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Tahun Akademik:
Gasal 2025/2026
Kelas-Offr:
KM-MBKM
Deskripsi:
This study investigates the status of computer-based accounting systems (CBAS) adoption among small and medium manufacturing firms (SMEs) in the northern region of Peninsular Malaysia. Results show that over ninety percent of the firms have adopted CBAS. The adoption of CBAS, however, is still at the beginning stage as majority of the firms only adopted CBAS in the last six years or less and the depth of the CBAS system adopted is behind that of industrialized countries. The results showed that years of adoption are positively correlated with the overall quality of the CBAS adopted. Further investigations on the relationships between CBAS use items and factors that were expected to affect CBAS use indicate that the maturity stage of CBAS adoption was significantly positively correlated with age of business. However, the results did not find evidence supporting previous research that argued age and size of the firms as well as the type of ownership influence the adoption of CBAS.
Capaian Pembelajaran
Gasal 2025/2026
Kelas-Offr:
KM-MBKM
Deskripsi:
This study investigates the status of computer-based accounting systems (CBAS) adoption among small and medium manufacturing firms (SMEs) in the northern region of Peninsular Malaysia. Results show that over ninety percent of the firms have adopted CBAS. The adoption of CBAS, however, is still at the beginning stage as majority of the firms only adopted CBAS in the last six years or less and the depth of the CBAS system adopted is behind that of industrialized countries. The results showed that years of adoption are positively correlated with the overall quality of the CBAS adopted. Further investigations on the relationships between CBAS use items and factors that were expected to affect CBAS use indicate that the maturity stage of CBAS adoption was significantly positively correlated with age of business. However, the results did not find evidence supporting previous research that argued age and size of the firms as well as the type of ownership influence the adoption of CBAS.
Capaian Pembelajaran
- Mahasiswa mampu memahami secara komprehensif terkait konsep dan prosedur pencatatan akuntansi pada perusahaan manufaktur dengan menggunakan aplikasi komputer akuntansi.
- Mahasiswa mampu mencatat transaksi keuangan perusahaan manufaktur dengan menggunakan aplikasikomputer akuntansi.
- Mahasiswa mampu menghasilkan dan menganalisa laporan keuangan perusahaan manufaktur dengan menggunakan aplikasi komputer akuntansi.
- Mahmudi, Ali dan Nica Charter. 2010. Akuntansi Manufaktur dan UMKM dengan MYOB. Jakarta: Elex Media Komputindo (AM)
- Suandy, Erly & Jessica. 2012. Praktikum Akuntansi Manual dan Komputerisasi dengan MYOB. Jakarta: Salemba Empat. (ES)
- Suryana, Ruchyat. 2009. Komputerisasi Akuntansi dengan MYOB. Bandung: Informatika.(RS)
- Triantoro, Arvian dan Saputra, Ryan Bastian. 2012. MYOB versi 18, Penyelesaian Kasus Pendekatan Bukti Transaksi. Yogyakarta. AndiAccounting – IFRS Edition, John Wiley & Sons,Inc: New York-USA. (AT)
- Teacher: Inanda Shinta
- Enrolled students: 2
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