Pengendalian Di Sistem Informasi Akuntansi

PENGENDALIAN APLII(ASI SISTEM IFIFORMASI AKUNTANST BERBASIS
KOMPUTER PADA LEMBAGA PERKREDITAI\I DESA (LPD) ..X"

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Oleh: I Made Ariana

ABSTRACT

The use of eomputer-based information systems can reduce the many risks
associatedwith manual systems, even in some ce$es can eliminate the risk Howeyer,
new
lslcs that are speciJic to environmental computer-based information systems, can cause
large losses, such as {ystematic errors, loss of data, unauthorized irriri, etc. (Aren,

Elder, and Beasley, 2004: 311). Therefore, applications control

ii

or"ounriig

informgtion s.yglem$ that will or are being used ehouii be evaluqted gyrtemiticalty.
The purpose of this study is to explain about the adequacy ofipplicition
controls,
and explains lCIw to improve the applications control of accounting information
systems
in LPD "P.
The results showed that the applications control of information
rystem in LpD ,,X,
is inadequate because the input control is not enough ti owry the tnpuifo:riat,
checkfor
existence, matching checlcs, sign checlcs, logical checks,'linit chictrs"
ani reasonable.
Process control is not enough n apply a matching checks, limits and
reasirable checl