Automatic Data Interpretation in Accounting Information Systems Based On Ontology

Irvan Iswandi, Iping Supriana Suwardi, Nur Ulfa Maulidevi

Abstract


Financial transactions recorded into accounting journals based on the evidence of the transaction. There are several kinds of evidence of transactions, such as invoices, receipts, notes, memos and others.  Invoice as one of transaction receipt has many forms that it contains a variety of information.  The information contained in the invoice identified based on rules.  Identifiable information includes: invoice date, supplier name, invoice number, product ID, product name, quantity of product and total price.  In this paper, we proposed accounting ontology and Indonesian accounting dictionary. It can be used in intelligence accounting systems. Accounting ontology provides an overview of account mapping within an organization. The accounting dictionary helps in determining the account names used in accounting journals.  Accounting journal created automatically based on accounting evidence identification.  We have done a simulation of the 160 Indonesian accounting evidences, with the result of precision 86.67%, recall 92.86% and f-measure 89.67%.

Keywords


ontology, accounting, data interpretation, rule base

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DOI: http://dx.doi.org/10.12928/telkomnika.v15i4.6414

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TELKOMNIKA Telecommunication, Computing, Electronics and Control
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