THE INTERNAL CONTROL OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS OF THE STATE-OWNED ENTERPRISES IN INDONESIA
DOI:
https://doi.org/10.14738/abr.66.4729Keywords:
Management Accounting Informtion Systems, Internal Control, Information Systems Controls, State Owned EnterprisesAbstract
This article aims to examine the implementation of internal controls in management accounting information systems. Management accounting information system is used as a tool to generate relevant information in decision making. In order to make Management accounting information system progressed as expectations, the internal control is needed as a functioning controller of Management accounting information system in the organization. COSO Internal Control framework focuses on the effectiveness of information systems controls that will improve the quality of management accounting information system. This research uses descriptive analytic method, data collected by using questionnaire distributed to operations manager in 56 State Owned Enterprises. The findings shows that generally the internal control in the Management accounting information system in State Owned Enterprises (SOEs) has been in a good categorized, but there is still found some internal control weaknesses in SOEs, which is SOEs is less effective in assets controlling and data security controlling. Less good attention or less optimal of each SOEs in controlling its assets is known from the answers to the operational managers who said that is less good respondents’ attention in conducting assets inventory that is registered in the system physically.References
Abbas, Q & J. Iqbal (2012) “Internal Control System: Analyzing Theoretical Perspective and Practices”. Middle-East Journal of Scientific Research. Volume 12. No 4. Pp. 530-538.
Arif, M (2007) “Pemasaran Jasa dan Kualitas Pelayanan”. Cetakan Pertama. Malang : Bayumedia Publishing
Atkinson, A.A., R.S. Kaplan, E.M. Matsumura, & S.M. Young, S.M. (2012) “Management Accounting (Information for Decision-Making and Strategy Execution)” 6th Edition. Perason Prentice Hall
Bagranoff, N.A., M.G. Simkin, & C.S. Norman (2013) “Core concept of accounting information systems. 11th Edition. John wiley & sons, inc
Belkoui, A.R. (2002) Behavioural Management Accounting. London: Quorum Books
Bodnar, G.H. & W.S. Hopwood (2013) “Accounting Information Systems”. 10th Edition. Pearson. USA
Burns, J., M. Quinn, L. Warren & J. Oliveira (2013) “Management Accounting”. 1st Edition. McGraw-Hill. UK-London
Chang, C.S., S.Y. Chen, & Y.T, Lan (2012) “Motivating medical information system performance by system quality, service quality, and job satisfaction for evidence based practice”. BMC Medical Informatics and Decision Making. Volume 12. No 135. Pp. 1-12
COSO (Committee of Sponsoring Organizations of the Treadway Commission) (2013) Internal Control – Integrated Framework. www.coso.org.
Danescu, T. Prozan, M. & A.C. Danescu (2012). “The role of the risk management and of the activities of internal control in supplying useful information through the accounting and fiscal reports”. ProcediaEconomics and Finance. Volume 3. Pp. 1099 – 1106
Davis, G.B. & M.H. Olsom (1985) “Management Information Systems : Conceptual Foundations, Structure, and Development”. 2nd Edition. McGrawHill. New York USA
Doyle, Jeffrey T. Ge, Weili & McVay, Sarah (2007) Accruals Quality and Internal Control over Financial Reporting. The Accounting Review. Volume 82. No 5. pp. 1141–1170
Edmonds, T.P., B.Y. Tsay & P.R. Olds (2011) Fundamental managerial accounting concepts. 6th edition. McGraw-Hill Irwin. USA
Hall, J.A., Accounting Information Systems (2011). 7th Edition, Mason-USA: South-Western Cangage Learning
Hansen, D.R. & M.M. Mowen (2007) “Managerial Accounting”. 8th Edition, USA: Thomson (2007)
Heidmann, M., U. Schäffer, & S. Strahringer (2008) Exploring the Role of Management Accounting Systems in Strategic Sensemaking. Information Systems Management. Volume 25. Pp. 244–257
Hoque, Z., Strategic Management Accounting (2003). USA: Spiro Press
Jones, C.S. (1985) “An Empirical Study Of The Role Of Management Accounting Systems Following Takeover Or Merger”. Accounting Organizations and Society. Volume 10, No. 2, pp. 177-200
Kaplan, R.S. & A.A. Atkinson, (1998) “Advanced Management Accounting”. 3rd Edition. Prentice Hall International
Kieso, D.E., J.J. Weygandt, & T.D. Warfield (2011) Intermediate Accounting. 14th Edition. John Wiley & Sons, Inc.
Kurniati, E., & I.H. Napitupulu (2016) Keterkaitan Pengendalian Internal Pada Kualitas Sistem Informasi Akuntansi Manajemen. Kajian Akuntansi. Volume 15, No. 1, Pp. 23-43
Laudon, K.C. & J.P. Laudon (2012) Management Information Systems - Managing The Digital Firm. 12th Edition. Perason Prentice Hall
McLeod, R & G.P. Schell (2007) Management Information Systems. 10th Edition. Pearson Prentice Hall USA
Messier, W.F., S.M. Glover, & D.F. Prawitt (2008) Auditing & assurance services: a systematic approach. Sixth Edition. McGraw-Hill/Irwin, New York
Moeller, R.R. (2005) Brink’s Modern Internal Auditing. 6th Edition. John Wiley. USA
Moeller, R.R. (2011) COSO enterprise risk management : establishing effective governance, risk, and compliance processes. 2nd Edition. John Wiley & Sons, Inc.
Napitupulu, I.H. (2018) “Organizational Culture in Management Accounting Information System: Survey on State-owned Enterprises(SOEs) Indonesia. Global Business Review. Vol. 19, No. 3, Pp.1-16
Napitupulu, I.H & A.R. Dalimunthe (2015) The Influence of Information System User Competency and The Quality of Management Accounting Information Systems on User Satisfaction. Australian Journal of Basic and Applied Sciences, Vol 9 (31). September 2015. Pp.660-667
Napitupulu, I.H. (2015) Antecedence of user satisfaction in management accounting information systems quality: user involvement and user competency (survey of indonesia manufacture company managers). International Journal of Applied Business and Economic Research. Vol. 13 No 2. Pp.561-577
Napitupulu, I.H., S. Mahyuni & J.L. Sibarani (June 2016) The impact of internal control effectiveness to the quality of management accounting information system : the survey on state-owned enterprises (soes), Journal of Theoretical and Applied Information Technology, Vol. 88 (2), . Pp. 358-366
Nash, J.F. & C. Heagy (1993) Accounting Information Systems. 3rd Edition. South-Western Publishing
O’Brien, J.A. & G.M. Marakas (2011) Management Information Systems. 10th Edition. McGraw-Hill. USA
Ong, C.S., M.Y. Day, & W.L. Hsu (2009) The measurement of user satisfaction with question answering systems, Information & Management. Volume 46. Pp. 397–403
Post, G.V. & D.L. Anderson (2003). Management Information Systems-Solving Business Problems with Information Technology. 3rd Edition. McGraw Hill. Singapore
Romney, M.B. & P.J. Steinbart (2012) Accounting Information Systems. 12th Edition. Pearson. USA
Sawyer, L.B., M.A. Dittenhofer, & J.H. Scheiner (2006) Sawyer’s Internal Auditing. Alih Bahasa Desi Adhariani. Edisi 5. Buku 2. Penerbit Salemba Empat. Jakarta
Stair, R.M., & G.W. Reynolds (2010) Principles of Information Systems. 9th Edition. Boston-USA : Course Technology
Susanto, A. (2013) Sistem Informasi Akuntansi. Bandung: Lingga Jaya
Wilkinson, J.W. (1989) Accounting Information System : essential concepts and applications. John Wiley & Sons Inc.
Wilkinson, J.W., M.J. Cerullo, V. Raval, & W.W. Bernard (2000) Accounting Information Systems – Essential Concepts and Applications. 4th Edition. John Wiley. USA.
Wixom, B.H., & P.A. Todd (2005) A Theoretical Integration of User Satisfaction and Technology Acceptance. Information Systems Research. Mar. Volume 16. No1. Pp. 85-102