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研究生： 鄭健美
Melina Kurniawan
論文名稱： 印尼中小企業會計資訊系統之成本效益分析： Abon NTT個案研究
Cost-benefit analysis of accounting information system in a small business enterprise in Indonesia: a case study of Abon NTT
指導教授： 陳宇紳
Chen, Vincent
口試委員: 吳文傑
Wu, Jack
蔡元棠
Tsai, Yuan-Tang
學位類別： 碩士
Master
系所名稱： 商學院 - 國際經營管理英語碩士學位學程(IMBA)
International MBA Program College of Commerce(IMBA)
論文出版年： 2019
畢業學年度： 108
語文別： 英文
論文頁數： 59
中文關鍵詞： 會計資訊系統 、中小企業 、家族事業
外文關鍵詞： Accounting information system, Small medium enterprise, Family business
DOI URL： http://doi.org/10.6814/NCCU201901279
相關次數： 點閱：78  下載：0 
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    • Accounting Information System (AIS) is a system of collecting, storing, and processing financial and accounting data that are used by decision makers. Adequate AIS will help an enterprise getting accurate and reliable data and information to support right decision making. AIS will help to build a better internal control procedure therefore improving operation efficiency.
    Abon NTT is a small-size beef floss manufacturer and seller located in Surabaya, East Java, Indonesia. As a family business, this enterprise is run based on trust and informal management practice. After almost 30 years of stable well-run operation, Abon NTT is facing some problems such as: operation inefficiency, inadequate internal control, declining sales amount, successor problem, and market changing. In order to survive and being competitive in the middle of changing internal and external situation, Abon NTT needs to improve their AIS. Improving the Accounting Information System (AIS) and documenting all processes and information will be a big help for tackling all those problems faced.

    1. Introduction 1
    1.1. Closer Look inside the Company 1
    1.2. Industry and Market Situations 4
    1.3. Looking Inside and Outside: Potential Future Growth and Challenges 5
    1.4. Why Accounting Information System (AIS)? 6
    2. Existing Operation 8
    2.1. Revenue Cycle: Sales and Cash Collection 8
    2.2. Expenditure Cycle 11
    2.3. Production Cycle 15
    2.4. Payroll Cycle 15
    2.5. General Ledger and Reporting System 16
    3. Problem Identification and Analysis 19
    3.1. Threats in Revenue Cycle: Sales and Cash Collection 19
    3.2. Threats in Expenditure Cycle 21
    3.3. Threats in Production Cycle 25
    3.4. Threats in Payroll Cycle 27
    3.5. Threats in General Ledger and Reporting System 29
    3.6. Other Potential Losses 30
    4. Solution and Recommendation: Proposed New Procedures 32
    4.1. Revenue Cycle: Sales and Cash Collection 32
    4.2. Expenditure cycle 37
    4.3. Production Cycle 41
    4.4. Payroll Cycle 46
    4.5. General Ledger and Reporting System 46
    4.6. Costs and Benefits Analysis 49
    4.6.1. Costs on Implementing New System 49
    4.6.2. Benefits on Implementing New System 50
    4.6.3. Costs and Benefits Scenario Analysis 52
    5. Conclusions and Recommendations 57
    6. References 58

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