THE ROLE OF ACCOUNTING INFORMATION SYSTEMS, THREATS AND CONTROL STEPS IN FACING GLOBAL MARKET COMPETITION IN PT. XYZ

Authors

  • Caecilia Cahyaningsih Kristilestari a:1:{s:5:"en_US";s:63:"Master of Accounting, Mercu Buana University Jakarta, Indonesia";}

DOI:

https://doi.org/10.31933/dijms.v1i1.27

Keywords:

System, Information, Accounting, Threats, Control.

Abstract

Currently the global market is a good and attractive choice for companies to develop themselves, but it is not easy to be able to penetrate the global market let alone to survive in it. The fact that is mostly found in the field is that many companies cannot survive and are able to compete successfully in the global market. Companies that enter the global market must be able to face a competition or competition. In efforts to deal with global market competition, many businesses can be done by companies, one of which is by using information systems. It should also be noted that information systems are not only a solution, but can also be a threat to companies when their control systems are not properly implemented. Then there needs to be an adequate and ready control system in the face of threats. The purpose of the research and writing of this paper is to find out about the use of accounting information systems their role in dealing with global market competition, including the threats that accompany and how to control them within the company. For this information system, the author tries to explain the possible threats, as well as design controls for mitigating these threats. The author uses the name PT.XYZ to describe the existence of the company. The research method used is a qualitative method, the writer tries to provide an explanation using analysis of various sources of literature.

References

Ali, Hapzi. 2019. Definisi Sistem Informasi dan Tinjauan SIA Sistem Pengolahan Transaksi dan Sistem Perencanaan Perusahaan.

Ali, Hapzi, Prof, Dr., Ir., MM, CMA. 2019. Sistem Informasi dan Pengendalian Internal – Sistem Informasi dalam Kegiatan Bisnis Saat Ini

Ali, Hapzi. 2019. Konsep Dasar Keamanan Informasi Pemahaman Serangan, Tipe -Tipe Pengendalian Prinsip – prinsip The Five Trust Service untuk Keandalan Sistem

Romney, Marshall B., dan Paul John Steinbart. 2003. Accounting Information Systems, Prentice Hall Business Publishing.

Mulyadi. 2008. Sistem Akuntansi. Jakarta: Salemba Empat.

Ikatan Akuntan Indonesia. 2015. Modul Chartered Accountant Sistem Informasi dan Pengendalian Internal. Jakarta: IAI

TMbooks. 2015. Sistem Informasi Akuntansi Konsep dan Penerapan. Yogyakarta: Andi

Bredmar, Krister; Ask, Urban; Frisk, Elisabeth; Magnusson, Johan. 2014. Accounting Information Systems Implementation and Management Accounting Change. Business Systems Research; Zagreb Vol. 5, Iss. 2, (2014): 125-138. DOI:10.2478/bsrj-2014-0015. . Retrifed from https://search.proquest.com/docview/1860825030/92175917EE4E470DPQ/1?accountid=86413

Beard, Deborah; Wen, H Joseph. 2007. Reducing the Threat Levels for Accounting Information Systems. The CPA Journal; New York Vol. 77, Iss. 5, (May 2007): 34-38,40-42. Retrifed from https://search.proquest.com/docview/212229761/D6B08F32A45B422BPQ/1?accountid=86413

Easy. Pengertian Akuntansi Menurut Para Ahli. Retrifed from https://learniseasy.com/pengertian-akuntansi-menurut-para-ahli-lengkap/# (10/10/2019)

Arri. 2016. Pengertian Industri Manufaktur Menurut Para Ahli. Retrifed from https://arripple.blogspot.com/2016/04/pengertian-industri-manufaktur-menurut.html. (10/10/2019)

Handayanirini. 2005. Analisis Faktor-Faktor Yang Mempengaruhi Minat Pemanfaatan Sistem Informasi dan Penggunaan Sistem Informasi. Retrifed from http://eprints.undip.ac.id/18864/1/RINI_HANDAYANI.pdf. (10/10/2019)

Hastutie. 2001.Peranan Sistem Informasi Dalam menciptakan Keunggulan Daya Saing Melalui Transmigrasi Tehnologi. Retrifed from https://media.neliti.com/media/publications/73370-ID-peranan-sistem-informasi-dalam-menciptak.pdf (10/10/2019)

Yuliati, Nurul Hidayati. 2018. Konsep Dasar Keamanan Informasi Pemahaman Serangan, Tipe -Tipe Pengendalian Prinsip – prinsip The Five Trust Service untuk Keandalan Sistem. Retrifed from http://nurulhidayati.mhs.blog.mercubuana.ac.id/2018/04/15/konsep-dasar-keamanan-informasi-pemahaman-serangan-tipe-tipe-pengendalian-prinsip-prinsip-the-five-trust-service-untuk-keandalan-sistem/ (13/10/2019)

Asalila. 2017. Konsep Dasar Keamanan Informasi Pemahaman Serangan, Tipe -Tipe Pengendalian Prinsip – prinsip The Five Trust Service untuk Keandalan Sistem. Retrifed from http://asalila.blogspot.com/2017/05/3-pointer-dalam-sistem-pengendalian.html. (13/10/2019)

Bitar. 2019. 45 Pengertian Akuntansi Menurut Para Ahli (Fungsi, Jenis Dan Tujuan). Retrifed from https://www.gurupendidikan.co.id/pengertian-akuntansi/ (15/10/2019)

Rindu Rika. 2013. Perkembangan Standart Akuntansi Keuangan Indonesia Menuju International Financial Reporting Standards. Retrifed from https://www.academia.edu/19827425/Jurnal_Akuntansi_Internasional (15/10/2019)

Mahatmyo. 2014. Sistem Informasi Akuntansi Suatu Pengantar. Retrifed ftom https://books.google.co.id/books?hl=en&lr=&id=qEI8DAAAQBAJ&oi=fnd&pg=PA1&dq=apa+itu+sistem+informasi,+ancaman+dan+pengendaliannya&ots=zHy6yB0kyv&sig=KX7rfS_NtboGupJvpe3pC37GiOM&redir_esc=y#v=onepage&q&f=false (15/10/2019)

Harry Prabowo. 2015. Pengaruh Sistem Informasi Akuntansi Manajemen, Strategi dan Inovasi Terhadap Kinerja Operasional Perusahaan Memasuki Era Perdagangan Bebas. Retrifedfrom file:///C:/Users/qim2016L2/Documents/Downloads/881-Article%20Text-1492-1-10-20170411.pdf (20/10/2019)

Irma. 2017. Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pencegahan Fraudelent Financial Report. Retrifed from http://digilib.mercubuana.ac.id/manager/t!@file_artikel_abstrak/Isi_Artikel_843470638105.pdf (20/10/2019)

Ferdiansyah. 2016. Globalisasi Ekonomi, Integrasi Ekonomi Global, Dinamika Pasar Modal & Kebutuhan Standar Akuntansi Internasional. Retrifed from https://media.neliti.com/media/publications/75776-ID-globalisasi-ekonomi-integrasi-ekonomi-gl.pdf (20/10/2019)

Kristina Sedyastuti. 2018. Analisis Pemberdayaan UMKM dan Peningkatan Daya Saing Dalam Kancah Pasar Global. Retrifed from http://inobis.org/ojs/index.php/jurnal-inobis/article/view/65/55 (20/10/2019)

Usman Bakar. 2009. Implementasi Tehnologi Telekomunikasi Dalam Sistem Informasi Akuntansi untuk Pertukaran Data di Lingkungan Bisnis Global. http://www.jurnal.unsyiah.ac.id/TRA/article/view/313/298 (20/10/2019)

Elisabeth. 2006. Peranan Akuntansi Global dalam Menghadapi Bisnis Global. Retrifed from http://repository.unpar.ac.id/bitstream/handle/123456789/1561/Orasi_Elizabeth_Peranan_Akuntansi_Globalp.pdf?sequence=1&isAllowed=y (20/10/2019)

Downloads

Published

2019-10-25

How to Cite

Cahyaningsih Kristilestari, C. (2019). THE ROLE OF ACCOUNTING INFORMATION SYSTEMS, THREATS AND CONTROL STEPS IN FACING GLOBAL MARKET COMPETITION IN PT. XYZ. Dinasti International Journal of Management Science, 1(1), 75–85. https://doi.org/10.31933/dijms.v1i1.27