PERAN PENTING PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI

The current business environment changes rapidly. The company must have a reliable internal control system in order to survive and highly competitiveness. This paper discusses about the important role of internal control in Accounting Information Systems. The study of literature is used in this pape...

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Main Author: Khusnul Fu'ad
Format: Article
Language:English
Published: Universitas Jember 2015-12-01
Series:Jurnal Akuntansi Universitas Jember
Online Access:https://jurnal.unej.ac.id/index.php/JAUJ/article/view/1885
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author Khusnul Fu'ad
author_facet Khusnul Fu'ad
author_sort Khusnul Fu'ad
collection DOAJ
description The current business environment changes rapidly. The company must have a reliable internal control system in order to survive and highly competitiveness. This paper discusses about the important role of internal control in Accounting Information Systems. The study of literature is used in this paper. The author presents five old papers as an object of it.The author finds six important role of Internal Control System. The first is giving a great influenced on Accounting Information Systems which is computer-based, Internal Control Systems can prevent excessive resources within the company, Creating accountability of the financial reports, increasing the credibility and quality to the company, the management becomes easy to make the decision, and preventing the fraud. Accounting Information Systems which is computer based can’t do well without controlling from the management Keywords:Accounting Information System, Internal Control, The Important Role
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spelling doaj.art-443408e2a6ae464cb400c7b19833cc5d2023-03-02T03:48:08ZengUniversitas JemberJurnal Akuntansi Universitas Jember1693-24202460-03772015-12-01132273610.19184/jauj.v13i2.18851885PERAN PENTING PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSIKhusnul Fu'ad0Magister Akuntansi FEB UNS SurakartaThe current business environment changes rapidly. The company must have a reliable internal control system in order to survive and highly competitiveness. This paper discusses about the important role of internal control in Accounting Information Systems. The study of literature is used in this paper. The author presents five old papers as an object of it.The author finds six important role of Internal Control System. The first is giving a great influenced on Accounting Information Systems which is computer-based, Internal Control Systems can prevent excessive resources within the company, Creating accountability of the financial reports, increasing the credibility and quality to the company, the management becomes easy to make the decision, and preventing the fraud. Accounting Information Systems which is computer based can’t do well without controlling from the management Keywords:Accounting Information System, Internal Control, The Important Rolehttps://jurnal.unej.ac.id/index.php/JAUJ/article/view/1885
spellingShingle Khusnul Fu'ad
PERAN PENTING PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI
Jurnal Akuntansi Universitas Jember
title PERAN PENTING PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI
title_full PERAN PENTING PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI
title_fullStr PERAN PENTING PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI
title_full_unstemmed PERAN PENTING PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI
title_short PERAN PENTING PENGENDALIAN INTERNAL DALAM SISTEM INFORMASI AKUNTANSI
title_sort peran penting pengendalian internal dalam sistem informasi akuntansi
url https://jurnal.unej.ac.id/index.php/JAUJ/article/view/1885
work_keys_str_mv AT khusnulfuad peranpentingpengendalianinternaldalamsisteminformasiakuntansi