Penilaian Sistem Informasi Akuntasi Siklus Penjualan Kamar di Hotel Garden Palace Surabaya

Authors

  • Widiar Onny Kurniawan Universitas PGRI Adi Buana
  • Kafidin Muzakki Universitas Nahdlatul Ulama Sidoarjo

Keywords:

Information System, Internal Controls, Inside Controls, Five COSO Components

Abstract

Accounting information system is one of the instruments used by companies to achieve company goals. A good information system is an information system that is supported entryway an effective internal control. The company's internal controls must be periodically reviewed to be effective. The Garden Palace Hotel already has a computerized accounting information system, but internal control is not effectively linked to access control activities. Increase the effectiveness of inside control with five COSO components. The results of the research were: climate control, especially hierarchical construction, did not work as expected. This affects the adequacy of internal controls in the cycle of credit transactions. Doubled posting bets and error values ​​were still reasonable and the control measure that susceptible was access control.

Author Biographies

Widiar Onny Kurniawan, Universitas PGRI Adi Buana

Program Studi Akuntansi 

Kafidin Muzakki, Universitas Nahdlatul Ulama Sidoarjo

Program Studi Akuntansi

Downloads

Published

2023-01-17

How to Cite

Widiar Onny Kurniawan, & Kafidin Muzakki. (2023). Penilaian Sistem Informasi Akuntasi Siklus Penjualan Kamar di Hotel Garden Palace Surabaya. Journal of Research and Technology, 8(2), 205–213. Retrieved from https://journal.unusida.ac.id/index.php/jrt/article/view/726