DOI: https://doi.org/10.9744/jak.2.2.pp.%20127-137

PENGARUH PERKEMBANGAN TEKNOLOGI INFORMASI TERHADAP BIDANG AKUNTANSI MANAJEMEN

Sri Maharsi

Abstract


Information technology development has significantly changed the businesses. Various kinds of information systems which use information technology are Electronic Data Processing Systems (EDP), Data Processing Systems (DPS), Decision Support System (DSS), Management Information System (MIS), Executive Information Systems (EIS), Expert System (ES) and Accounting Information System (AIS). The development of information technology has also influenced management accounting dicipline as the producer of information for planning, controling and decision making . These influences, of course, has advantages and diadvantages for the companies.


Abstract in Bahasa Indonesia :

Perkembangan teknologi informasi membawa perubahan yang signifikan dalam dunia bisnis. Ada berbagai macam sistem informasi dengan menggunakan teknologi informasi yang muncul, antara lain Electronic Data Processing Systems, Data Processing Systems (DPS), Decision Support System (DSS), Management Information System (MIS), Executive Information Systems (EIS), Expert System (ES) dan Accounting Information System (AIS). Perkembangan teknologi informasi juga berpengaruh terhadap bidang akuntansi manajemen selaku bidang penghasil informasi dalam rangka perencanaan, pengendalian dan pengambilan keputusan manajemen. Pengaruh tersebut dapat bersifat menguntungkan maupun merugikan perusahaan.

Kata kunci: teknologi informasi, akuntansi manajemen, informasi, pengambilan keputusan.

Keywords


information technology, management accounting, information, decision making.

Full Text:

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DOI: https://doi.org/10.9744/jak.2.2.pp.%20127-137



The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2018. Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

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