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All Journal Jurnal Ilmu Ekonomi dan Bisnis Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
Asen Devito Hutabarat
Universitas Negeri Medan
Economics, Econometrics & Finance

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Hubungan Tata Kelola Data dan Kualitas Data pada Sistem Informasi Akuntansi: Studi Literatur Asen Devito Hutabarat; Markus Robin Harefa; Rafli Faturrahman
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.184

Abstract

This study aims to analyze the relationship between data governance and data quality in Accounting Information Systems (AIS) using a literature review approach. Data quality is a crucial factor in producing relevant, reliable, and accurate accounting information, while data governance acts as a control and regulatory mechanism that ensures data is managed according to the principles of accuracy, consistency, integrity, and security. This article reviews national and international literature highlighting the role of data governance in improving data quality, particularly in the implementation of AIS in both public and private sectors. The findings indicate that effective data governance enhances data quality dimensions such as accuracy, completeness, relevance, and timeliness. Therefore, data governance has significant implications for the effectiveness of AIS in supporting decision-making processes and financial reporting.
SISTEM AKUNTANSI PEMBELIAN DAN SISTEM AKUNTANSI UTANG Asen Devito Hutabarat; Markus Robin Harefa; Rafli Faturrahman
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 1 (2024): Juni .At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purchasing accounting system and accounts payable accounting system are essential components in supporting operational efficiency and strengthening internal control within a company. This study aims to describe the procedures of the purchasing accounting system, the accounts payable system, and to evaluate their effectiveness in organizational operations. The analysis is based on theoretical explanations regarding cash purchases, credit purchases, and cash disbursement procedures for settling payables. The results indicate that both cash and credit purchasing systems involve structured processes beginning with inventory requests, managerial authorization, purchase ordering, receipt of supplier documents, and the recording of transactions into the appropriate journals. The accounts payable system follows a sequence of invoice verification, posting into the accounts payable ledger, and controlled payments using checks, which offer greater security in the settlement process. Each procedure is supported by essential documents such as stock requests, purchase orders, invoices, and cash disbursement vouchers, all of which function as internal control instruments. The analysis concludes that both systems comply with internal control principles through segregation of duties, authorization steps, and document completeness, thus enhancing accuracy in recording and timeliness in payment processing. Overall, the purchasing and accounts payable accounting systems are considered effective and efficient in ensuring operational reliability and the accuracy of accounting information. Keywords: purchasing accounting system, accounts payable system, cash purchases, credit purchases, internal control.
Co-Authors Markus Robin Harefa Rafli Faturrahman