Peranan Teknologi Informasi, Strategi Perusahaan, dan Budaya Kerja Organisasi dalam Penerapan Sistem Informasi Akuntansi (Studi Kasus pada CV. Air Wangi, Pekalongan)

Abstract

CV. Air Wangi is a tea processing manufacture in Pekalongan, Central Java, Indonesia which is a medium-scale enterprise. For supporting corporate accounting and making the financial report, the company has been using computerized Accounting Information System (AIS) named ITJA. There are three factors which influencing the Accounting Information Sistem (AIS) in a company. There are developments in information technology, the organizational culture, and corporate strategy. The uses of ITJA and Ms. Excel have become the empirical evidences that the information tecnology are influencing the AIS in a corporate. The corporate accounting practice is still based on manual record, which sometimes causing mistakes on the input of data into computerised system with the result that the output of AIS which is the financial report not give the optimal benefits yet. AIS in the CV. Air Wangi which is only being used in the last period (monthly either yearly) and only globally, made the enterprise practises ought to do the data-record process repeatedly because there should be repeated recapitulation to obtained the financial report for the management of the company. The strategies of CV. Air Wangi in producting any brand produces AIS output a sell-report per brand in each month, based on the data recapitulation of sales invoice and delivery receipt.