Peranan Sistem Informasi Akuntansi sebagai Alat Bantu Manajemen dalam Pengambilan Keputusan Anggaran Biaya pada Perusahaan Daerah Air Minum (PDAM) Kota Makassar

Faidul Adzim

Abstract


This research was conducted using qualitative descriptive analysis method. This method is done by making a picture or painting in a systematic, factual and accurate information on the facts, characteristics, and relationships between phenomena vitality. Pengumpulan data is done with interviews and collecting data facts in the data processing procedures of accounting information as well as connect with data existing theoretical. As well as the company's data in the form of a general overview of the company.

The results of the study concluded that the accounting information system can function effectively and efficiently in helping management determine the budget. data processing accounting information in accordance with the accounting procedures has been established to produce financial reports in a timely, reliable and relevant so that it can be a benchmark in the preparation of the budget.


Keywords


Accounting Information Systems, Management, Budgeting.

Full Text:

PDF

References


Ahmad, kamaruddin. 2014. Akuntansi Manajemen : Dasar-dasar Konsep Biaya Dan Pengambilan keputusan. Edisi Revisi. Jakarta : rajawali pers.

Anggarini, Yunita, dan Hendra Puranto. 2010. Anggaran Berbasis Kinerja. Yogyakarta : UPP STIM YKPN.

Diana, Anastasia dan Lilis Setiawati. 2011. Sistem Informasi Akuntansi. Yogyakarta : Penerbit Andi.

Horngen, Charles T dkk. 2008. Akuntansi Biaya. Edisi ke dua belas. Terj: P.A. Lestari. Jakarta : Erlangga.

Ikhsan, Arfan. 2009. Akuntansi manajemen perusahaan jasa. Yogyakarta : graha ilmu

Mardi. 2011. Sistem Informasi Akuntansi. Bogor : Ghalia Indonesia.

Nafarin, M, 2013. Penganggaran perusahaan. Edisi ke tiga. Jakarta: Salemba empat.

Puspitawati, Lilis dan Sri Dewi Anggadini. 2011. Sistem Informasi Akuntansi. Yogyakarta: Graha Ilmu.

Romney ,marshall B dan paul jhon steinbart. 2006. Sistem informasi akuntansi. Edisi sembilan. Jakarta: salemba empat.

Rudianto. 2006. Akuntansi Manajemen. Jakarta : Grasindo.

Seruni, Reinee. 2011. Tingkatan-tingkatan manajemen. https://3yoo.wordpress.com/2011/12/02/tingkatan-tingkatan-manajemen/ diakses 5 maret 2015.

Sugiyono, Arief dan Ishak The. 2015. Akuntansi : Informasi dalam Pengambilan Keputusan. Jakarta : Grasindo

Suti, Nurjannah. 2012. Penerapan Sistem Informasi Akuntansi sebagai alat bantu manajemen dalam pengambilan keputusan pada PT. Telkom. Tbk (skripsi). Makassar : Universitas Muhammadiyah Makassar.

Sutabri, tata. 2004. Sistem Informasi Akuntansi. Yogyakarta : Penerbit andi.

. 2005. Sistem informasi manajemen. Yogyakarta : penerbit andi.

www.google.com

www.pdam.go.id




DOI: https://doi.org/10.26618/perspektif.v2i1.433

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 PERSPEKTIF: JURNAL SUMBER DAYA INSANI

License URL: https://creativecommons.org/licenses/by-sa/4.0/