PENGARUH PERKEMBANGAN BASIS DATA RELASIONAL TERHADAP TEKNIK DOUBLE ENTRY BOOKKEEPING

Authors

  • Setyarini Sentosa Faculty of Economics, Petra Christian University
  • Maya Fransisca Praktisi

DOI:

https://doi.org/10.9744/jak.1.1.pp.%201-15

Keywords:

redundancy data, double entry bookkeeping technique, the development of data relational basis

Abstract

The emergence of such prediction as to say that with the coming data relational basis to eliminate the data redundancy would cause the accounting double entry bookkeeping to be left behind. This is due to the fact that double entry bookkeeping produces data redundancy. This paper's objective is to find out whether the double entry bookkeping technique can be left behind with the development of data relational basis. Abstract in Bahasa Indonesia : Berawal dari timbulnya dugaan yang mengatakan bahwa dengan adanya basis data relasional yang memiliki kelebihan dalam hal menghilangkan redundancy data, akan menyebabkan teknik double entry bookkeeping akuntansi dapat ditinggalkan karena dianggap menghasilkan redundancy data. Tulisan ini bertujuan untuk mengetahui apakah benar teknik double entry bookkeeping dapat ditinggalkan dengan adanya perkembangan basis data relasional. Kata kunci : redundancy data, teknik double entry bookkeeping, perkembangan basis data relasional.

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Published

2004-06-14

Issue

Section

Articles