TY  - JOUR
T1  - How Internal Control and Organizational Structure Impact on
Accounting Information Systems
AU - Susanto, Azhar AU - , Meiryani 
JO  - Journal of Engineering and Applied Sciences
VL  - 13
IS  - 8
SP  - 1935
EP  - 1941
PY  - 2018
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2018.1935.1941
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2018.1935.1941
KW  - Internal control
KW  -organizational structure
KW  -accounting information
KW  -accounting information system
KW  -quality
KW  -structure
AB  - This study was conducted based on the facts on the research findings that indicate to the present
system accounting information on the various organizational units in Indonesia has not been qualified, marked
with information systems are not yet integrated and yet secure, difficult to use, difficult to access not flexible
and efficient and still often impaired/error. Similarly, the condition of the organizational structure in various
organizational units in Indonesia are not much different and arguably not adequate because until now there is
still a division of labor, grouping the work and the provision of instruction job is unclear and their complex
bureaucracy. All organizations require information as a basis for decision making. Information has become a
major resource for most organizations in both the for-profit and non-profit. In recent years, the Accounting
Information System (AIS) is a system that is very important in the organization because SIA is a source of
important information for the organization. To prevent and minimize errors and fraud in the implementation of
the SIA it is very important to consider the internal control and organizational structure within the organization.
The purpose of this study was to determine the effect of internal controls over the quality of accounting
information unit of analysis in this study is the head of the finance department and the staff college in Bandung,
Indonesia. The results showed that, the internal control and organizational structure have a significant effect
on the quality of accounting information systems in college.
ER  -