10
6. Pengendalian
intern
dan
tolak
ukur
keamanan bahwa
yang
dijaga
data
di
dalamAIS.
2.1.4
Kegunaan Sistem
Informasi
Akuntansi (SIA)
Kegunaan
Sistem
Informasi
Akuntansi (SIA)
menurut
Jones
dan
Rama
(2006,
p6-7)
adalah:
a. Producing External
Report
Businesses
use
accounting
information
systems to
produce special
reports to
satisfy
the
information
needs
of
investors, creditors, tax
collectors, regulatory agencies,
and
other.
These reports
include
financial statements, tax
returns and
reports required by
agencies
regulating bank,
utilities.
b.
Supporting Routine
Activities
Managers
need
an
accounting
information
system
for handling
routine
operating
activities during
the firm 's
operating
cycle.
c. Decision
Support
IY!formation is
also
needed for
routine
decision
support
at
all
levels of
an organization.
d. Planning
and
Control
An
information
system
is
required
for
planning
and
control
activities
as
well.
e. Implementing Internal
Control
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