scholarly journals Analysis Of Payment Accounting System At Pt Aplus Pasific

2021 ◽  
Vol 2 (6) ◽  
pp. 2306-2312
Author(s):  
Ertie Nur Hartiwati
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
System Analysis ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information Systems ◽  
Analytical Technique ◽  
Complex Processes ◽  
A Company

To find out whether a company is a company that has a good and correct system, a control system is needed that can make the company more thorough and have more specific and good payroll data. The internal control system is one of the accounting information systems. implemented by the company in achieving its corporate goals. In realizing a good and appropriate company system, an analysis and evaluation is needed. Where it is expected to be able to prevent fraud that can occur within a company. The analytical method used is Flowchart (Flow Chart), an analytical technique used to describe several aspects of an information system in a clear, concise, and logical manner. Flowcharts use standard symbols to describe through pictures the transaction processing procedures used by the company and the flow of data through the system. The benefits of this system to help clarify complex processes in the decision-making process. The conclusions obtained from the Payroll Accounting Information System Analysis, the company seeks to implement the accounting function properly. However, the company has not implemented a payroll information system that is more complex so that it can cause errors in the payroll system within the company.

scholarly journals PERANCANGAN SISTEM E-ACCOUNTING PADA PT.MANDIRI AGUNG LUBUKLINGGAU

2019 ◽  
Vol 4 (1) ◽  
pp. 50-57
Author(s):  
Lukman Sunardi ◽  
Andri Anto Tri Susilo
Keyword(s):  
Information System ◽  
Information Systems ◽  
Human Error ◽  
Accounting Information ◽  
Modeling Language ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Accounts Receivable ◽  
A Company

Abstrak Sistem informasi akuntansi merupakan jantung bagi sebuah perusahaan. Sistem informasi akuntansi membuat sebuah perusahaan mampu melakukan pengendalian dan memudahkan perusahaan dalam meningkatkan kinerjanya. Salah satu bagian dari sistem informasi akuntansi adalah sistem penjualan dan piutang. Penelitian ini dilakukan pada perusahaan distributor yang bergerak di bidang penjualan alat-alat elektrikal, mekanikal, dan telekomunikasi. Perusahaan tersebut sedang berkembang pesat dengan jumlah transaksi penjualan yang cukup banyak dan kompleks setiap harinya, namun masih menggunakan sistem manual sehingga kurang efektif dan efisien. Maka dari itu penulis mengangkat judul prancangan system e-accounting pada PT. Mandiri Agung Lubuklinggau.  Pada penelitian ini penulis menggunakan perancangan system menggunakan United modeling language (UML) dan pada penelitian ini penulis mengunakan metode deskriptif dimana penggunaan metode dimaksudkan agar kebenaran yang diungkapkan benar-benar berdasarkan bukti ilmiah yang kuat adapun hasil dari penelitian ini maka dapat disimpulkan dengan adanya system e-accounting ini memperbaiki kelemahan yang ada pada sistem informasi akuntansi penjualan dan piutang yang sedang berjalan. Serta meningkatkan pengendalian intern perusahaan serta meminimalisir kecurangan dan human error yang dilakukan karyawan. Kata kunci—PHP,Akuntansi, E-Accounting   Abstract  Accounting information systems are the heart of a company. Accounting information systems make a company capable of controlling and making it easier for companies to improve their performance. One part of the accounting information system is the sales and accounts receivable system.This research was conducted at a distributor company engaged in the sale of electrical, mechanical, and telecommunications equipment. The company is growing rapidly with a number of sales transactions that are quite numerous and complex every day, but still use the manual system so that it is less effective and efficient. Therefore the author raised the title of the design of e-accounting system at PT. Mandiri Agung Lubuklinggau.In this study the author uses the system design using the United modeling language (UML) and in this study the author uses descriptive methods where the use of the method is intended so that the truth revealed is really based on strong scientific evidence while the results of this study can be concluded with the existence of system e -accounting fixes weaknesses that exist in the current sales and accounts receivable accounting information system. And improve internal control of the company and minimize fraud and human error by employees. Keywords—PHP,Accounting,E-Accounting

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 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 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 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 ANALYSIS OF INTERNAL CONTROL OF INVENTORY ACCOUNTING INFORMATION SYSTEM AT PT. ANDRE LAURENT

2019 ◽  
Vol 1 (1) ◽  
pp. 73-86
Author(s):  
Muchamad Aqil Nugroho
Keyword(s):  
Information System ◽  
Internal Control ◽  
Research Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Difference ◽  
Operational Activities ◽  
First In First Out ◽  
A Company

Accounting information system (AIS) is used to assist data processing in a company with the aim to optimize the performance of employees based on the duties and responsibilities of each employee. PT Andre Laurent currently still has obstacles in recording its inventory that causing the difference of inventory stock. This study aims to analyze the procedures of accounting information systems and implementation of internal controls in the company and to design proposals and also to implement a good accounting information system for the company. The research method used in this research is qualitative research method, data collection method by interview, observation or direct observation to the company, documentation and questionnaire is distributed to users of accounting information system proposed based on the discussion. The results of the research are such as the application of FIFO (First-In First-Out) method to inventory recording, improvement of procurement and expenditure procedures, and implementation of Accurate 5 Education Software that will optimize the company's operational activities.

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 ANALISIS SISTEM INFORMASI AKUNTANSI PERSEDIAAN PELUMAS (STUDI KASUS PADA PT. FAJAR INDAH KUSUMA)

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Andini Tirta Cricela Suleman ◽  
Jantje J. Tinangon ◽  
Winston Pontoh
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Data Collection Technique ◽  
Medium Enterprises ◽  
A Company

Accounting Information System is an important thing owned by a company because the purpose and accounting information system is to provide information for users of accounting information that investors and other users inventory is one important component for a good company small and medium enterprises, and large companies. Because seen from the existing theory of inventory accounting information systems can provide many benefits for companies, especially PT. Fajar Indah Kusuma. The purpose of this study is to analyze whether the accounting information system inventory at PT. Fajar Indah Kusuma is adequate in the hope to provide benefits for the company, researchers and other parties. The method used in this research is the type of qualitative research that presents in the form of descriptive. While the data collection technique is done by direct survey to PT. Fajar Indah Kusuma and conducting interviews from several resource persons in the company. From the results of the study can be concluded that PT. Fajar Indah Kusuma not have adequate accounting information systems inventory where there are still short comings in the separator function dan internal control. The authors suggest that companies make impovements and evaluations on the system of divison of function and internal controls in order to run according to the system and efficient.Keywords : Analysis, accounting information systems, inventory

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.

Analysis and Evaluation of Internal Control Accounting Information System for Purchase of Merchandise and Cash Disbursements at PT Bali Kulina Utama According to the COSO Framework Approach

2021 ◽  
Vol 4 (2) ◽  
pp. 168-172
Author(s):  
Nyoman Tri Krismahayani ◽  
◽  
I Ketut Parnata ◽  
I Ketut Suwintana ◽  
◽  
...  
Keyword(s):  
Information System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analytical Technique ◽  
Framework Approach

This study aims to evaluate the internal control of the accounting information system for the purchase of merchandise inventory and cash disbursements at PT Bali Kulina Utama. The results of this study are expected to provide constructive suggestions in improving the implementation of controls that can minimize the potential for fraud and fraud in the company's activities at PT Bali Kulina Utama. This type of research is a case study using two types of data, namely primary data and secondary data. Data collection techniques used are observation, interviews and documentation. The analytical technique used is descriptive analysis technique, namely by explaining the accounting information system for the purchase of merchandise inventory and cash disbursements and comparative analysis techniques, namely by comparing the implementation of internal control accounting information systems at PT Bali Kulina Utama with the theory of internal control according to the COSO Framework approach. The results of this study indicate that the accounting information system for the purchase of merchandise inventory and cash disbursements has three activities originating from ordering, receiving, storing and disbursing cash. The results of the evaluation of the implementation of the accounting information system internal control at PT Bali Kulina Utama are not fully in accordance with the five components of the COSO Fraework internal control. Four of the five components that are not in accordance with the COSO Framework are the internal control environment, risk assessment and risk response, control and monitoring activities. An adequate component is the information and communication component.

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