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

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PEMBIAYAAN MURA>BAHAH DI BANK SYARIAH

2017 ◽  
Vol 4 (2) ◽  
pp. 345-376
Author(s):  
Wartoyo Wartoyo ◽  
Nova Gina Meutia
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Management Control ◽  
Control Environment ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Branch Office

Lembaga keuangan khususnya perbankan merupakan lembaga yang menganut prinsip kehati-hatian (prudential principe) terutama dalam hal penyaluran pembiayaan kepada nasabah. Hal ini berlaku juga bagi perbankan syariah yang secara konsep dan prinsipnya sama dengan perbankan konvensional dalam hal penerapan sisem informasi akuntansi. Sistem informasi akuntansi di perbankan lebih dimaksudkan untuk melakukan sistem pengawasan, kontrol dan evaluasi terhadap pembiayaan yang disalurkan, supaya lebih efektif dan terkendali. Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi dalam menunjang efektivitas pengendalian internal pembiayaan murabahah pada PT Bank BNI Syariah Kantor Cabang Cirebon. Penelitian ini menggunakanmetode kualitatif dengan analisis deskriptif. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa penerapan sistem informasi akuntansi pembiayaan mura>bahah} sudah diterapkan oleh PT Bank BNI Syariah kantor cabang Cirebon dan telah memadai serta memenuhi unsur-unsur sistem informasi akuntansi. Sedangkan pengendalian internal dapat dikatakan telah efektif. yang terdiri dari komponen pengendalian internal yaitu lingkungan pengendalian, penaksiran risiko, informasi dan komunikasi, aktivitas pengendalian dan pemantauan. Dalam praktiknya pada pembiayaan, hanya saja lingkungan pengendalian pada manajemen selalu menetapkan target pembiayaan yang tinggi sehingga karyawan bisa saja mengabaikan prosedur atau peraturan yang telah ditetapkan pada  Bank. Dan penerapan sistem informasi akuntansi dalam menunjang efektivitas pengendalian internal pembiayaan mura>bahah} diukur dari NPF pada Bank BNI syariah Kantor Cabang Cirebon menunjukkan tingkat NPF yang berfluktuatif namun masih dibawah standar BI yaitu 5%. Financial institutions, especially banks, are the institutions that embrace the prudential principle, especially in terms of the distribution of funding to customers. This principle is also applied by Islamic banks, which have the same concepts and principles as conventional banks in terms of the application of accounting information system. Accounting information system in banking is intended to monitor, control, and evaluate the system of finance distribution to make it more effective and controlled. This study was aimed at determining the application of accounting information systems to support the effectiveness of internal controls of murabaha financing at PT Bank BNI Syariah Branch Office Cirebon. This study used a qualitative method and descriptive analysis. Based on the research findings and discussion, it can be concluded that the accounting information system of murabaha financing has been applied by PT Bank BNI Syariah Branch Office Cirebon and has been adequate and met the elements ofaccounting information systems. Meanwhile, internal control is considered to be effective, consisting of components of internal control, namely the control environment, risk assessment, information and communication, and controlling and monitoring activities. However, in financing practices, management control environment always sets high targets of financing transaction that drive the employees to ignore the procedures or rules set by the Bank. In addition, application of accounting information systems in supporting the effectiveness of internal control of murabaha financing, which is measured by NPF, at Bank BNI sharia Cirebon Branch Office shows that fluctuative level but still below BI standard of 5%.

scholarly journals ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENGENDALIAN INTERNAL PEMBIAYAAN KREDIT USAHA MIKRO PADA PT BANK SULUTGO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Roslin Sawori ◽  
Jenny Morasa ◽  
Steven J. Tangkuman
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Analysis Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Credit Financing

The credit provided by PT SulutGo Bank is very helpful to the community in obtaining its business capital. The problems that often arise in credit are bad debts, and this risks the smooth operation of the bank. This research aims to determine the application of accounting information systems in supporting the internal control of micro business credit financing at PT SulutGo Bank to get a clear picture of this application. This research uses descriptive analysis method. The type of data used in this research is qualitative data. The result showed that the application of the micro finance credit information systems at PT SulutGo Bank has been carried out well and has supported the internal control of micro business credit financing. This is indicated by elements of the accounting information system that supports each component of internal control. Keywords:  application of accounting information system, internal control

scholarly journals PENERAPAN SISTEM INFORMASI AKUTANSI PENJUALAN PADA PT DEHO CANNING COMPANY BITUNG

2017 ◽  
Vol 6 (1) ◽  
pp. 112
Author(s):  
Gabby Angelina Parrangan ◽  
Sifrid S. Pangemanan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Data Analysis ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Data Analysis Method

The purpose of this study was to investigate the application of accounting information systems sales at PT. Deho Canning Company Bitung. Data analysis method used is descriptive analysis method. In which the author describes what is at issue, in this case the description of sales bagimana accounting information system implemented by the company. The results of this study indicate that sales accounting system applied to the PT. Deho Canning Company Bitung still manualKeywords: Accounting Information Systems, Sales

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 ANALISIS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG PADA TOKO CAMPLADEAN MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Faujan Otinur ◽  
Sifrid S. Pangemanan ◽  
Jessy Warongan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Control Systems ◽  
Internal Control ◽  
Research Method ◽  
Accounting Information ◽  
Financial Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Descriptive Research

The accounting information system and the system of Internal control is a component that collect, classify, process, analyze and combine the relevant financial information for decision making the outside parties (suc as Government, community, investors, and creditors) parties in (especially management). Campladean Manado is a merchant selling sports equipment with various brands and types of goods so that it has a stockpile of goods quite a lot. This research aims to analyze accounting information systems inventory and enacted on Campaldean Manado. This research uses descriptive research method. Research results showed the accounting information system on Campladean Manado are still using manual systems of internal control systems but very helping and supporting accounting information systems in Manado in Campladean minimize the occurrence of errors in system of inventory items.Keywords: Accounting information systems, Interalcontrol systems supplies.

scholarly journals Audit Sistem Informasi Akuntansi Siklus Pengeluaran pada PT. Lagio Furniture

2014 ◽  
Vol 5 (2) ◽  
pp. 510
Author(s):  
Aries Wicaksono
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Management Control ◽  
Accounting System ◽  
Accounting Information System ◽  
Control Plan ◽  
Accounting Information Systems ◽  
Technological Developments ◽  
And Control

Rapid technological developments make the whole thing easier. Many companies also take advantage of these technological developments. Similarly, the corporate accounting system that uses the benefits of information technology in the form of Accounting Information Systems (AIS). PT. Lagio Furniture is amanufacturing company that produces furniture for the premium class. Information system is an important part that helps the company's operations become more effective and efficient, therefore it is important for information systems running properly.This research aimed to audit the general control and applications control on the expenditure cycle accounting information system at PT. Lagio Furniture. This type of audit is audit around the computer. And then also collecting data through observation and interviews with relevant parties. Results of thereserarch is the expenditure cycle accounting information system at PT. Lagio Furniture was good. But there is still need to be improved in the control plan security, operational management control, and control inputs.

scholarly journals EVALUASI PENGENDALIAN INTERNAL SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PADA PT. HASJRAT ABADI CABANG MALALAYANG MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novita Kalumata ◽  
Grace B. Nangoi ◽  
Robert Lambey
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Accounting Information System ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
Policies And Procedures ◽  
Descriptive Method

            Internal Control Accounting Information System serves to maintain the company's wealth to check the accuracy and reliability of accounting data financial statements, encourage efficiency, and encourage compliance with management policies. Improper sales and cash receipts management will be detrimental to the company. Therefore, companies need the internal control of accounting information system sales and cash receipts in order to reduce the possibility of fraud, waste, ineffectiveness and inefficiency that can harm the company. The purpose of this study is to evaluate the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Manado Branch. This research uses a descriptive method. The results Show that the internal control of accounting information systems sales and cash receipts at PT. Hasjrat Abadi Malalayang Branch Manado is appropriate, it is seen from the implementation of elements of internal control is adequate and adequate supported by policies and procedures of sales and cash receipt is good in accordance with the theory of COSO.Keywords: Internal Control of Accounting Information System, Sales and Cash Receipts

scholarly journals EVALUASI PENERAPAN SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA PT. CIPUTRA INTERNASIONAL CABANG MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Indra Ningsih Katili ◽  
Jenny Morasa ◽  
Novi S. Budiarso
Keyword(s):  
Information System ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Essential Elements ◽  
Analysis Method ◽  
Accounting Information System ◽  
Hospital Department ◽  
Accounting Information Systems ◽  
Know How ◽  
Incoming Information

Every organization requires an information system to facilitate the activities that have been planned and supervised to control the financial cash flow of the company, The purpose of this study was to know how the accounting information system of cash receipts in the department of PT. Ciputra International Manado branch, by tracking network accounting procedures that make up the system of cash receipts. The method used descriptive analysis method which research began by collecting and filtering the entire incoming information thoroughly and detail later elaborated in order to obtain a clear picture. The results showed that the accounting information system of cash receipts at the hospital department of PT. Ciputra International Manado branch is adequate because they were appropriate and meets the essential elements of an accounting information system that is human resources, equipment, forms or documents, records, procedures and reports. cash receipts and disbursements procedures have been arranged and done his best to avoid distortions that might occur, so that to date accounting information system cash receipts and disbursements in the department of PT. Ciputra International Manado branch can be done effectively. The solution is management, should implement every part to running the task as the authority.Keywords: accounting information systems, cash receipts

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG TERHADAP PENGENDALIAN INTERN PERSEDIAAN BARANG PADA TOKO BESI DAN BANGUNAN SERBAGUNA DI AJIBARANG

Performance ◽  
2017 ◽  
Vol 23 (2) ◽  
pp. 65
Author(s):  
Mugiarti Mugiarti ◽  
Rofi Rachmatiko ◽  
Siska Khurniyati Supraja
Keyword(s):  
Information System ◽  
Information Systems ◽  
Research Methods ◽  
Internal Control ◽  
Accounting Information ◽  
Strong Relationship ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
A Value ◽  
Simple Regression

This study aimed to examine the effect of variable X, namely Accounting Information System Inventory and Y is the Internal Control Inventory of Toko Besi dan Bangunan Serba Guna at Ajibarang. Based on the research results show that the Accounting Information System Inventory (X) is categorized either by value 3.79. Internal Control Inventory (Y) is also said to be good with a value of 4.11.Effect of Accounting Information System for Internal Control Inventory based research methods, namely, 1) Correlation, based on calculations between variables X and Y has a strong relationship that is equal to 0.750, 2) Regression, based on the data through a simple regression of Y = 0.327 + 0.895X which means each an increase of Accounting Information Systems Inventory role in Internal Control Inventory amounted to 56.30%, while the remaining 43.70% due to the influence of others.At the end, the authors expressed conclusions and suggestions to the company as an input. Although the Accounting Information Systems Inventory is already done well, the system implemented should always follow the conditions that occur at any time and be a directed preparation. Also, Internal Control Inventory is already good and sufficient, therefore, it needs to be maintained and enhanced in order to generate a better and more efficient Internal Control Inventory.

Sign in / Sign up

Export Citation Format

Share Document