E-Commerce Internal Control Of Accounting Information Systems

Iskandar Muda; Azizul Kholis; Sonya Pandia; Zainal Tarigan

Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia

Research Article

E-Commerce Internal Control Of Accounting Information Systems

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Cite: BibTeX Plain Text

@INPROCEEDINGS{10.4108/eai.12-11-2018.2288849,
    author={Iskandar  Muda and Azizul  Kholis and Sonya Enda Natasha Pandia and Zainal Abidin Tarigan},
    title={E-Commerce Internal Control Of Accounting Information Systems},
    proceedings={Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia},
    publisher={EAI},
    proceedings_a={ICOFEB},
    year={2019},
    month={10},
    keywords={on-line economy accounting information system e-commerce internal control},
    doi={10.4108/eai.12-11-2018.2288849}
}

Iskandar Muda
Azizul Kholis
Sonya Enda Natasha Pandia
Zainal Abidin Tarigan
Year: 2019
E-Commerce Internal Control Of Accounting Information Systems
ICOFEB
EAI
DOI: 10.4108/eai.12-11-2018.2288849

Iskandar Muda¹^,*, Azizul Kholis¹, Sonya Enda Natasha Pandia¹, Zainal Abidin Tarigan²

1: Accounting Department, Faculty of Economics and Business, Universitas Sumatera Utara, Medan, Indonesia
2: Universitas Negeri Medan, Indonesia

*Contact email: iskandar1@usu.ac.id

Abstract

Accounting information systems related to the company's business activities such as classifying, recording and communicating information as a result of the end to reach a good decision for the internal parties and external parties, along with the development of technology, the accounting information system switched from manual to computerized. Companies that use information systems computer-based accounting requires that internal controls are integrated to produce the maximum, thus helping companies to minimize risks that may occur in connection with the use of computer-based accounting information systems to business processes.

Keywords: on-line economy accounting information system e-commerce internal control

Published: 2019-10-25
Publisher: EAI

: http://dx.doi.org/10.4108/eai.12-11-2018.2288849