ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY

2016 ◽  
Vol 14 (1) ◽  
pp. 55
Author(s):  
T - Titania
Keyword(s):  
Information Technology ◽  
Information System ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Accounting Information ◽  
Accounting System ◽  
Audit Process ◽  
Accounting Information System ◽  
Accounting Software ◽  
Audit Trails

The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on AIS audit meets some constraint namely need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails.

ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIANDAN PENGUPAHAN PADA KOPERASI TKBM KARYA KALTIM BONTANG

2021 ◽  
Vol 10 (2) ◽  
pp. 132-141
Author(s):  
Rudy Syafariansyah Dachlan ◽  
Rivaldi Ramadhan Reksa
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Or Organization ◽  
Control Tool

Abstract             The accounting system is a key component that can support business activities. The accounting system consists of several subsystems, one of which is the payroll and wages information system. The payroll information system plays an important role in the company and is directly connected to the workers employed in the company or organization.             Payroll and wage accounting information system is an internal control tool to minimize fraudulent actions that may occur and harm the company. The purpose of this research is to provide an overview of whether the payroll accounting system implemented at the TKBM Karya Kaltim Bontang Cooperative is effective.     Keywords :SIA, SPP, SIAPP

scholarly journals EVALUASI EFEKTIVITAS PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENGGAJIAN RSUP. PROF. DR. R. D. KANDOU MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Richard Antonio Rompas ◽  
Sifrid Pangemanan ◽  
Meily Kalalo
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regular Monitoring ◽  
Incoming Information

Accounting information systems is a supportive factor in the companny’s performance. Company will require SIA in this time because SIA provide financial effectively and efficiently. The purpose of this study is to determine whether the effectiveness of internal control payroll accounting information system RSUP. Prof. Dr. R. D. Kandou Mando has gone well. The author uses descriptive analysis where research start by collecting and sifting through incoming information thoroughly and detail later elaborated in order to obtain a clean picture. The results of the study concluded that the payroll accounting system implemented by RSUP. Prof. Dr. R. D. Kandou Manado already have a good system and effective and meet the element  of internal control to improve companny’s performance. But thare are very few weaknesses that auditing section not conducting regular monitoring three months once.Keywords: Accounting information system, payroll, effectiveness of internal control

scholarly journals ANALISIS DAN PERANCANGAN SISTEM AKUNTANSI PERSEDIAAN PADA UD LI JAYA KUPANG

2020 ◽  
Vol 13 (3) ◽  
pp. 355-366
Author(s):  
Asnat C Bani Bili ◽  
R E H Riwumanu ◽  
Ari Data
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Educational Background ◽  
Internal Controls ◽  
Accounting System ◽  
Accounting Information System ◽  
Income Statement ◽  
Internal Control System ◽  
The Cost

Inventory is a large asset owned by the company. Large investments invested in the form of inventory willcause problems related to the cost of organizing where the cost will increase the warehouse costs. Inventoryis very vulnerable to damage, theft, and misappropriation. The inventory accounting system plays animportant role in the arrangement of avoiding the repatriation of the company's wealth, especiallyinventory. Proper and correct accounting treatment of inventory is absolutely necessary. This is becausethe inventory post has a considerable influence in the financial statements, which is in the balance sheetand in determining the price of inventory in the income statement. The problem in the research is how todesign good documents, records, and procedures related to the inventory accounting system ofmerchandise at Usaha Dagang Li Jaya Kupang and how the internal control system prevent the multipositions, mis-recording, and possible misappropriation of inventory of at Usaha Dagang Li JayaKupang. The results showed that the inventory accounting information system at UD. Li Jaya hasweaknesses in terms of inventory recording undone because of the limited educational background of theexisting workforce and in terms of its internal controls that have not been effective. The obstacles faced byUD. Li Jaya Kupang is the absence of computerized administration in the recording system, so that isno recording at all in the warehouse section. The inventory accounting information system at UD LiJaya Kupang must have its own recording administration, so that employees do not record bythemshelves. Keywords : Inventory, Intenal Control, Inventory Accounting Information System

scholarly journals Impact of effective internal control system and information technology on the quality of accounting information system of enterprises in Ho Chi Minh city

2016 ◽  
Vol 19 (4) ◽  
pp. 5-20
Author(s):  
Binh Huu Nguyen
Keyword(s):  
Information Technology ◽  
Information System ◽  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Accounting Information System ◽  
Quality Of Accounting Information ◽  
Internal Control System

This study was conducted to examine impact of effective internal control system and information technology on the quality of accounting information system. Data are collected from a survey on 192 accountants, managers, and employees who operate and manage information systems in HCMC in 2014. The author used Cronbach’s Alpha coefficients, EFA methods to assess the reliability, value of scale, and linear regression analysis to test hypotheses. The results of the study show that the quality of an accounting information system is influenced by the effectiveness of internal control system as well as the application level of IT in accounting. These results are expected to offer managers a basis for establishing a quality accounting information system that provide users with quality accounting information.

scholarly journals RISK-BASED ACCOUNTING INFORMATION SYSTEM FOR PROVIDING ECONOMIC SECURITY OF THE ENTERPRISE

2017 ◽  
pp. 78-83 ◽  
Author(s):  
Ekaterina Valeryevna Marsunova
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Economic Security ◽  
Accounting System ◽  
Sources Of Information ◽  
Accounting Information System ◽  
Business Entities ◽  
Assessment Procedures

The purpose of this paper is to develop the procedure of forming a risk-based accounting information system of business entity in order to provide economic security of the enterprise. The article presents a classification of risks; deals with risk assessment procedures in the accounting information system of business entities; reveals main sources of information in the risk-based system of accounting organizations, studies the interactions between the internal control system of the business entity and its risk-oriented accounting system.

scholarly journals Analisis Sistem Informasi Akuntansi Penjualan terhadap Proses Penagihan Piutang

2018 ◽  
Vol 5 (1) ◽  
pp. 66-73
Author(s):  
Rufina Saverina ◽  
Yayuk Nurjanah
Keyword(s):  
Information System ◽  
Internal Control ◽  
Consumer Goods ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Research Results ◽  
Serial Number ◽  
System Information ◽  
And Function

The development of knowledge and the technology is rapidly changing causing tight competition in the business. To survive this competition and maintain sustainability, companies conduct various kinds of ways, one of which is by way of monitoring the system that existed in the corporate setting. One of the systems must be considered is a system of corporate sales and also the process of billing receivable. This is because sales are the activities that will produce revenues or profits for the company to maintain sustainability of its business. In this receivable billing activities, one must also considere whether or not the profit or assets owned by the company will give returns. The purpose of this research is to find out accounting information system sales, to know the process of billing receivable, and to know accounting system information of sales on the process billing receivable. The research was conducted in PT. Semut Merah Tangguh – branch Ciawi, Bogor. PT. Semut Merah Tangguh is the distributor company of consumer goods from PT.Unilever. The main activities of PT. Semut Merah Tangguh is placing order for a product from its principal company, namely PT .Unilever. Once the products have arrived, PT. Semut Merah Tangguh will offer promotional bids, sales, and billing to customers. The research results show that PT Semut Merah Tangguh has been running a proper process of debt of receivable, and adequately run its internal control fairly well. Nevertheless, there are still shortcomings in the company activities, such as the existence of doubled function in the sales department, the function of authorizing credit, and function of billing. It is recommended that PT. Semut Merah Tangguh - branch ciawi, Bogor must made immediate changes in several matters, such as the lack of serial number in the printed documents. The company already perform billing customers under average collections period become cash.

scholarly journals ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERKREDITAN PADA PT. BANK PEMBANGUNAN DAERAH PAPUA CABANG MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Sonaria Krar ◽  
Jantje J. Tinangon ◽  
Hendrik Gamaliel
Keyword(s):  
Information System ◽  
Internal Control ◽  
Qualitative Method ◽  
Research Study ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Other Information ◽  
Regional Bank ◽  
Survey Interviews

 A  good  Accounting   Information   System  can  help  company  to  provide  the  company’s  need  for   other  information  related   to  busyness  process  that  exist  within  the  company. This  research  study  at  PT. Regional  bank  development  papua  branch  manado.This  study   aims  to   know  effectiveness  of    information accounting  system  and  internal  control  of  kredit  on  PT.regional   bank  development  papua  branch  manado.This  study  used a deskriptive  qualitative  method  is  a  method  that  is  done  by  classifying  data  and   inormation  which  is  obtained  by  various  technicques  such  as  survey, interviews,  and  others. So  get  a  relevant  conclusion.The results  of   the   analysis   of  the  conclusion  that  the  information  system   and   internal  control  of  PT. bank  Papua  manado  branch  has  been   running  well, and  in  accordance  with  procedures  that  have  been  set  by  the  bank  indonesian.  Allready  meet  the  characteristics  and   elements   of   internal  control.Keywords : Information  Accounting  System,  Internal  control,  Credit.

scholarly journals IPTEKS KETEPATWAKTUAN DAN KETERANDALAN PELAPORAN KEUANGAN DITINJAU DARI PENGENDALIAN INTERNAL PADA BADAN KEUANGAN DAERAH KOTA TOMOHON

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Don Juan Jacobs Langkedeng ◽  
David P. E. Saerang
Keyword(s):  
Information Technology ◽  
Information System ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Audit Process ◽  
Process Information ◽  
Regional Finance ◽  
Technology Improvement ◽  
The Government

Accounting information systems and controls adequate internal can provide complete conclusions from a information conditions in the government to be used as accounting information for determine accuracy input data to output to be used government decision making. The research is entitled Effect of Technology Information and Understanding of Auditors on Internal Control of the Process Information System Audit (Survey on BKD Tomohon City). Purpose of research form knowing the effect of information technology on the information system audit process , m know the influence of the auditor's understanding of internal control over information system audit process and form know the influence of information technology, the auditor's management of internal control of the system audit process information on the Tomohon City Regional Finance Agency. Method research uses explanatory methods with data collection techniques through observation, questionnaire. Research results shows that information technology at the Agency Regional Finance of Tomohon City has a strong and significant to the audit process it information system. Technology information can help and facilitate the auditor in carrying out the system audit process information. The auditor's understanding of internal control of the Agency Regional Finance of Tomohon City has a moderate and significant relationship with the information system audit process. The information system audit process is running well and produce a good report if the auditor is capable understand the internal control system well, especially control internal with the presence of computerization. Information Technology and control internal has a strong and significant influence on the audit process information at the Regional Finance Agency of Tomohon City. Use of technology better information and auditor understanding of internal controllable to improve and facilitate the information system audit process. Information technology improvement auditor's assessment and assessment of internal controllable to improve the information system audit process even better. Decline information technology and understanding of capable internal controls reduce the efficiency and effectiveness of the information system audit process information.Keywords: Internal Informasion On The Timelty And Reability Of Financial Reporting

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