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International Journal of Religious and Cultural StudiesInternational Journal of Religious and Cultural Studies

This study aims to find out how effective internal control in developing accounting information systems and the organizational culture in the organization. This study uses a qualitative descriptive approach to understand the phenomena experienced by research subjects such as behavior, perceptions, motivations, actions and so on, holistically and by means of description. The results show that the internal control that occurs in the development of accounting information systems is less effective due to two things, in terms of control environment and information and communication. In addition, the corporate culture that occurred during development has not been able to run successfully because of three things, such as, the elements of the principle of achievement, the principle of excellence and the principle of consensus. This study not only provides a framework for identifying and understanding the characteristics of accounting information systems and organization culture, but also as a guideline for future empirical studies.

The study concludes that the effectiveness of internal control in the development of accounting information systems at PT.COOL-IT has two components where some indicators are still not yet fulfilled.First, the organizational indicators show that the commitment to competency is not implemented well, because employees assigned to a section carrying out a function do not have relevant competencies and the company does not yet have a commitment to the importance of developing the competency of its employees.Second, the Information and communication component has not yet been fulfilled.This study concludes that work and team culture can strengthen accounting information system.

Berdasarkan temuan penelitian ini, beberapa saran penelitian lanjutan dapat diajukan. Pertama, penelitian lebih lanjut dapat dilakukan untuk menginvestigasi secara mendalam bagaimana peningkatan kompetensi karyawan, khususnya dalam bidang teknologi informasi akuntansi, dapat meningkatkan efektivitas pengendalian internal. Penelitian ini dapat menggunakan metode kuantitatif dengan survei untuk mengukur hubungan antara tingkat kompetensi karyawan dan efektivitas pengendalian internal. Kedua, penelitian selanjutnya dapat fokus pada pengembangan model komunikasi yang lebih efektif dalam organisasi, terutama dalam konteks pengembangan sistem informasi akuntansi. Model ini perlu mempertimbangkan berbagai saluran komunikasi, baik formal maupun informal, serta cara memastikan bahwa informasi yang relevan dan akurat tersampaikan kepada semua pihak yang berkepentingan. Ketiga, studi kualitatif mendalam dapat dilakukan untuk mengeksplorasi bagaimana kepemimpinan transformasional dapat mendorong budaya organisasi yang lebih positif dan mendukung pengembangan sistem informasi akuntansi yang efektif. Penelitian ini dapat melibatkan wawancara mendalam dengan para pemimpin dan karyawan untuk memahami bagaimana gaya kepemimpinan mereka memengaruhi budaya organisasi dan efektivitas pengendalian internal.

  1. View of Work and Team Culture as Basis of Internal Control Effectiveness in Accounting Information System... journals.oneresearch.id/index.php/ijracs/article/view/104/104View of Work and Team Culture as Basis of Internal Control Effectiveness in Accounting Information System journals oneresearch index php ijracs article view 104 104
  2. PERAN TEKNOLOGI INFORMASI DALAM MENGANTISIPASI KECURANGAN AKUNTANSI (Studi Kasus pada PT Bangkit Berkah)... doi.org/10.36805/akuntansi.v6i1.1353PERAN TEKNOLOGI INFORMASI DALAM MENGANTISIPASI KECURANGAN AKUNTANSI Studi Kasus pada PT Bangkit Berkah doi 10 36805 akuntansi v6i1 1353
  3. SISTEM INFORMASI AKUNTANSI SEBAGAI ALAT KOMUNIKASI PERUSAHAAN DENGAN PARA STAKEHOLDER | PROSIDING SEMINAR... e-journal.trisakti.ac.id/index.php/semnas/article/view/5846SISTEM INFORMASI AKUNTANSI SEBAGAI ALAT KOMUNIKASI PERUSAHAAN DENGAN PARA STAKEHOLDER PROSIDING SEMINAR e journal trisakti ac index php semnas article view 5846
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