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p-Index From 2020 - 2025
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This Author published in this journals
All Journal West Science Accounting and Finance
Miftahul Jannah
Politeknik Negeri Lhoskeumawe
Economics, Econometrics & Finance

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Internal Controls in the System Accounting Information Miftahul Jannah; Yusri Hazmi; Nabila Jannatun Fitri; M. Haris Ashar
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1064

Abstract

accounting information system functions as a framework for implementing accounting processes within the organization. It is important to have adequate safeguards in place in the accounting process to prevent unintentional and intentional errors and anomalies in financial statements. This article was written using descriptive techniques, which mostly rely on library data. This article shows that financial reports, which function as a form of organizational management accountability to interested parties, must be ensured to be free from errors. In this scenario, internal controls play an important role in achieving the desired results, in addition to other considerations such as audits carried out by public accountants.
Co-Authors M. Haris Ashar Nabila Jannatun Fitri Yusri Hazmi