JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Vol. 4 No.

3, 2020

The Influence of Accounting Information System (AIS) on Internal

Control in a Company

Nadia Fathurrahmi Lawita

Universitas Muhammadiyah Riau
Email : nadia.fathurrahmi@umri.ac.id

ABSTRACT

This study intends to understand the influence of Accounting Information System (AIS)
on internal control in a company that utilizes AIS. This research uses a qualitative
research method so the results are presented using descriptive analysis. The discussion
in this study explains that the policies and procedures that exist in each company are
intended to provide assurance that the intended goals and rules set can be achieved and
adhered to, and is a form of management control that is also used to be able to provide
reliable financial information and guarantee compliance towards applicable laws and
regulations .

Keywords : Accounting Information System, Internal Control

INTRODUCTION
The era of globalization is characterized by economic development and rapid
technological advancements that demand companies to be able to manage the allocation
of company resources in a more effective and efficient manner. Achieving this requires
a precise and accurate information flow throughout the company's management. Within
the decision making process and its chances for a beneficial outcome, accounting
information plays a crucial role. To obtain accurate accounting information, the
existence of an information system in which its construction follows an integrated
pattern which is in accordance with the conditions and needs of the company, would be
an important requirement.
In every country, there exist both central and local offices of government that
require good and responsible governance. To manage governance well, these offices of
government need to have clear authority in their management. One of the Indonesian
government's efforts to achieve this in Indonesia is through the realization of
responsible government financial management. Government Regulations Number 71 of
2010, concerning Government Accounting Standards provide statements that interpret
financial statements as structured reports that are made to report upon the financial
position and transactions carried out by a reporting entity.

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Utilization of the system makes it easier for companies to carry out company
activities. One of them is a sales accounting information system that is used as a tool to
coordinate financial information on parts of the company including company managers.
According to Majalengka (2015) "Accounting Information Systems are useful to
support the daily activities of the company, support the decision making process, and
help fulfill the responsibilities of managing the company".
If a company uses an inadequate accounting information system, it will be
unable to process transactions correctly which results in the accounting information to
be compromised. If the company is not able to produce information properly there will
be an error in decision making. In the accounting information system there are elements
of internal control that function to oversee all economic activities that occur in the
company. Internal control can help the company and function as a tool to carry out
control effectively. With the existence of effective internal control, the leadership of the
company, in this case the manager, can control the company's activities well. In addition,
managers can also convince themselves that the information contained in reports
received is true and can be trusted.
In the Standar Profesional Akuntan Publik (SPAP), or the Professional Standard
for Public Accountants, SA Section 39 "Internal control is a process carried out by
management which is designed to encourage confidence in the achievement of three
categories of objectives namely: (a) Reliability of financial reporting, (b) Effectiveness
and efficiency of operations and (c) Compliance with applicable laws and regulations. "
(Sembiring, 2013). Majalengka (2015), states that "there are seven categories of
effectiveness for internal control over a transaction, namely validity, authorization,
completeness, valuation, classification, timing, posting and summarization." For the
sake of effectiveness of internal control, a system of information is needed by the
company management. The utilization of accounting information is considered to be
one of the most important factors in the decision making process in the effort to acquire
precise and accurate information, so there is a need for a system of information that is
designed following an integrated pattern which is adjusted to fulfill the conditions and
needs of the company. According to Majalengka (2015), The accounting information
system acts as a safeguard for company assets with the existence of elements of control

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or checking in the accounting system, various frauds, deviations and errors can be
avoided or tracked so that they can be corrected.

LITERATURE REVIEW
For the company, data is an important aspect that must be maintained and
managed properly; which is useful to support the decision making of the company's
management, data is collected from all physical systems and environments, entered into
a database and then the data management software converts data into information for
the company management, this software is commonly referred to as information
systems.
In his book titled Accounting Information Systems, Handayani (2005) mentions
that Accounting Information Systems (AIS) are systems that process data by collecting
data from company activities, turning it into information and providing that information
to internal and external users of the company. This is in line with what was conveyed by
Baridwan (2003) quoted from Yos (2010) that AIS is an organizational component that
performs collection, classification, processing, analysis, and communication of financial
information along with relevant decision making suggestions to parties outside of the
company (such as tax offices, investors and creditors) and also to those that are within
the company (especially management).
Nowadays, AIS has been operated by computer so that it is more practical and
efficient in its use. According to Gondodiyoto (2007) in Aviana (2012) the application
of computerization led to six changes in the system, those changes are:
1. Changes in organizational structure, in this case the addition of a new department
2. Changes to data storage, where data is stored in files in a form that is only readable
by a machine (computer).
3. Changes in processing large volumes of data routinely, with the existence of AIS in
computer assistance, data processing can be done faster and continuously in a relatively
unlimited time.
4. Changes to the availability of information, where AIS can provide information when
needed
5. Changes to internal control, this can affect the internal control system, especially
accounting controls

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6. Changes in accounting tracing, this tracing helps to facilitate tracing for accountants,
with the existence of computerized AIS, this is called Audit Through Computer where
direct inspection of programs and computer files on information technology-based
information systems (IT).
Although AIS makes it easier to work, it still has weaknesses in the form of risks
as conveyed by Arens et al. (2008) in Aviana (2012) that some special risks that occur
in information technology systemsare:
1. Risks in hardware and data, in the form of dependence on the ability of the
functioning of hardware and software, systematic errors versus random errors,
unauthorized access, and loss of data.
2. Decreased audit trail, some of which are audit trail visibility, reduced human
involvement, and the absence of traditional authorization.
3. The need for reduced IT experience and segregation of duties.
In research by Yos (2010) on the Analysis of Accounting Information Systems
for Cash Sales to Improve Internal Control at PT. Gendish Mitra Kinarya, it is stated
that with the help of AIS, the company was able to carry out a good operating system
and recording procedure, which meant that the company could implement adequate
internal controls. The existence of AIS at this time for the company has become a
necessity, so managing the company well, including paying attention to the existing AIS
is an obligation to be able to determine good internal control for the company without
damaging the important things that are in the company's accounting cycle.
Company Internal Control is mentioned by Hermawan (2008) in Naibaho (2013),
which mentions that internal control is crucial in determining the company's success.
Internal control is a policy and procedure that provides asset protection from the
possibility of misuse, ensures the accuracy of relevant information, and ensures proper
adherence towards relevant laws and regulations. Internal controls are also utilized by
the company for the direction of operations and the prevention of system misuse.
Besides that, internal control also guarantees the protection of assets and is used to
achieve business objectives, accurate business information, and employees adhering to
rules and regulations.
Basically, Indonesia requires companies both private and state-owned to use the
COSO Framework-based Internal Control, as written in article 22 of the Decree of the

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Minister of SOE number Kep-117 / M-MBU / 2002 concerning the application of Good
Government to SOEs (Yogasworo and Suprayitno, 2020). Where it is stated that SOE
management must maintain Internal Control for companies which include:
1. Control Environment
2. Risk Research
3. Control Procedures
4. Information and Communication
5. Monitoring
The internal controls put forward by COSO show that the purpose of internal control
are the Effectiveness and Efficiency of Operations, Reliability of Financial Statements,
and Compliance with Laws and Regulations. Thus it can be learned that internal control
is something that companies must do and pay attention to for the sake of the company's
business sustainability. As stated by Aviana (2012) that it is important to design good
internal control in the early design of a system because when data is entered and
processed by a computer, it will disappear from human reach, this is the precaution to
reduce errors and fraud that are not detected.

RESEARCH METHOD
This study uses qualitative research methods, where the measurement of the
results of this study is presented descriptively, or a description based on data obtained
from the object of research, where in this case is a company that uses Accounting
Information Systems as one of the components regulated in the company's internal
control, namely control in accounting (Anggito and Setiawan, 2018). Data is obtained
through the form of secondary data which consists of data that has been previously
processed by previous researchers in the form of literature studies, and related articles
applied by the company today. In contrast to quantitative research methods, qualitative
research requires inquiry using general open-ended questions. Instead of collecting and
analyzing numerical data, investigators collect textual data from study participants to
find themes using subjective reasoning. (Creswell in Zulkarnaen, Wandy. et al.
2020:2475)
In collecting the data that will be processed, this research uses both library
research and field research. Library research is carried out by studying the literature that

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are relevant to this research, to be used as a theoretical basis in assisting the

development of materials to be carried out, while the field research comes from direct
interviews with several interested parties with the aim of collecting data on information
for the sake of a smoothly conducted research.
On this occasion, the data analysis method is done by using a descriptive data
analysis method, this method is used with the intent to facilitate the understanding of the
reader in obtaining information in this study, in which the use of this method will make
it easier to interpret the data correctly in analyzing the problem being studied, so that it
can conclude the exact results (Anggito and Setiawan, 2018.

RESULT AND DISCUSSION

Accounting information system is a particular type of information system which
processes data from business transactions and refines it into financial information that
would prove to be useful for the wearer. Accounting information systems are designed
by companies to process and store transaction data so they can produce timely, accurate
and trustworthy information. An internal control is inseparable from the condition of the
accounting information system applied by a company, where the accounting
information system has an important function of providing adequate internal control to
secure organizational assets and data (Nena, 2015).
A well-designed accounting information system can help companies to produce
high quality information, so that it will not mislead decision makers when managing the
company and can help companies to detect possible risks early on regarding fraud that
occurs within the corporate environment that can be done by employees or top
management, so the company is able to prevent fraud more quickly, so as not to harm
the company more broadly. Weak internal control is one of the factors that causes the
emergence and rampant acts of fraud. Where each system and employee reflects a
potential point of control vulnerability. So to minimize the weakness of existing internal
control, companies must have an accounting information system that is well designed in
order to help improve the internal control structure that exists in the company.
According to Prima and Akbar (2020) an accounting information system is an
specific organization of forms, records, equipment that includes computers and its
peripherals as well as communication tools, implementation personnel and closely

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coordinated reports designed to transform financial data into information needed by

management. According to Putri and Endiana (2020) AIS is an information system that
can be described as an assembly of resources, such as people and equipment, which
were designed to process and convert financial dat and other relevant forms of data into
valuable information that is subsequently communicated to decision makers. According
to Eveline (2017) one of the factors supporting the quality of financial statements is the
accounting information system, where financial reports are produced from a process that
is based on good input, good processes and good outputs. This is in line with research
conducted by Sari and Adiputra (2014) which explains that there is a positive and
significant influence between the use of regional financial accounting information
systems on the quality of the financial statements of the Jembrana Regency Government.
The same study was conducted by Pujiswara et. Al (2014), who explained that
the utilization of regional financial accounting information systems had a positive effect
on the value of local government financial reporting information, which means that the
higher the utilization of regional financial accounting information systems, the value of
regional government financial reporting information would increase. In contrast to
previous research conducted by Setyowati and Isthika (2014) in Pramudityo &
Trisnawati (2017), which revealed that the use of regional financial accounting
information systems had no effect on improving the quality of Semarang's regional
financial reports
Internal control is a way to provide direction, monitoring and resource
management to an organization, which also plays a significant role within the
prevention and detection of fraud. According to Anggraeni (2014), within an
organizational level; internal control objectives are linked to specific factors such as a
financial statement’s reliability, well-timed feedback regarding the achievement of
operational and strategic goals, and adherence to relevant laws and regulations. This
was confirmed by research by Nurillah and Muid (2014), which stated that internal
control systems had a significant positive effect on the quality of regional financial
reports. The results of this study indicate that the higher application of SPI, the stronger
it influences the quality of resultant financial statements.
Gramling et.al (2004), states that the internal audit function’s effectiveness has
been proven to be one that is positive and that it significantly affects the level of quality

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within the process of financial reporting, which also demonstrates how financial
reporting can experience an improvement in quality if it were to be accompanied by an
effective internal audit function. In order to better reflect internal audit function
effectiveness, the dimensions that are considered to be most suitable can be categorized
into planning, communication and approval, resource management, policies and
procedures, coordination, reporting to leadership, program development and quality
control, and the follow-up of public complaints. In a similar direction to research by
Roshanti, et al (2014) internal control systems are stated to posses a positive and
significant influence on the reliability of local government financial reporting. However,
there are differences found by previous researchers by Yensi et.al (2015), showing that
the Internal Control System does not affect the Quality of Government Financial
Statements.
According to previous studies examined by Sukmaningrum and Harto (2012)
regarding the analysis of factors that influence the quality of financial statement
information, the internal control system positively effects the level of information
quality of financial statements produced by local government offices. This demonstrates
the significant effect that the internal control system has over the production of financial
statement information found in local government offices. The internal control system
has fulfilled its function in terms of providing adequate confidence about (1) the
reliability of financial statements, (2) compliance with laws and regulations, (3)
effectiveness and efficiency of operations. Based on the conclusions of this study, there
is an indication that human resource competence is proxied by understanding staff,
interaction between human resources with the system, control of human resources, and
education and training does not affect the quality of local government financial
statement information. The weakness of this study is that the independent variables
included in this study are still limited.
According to Indriasari's research (2011), human resource capacity does not
significantly affect the process of local government financial reporting in terms of its
overall reliability. The cause for this particular irregularity might be found within the
state of the human resource capacity in the financial accounting/administrative sub-
division which is not yet supportive. The research shows that internal control has a
significant positive effect on the reliability of local government financial reporting. This

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finding also supports a variety of literature that explains the purpose of internal control,
namely providing adequate confidence regarding the achievement of local government
objectives as reflected by the reliability of financial statements.
According to Arfianti and Kawedar (2011) Internal control is a way to direct,
supervise, and measure an organization's resources, and plays an important role in
preventing and detecting fraud. If the internal control system is weak, there will be
many cases of embezzlement of regional assets, and that will harm the country as a
whole. According to Yendrawati (2013) the effectiveness of internal control can prevent
accounting fraud, so the quality of financial statement information could also improve
as a result. Yendrawati (2013) adds that the quality of internal control has a negative
effect on the motivation to commit fraud, so that if the quality of internal control is
better, the level of fraud will be lower.
A person is considered to have a sufficient understanding of accounting only if
they show signs of cleverness and are able to comprehend how the accounting process is
carried out until it becomes a financial report based on the principles and standards for
preparing financial statements. Yuliani et.al (2010) has conducted research on the
Banda Aceh city government, stating that to be able to produce reliable and high quality
financial reports, the level of quality of the workers who actually prepare the financial
statements must be placed as the main focus above all else, specifically, the employees
involved in these activities must demonstrate a sufficient level of comprehension
regarding the accounting process and that implementation needs to be done in
accordance with relevant regulations. This is supported by research conducted by Diani
(2014) which finds that sufficient comprehension of accounting bears significant
positive effects on the quality of financial statements that get generated. So it can be
concluded that the higher the level of comprehension of accounting, the higher the
quality of the financial statements generated by the local government.
Internal control is a way to provide direction, evaluation, and measurements of
the resources that are available within an organization, and also serves an important role
in the prevention and the detection of fraudulent actiivities and foul-play. Research by
Artana (2016) empirically proves that internal control has a significant positive effect on
the quality of financial statements. The results of the study by Saputra et.al (2015) in

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the Kampar district apparatus unit showed that the internal control system had an effect
on the quality of their financial statements.
CONCLUSION
The internal control system is used by management for the responsibility of
preparing financial statements for investors, creditors and other users both legally and
professionally to ensure that information is presented correctly, honestly and reliably.
Control in an organization aims to encourage the use of its resources including
employees effectively and efficiently to optimize organizational goals. Control is also
intended to supervise management so that each company's activities do not conflict with
applicable law, even though the law is not directly related to the company's activities.
The implementation of a sufficiently effective and efficient accounting system, provides
the companies accountants with easier steps for them to be able to provide financial
information for all levels of management, be that the owners or shareholders, creditors
and other users of financial statements that rely upon them as their basis their process of
economic decision making. Such a system can be utilized by management in order to
effectively formulate plans and to effectively monitor and control operations carried out
by their company. More specifically, in regard to the directly applied policies and
procedures which were intended to achieve the objectives and guarantee adherence
towards relevant laws and regulations, it is specifically referred as internal control, in
other words it consists of policies and procedures used in company operations to
provide reliable finance information and guarantees adherence towards relevant laws
and regulations.

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