Assessing risks due to threats to internal control in a computer-based accounting information system: a pragmatic approach based on fuzzy set theory

2004 ◽  
Vol 12 (2) ◽  
pp. 139-152 ◽  
Author(s):  
Andre de Korvin ◽  
Margaret F. Shipley ◽  
Khursheed Omer
Keyword(s):  
Information System ◽  
Set Theory ◽  
Fuzzy Set ◽  
Internal Control ◽  
Fuzzy Set Theory ◽  
Accounting Information ◽  
Pragmatic Approach ◽  
Accounting Information System ◽  
System A ◽  
Computer Based

scholarly journals Analisis Penerapan Sistem Informasi Akuntansi Penggajian Dalam Menunjang Efektivitas Pengendalian Internal Penggajian

2018 ◽  
Vol 6 (2) ◽  
pp. 094-103
Author(s):  
Yayang Intishar ◽  
Muanas .
Keyword(s):  
Information System ◽  
Internal Control ◽  
Manufacturing Industry ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Descriptive Research ◽  
System A ◽  
A Company

One that influences the success of the company is the system applied to the company, the payroll accounting information system. A payroll accounting information system is very influential for companies to support the effectiveness of internal control. The author conducted research at PT. Dwi Prima Rezeky, a company engaged in the manufacturing industry. The purpose of this study was to find out the description of salary payment transactions and to find out the application of payroll accounting information systems to support the effectiveness of internal control.This type of research is a type of descriptive research that uses primary data such as the results of interviews with companies and secondary such as organizational structure. Data collection techniques are carried out using observation, interview, and literature techniques. The data analysis method used is a descriptive method. The study was conducted at PT. Dwi Prima Rezeky is located on Jl. Raya Pemda Keradenan No. 12 Cibinong-Bogor.The results of this study indicate that PT. Dwi Prima Rezeky has implemented a payroll accounting information system already good enough because it has implemented the elements of an adequate accounting information system so as to support the effectiveness of internal control. However, in internal control, there are still a number of functions and systems of authorization that have not been implemented, namely the function of making salary lists and salary payments carried out by the financial function and the payroll is not checked again and not re-authorized by the accounting.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals Sistem Informasi Akuntansi Pemesanan dan Pembayaran (Ordering and Billing) Makanan dan Minuman Berbasis Android Pada RM. Ayam Goreng “Padamara” Purbalingga

2019 ◽  
Vol 4 (2) ◽  
pp. 33-38
Author(s):  
Imam Soleh Marifati ◽  
Vadlya Maarif
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Cash Income ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Transaction Process ◽  
Computer Based ◽  
Effectiveness And Efficiency ◽  
Revenue Cycle

Abstract - Ordering and billing transactions of food and beverages in a restaurant business are in the revenue cycle. Transactions in the revenue cycle have an important role for the company because from this transaction the company gets cash income. The use of information technology to support the transaction process can increase the effectiveness of the transaction process. Transactions can be processed quickly and accurately. Restaurant business can use accounting information systems to improve the effectiveness and efficiency of transaction processes in the revenue cycle. A computer-based accounting information system is needed in processing transactions. In this study, the authors developed the application of accounting information systems to process transactions in the revenue cycle for restaurant business activities. This application processes transaction data starting from ordering, payment and making revenue reports from restaurant business activities. Keywords: Order, Billing, Accounting Information System

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA KOPERASI DI KECAMATAN PAYANGAN)

2020 ◽  
Vol 11 (2) ◽  
pp. 179-189
Author(s):  
Putu Ayu Yohana Putri ◽  
I Dewa Made Endiana
Keyword(s):  
Information System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Purposive Sampling ◽  
Test Tool

One important function of the accounting information system is internal control. The weak internal control system in several cooperatives in Payangan District also results in employees having the opportunity to commit fraud that can harm the company. Performance is the result of work achieved by employees in carrying out tasks in accordance with their responsibilities. Through the achievement of each individual, the company can produce complete performance and achieve success in accordance with what is expected by the company. To improve cooperative performance, it is very important to know the effect of applying accounting information systems and internal controls in improving company performance and increasing company productivity. The population in this study amounted to 531 cooperative members who work at cooperatives in Payangan District. Sampling uses a purposive sampling method and the test tool used is multiple linear regression analysis. The results of this study prove that the accounting information system has no effect on company performance while the internal control structure has a positive effect on company performance. Salah satu fungsi penting dari sistem informasi akuntansi adalah pengendalian internal. Lemahnya sistem pengendalian internal di beberapa koperasi yang ada di Kecamatan Payangan juga mengakibatkan karyawan memiliki kesempatan untuk melakukan kecurangan yang dapat merugikan perusahaan. Kinerja merupakan hasil kerja yang dicapai oleh karyawan dalam melakukan tugas sesuai dengan tanggung jawabnya. Melalui pencapaian masing–masing individu maka perusahaan dapat menghasilkan kinerja seutuhnya dan mencapai keberhasilan sesuai dengan apa yang diharapkan perusahaan. Untuk meningkatkan kinerja koperasi sangatlah penting untuk mengetahui pengaruh penerapan sistem informasi akuntansi dan pengendalian internal dalam meningkatkan kinerja perusahaan dan meningkatkan produktivitas perusahaan. Populasi pada penelitian ini berjumlah 531 anggota koperasi yang bekerja pada koperasi di Kecamatan Payangan. Pengambilan sampel menggunakan metode purposive sampling dan alat uji yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa sistem informasi akuntansi tidak berpengaruh terhadap kinerja perusahaan sedangkan struktur pengendalian internal berpengaruh positif terhadap kinerja perusahaan.

The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

2012 ◽  
Vol 26 (2) ◽  
pp. 189-213 ◽  
Author(s):  
Diane J. Janvrin ◽  
Elizabeth A. Payne ◽  
Paul Byrnes ◽  
Gary P. Schneider ◽  
Mary B. Curtis
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Business Environment ◽  
Future Research ◽  
Environmental Scanning ◽  
Accounting Information System ◽  
Integrated Framework ◽  
Shareholder Interest ◽  
New Framework

ABSTRACT To address the changing business environment and increased shareholder interest, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued an exposure draft updating its 1992 Internal Control—Integrated Framework. We review the updated Framework and discuss the comments we (as the Environmental Scanning Committee of the American Accounting Association's Information Systems Section) offered COSO regarding how to improve the Framework. In addition, we identify research opportunities for accounting information system scholars related to the new Framework.

scholarly journals CONTROL AND ACCOUNTING INFORMATION SYSTEM USING COSO ERM IN PT. EMII

2018 ◽  
Vol 5 (1) ◽  
pp. 49-63
Author(s):  
Faiz Syahputra ◽  
Imelda Suardi
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting Information System ◽  
Control Framework ◽  
Information And Communication ◽  
Almost All ◽  
New Procedures

The use of accounting information system effects the implementation of internal control. COSO ERM method is now the most widely accepted internal control framework in the world and used as the basis for this research. The case study was conducted in a medical equipment distributor that has implemented accounting information system for their financial reporting. The focus is on its process, threats, and controls using interview and questionnaire to the employess. This research proposed new procedures for both revenue and expenditure cycles and suggested activites for better internal control. The result showed that the company has implemented good internal control in almost all COSO ERM measurement, except for information and communication aspect.

scholarly journals ADOPSI TEKNOLOGI SISTEM INFORMASI AKUNTANSI MELALUI PEMANFAATAN ZAHIR ACCOUNTING (STUDI KASUS : PT. ANEKA SISTIM INFORMASI BOGOR)

2018 ◽  
Vol 16 (1) ◽  
pp. 75
Author(s):  
Eni Heni Hermaliani ◽  
Devy Narulyta
Keyword(s):  
Information System ◽  
Data Collection ◽  
Financial Reporting ◽  
System Development ◽  
Accounting Information ◽  
Data Entry ◽  
Financial Statements ◽  
Accounting Information System ◽  
Master Data ◽  
Computer Based

          PT. Aneka Sistim Informasi is a company engaged in trade and services, in which the process of processing and application of financial transaction data is still using conventional system. Through this research the authors describe the outline of accounting information using Zahir Accounting application. Accounting information system is a computer-based system that includes the transaction processing cycle, the use of information technology and information system development. The purpose of this research is to facilitate data entry transaction and financial reporting using accounting program applications. While the data collection method used is a direct observation of transactions that occur in the daily activities of business process activities, then do the interview on the Store Manager and Administration. The literature review studies complement two previous data collection techniques to strengthen theoretically. The result of data processing by using the application of accounting program starts from data entry by doing initial setup, beginning balance, master data up to transaction entry. Thus it will automatically generate the necessary financial statements to be more effective and efficient in making financial statements and facilitate the decision-making process. Keywords : Technology Adoption, Accounting Information System, Zahir Accounting

scholarly journals Analisis Pengendalian Intern Atas Sistem Informasi Penjualan Terhadap Efektivitas Dan Efisiensi Penjualan PT. Enseval Putera Megatrading Tbk.

2020 ◽  
Vol 8 (1) ◽  
pp. 1-8
Author(s):  
Ilham Firmansyah ◽  
Udi Pramiudi
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Sales Volume ◽  
Accounting Information System ◽  
Sales Effectiveness ◽  
Control Research ◽  
Information And Communication ◽  
Effectiveness And Efficiency

As one form of organization, the company must have goals and objectives to be achieved. Sales accounting information system is one of the accounting information sub systems that explains how the procedures in carrying out sales activities. To realize the management of company activities effectively, efficiently, and internal controls are needed that can provide accurate and trustworthy information. To fulfill this, there are several elements which are the main characteristics of an internal control system, including; organizational structure that separates functional responsibilities appropriately, the existence of a system of authority and good bookkeeping procedures, sound practices must be carried out in carrying out the duties and functions of each section in the organization as well as the existence of an employee skill level in accordance with their responsibilities. The results of internal control research on the sales system owned by PT. Enseval Putera Megatrading Tbk. it is quite good and adequate, which includes elements of: control environment, risk assessment, healthy practices, employees whose quality is in accordance with their responsibilities, information and communication, and monitoring.  The Role of Internal Control of the sales information system in increasing sales effectiveness and efficiency is very important. The internal sales control system implemented is effective, because it reached the 2018 sales target of Rp. 21.7 trillion, and the realization of the 2018 budget of Rp. 20.6 trillion (± 94.93%) and sales volume increased. Can be seen from the increase in sales volume in 2017 amounting to Rp. 19,669,096,571,146 while in 2018 the amount of Rp. 20,604,487,293,751. Keywords: Internal Control, Sales Information System, Sales Effectiveness and Efficiency

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