14
3.
“T he data
about the organization
and its
business process”
Yan g art ny a data men gen ai or gan isasi dan p roses bisnis.
iny a data men gen ai or gan isasi dan p roses bisnis.
4.
“T he software used to process
the organization’s data.”
Yan g
art inya software
di gunakan
unt uk memp roses dat a
organisasi.
5.
“T he
inform ation technology infrastructure,
inc luding
com puters, peripheral dev ic es,
and network comm unications
dev ices
used
to co lle ct, store,
process,
and
transm it data and
information.”
Yan g art inya infrast rukt ur Teknologi Informasi, t ermasuk
komput er,
alat
tambahan, dan
al at
komunikasi jar ingan
y
ang
digunakan
unt uk men gu mpulkan,
meny imp an, memp roses,
dan menyalurkan
dat a dan
informasi.
6.
“
T
he
internal
controls
and security
measures that
safeguard
the data in the AIS.”
Yan g artiny a
p
engendali an
internal dan ke aman an men gukur
keaman an dat a dal am sist em informasi akunt ansi.
2.2
Gen eral Ledge r
2.2.1
Pe n ge rtian G eneral
Ledger
M
enurut M oscove, Simkin dan
Barranoff
(
2001, p 103 )
,
General L edger
adal ah kumpulan
informasi
moneter
y
angd d et ail
men genai asset, kewaj iban, mod al p emil ik, p endap at an dan
beban
dari
organisasi.
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