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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  • @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.