Reconsidering Accounting Information Systems: Effective Formulations for Company’s Internal Control


  • Muhammad Fakhimuddin Faculty of Economy and Sharia Banking, Sunan Kalijaga State Islamic University


Accounting information systems; internal control; policies; decisions


Every organization needs an accounting information system that has been planned and monitored properly to control the incoming and outgoing finances. By the accounting information system, organization is able to achieve the objectives of the organization. Internal control of a company is a process that is not easy to do. In controlling, a manager needs a lot of information from the company. Accounting information system is one way to obtain information needed in the control process. Internal control is also part of the evaluation carried out to control the implementation of company activities. The main purpose of internal control is to secure assets that are owned, examine the accuracy of accounting, managerial, and operational data. Internal control also aims to prevent accidental or unwanted things in the company. In the internal control process, decision making is also carried out. An information that has been reviewed by top management in the control process can be used as a reference in making policies or decisions.


Al-Majali, M. M. (2011). The antecedents of internet banking service adoption in Jordan: using decomposed theory of planned behavior. PhD dissertation, Universiti Utara Malaysia.

Bodnar, G. H., & Hopwood, W. S. (2000). Sistem informasi akuntansi, 6th ed. Trans. Jusuf, A. A. & Tambunan, R. M. Jakarta: Salemba Empat.

Bodnar, G. H., & Hopwood, W. S. (2013). Accounting Information Systems, vol. 11. New Jersey: Pearson Prentice Hall.

Dillard, J. (2008). A political base of a polyphonic debate. Critical Perspectives on Accounting, 19(6), 894-900.

Dwan, K., Phillipi, C. A., Steiner, R. D., & Basel, D. (2016). Bisphosphonate therapy for osteogenesis imperfecta. Cochrane Database of Systematic Reviews, Issue 10. Art. No.: CD005088.

Esmeray, A. (2016). The Impact of Accounting Information Systems (AIS) on Firm Performance: Empirical Evidence in Turkish Small and Medium Sized Enterprises. International Review of Management and Marketing, 6(2), 233-236.

Gökdeniz, Ü. (2005). İşletmelerde muhasebe bilgi sistemine yaklaşım. Muhasebe ve Finansman Dergisi, (27), 86-94.

Gondodiyoto, S. (2007). Audit sistem informasi+ pendekatan CobIT. Jakarta: Mitra Wacana Media.

Handoko, T. Hani. (2012). Manajemen personalia dan sumber daya manusia. Yogyakarta: BPFE Press.

Indralesmana, K. W., & Suaryana, I. G. N. A. (2014). Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Individu Pada Usaha Kecil Dan Menengah Di Nusa Penida. E-Jurnal Akuntansi Universitas Udayana, 7,(2), 14-26.

Jogiyanto, H. M. (2005). Analisis dan Desain Sistem Informasi: Pendekatan Terstruktur. Yogyakarta: Andi Offset.

Kabuhung, M. (2013). Sistem informasi akuntansi penerimaan dan pengeluaran kas untuk perencanaan dan pengendalian keuangan pada Organisasi nirlaba keagamaan. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3), 339-348.

Kustaman, O., dan S. Marsus. (2007). Evaluasi Penerapan Sistem Akuntansi Instansi: Studi Kasus pada Kantor Pusat Direktorat Jenderal Pajak. First Public Sector Accounting and Finance Research Conference, Surabaya: UPNV East Java Postgraduate Program.

Nicolaou, A. I. (2000). A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International Journal of Accounting Information Systems, 1(2), 91-105.

Novena, M. E. (2012). Analisis dan Perancangan Sistem Informasi Akuntansi Penggajian Terkomputerisasi pada PT PD (Kantor Pusat). Jurnal Ilmiah Mahasiswa Akuntansi, 1(3), 55-61.

O’Connor, N. G., & Martinsons, M. G. (2006). Management of information systems: Insights from accounting research. Information & Management, 43(8), 1014-1024.

Onaolapo, A. A., & Odetayo, T. A. (2012). Effect of accounting information system on organisational effectiveness: a case study of selected construction companies in Ibadan, Nigeria. American Journal of Business and Management, 1(4), 183-189.

Parjanti, E., Hendra, K., & Nurlela, S. (2014). Pengaruh sistem informasi akuntansi, gaya kepemimpinan dan kompleksitas tugas terhadap kinerja karyawan. Jurnal Paradigma Universitas Islam Batik Surakarta, 12(1), 57-70.

Saeidi, H., & Prasad, B. (2014). Impact of accounting information systems (AIS) on organizational performance: A case study of TATA consultancy services (TCS)-India. Journal of Management and Accounting Studies, 2(03), 54-60.

Sajady, H., Dastgir, M., & Nejad, H. H. (2012). Evaluation of the effectiveness of accounting information systems. International Journal of Information Science and Management (IJISM), 6(2), 49-59.

Vitez, O. (2011). Why is the expectation of a consumer important in marketing?

Wilkinson, J. W., Cerullo, M. J., Raval, V., & Wong-On-Wing, B. (2000). Accounting Information Systems-Essential Concepts and Applications. New Jersey: John Willey and Sons Inc.