scholarly journals PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYALURAN KREDIT PADA PERUSAHAAN JASA PERBANKAN

2019 ◽  
Vol 3 (2) ◽  
pp. 39-63
Author(s):  
Bq. Anggun Hilendri ◽  
Sapto Hendri B. S.
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Accounting Information System ◽  
Service Companies ◽  
Banking Service ◽  
Control Units ◽  
Internal Control System ◽  
Accounting Control

Banks are one of institution, where the main activities are in the financial sector. One of the financial activities carried out by banks is in granting credit. The existence of Mataram BTN Bank has a very important role in encouraging development and increasing economic growth in Mataram. However, the problem in lending is how to minimize the risk of bad credit. With the existence of the role of an adequate accounting information system in the process of granting credit shows an attitude of caution in the banking itself. This research will focus on lending with house collateral at the Mataram BTN bank. This type of research is descriptive. Respondents in this study were Supporting Deputy Branch Managers and accounting control units. The results of the study show that the credit giving accounting information system applied at Mataram BTN bank is effective and can support the internal control system. The practical implications of this research are expected to provide a view to other banking service companies that the accounting information system in lending is very important. With the existence of an effective accounting information system will produce information that is in accordance with needs, accurate, functioning and can be trusted.

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.

Internal Control Research of Accounting Information System Based on the ERP Environment

2014 ◽  
Vol 556-562 ◽  
pp. 5790-5793
Author(s):  
Guo Hui Yao ◽  
Ling Yang
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Operating Environment ◽  
Accounting Information System ◽  
Erp System ◽  
Modern Enterprise ◽  
Important Research Topic ◽  
Internal Control System ◽  
Control Research

The internal control system is an essential part and an important research topic in the modern enterprise. In last ten years, along with the extensive application of the ERP system in domestic enterprises, the accounting information system has already been embedded to ERP system. Accompanying with the change of work process, the open of system, the dispersion of information and the share of data, the ERP system has changed enterprises’ operating environment, the contents and methods of risk control. The objects, points, methods and process of the internal control of the accounting information system need to be adjusted based on the ERP system to adapt to the internal control requirements.

scholarly journals PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, MOTIVASI KERJA DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN

2021 ◽  
Vol 26 (1) ◽  
pp. 12-21
Author(s):  
Friska Septriyanda Patraini ◽  
Fajar Gustiawaty Dewi ◽  
Dewi Sukmasari
Keyword(s):  
Information System ◽  
Human Resources ◽  
Internal Control ◽  
Work Motivation ◽  
Employee Performance ◽  
Accounting Information ◽  
Accounting Information System ◽  
Construction Company ◽  
Construction Companies ◽  
Service Companies

Layoffs carried out by construction companies are caused by the weak performance of employees working at the company.  Apart from being based on labor issues, layoffs are also influenced by internal problems in construction service companies.  Given this phenomenon, it is necessary to conduct research on the performance of construction company employees.  In order to improve employee performance, internal control is needed that can reduce the occurrence of actions that are not in accordance with the rules.  Where good internal control is shown by an efficient and effective accounting information system, especially in presenting information in accordance with the needs of management and other parties who need it.  In addition, employee performance can also decrease, this is due to a decrease in work motivation in employees.  Work motivation is also related to the capacity of human resources, so that employee performance must be supported by the capacity of competent human resources to provide optimal benefits.

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 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 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 ACCOUNTANT PAYMENT INFORMATION APPLICATION OF INFORMATION SYSTEMS IN PT. FRAMAS INDONESIA

2020 ◽  
Vol 1 (5) ◽  
pp. 775-784
Author(s):  
Rahul Chauhan ◽  
Astrid Juliani
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Accurate Information ◽  
Accounting Information System ◽  
Accounts Payable ◽  
Accounting Report

A comprehensive company information system is called Accounting, because it processes all transactions into a document in the form of financial statements. Its role is systematic and covers the entire data and information of documents from all the company's business transaction activities as a whole. Information obtained from the information system in the accounting report will be submitted to management. In this era of globalization, the role of information systems is very important in various fields. Companies must focus on providing users with fast, accurate but still accurate information to financial statements, and other financial data that contribute to decisions and policies made by management. The company uses information systems in the hope that it can help the company achieve its goals. The accounting information system that is currently widely applied by companies is the Information System on Accounts Payable or Accounts Payable. In addition to providing information on Trade Debt data or Accounts Payable, PT Framas Indonesia has applied the Accounting Information System well. Most of the processes have been computerized properly, PT Framas has also designed recording procedures and Internal Control on Accounts Payable. Double checks are also carried out on several processes so as to minimize errors in payment.

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 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.  

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