scholarly journals Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah

2018 ◽  
Vol 23 (1) ◽  
pp. 11-30
Author(s):  
Zelda Triyani ◽  
Chara Pratami Tidespania Tubarad
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Field Research ◽  
City Government ◽  
Primary Data ◽  
System Implementation ◽  
Accounting Information System ◽  
Internal Control System

This study aim to examine the effect of accounting information system and internal control system implementation to the quality of financial report of regional device organization (OPD) in Bandar Lampung and Metro City. The population of this study is the regional services in the Bandar Lampung and Metro City Government environment (18 OPD) with 108 respondents determined by purposive sampling method. The data used are primary data collected using questionnaire through field research. Based on statistical analyzing using SmartPLS, this study found that accounting information system and internal control system implementation affects the financial reports of regional device organization (OPD) in the Bandar Lampung and Metro City Government.

scholarly journals The Effect of Accounting Information System and Internal Control System on the Quality of Financial Reports at PT Semen Baturaja (Persero) Tbk.

2021 ◽  
Vol 2 (3) ◽  
pp. 48-59
Author(s):  
Ciko Arfismanda ◽  
Maulan Irwadi ◽  
R.M. Rum Hendarmin
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information System ◽  
Internal Control System ◽  
System Variables

This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.

Pengaruh Sistem Informasi Akuntansi Retribusi Boarding Pass Pelabuhan Terhadap Sistem Pengendalian Internal

2019 ◽  
Vol 3 (2) ◽  
pp. 158-173
Author(s):  
Karmila Karmila ◽  
Decky Hendarsyah
Keyword(s):  
Information System ◽  
Control System ◽  
Information Systems ◽  
Internal Control ◽  
Quantitative Methods ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Islamic Perspective ◽  
Internal Control System

Accounting information systems are needed in supporting the effectiveness of internal control. The purpose of this study was to determine how the influence of existing accounting information systems in the company on the implementation of internal control. Researchers used descriptive and quantitative methods by distributing questionnaires. From the research results, it turns out that PT. Pelabuhan Indonesia I (Persero) Dumai Branch has implemented an Accounting Information System of port boarding pass fees and an adequate Internal Control System. The Accounting Information System of port boarding pass fees applied to affect the Internal Control System but the effect is not strong. Then the application of the Accounting Information System of port boarding pass fees and the Internal Control System is in accordance with the Islamic perspective.

scholarly journals Analisis Pengendalian Internal Atas Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Pada PT. Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Depo

2018 ◽  
Vol 13 (2) ◽  
Author(s):  
Muhamad Arifialdi ◽  
Muhamad Zakie Hanifan ◽  
Yudiana .
Keyword(s):  
Information System ◽  
Control System ◽  
Direct Observation ◽  
Internal Control ◽  
Accounting Information ◽  
Internal Controls ◽  
Accounting Information System ◽  
Internal Control System ◽  
Real Picture ◽  
Descriptive Method

<p>Bank Rakyat Indonesia (BRI) is one of the largest government-owned bank in Indonesia.  To be competitive in the banking world, the company should be able to improve services so that customers can feel satisfied and do not switch to another bank. All companies need cash for<br />operations, but cash is the most sensitive assets against fraud so it needs a good internal control.  By doing a good internal control companies can reduce their risk of loss from fraud which may be committed by employees. Internal control system applicable to the accounting information<br />system is very useful to prevent and keep the things that are not desirable. Internal control system can also be used to check for errors that occurred so that it can be used to correct.  The purpose of this study is to provide feedback to the company in order to improve security, especially through internal control of cash. This research was conducted with qualitative<br />descriptive method in which the author direct observation to get a real picture of the internal control over the accounting information system cash receipts and disbursements. Results of research on the<br />author to prove that internal controls had been inadequate because it has met the elements in internal control in accordance with the prevailing theories</p>

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 Analysis of Accounts Payable and Accounts Receivable Accounting Information Systems on Building Materials Small and Medium Enterprises (SMEs) Using the PIECES Method

2021 ◽  
Vol 04 (06) ◽  
Author(s):  
Fajar Islamiyah Rahmawati ◽  
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Building Materials ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Accounts Receivable ◽  
Accounts Payable ◽  
Internal Control System

Using the PIECES method, this study aims to examine the accounts payable and accounts receivable accounting information systems of building materials SMEs. Based on the PIECES method, there are six analysis variables: Performance, Information, Economy, Control, Efficiency, and Service. This study is descriptive qualitative in nature, with a case study approach. The data type used is primary data. Data gathered at UD. Rizka Jaya through observation and interviews. The findings indicate that UD. Rizka Jaya's accounting information system has flaws in the six aspects of the PIECES analysis assessment variable. This is due to the lack of an accounting information system and a weak internal control system. It is propose, UD. Rizka Jaya developed a computer-based accounting information system for accounts payable and accounts receivables along enhanced the internal control system as it can produce information that supports decision-making.

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN, GOOD GOVERNMENT GOVERNANCE, BUDAYA ORGANISASI TERHADAP KINERJA PT. PLN PERSERO SUB RAYON WUA-WUA DAN BENUA BENUA

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Riswan Wiranto ◽  
Ishak Awaluddin ◽  
Mulyati Akib
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Company Performance ◽  
Accounting Information System ◽  
Significance Level ◽  
Internal Control System ◽  
System Variables

This study aims to determine and analyze the effect of accounting information systems, internal control systems, go od Goverment governance, organizational culture on the performance of PT PLN (Persero) Sub Rayon Wua-Wua and continents. Respondents in this study were all employees of PT PLN (Persero) Sub Rayon Wua-Wua and continents who had positions as Managers, Supervision, assistants, juniors, staff. The total respondents were 105 people. Analysis of the data used in this study is a multiple linear regression analysis technique that is processed through SPSS version 23 software.The results of this study indicate that the t value of accounting information system (X1) is 7.729 with a significance of 0,000 (tsig = 0,000 more keci than the value of α = 0.05 thus, accounting information system variables have a significant effect on company performance. Internal Control System Variables (X2) of 2,244 with a significance level of 0,027 (tsig = 0,000) Smaller than the value of α = 0,05, the internal control system variable has a significant effect on company performance. Good Corporate Governance (X3) of 2,241 with significant 0,027 (tsig = 0,000 ) smaller than α = 0.05 05, the Good Governacne variable has a significant effect on company performance. Organizational Culture variable is 6.423 with a significance level of 0.000 (tsig = 0,000 smaller than the value of α = 0.05, the organizational culture variable has a significant effect on company performance.  

scholarly journals Influence of Internal Control Systems and Accounting Information Systems on Good Corporate Governance

2021 ◽  
Vol 5 (1) ◽  
pp. 77-84
Author(s):  
Kamilia Lestari
Keyword(s):  
Information System ◽  
Corporate Governance ◽  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Good Corporate Governance ◽  
Internal Control System

This study aims to determine how the influence of internal control systems and accounting information systems on good corporate governance at Perum Bulog (Logistics Business Entity) in Bandung City. The factors tested in this study are the internal control system and the accounting information system as independent variables. Meanwhile, good corporate governance is the dependent variable. The research method used in this research is the verification method. The study population was employees of Perum Bulog (Logistics Business Entity Public Company) in Bandung, totaling 4,151 employees. The sampling technique used was probability sampling with simple random sampling method using the Slovin formula, so that there were 97 employees of Perum Bulog in Bandung City. The analytical method used is multiple linear regression analysis using SPSS Version 23.00. The results of the research partially and simultaneously show that the internal control system and accounting information system have an effect on good corporate governance at Bulog Corporation in Bandung City. In addition, the magnitude of the influence of the internal control system and accounting information system in contributing to good corporate governance is 77.2%.    

scholarly journals EVALUASI PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS ATAS PENJUALAN JASA KAMAR PADA BIG FISH HOTEL

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Arif Rahman Modim ◽  
Jantje J. Tinangon ◽  
Sonny Pangerapan
Keyword(s):  
Information System ◽  
Internal Control ◽  
Case Study Research ◽  
Accounting Information ◽  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Research Approach ◽  
Accounting Information System ◽  
Cash Receipt

Organizations to achieve sustainable position and possible opportunities requires efficient information systems. The purpose of the study is to evaluate the implementation an internal control in accounting information system cash receipt in Big Fish hotel (Piere Tendean Number. 107-108 Boulevard Manado). This research approach is qualitative descriptive with the type of case study research. Types of data used are primary data and secondary data. Data were collected through a preliminary survey, field research, observation, interviews, and documentation. The result show that accounting informations systems cash receipt at this hotel has been have well internal control. Although there were many problem has found, that there is no a job rotation to maintain employee independence in carrying out their duties, he absence of an internal supervisory unit that can guarantee security and finances, there is no surprising audit to check accurately.Keywords : Accounting Information System, Cash Receipt, Internal Control

scholarly journals ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN DALAM UPAYA PENGENDALIAN INTERNAL PADA PT. GEMILANG EMAS INDONESIA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Brenda Langi ◽  
David P. E. Saerang ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Decision Making ◽  
Information System ◽  
Control System ◽  
Organizational Structure ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Data ◽  
Internal Control System

Payroll and wages accounting information system are important in the enterprise systems that help in decision making and implementation of the payroll and wage employees. Internal control system is a system that protects wealth and enterprise accounting data. This study aims to determine how the payroll accounting information system and wage PT. Gemilang Emas Indonesia and whether the system supports the company's internal control efforts. Methods analysis used in this research is descriptive analysis. The results showed payroll accounting information system and wages in PT.  Gemilang Emas Indonesia does not yet support the internal control efforts. Still a lack of segregation of duties in the organizational structure and practices of healthy companies.

Research on the Internal Control of Accounting Information Systems under Network Environment

2014 ◽  
Vol 687-691 ◽  
pp. 1787-1790
Author(s):  
Ming Xia Yang ◽  
Liang Jiang
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Computer Network ◽  
Accounting Information ◽  
Network Environment ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Depth Analysis ◽  
Internal Control System

In order to avoid any risk of new computer network environment accounting information system, build an effective computer accounting information system of internal control system is very necessary. Intends to figure out the issue and risk control system of computer network environment accounting information system, this paper conducts the in-depth analysis to explore preventive measures under the network environment risk and internal control system computer accounting information system innovation.

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