Dampak perkembangan teknologi informasi pengendalian fraud bidang akuntansi
Abstract
The era of globalisation has brought many developments in various fields of life, especially in the field of information technology. The rapid development of information technology has brought many positive and negative impacts on life. One of the fields that has the most positive and negative impact with the development of this technology is the economy. Information technology is developing rapidly in the economic sector, especially related to finance and fraud control that occurs in a company or MSME. The purpose of this study is to determine the impact of information technology developments in controlling fraud in the field of accounting (recording). The impact of the development of information technology has had many positive impacts or even negative impacts on the company's financial sector. Data retrieval techniques using literature study methods conducted via online and offline. In this research activity, the results obtained show that the development of information technology has brought many positive impacts to control fraud on corporate financial accounting records. In addition to the positive impact, there is also a negative impact on corporate accounting records.
Downloads
References
Amira, & Permatasari, D. (2022). Internal control, organizational culture on employee performance with accounting information system as intervening. El-Muhasabah: Jurnal Akuntansi (e-Journal), 13, 148–160. https://doi.org/10.18860/em.v13i2.15590
Andriani, S. (2010). Internet sebagai media pelaporan informasi keuangan pada perusahaan lq-45 di bei. El-Muhasabah: Jurnal Akuntansi (e-Journal), 1.
George H. Bodnar, W. S. H. (2006). Sistem informasi akuntansi edisi 9 (D. Prabantini (ed.); 9th ed., p. 3). Penerbit Andi.
Hidayat, A., & Sugiarto, S. (2012). Penerapan sistem informasi akuntansi berbasis komputer pada kopinspek PT. Sucofindo cabang Medan. Jurnal Wira Ekonomi Mikroskil, 2, 56–66. https://doi.org/https://doi.org/10.55601/jwem.v2i1.69
Maharsi, S. (2000). Pengaruh perkembangan teknologi informasi terhadap bidang akuntansi manajemen. Jurnal Akuntansi Dan Keuangan, 2, 127–137. https://doi.org/https://doi.org/10.9744/jak.2.2.pp.%20127-137
Meldona. (2010). Dampak kemajuan teknologi informasi terhadap bidang akuntansi manajemen. El-Muhasabah: Jurnal Akuntansi (e-Journal), 1.
Noviari, N. (2007). Pengaruh kemajuan teknologi informasi terhadap perkembangan akuntansi. Jurnal Ilmiah Akuntansi Dan Bisnis, 2.
Saputra, F. A., Saputra, O. A., Asyraf, A., & Kusumastuti, R. (2023). Perkembangan akuntansi keuangan serta tantangan di era digital (Sebuah Kajian Literatur). EKALAYA: Jurnal Ekonomi Akuntansi, 1, 17–25.
Supriyono, R. A. (1997). Akuntansi biaya dan akuntansi manajemen untuk teknologi maju dan globalisasi. BPFE Universitas Gajah Mada.
Copyright (c) 2024 Illona Faadihilah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
