Proceedings of the 1st International Conference on Social, Science, and Technology, ICSST 2021, 25 November 2021, Tangerang, Indonesia

Research Article

Impact of the Implementation of the E-Accounting System on the Internal Control System

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  • @INPROCEEDINGS{10.4108/eai.25-11-2021.2318855,
        author={Viola Syukrina E Janrosl and Iskandar  Muda},
        title={Impact of the Implementation of the E-Accounting System on the Internal Control System},
        proceedings={Proceedings of the 1st International Conference on Social, Science, and Technology, ICSST 2021, 25 November 2021, Tangerang, Indonesia},
        publisher={EAI},
        proceedings_a={ICSST},
        year={2022},
        month={7},
        keywords={e-accounting system; internal control system; batam city food; beverage; cosmetic distributor company},
        doi={10.4108/eai.25-11-2021.2318855}
    }
    
  • Viola Syukrina E Janrosl
    Iskandar Muda
    Year: 2022
    Impact of the Implementation of the E-Accounting System on the Internal Control System
    ICSST
    EAI
    DOI: 10.4108/eai.25-11-2021.2318855
Viola Syukrina E Janrosl1,*, Iskandar Muda1
  • 1: Universitas Sumatera Utara, Medan, Indonesia
*Contact email: viola.myudzz21@gmail.com

Abstract

This research was conducted to analyze the impact of implementing the system e-accounting on the internal control system at PT Colamas Indah Sejati. This research is descriptive research with a qualitative approach. Data collection procedures in this study were observation and interviews with managers, accounting, and finance company admins. The results of this study are that this company has used accounting for the company's operational activities, but there are still cases of fraud committed by employees that harm the company. Currently, the audit control process at PT Colamas Indah Sejati to avoid data loss every day, a closing process is carried out then the data is backed up to own cloud which is software for managing web-based data storage and sharing. Each employee is given their user which aims for privacy and to avoid fraud. So if the inspection will be easier. Each user is also given restrictions, meaning that if the accounts receivable part is settled, the employee cannot access the purchasing department. Currently, the company is preparing to use ERP (Enterprise Resource Planning) software. to be able to manage and integrate various operational activities within the company.