Perancangan Sistem Informasi Akuntansi sebagai Bentuk Action Controls dalam Mengatasi Motivational Problems pada Siklus Penjualan PT.X
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Institusion
Universitas Surabaya
Author
Atmadji, Ievan Yugaprajana
Subject
HF5601 Accounting
Datestamp
2014-07-04 08:12:07
Abstract :
Nowadays, the increasing business competition has spurred company management to make big decisions on investing their money to develop good and integrated accounting information systems. The growing nature of human resources and business volume in drinking water business will make it harder for companies in this sector of business to control their performance and to protect their assets from theft and fraud, unless they have adequate controls in their information systems. Basically, human being is a self-interest individual. They have the urge to strive and fulfill their self-interest, commonly called as motivation. If these employees find that their company cannot meet their demands, they tend to find other ways to satisfy their needs, which most of the time, might harm the company?s objectives and become a problem that have to be dealt by them. In other words, these particular problems are known as motivational problems. Thus, how far a company?s accounting information system can serve as a management control tool to cope with motivational problems among employees in the revenue cycle is worth studying further. This study was conducted as an explanatory research in which a qualitative approach was used to give a thorough understanding about how far action controls implementation embedded in a company?s accounting information systems, especially in their revenue cycle, can help management to solve their employees? motivational problems and to help prevent any potential problems that might occur in the future.
Nowadays, the increasing business competition has spurred company management to make big decisions on investing their money to develop good and integrated accounting information systems. The growing nature of human resources and business volume in drinking water business will make it harder for companies in this sector of business to control their performance and to protect their assets from theft and fraud, unless they have adequate controls in their information systems. Basically, human being is a self-interest individual. They have the urge to strive and fulfill their self-interest, commonly called as motivation. If these employees find that their company cannot meet their demands, they tend to find other ways to satisfy their needs, which most of the time, might harm the company?s objectives and become a problem that have to be dealt by them. In other words, these particular problems are known as motivational problems. Thus, how far a company?s accounting information system can serve as a management control tool to cope with motivational problems among employees in the revenue cycle is worth studying further. This study was conducted as an explanatory research in which a qualitative approach was used to give a thorough understanding about how far action controls implementation embedded in a company?s accounting information systems, especially in their revenue cycle, can help management to solve their employees? motivational problems and to help prevent any potential problems that might occur in the future.
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