Pemahaman dan Kepatuhan Pengendalian Internal Pengguna Sistem Melalui Pengembangan Sistem Informasi Akuntansi (Study Etnometodologi PT. Mulia Bosco Logistik)

VAHLEVY, MUHAMAD REZZA (2022) Pemahaman dan Kepatuhan Pengendalian Internal Pengguna Sistem Melalui Pengembangan Sistem Informasi Akuntansi (Study Etnometodologi PT. Mulia Bosco Logistik). Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengungkapkan lebih dalam pemahaman dan kepatuhan pengendalian internal pengguna sistem melalui pengembangan sistem informasi akuntansi. Penelitian ini penting untuk dilakukan mengingat dunia akuntansi di era Industri 4.0 dapat berdampak pada perkembangan iaporan keuangan yang menjadi lebih cepat, terutama dalam penyajian informasi sehingga membutuhkan sumber daya manusia yang berkualitas agar dapat beradaptasi dengan perubahan sistem informasi akuntansi. Sumber data utama dalam penelitian ini adalah data primer dari observasi langsung dan wawancara mendalam yang dilakukan dengan informan penelitian. Metode etnometodologi merupakan bentuk metode penelitian kualitatif dengan pendekatan paradigma interpretiv untuk menghasilkan analisis indeksikalitas dan refleksifitas penelitian, serta akuntabilitas yang menjadi kesimpulan dalam penelitian ini. Hasil penelitian ini menjelaskan bahwa (1) perkembangan sistem informasi akuntansi di perusahaan bersifat memaksa, sehingga pengguna sistem harus berinisiatif untuk mengetahui perubahan apa saja yang ada dalam pengembangan sistem informasi akuntansi. (2) Pengembangan sistem informasi yang sudah berjalan di perusahaan membutuhkan pengguna sistem yang memiliki pengetahuan lebih tentang perkembangan sistem informasi, namun tidak semua karyawan dapat menambah pengetahuan tanpa pelatihan atau pendidikan dari perusahaan. (3) Pemisahan tugas merupakan salah satu perubahan yang terjadi pada struktur di bagian keuangan PT Mulia Bosco Logistik, hal ini cukup untuk membantu perusahaan dalam menjaga aset perusahaan dan menghindari human error dan fraud. (4) dokumentasi dan otorisasi file yang belum diintegrasikan ke dalam sistem informasi akuntansi. This study aims to reveal more deeply the understanding and compliance of internal control of system users through the development of accounting information systems. This research is important to do considering that the world of accounting in the Industrial 4.0 era can have an impact on the development of financial iaporan which becomes faster, especially in the presentation of information so that it requires quality human resources in order to adapt to changes in the accounting information system. The main data source in this study is primary data from direct observations and in-depth interviews conducted with research informants. The ethnomethodological method is a form of qualitative research method with an interpretiv paradigm approach to produce an analysis of research indexicality and reflexiveness, as well as accountability which is the conclusion in this study. The results of this study explain that (1) the development of accounting information systems in the company is coercive, so that system users must take the initiative to find out what changes exist in the development of accounting information systems. (2) the development of information systems that are already running in the company requires system users who have more knowledge about the development of information systems, but not all employees can increase knowledge without training or education from the company. (3) The separation of duties is one of the changes that occurs in the structure in the finance department of PT Mulia Bosco Logistik, this is enough to help the company in maintaining company assets and avoiding human error and fraud. (4) file documentation and authorization that has not been integrated into the accounting information system.

Item Type: Thesis (Tesis)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNoormansyah, IrvanNIDN0305047802irvan@stei.ac.id
Thesis advisorLovita, ErnaNIDN0324107301erna_lovita@stei.ac.id
Subjects: Akuntansi > Auditing
Akuntansi > Sistem Informasi Akuntansi
Divisions: S2 Akuntansi
Depositing User: MUHAMAD REZZA VAHLEVY
Date Deposited: 11 Jan 2023 01:58
Last Modified: 11 Jan 2023 01:58
URI: http://repository.stei.ac.id/id/eprint/9407

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