DISHARMONI SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PIUTANG DENGAN PROSES BISNIS KEPABEANAN
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2017, Vol 9, Issue 1
Abstract
The purpose of this study is to explore the alignment of accounting information systems with business processes at the Directorate General of Customs and Excise to generate acceptance and profits that are reliable. The research method used qualitative method with explorative approach. Analytical technique using interview approach, observation, document, recording archive by looking from input control factor, process, and output. The result of the research shows that there is unconformity between accounting information system of receipt and receivable with customs business process. Applications run separately where systems built for different accounting and business processes are different. CEISA as a computerized service system, not connected to the reception system. Remove DJBC in addition to serving service users, also must consider the state revenue. In addition, the validation process of acceptance of the old General Accounting System makes it difficult for DJBC to believe in the delayed validity of acceptance in the Institution Accounting System. With regard to receivables, the entire contents of the document have not been through the Receivables and Refund System (SAPP). In addition, SAPP also can not be used directly as a statement of receivables.
Authors and Affiliations
Fauzi Ismail Arif, Debby Ratna Daniel
Keywords
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- EP ID EP359338
- DOI 10.26740/jaj.v9n1.p20-40
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