IMPORTANT TO UNDERSTAND

ACCOUNTING INFORMATION
SYSTEMS (AIS) FOR AN
ACCOUNTANT
By Ahmad Mujahid
 Pokok Pembahasan
● Definition of AIS
● Purpose of AIS
● Reasons why AIS important for an accountant
● conclusion
 Definition
AIS

Wilkinson and Cerullo (1995, p.5-6)

“Accounting Information System is a unified structure within an entity which
uses physical resources and other components to convert
financial/accounting transaction data into accounting information with the
aim of meeting the information needs of users”
 Purpose of an AIS

Collect Report

Process
 Reasons that AIS
Important for an Accountant
 Reasons why AIS Important for An Accountant

Easy to Manage
Able to Relevant and Accurate
Shil (2008) who considers Existing Information.
accounting as a vehicle that
ensures good corporate governance "An accounting number is said to
and also that accounting can be have relevant value if it has a
practiced in such a way that predictive relationship with the
corporate governance can be market value of equity", Amir
maintained (1993).

Improve Quality and Reduce

Costs

Wilkinson (2000) in Jogiyanto

(2005:227) states that AIS can
"Support decision making
 Conclusion

These three reasons seem connected to each other for a company. In

essence, understanding SIA will certainly have an impact on the
company's future.
 Thanks!
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