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All Journal Jurnal Ilmu Ekonomi dan Bisnis Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam
Mawardahny Isyabilla
Universitas Negeri Medan
Economics, Econometrics & Finance

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SIA dan Kepatuhan terhadap PSAK/IFRS dalam Lingkungan Digital : Sebuah Studi Literatur Syarifah Ghizka Safitri; Mawardahny Isyabilla; Norbert Nathanael Saragih; Jumiadi AW
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.v3i1.187

Abstract

This study aims to analyze the role of Accounting Information Systems in supporting entities’ compliance with Financial Accounting Standards converged with the International Financial Reporting Standards in the context of digital business. Using a qualitative method and a literature review approach, the study examines the function of Accounting Information Systems, the impact of standard convergence on financial reporting quality, and the challenges of implementation. The findings indicate that Accounting Information Systems enhance efficiency, accuracy, and internal control, which are essential for accounting compliance. The convergence of standards has been shown to strengthen the relevance of information, although its influence on earnings management remains varied. The study also reveals challenges such as technological limitations, low accounting literacy, and resistance to change. Successful implementation requires strategic synergy among regulators, business entities, and accounting professionals.
SISTEM AKUNTANSI ASET TETAP Mawardahny Isyabilla; Nobert Nathanael Saragih; Syarifah Ghizka Safitri
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 3 No 2 (2024): Desember. At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

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Abstract

Fixed assets are an essential component of a company as they provide long-term economic benefits and play a crucial role in supporting operational activities. The management of fixed assets requires an adequate accounting system to ensure accurate recording, effective control, and reliable financial reporting. This article aims to examine the fixed asset accounting system as part of the accounting information system, including the definition and characteristics of fixed assets, transactions affecting fixed assets, supporting documents, and the internal control elements applied. The method used in this study is a literature review by examining relevant accounting literature and standards, combined with a conceptual analysis of fixed asset accounting system procedures. The discussion results indicate that the implementation of a well-structured fixed asset accounting system, supported by adequate documentation and effective internal control, can improve the accuracy of asset records, minimize the risk of errors and fraud, and produce more reliable financial statements. Therefore, the fixed asset accounting system plays a strategic role in supporting managerial decision-making and corporate financial accountability. Keywords: fixed assets, fixed asset accounting system, accounting information system, internal control, financial statements
Co-Authors Jumiadi AW Nobert Nathanael Saragih Norbert Nathanael Saragih Syarifah Ghizka Safitri