Indonesia Conference Directory

Corresponding Author
BAYU PRATAMA

Institutions
a) Sekolah Tinggi Ilmu Ekonomi Indonesia
b) Company of Umrah & Hajj Travel

Abstract
This study aims to analyze and design an adequate Accounting Information System (SIA) on the sales cycle with the REA model approach (Resources, Events and Agents) in Tour & Travel companies in PT Permata Bakkah Mukarromah. The main activities in PT Permata Bakkah Mukarromah are the sale of umrah travel services, special hajj, halal tours, LA (Land Arrangements) and ticket sales. PT Permata Bakkah Mukarromah still uses a manual sales accounting information system. The data used in this study is primary data that takes directly from the source and secondary data are by collecting data and documents related to sales activities. The data obtained was used to identify REA data and analyze the current sales accounting information system that, then the analysis results in the identification of problems that are not in accordance with the theory. The results of this study indicate that the sales information system that isi analyzed and designed with the REA model can identify the problems that occur in the flow of business activity in the sales activities that occur than generate recommendations for improvement of manual activities that are still not appropriate. The entity contained in the REA model is very suitable for the activities that occur in the company. The proposed sales system design is made in accordance with the results of the analysis and the needs of the company which then the relationships between entities are illustrated through the REA diagram.

Keywords
Accounting Information System, Sales Cycle, REA Models

Topic
Information System

Link: https://ifory.id/abstract/L3xJgMq9kyWw

Corresponding Author
Erna Lovita

Institutions
1. STEI Indonesia
2.3.4. Brawijaya University

Abstract
This study discusses the importance of the practices of internal control applied by management in carrying out its business operations. Research conducted at a supermarket engaged in retail and has a mission to run the Islamic business system. This study uses ethnomethodology to discuss daily internal control practices in all parts of supermarket operations. Data collection is done through interviews, collections and observations. The stages of research analysis are data reduction, data presentation, indexicality, reflexivity, and conclusion. The results showed the mission of supermarket is to run an Islamic business as an umbrella strategy in existing internal control practices. Through this mission, the company has a concept of pleasing the people. This concept has an impact on internal control that is formed on the internal and external parties. On the internal parties involve all levels of employees in supermarkets. On the external parties that handle consumers, suppliers and related parties around the company.

Keywords
Islamic Concept, Internal Control, Ethnomethodology

Topic
Information System

Link: https://ifory.id/abstract/tN8pGXAU2eRC

Corresponding Author
Diana Supriati

Institutions
SEKOLAH TINGGI ILMU EKONOMI INDONESIA1, UNIVERSITAS SOEDIRMAN2,SEKOLAH TINGGI ILMU EKONOMI INDONESIA3

Abstract
This study aims to examine whether the influence of information technology on accounting fraud and the effect of internal control on accounting fraud on employees who work at PT. Sugih Makmur Eka Industri Indonesia. This research uses purpose sampling method. The total sample of this research is 100 respondents which are related to all accounting activities, including internal control, and also those who work are supported by information technology in the company. Hypothesis testing in this study uses multiple linear regression analysis techniques with a statistical approach operated by SPSS Version 24. The results of this study indicate that 1) Information Technology Affects Accounting Fraud, and 2) Internal Control Affects Accounting Fraud.

Keywords
Information Technology, Internal Control, and Accounting Fraud

Topic
Information System

Link: https://ifory.id/abstract/mJjFarvKHWDN

Corresponding Author
Ratna Dewi Kusumawati

Institutions
(a) Accounting
Universitas Bina Insani
Bekasi, Indonesia
ratnadewi1991[at]gmail.com

(b) Accounting
Universitas Bina Insani
Bekasi, Indonesia
avincennia29[at]gmail.com

Abstract
Abstract: Theory of reasoned action is a theory that explain and predict intention behavior. Previous study reveals that trust in the community of seller mediates the relationship between PEES and intention to purchase. Other research reveals that in e-commerce, trust can be seen not only trust in the community of sellers but also trust in intermediaries. This study develop previous study using trust in intermediaries variable as a mediator in the relationship between PEES and repurchase intention. The purpose of this study is to investigate the role of Trust to Intermediary as a mediator variable between PEES and repurchase intentions. This research was conducted by distributing surveys online to 138 respondents who had buy at marketplace in Indonesia in the last 6 months. The data were processed using Path Analysis. The finding indicates that Trust to Intermediary can be a mediator between PEES and repurchase intentions. Further, we found that PEES affects Repurchase Intention directly. We can conclude that PEES affects repurchase intention directly and indirectly with Trust in intermediaries as a mediator. The finding of this study helps the intermediaries business entities that their escrow services increase customer-s trust and increase customer-s intention to repurchase.

Keywords
perceived effectiveness of escrow services; trust to intermediary; repurchase intention; e-commerce; customer

Topic
Information System

Link: https://ifory.id/abstract/3rVKLqgpkAw7