Penerapan Pengelolaan Keuangan Sistem Informasi Akuntansi di Komisi C Kantor DPRD Provinsi Sumatera Utara

Abstract

The purpose of this study is to find out the Implementation of Financial Management Accounting Information Systems in Commission C DPRD Office of North Sumatra Province which is in the form of an Agency and operates in the division of authority that forms regional regulations with the regent and approves draft regional regulations to be implemented and carried out supervision. The information system is called a computer-based system or a computerized system. With the increase in the development and use of information technology, especially the internet, it has made it easier for everyone to carry out various activities efficiently. Various kinds of organizational activities related to management analysis can be completed quickly electronically through the use of information technology networks. Of the many types of information systems available in a place, the accounting information system is the type of system most often used in implementing financial management. Thus every organization can easily analyze its performance consistently and constantly. An accounting information system is a system consisting of organizational forms, records and reports that are appropriately structured to provide financial information needed by management to facilitate agency control. An efficient information system is one way to improve staff performance because the design of an accounting information system is useful for producing financial information that is used by users in the process of implementing financial management in an organization or agency. This study uses descriptive qualitative research that focuses on describing data or facts. The results of this study prove that it is partially known that the accounting information system has a significant effect on the quality of financial reports at Commission C of the DPRD Office of North Sumatra Province.