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

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.

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 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.

AN ARCHIVAL INVESTIGATION OF A LATE 19TH CENTURY ACCOUNTING INFORMATION SYSTEM: THE USE OF DECISION AIDS IN THE AMERICAN PRINTING INDUSTRY

2001 ◽  
Vol 28 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Roger B. Daniels ◽  
Jesse Beeler
Keyword(s):  
Information System ◽  
19Th Century ◽  
Cost Allocation ◽  
Decision Aids ◽  
Accounting Information ◽  
Accounting System ◽  
Printing Industry ◽  
Late 19Th Century ◽  
Accounting Information System ◽  
Cost Accounting System

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional accounting techniques and the cost accounting system into an intricate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises questions about the uniform costing movement in the American printing industry.

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 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.

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