Analisis Implementasi Sistem Informasi Akuntansi Berbasis Komputer dalam Meningkatkan Pengendalian Internal Perusahaan
DOI:
https://doi.org/10.4586/eksaccuracy.v2i1.47Keywords:
Sistem Informasi Akuntansi, Pengendalian Internal, Efisiensi Operasional.Abstract
Penelitian ini bertujuan untuk menganalisis dampak implementasi Sistem Informasi Akuntansi (SIA) berbasis komputer terhadap pengendalian internal perusahaan. Pendahuluan membahas pentingnya teknologi informasi dalam akuntansi dan bagaimana SIA berbasis komputer dapat meningkatkan keandalan informasi keuangan serta mengurangi risiko kesalahan dan kecurangan. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif, dengan pengumpulan data melalui kuesioner yang disebarkan kepada perusahaan yang telah menggunakan SIA berbasis komputer. Hasil penelitian menunjukkan bahwa perusahaan yang menggunakan SIA berbasis komputer memiliki sistem pengendalian internal yang lebih baik dibandingkan dengan yang masih menggunakan sistem manual. SIA berbasis komputer meningkatkan efisiensi operasional, akurasi laporan keuangan, dan keamanan data, serta membantu dalam pemantauan dan pengendalian aktivitas keuangan. Kesimpulan penelitian ini menegaskan bahwa implementasi SIA berbasis komputer berkontribusi secara signifikan terhadap peningkatan pengendalian internal perusahaan. Disarankan agar perusahaan terus memperbarui dan mengembangkan sistem ini, serta penelitian lebih lanjut dilakukan dengan metode dan cakupan yang lebih luas.
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