USEFULNESS OF ACCOUNTING INFORMATION SYSTEMS FOR BUSINESSES

Abstract

Meiryani, Yuliana Lisanti, Mohamad Heykal, Dianka Wahyuningtias

Accounting information systems have an important role for the progress of a company. Accounting information systems produce financial information. Financial information is also referred to as financial statements. The accounting information system collects data in the form of transactions that occur in companies such as purchase transactions, sales transactions, cash disbursements transactions and cash receipt transactions. Information in company financial reports is needed by both internal and external parties. The financial statements must meet the requirements, that is, have quality characteristics. To run an Accounting Information System (AIS), elements are needed so that the system can run properly and correctly. namely: (1) Human resources (HR) who have been trained; (2) Financial Data Form; (3) Hardware; (4) Software; (5) Procedure; (6) communication technology network; (7) database. The quality characteristics of financial statements consist of comprehensiveness, relevance, materiality, reliability, honest presentation, substance outperforming form, neutrality, sound judgment, and completeness. The accounting information system functions to oversee all the company's financial activities and collect and store data on the company's financial activities or transactions.