International Journal Management and Economic (IJME)
Vol. 2 No. 1 (2023): Januari: International Journal Management and Economic

DESIGN OF CASH SALES ACCOUNTING INFORMATION SYSTEM USING RESOURCE EVENT AGENT MODEL AS TOOL IN EDDY MOTOR OFFICIAL WORKSHOP

Ardiprawiro (Universitas Gunadarma)



Article Info

Publish Date
20 Jan 2023

Abstract

The role of information systems for accounting is very large because it changes from manual recording to computerized records, so the need for a good database design is essential. A database that meets the normalization rules is needed to support a computerized Accounting Information System (AIS). The Entity Relationship Model (E-R Model) is commonly used to design databases. However, drawing diagrams’ rules are unclear, making it difficult for the data designer to form a database that meets the normalization rules. The REA model is a development of the E-R Model. The REA model was first conceptualized as a framework for building accounting systems in a shared data environment both within companies and between companies. The core feature of the REA model is an object pattern consisting of two mirror images representing the semantics of a business process's input and output components (give-to-get), making it easier to build a data model.

Copyrights © 2023






Journal Info

Abbrev

IJME

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal Management and Economic (IJME) is published three times a year, in January, Mey and September by Asosiasi Dosen Muda Indonesia. IJME aims to: Promote the latest research results on Management and/or Entrepreneurship and also Economic. Only publish the results of Subjects ...