Automatic Data Interpretation in Accounting Information Systems Based On Ontology

Irvan Iswandi, Iping Supriana Suwardi, Nur Ulfa Maulidevi


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%.


ontology, accounting, data interpretation, rule base

Full Text:



Article Metrics

Abstract view : 300 times
PDF - 234 times


  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

TELKOMNIKA Telecommunication, Computing, Electronics and Control
ISSN: 1693-6930, e-ISSN: 2302-9293
Universitas Ahmad Dahlan, 4th Campus, 9th Floor, LPPI Room
Jl. Ringroad Selatan, Kragilan, Tamanan, Banguntapan, Bantul, Yogyakarta, Indonesia 55191
Phone: +62 (274) 563515, 511830, 379418, 371120 ext. 4902, Fax: +62 274 564604