system success to meet the established goals. Meanwhile, Delon & McLea terjemahan - system success to meet the established goals. Meanwhile, Delon & McLea Bahasa Indonesia Bagaimana mengatakan

system success to meet the establis

system success to meet the established goals. Meanwhile, Delon & McLean (1992) state that the quality of system is concerned with the measurement of the actual system in producing output.
D&M IS Success Model developed by Delon & McLean (1992) and The Technical Acceptance Model (TAM) developed by Fred Davis (1989) are widely used as references by many authors in measuring the dimensions of accounting information system success. In D&M IS Success Model, the quality of AIS is accounted for by using six dimensions, namely: (1) system quality, (2) information quality, (3) use, (4) user satisfaction, (5) individual impact and (6) organizational impact. In Technical Acceptance Model (TAM) (1989) the factors that can lead the best attitudes to a system and then receive and apply the system are used as the measure of accounting information system success, namely: (1) perceived usefulness, (2) perceived ease of use, and (3) actual use (usage). Then, a related model is also proposed by Seddon (1997) which includes: system quality, information quality, perceived usefulness, user satisfaction, and information systems (IS) use. Within the context of the current study, perceived usefulness, perceived ease of use and Information system (IS) use (usage) will be as a well-respected dimensions of Accounting Information Systems Quality. Perceived usefulness, refers to the degree to which a person believes that using a particular system would enhance his or her job performance (Davis, 1989). Whereas perceived ease of use refers to the degree to which a person believes that using a particular system would be free effort (Davis, 1989). As for an Information system

(IS) use (usage) refers to and manner in which a person utilizes the capabilities of an information systems (Petter et al, 2008),
2.3. Internal Control
An internal control consists of policies and procedures designed to provide a reasonable assurance to management that the company has accomplished its goals and objectives (Elder et al, 2010). The reason for management to design an effective internal control system is so as to achieve three main goals, namely: (1) reliability of financial statements, (2) effectiveness and efficiency of company’s operations, and (3) compliance to laws and regulations (Messier et al, 2006). An internal control system consists of some components, namely: a) the control environment, (b) the entity’s risk assessment process, (c) the information systems and communications, (d) the control activities, and (e) the monitoring and controls (Bodnar & Hoopwod, 2010). The components of internal control are designed and implemented by management to assure reasonably that the goals of internal control will be achieved (Arens, 2008). Then, so as to assure that each component of an internal control system is implemented in a spesific application system contained in an organization’s every transaction cycle, the company designs a transaction processing internal control (Bodnar & Hoopwod, 2010). A transaction processing control consists of a general control and an application control. A general controls are designed to assure that information processing is undertaken in a reasonably control and consistent environment. These control have an impacts on the effectiveness of the application controls and processing functions that involves the use of the accounting information`system (Nash & Heagy, 1993). A general control consists of (Bodnar & Hoopwod, 2010:149)
The plan of data processing organization: Segretation of duties; responsibility for authorization, custody, and record keeping for handling and processing of transaction.
General operating procedures: definition of personel, reliability of personnel, training of personnel, competence of personnel, rotaion of duities, form design, prenumbered forms.
Equipment control features: Backup and recovery, transaction trail, error-sources statistics. Equipment and data-access controls: Secure custody, dual access/dual control On the other side, an application control is designed to control accounting applications so as to secure the completeness and accuracy, appropriate authorization, and transaction processing validation (Nash & Heagy, 1993). An application control consists of (Bodnar & Hoopwod, 2010):
Input controls, are designed to prevent or detect errors in the input stage of data processing. Typical input control include: Authorization, exception input, passwords, bacth serial number, control registers, amount control total, document control total, line control total, hash total, sequence cheking, completeness cheking, check digit, expiration etc.
Process controls, are designed to provide assurances that processing has occurred according to intended
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system success to meet the established goals. Meanwhile, Delon & McLean (1992) state that the quality of system is concerned with the measurement of the actual system in producing output.
D&M IS Success Model developed by Delon & McLean (1992) and The Technical Acceptance Model (TAM) developed by Fred Davis (1989) are widely used as references by many authors in measuring the dimensions of accounting information system success. In D&M IS Success Model, the quality of AIS is accounted for by using six dimensions, namely: (1) system quality, (2) information quality, (3) use, (4) user satisfaction, (5) individual impact and (6) organizational impact. In Technical Acceptance Model (TAM) (1989) the factors that can lead the best attitudes to a system and then receive and apply the system are used as the measure of accounting information system success, namely: (1) perceived usefulness, (2) perceived ease of use, and (3) actual use (usage). Then, a related model is also proposed by Seddon (1997) which includes: system quality, information quality, perceived usefulness, user satisfaction, and information systems (IS) use. Within the context of the current study, perceived usefulness, perceived ease of use and Information system (IS) use (usage) will be as a well-respected dimensions of Accounting Information Systems Quality. Perceived usefulness, refers to the degree to which a person believes that using a particular system would enhance his or her job performance (Davis, 1989). Whereas perceived ease of use refers to the degree to which a person believes that using a particular system would be free effort (Davis, 1989). As for an Information system

(IS) use (usage) refers to and manner in which a person utilizes the capabilities of an information systems (Petter et al, 2008),
2.3. Internal Control
An internal control consists of policies and procedures designed to provide a reasonable assurance to management that the company has accomplished its goals and objectives (Elder et al, 2010). The reason for management to design an effective internal control system is so as to achieve three main goals, namely: (1) reliability of financial statements, (2) effectiveness and efficiency of company’s operations, and (3) compliance to laws and regulations (Messier et al, 2006). An internal control system consists of some components, namely: a) the control environment, (b) the entity’s risk assessment process, (c) the information systems and communications, (d) the control activities, and (e) the monitoring and controls (Bodnar & Hoopwod, 2010). The components of internal control are designed and implemented by management to assure reasonably that the goals of internal control will be achieved (Arens, 2008). Then, so as to assure that each component of an internal control system is implemented in a spesific application system contained in an organization’s every transaction cycle, the company designs a transaction processing internal control (Bodnar & Hoopwod, 2010). A transaction processing control consists of a general control and an application control. A general controls are designed to assure that information processing is undertaken in a reasonably control and consistent environment. These control have an impacts on the effectiveness of the application controls and processing functions that involves the use of the accounting information`system (Nash & Heagy, 1993). A general control consists of (Bodnar & Hoopwod, 2010:149)
The plan of data processing organization: Segretation of duties; responsibility for authorization, custody, and record keeping for handling and processing of transaction.
General operating procedures: definition of personel, reliability of personnel, training of personnel, competence of personnel, rotaion of duities, form design, prenumbered forms.
Equipment control features: Backup and recovery, transaction trail, error-sources statistics. Equipment and data-access controls: Secure custody, dual access/dual control On the other side, an application control is designed to control accounting applications so as to secure the completeness and accuracy, appropriate authorization, and transaction processing validation (Nash & Heagy, 1993). An application control consists of (Bodnar & Hoopwod, 2010):
Input controls, are designed to prevent or detect errors in the input stage of data processing. Typical input control include: Authorization, exception input, passwords, bacth serial number, control registers, amount control total, document control total, line control total, hash total, sequence cheking, completeness cheking, check digit, expiration etc.
Process controls, are designed to provide assurances that processing has occurred according to intended
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Keberhasilan sistem untuk memenuhi tujuan yang ditetapkan. Sementara itu, Delon & McLean (1992) menyatakan bahwa kualitas sistem berkaitan dengan pengukuran sistem yang sebenarnya dalam memproduksi output.
D & M IS Success Model yang dikembangkan oleh Delon & McLean (1992) dan The Technical Acceptance Model (TAM) yang dikembangkan oleh Fred Davis (1989) secara luas digunakan sebagai referensi oleh banyak penulis dalam mengukur dimensi keberhasilan sistem informasi akuntansi. Di D & M IS Success Model, kualitas AIS dicatat dengan menggunakan enam dimensi, yaitu: (1) kualitas sistem, (2) kualitas informasi, (3) gunakan, (4) kepuasan pengguna, (5) dampak individual dan ( 6) dampak organisasi. Dalam Penerimaan Teknis Model (TAM) (1989) faktor-faktor yang dapat menyebabkan sikap terbaik ke sistem dan kemudian menerima dan menerapkan sistem yang digunakan sebagai ukuran keberhasilan sistem informasi akuntansi, yaitu: (1) manfaat yang dirasakan, (2) persepsi kemudahan penggunaan, dan (3) penggunaan aktual (penggunaan). Kemudian, model terkait juga diusulkan oleh Seddon (1997) yang meliputi: kualitas sistem, kualitas informasi, dianggap tidak bermanfaat, kepuasan pengguna, dan sistem informasi (IS) digunakan. Dalam konteks penelitian ini, manfaat yang dirasakan, persepsi kemudahan penggunaan dan sistem informasi (IS) menggunakan (penggunaan) akan sebagai dimensi dihormati Akuntansi Sistem Informasi Kualitas. Dirasakan manfaat, mengacu pada sejauh mana seseorang percaya bahwa menggunakan sistem tertentu akan meningkatkan atau prestasi kerja nya (Davis, 1989). Sedangkan persepsi kemudahan penggunaan mengacu pada sejauh mana seseorang percaya bahwa menggunakan sistem tertentu akan usaha bebas (Davis, 1989). Adapun sistem informasi (IS) menggunakan (penggunaan) mengacu dan cara di mana seseorang memanfaatkan kemampuan dari suatu sistem informasi (Petter et al, 2008), 2.3. Pengendalian Internal Sebuah pengendalian internal terdiri dari kebijakan dan prosedur yang dirancang untuk memberikan keyakinan yang memadai kepada manajemen bahwa perusahaan telah dicapai tujuan dan sasaran (Penatua et al, 2010) nya. Alasan manajemen untuk merancang suatu sistem pengendalian internal yang efektif adalah sehingga mencapai tiga tujuan utama, yaitu: (1) keandalan laporan keuangan, (2) efektivitas dan efisiensi operasi perusahaan, dan (3) kepatuhan terhadap hukum dan peraturan ( Messier et al, 2006). Sistem pengendalian internal terdiri dari beberapa komponen, yaitu: a) lingkungan pengendalian, (b) proses penilaian risiko entitas, (c) sistem informasi dan komunikasi, (d) aktivitas pengendalian, dan (e) monitoring dan kontrol (Bodnar & Hoopwod, 2010). Komponen pengendalian intern dirancang dan dilaksanakan oleh manajemen untuk memastikan cukup bahwa tujuan pengendalian internal akan tercapai (Arens, 2008). Kemudian, sehingga untuk memastikan bahwa setiap komponen dari sistem pengendalian internal diimplementasikan dalam sistem aplikasi spesifik yang terkandung dalam setiap siklus transaksi organisasi, perusahaan desain transaksi pengolahan pengendalian internal (Bodnar & Hoopwod, 2010). Sebuah kontrol pemrosesan transaksi terdiri dari pengendalian umum dan pengendalian aplikasi. Sebuah kontrol umum dirancang untuk memastikan bahwa pengolahan informasi dilakukan dalam cukup mengontrol dan konsisten lingkungan. Kontrol ini memiliki dampak pada efektivitas pengendalian aplikasi dan fungsi pengolahan yang melibatkan penggunaan information`system akuntansi (Nash & Heagy, 1993). Kontrol umum terdiri dari (Bodnar & Hoopwod, 2010: 149) The rencana organisasi pengolahan data: Segretation tugas; tanggung jawab untuk otorisasi, hak asuh, dan pencatatan untuk penanganan dan pengolahan transaksi. prosedur General operasi:. definisi pribadi, keandalan personil, pelatihan personil, kompetensi personel, rotaion dari duities, bentuk desain, bentuk diberi nomor sebelumnya  fitur kontrol peralatan: Backup dan pemulihan, transaksi trail, kesalahan-sumber statistik. Peralatan dan data-akses kontrol: tahanan Aman, akses ganda / dual control Di sisi lain, kontrol aplikasi dirancang untuk mengontrol aplikasi akuntansi yang mengamankan kelengkapan dan keakuratan, otorisasi yang sesuai, dan validasi proses transaksi (Nash & Heagy, 1993). Kontrol aplikasi terdiri dari (Bodnar & Hoopwod, 2010): Input kontrol, yang dirancang untuk mencegah atau mendeteksi kesalahan dalam tahap input pengolahan data. Kontrol input khas meliputi: Otorisasi, masukan pengecualian, password, nomor seri bacth, register kontrol, jumlah total control, kontrol total dokumen, kontrol total baris, jumlah hash, urutan cheking, kelengkapan cheking, cek digit, kedaluwarsa dll Process kontrol , dirancang untuk memberikan jaminan bahwa proses telah terjadi sesuai dengan yang dimaksudkan









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