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All Journal ACCOUNTABILITY Indonesian Journal of Business Analytics (IJBA) Manajemen Bisnis dan Keuangan Korporat
Meily Y. B. Kalalo
Sam Ratulangi University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : ACCOUNTABILITY

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Evaluation Of Accounting Information System Security For Fixed Asset Procurement That Supported By Internal Control System At The Head Office Of PT. Bank SulutGo Millenia R. Pangaila; Stanly W. Alexander; Meily Y. B. Kalalo
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

ABSTRACT Accounting information systems for fixed asset procurement are prone to security risks that could interfere with the system. Due to the security procedures of accounting information systems, the procurement of fixed assets is protected from potential risks and threats in the operations, equipment, and associated data. This study aims to comprehend the security of the accounting information system supported by internal control and how it protects the accounting information system for procurement of fixed assets from the threats and risks at PT. Bank SulutGo’s head office, and compare it with existing theories. This qualitative research applies a descriptive qualitative method to analyze the data. The result indicated that the accounting information system security at PT. Bank SulutGo’s head office for the procurement of fixed assets is quite adequate, as proven by the procedure control activities that align with the theory. However, through data processing, there is still a weakness in internal control activities. Due to the lack of a backup archive, the internal control activities can not fully guarantee the security of the accounting information system for purchasing fixed assets at PT. Bank SulutGo’s head office. Thus, a backup archive must be created so the internal control operations can optimally support the security of the accounting information system for the procurement of fixed assets
Evaluation Of The Implementation, Collection, Recording, And Reporting Of Income Tax On The Procurement Of Goods In Military Courts III – 17 Manado Robby Irsyad Bisyir; Treesje Runtu; Meily Y. B. Kalalo
ACCOUNTABILITY Vol. 11 No. 2 (2022): Accountability
Publisher : Universitas Sam Ratulangi

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Abstract

Military Court III – 17 Manado is one of the state institutions engaged in the courts to provide appropriate punishments for the negligence or disobedience of a military officer in acting outside or inside his job. From the main function of the Military Court III – 17 Manado, there are many questions regarding what needs or availability must be met so that the system and workforce can maintain their performance. And from the existence of these needs, there must always be materials or goods needed. In the procurement of goods, the tax that will be imposed according to the applicable law for the procurement of goods is Income Tax Article 22 regarding purchases made with State Revenue and Expenditure Budget funds. With the many activities carried out by the Manado Military Court III – 17, suspicions arose over the obligatory solicitations related to the procurement of goods. Therefore, the evaluation of the implementation was carried out to test the responsibility of the Military Court III-17 Manado in proving that taxpayers were carried out optimally. The analytical method used is a descriptive method that describes or describes the data that has been collected based on the results of direct interviews at the Military Court III-17 Manado. This is the basis and evidence for the evaluation of Income Tax on the procurement of goods at the Military Court III – 17 Manado.
Co-Authors Angelia Parindingan Aron Karolina Bangun Harijanto Saibjono Hendrik Manossoh Millenia R. Pangaila Robby Irsyad Bisyir Rudy J. Pusung Stanly W. Alexander Susanti Treesje Runtu Yolda Juliandri Patasik