, the software often errors. Internal control that must be carried out by PT Pos KC Pringsewu is system improvement, separation of responsibilities for authorizing transaction recording.

Section: Description Of Obstacles In the Implementation Of The N2 Sys...mentioning

confidence: 99%

Analysis of Internal Control at N2 and POSPAY Pringsewu Post Office

Amalia,

Sawitri

2023

“…Information technology (IT) refers to the associated systems, software, and hardware components that a business uses to create computer-based information systems. It is utilized to accelerate reaction times, make it easier for businesses, volunteers, government agencies, and relief organizations to work together, among other coordination tasks [5].…”

Section: Introductionmentioning

confidence: 99%

Design of Merchandise Inventory Accounting Information System Using Web-Based SAK ETAP Standard at Frozen Food Distribution Store

Natansya,

Purfini

2024

Inventory of trade goods is important in the process of buying and selling activities in a trading company, in this case it can be concluded that inventory is important for every company to supervise and manage the inventory owned. This research was conducted at the Frozen Food Distribution Store located at Rajawali Timur Street No. 68, Ciroyom, Andir, Bandung City, West Java 40182. Frozen Food Distribution Store is a trading company, selling products in the form of Frozen Food types. The method to be used in the implementation of research is the descriptive method is the process of solving problems that will be researched by describing situations that are objects or subjects. There are three data collections, namely, observation, interview and literature review. The author made the design of this application based on the website, the purpose of making this information system is expected that this system will help in carrying out daily activities in trading at the Frozen Food Distribution Store. The use of this information system is to manage inventory well with inventory cards. The results of the author's research on frozen food distribution stores do not yet have a merchandise inventory information system in which financial statements are made, the information system is made to have inventory card features to financial reporting and receive income statements every month to see profits, according to applicable accounting standards. Merchandise inventory information systems can help with weaknesses in the running system.

“…Technology related to information technology equipment refers to the physical framework responsible for housing and protecting computer and network resources. Transaction processing system technology, on the other hand, encompasses both hardware and software components that work in synergy with each other to perform business transactions [11]. The development of information technology is being used by various business entities to advance the world of business through information systems in every daily business activity that touches almost every level of global society [12].…”

Section: Introductionmentioning

confidence: 99%

School Operational Assistance Fund (BOS) Accounting Information System as an Internal Control Tool

Widati,

Setyawan,

Riyanah

2024

This study examines the accounting information system as an internal control tool over cash deposits and disbursements on the School Operational Assistance Fund or in Indonesian called Bantuan Operasional Sekolah (BOS). To enforce accountability and transparency in the use of the BOS Fund, which is one of the important sources of funds for education in Indonesia, it is very important to implement a strict monitoring mechanism. This research approach uses qualitative and descriptive research methods, which combine primary data collection, document analysis, interviews with stakeholders, and direct observation of the accounting information system that regulates the process of receiving and spending BOS funds. The framework includes elements of planning, in this case including the initial stage of making the RKAS, then implementation by carrying out the RKAS by procedures and paying attention to internal controls. Furthermore, the reporting stage leads to the realization of the RKAS, where all stages use an integrated information system. Based on the research results, SMK Darurrohman already has a computerized information system that is available to the public. This system is designed to receive and distribute BOS funds by the guidelines outlined in the BOS guidebook and adequate and accurate control mechanisms. Accounting information systems play a key role in supporting the implementation and maintenance of effective internal controls in an organization. Suggestions for the sustainability of BOS fund management for SMK Darurrohman Sukawangi include utilizing BOS to maintain and improve the quality and quantity of education, emphasizing routine, and implementing job rotation.