Accounting information systems implementation: (A case study approach)

Kurniawan, Yohannes; Karsen, Marisa; Adiprasetyo, Al vin; Juwitasary, Hanny; Tapia, Diego Fernando Cabezas

doi:10.1109/icimtech.2017.8273554

Cited by 3 publications

(1 citation statement)

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“…The use of an internal control system serves to direct the company's operations and prevent misuse of the system. The internal control system is the various policies, practices, and procedures used by the company to achieve four general objectives, namely: (1) Protecting company assets; (2) Ensuring the accuracy and reliability of accounting records and information: (3) Encouraging efficiency in company operations (4) Measuring compliance with policies and procedures established by management [2]. The concept of internal control introduced by the Committee of Sponsoring Organizations of the Tread Way Commission is the supervision of every company program and activity carried out by all parts of the company.…”

Section: Introductionmentioning

confidence: 99%

Design of a Merchandise Inventory Accounting Information System for Internal Control at PT Iko Minang Retail, Bukittinggi, Indonesia

Yeni¹,

Pratiwi²

2022

JEFMS

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This study aims to design a merchandise inventory accounting information system and evaluate internal controls at PT Iko Minang Retail. There are differences in the number of stocks in records and warehouses, which causes goods to be delivered late and losses to occur, as well as the quality of goods that are not checked further so that consumers return to PT Iko Minang Retail, this happens because the company does not have a merchandise inventory accounting information system. . The method used in this study is descriptive qualitative, using primary and secondary data sources. Data collection techniques were carried out by means of interviews, observation, and documentation. The results showed that the problems experienced by PT Iko Minang Ritel occurred due to the absence of clear merchandise inventory procedures, especially in the warehouse section, as well as the company's internal controls that were still not effective. Based on these problems, this study resulted in a design of a merchandise inventory accounting information system, as well as a design of the company's internal control.

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Section: Introductionmentioning

confidence: 99%