ANALISIS PERBANDINGAN KINERJA SISTEM AKUNTANSI MANUAL, SISTEM AKUNTANSI TERKOMPUTERISASI DAN SISTEM AKUNTANSI CLOUD PADA PERUSAHAAN MANUFAKTUR DI SURABAYA

Abstract

The objectives of this research are: 1) To find out whether the performance of SIA on the Cloud Accounting System is better than the Computerized Accounting System and the Manual Accounting System, 2) To find out whether the problems that arise in the Cloud Accounting System are less compared to Computerized Accounting Systems and Manual Accounting Systems, 3) To find out whether the accuracy of the results of Financial Statements in the Cloud Accounting System is better than the Computerized Accounting System and the Manual Accounting System. Thisresearch used quantitative method where data obtained by distributing questionnaires. The population used in the study is the Accountants and Managers of Finance and Accounting. Samples are Accountants and Managers of Finance and Accounting at Manufacturing Companies in Surabaya. The research uses three assessment indicators on the Accounting System namely SIA Performance, Problems Caused and Accuracy of Financial Report Results. The results obtained are a better computerized accounting system in terms of the performance of the AIS, able to reduce problems that occur in other accounting systems and guarantee the accuracy of the results of financial statements compared to the manual accounting system. Cloud Accounting System is better in terms of SIA performance, able to reduce problems that occur in other Accounting Systems and guarantee the accuracy of the results of Financial Statements compared to Computerized Accounting Systems. The benefits of theoretical research provide knowledge of the advantages and disadvantages of the Accounting System. Research produces the best Accounting System knowledge from all three Accounting Systems. Provide knowledge of the benefits and effects that can be given by each Accounting System.