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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Format: | Article |
Language: | English |
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Universitas Jember
2015-12-01
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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 |
first_indexed | 2024-04-10T06:22:37Z |
format | Article |
id | doaj.art-443408e2a6ae464cb400c7b19833cc5d |
institution | Directory Open Access Journal |
issn | 1693-2420 2460-0377 |
language | English |
last_indexed | 2024-04-10T06:22:37Z |
publishDate | 2015-12-01 |
publisher | Universitas Jember |
record_format | Article |
series | Jurnal Akuntansi Universitas Jember |
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 |