Intensitas Ancaman Keamanan Sistem Informasi Akuntansi Komputerisasian

Abstract

The objective of the paper was (1) there are significant security threats of CAIS on the organization types, (2) there is difference among the organization types regarding the security threats of CAIS, (3) there are difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. Eighty four respondents from Jakarta organizations had participated in this research. The collecting data used a questionnaire survey via electronicmail and post. Data were analyzed using a Kruskal-Wallis test. The resultsshowed that first there is significant security threats of CAIS in Jakarta Organizations, like that the accidental entry of bad data, accidental destruction of data, employees’ sharing of passwords and introduction of computer viruses the to CAIS are the significant security threats of CAIS in Jakarta Organizations. Second, there is no difference among the organization types regarding the security threats of CAIS. Third, there is no difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. But, there is difference between integration-on line and integration-manual CAIS regarding introduction of computer viruses to the CAIS.

Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises (SOEs) Indonesia

“…Accounting information system of an organization has two major subsystems, the financial accounting information system (FAIS) and the MAIS, where in both sub-accounting systems are differentiated on the objectives, the input characteristics and the process type used to transform inputs into outputs (Hansen & Mowen, 2007, p. 7; Susanto, 2008, p. 84). Furthermore, Hansen and Mowen (2007, p. 7) said that FAIS produces information used by company external party, uses economic events as input, and processed in accordance with the regulations and certain rules.…”

“…While belief is a series of interpretive learned forms the rationale of organization members for deciding whether it can or can not, it is logical or illogical and it is true or not true (Lustig & Koester, 2010, p. 25). Thus, norms and beliefs could encourage employees to run a mutual agreement on common procedures and practices (K. C. Laudon and J. P. Laudon (2012, p. 85), where procedure is also the components contained in company information system (Susanto, 2008).…”

“…Management accounting information system (MAIS) is part of the accounting information system in a company (Hansen & Mowen, 2007, p. 7; Susanto, 2008, p. 84). MAIS is the set of human and capital resources within an organization that is responsible for the production and dissemination of information deemed relevant for internal decision-making (Belkaoui, 2002, p. 9).…”

Perancangan Sistem Informasi Penyewaan Lapangan Pada Gor Popeye Jakarta Timur Berbasis Java

“…Sedangkan (Susanto, 2013) menyatakan bahwa Sistem adalah kumpulan/group dari sub sistem/komponen apa saja baik fisik maupun non fisik yang saling berhubungan satu dengan yang lain dan saling bekerja sama secara terpadu untuk mencapai tujuan tertentu. (Yakub, 2012) menyatakan bahwa Perancangan Sistem didefinisikan sebagai perencanaan, pembuatan dan penggambaran sketsa ataupun pengaturan beberapa elemen yang terpisah menjadi kesatuan yang berfungsi secara utuh.…”

Sistem Pendukung Keputusan Penentu Bidang Keahlian Mahasiswa Program Studi Informatika Universitas Tanjungpura dengan Metode ELECTRE

“…Akurasi artinya informasi harus mencerminkan keadaan yang sebenarnya. Pengujian akurasi dilakukan oleh dua orang maupun sumber atau lebih yang berbeda, apabila pengujian tersebut menghasilkan hasil yang sama maka data tersebut dianggap akurat [16]. Melalui cara tersebut, analisis akan dilakukan untuk memberikan kesimpulan dari hasil pengujian akurasi.…”