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Pengertian Dan Karaktersitik Sistem Informasi Akuntansi

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  • LUMBANGAOL, YOHANA MAY JENI

Abstract

Informasi dari suatu perusahaan, terutama Informasi keuangan dibutuhkan oleh berbagai macam pihak yang berkepentingan. Pihak-pihak diluar perusahaan, seperti kreditur, calon investor, kantor pajak, dan lain-lain memerlukan Informasi ini dalam kaitannya dengan kepentingan mereka. Di samping itu, pihak intern yaitu manajemen juga memerlukan Informasi untuk mengetahui, mengawasi, dan mengambil keputusan-keputusan untuk menjalankan perusahaan. Untuk memenuhi kebutuhan Informasi bagi pihak luar maupun dalam perusahaan disusun suatu sistem akuntansi. Sistem ini direncanakan untuk menghasilkan Informasi yang berguna bagi pihak luar maupun dalam perusahaan. Sistem akuntansi yang disusun untuk suatu perusahaan dapat diproses secara manual (tanpa mesin-mesin pembantu) atau proses dengan menggunakan mesin-mesin mulai dari mesin pembukuan yang sederhana sampai denagn computer.

Suggested Citation

  • Lumbangaol, Yohana May Jeni, 2023. "Pengertian Dan Karaktersitik Sistem Informasi Akuntansi," OSF Preprints s7wm5, Center for Open Science.
  • Handle: RePEc:osf:osfxxx:s7wm5
    DOI: 10.31219/osf.io/s7wm5
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