Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

Audit on Information System Function in Import Transactions Process PT. Bank Rakyat Indonesia (Persero)

Authors
Muhammad Hasbi Saleh, Almanita Sari
Corresponding Author
Muhammad Hasbi Saleh
Available Online 12 March 2020.
DOI
10.2991/aebmr.k.200309.004How to use a DOI?
Keywords
operational audit, information system, import process
Abstract

This research aims to study the effectivity and efficiency of import transactions process that have been running as one of bank services in applying information systems. This research uses descriptive qualitative research, where in data analysis of audit information system using audit approach around computer, which data have been compiled through preliminary examination, review and testing on management control system, detailed audit and audit reporting which accompanied by recommendations to the company. The unit of analysis of this research is the Trade Processing Centre (TPC) Import section PT. Bank Rakyat Indonesia (Persero) Tbk Jakarta. Data used in this research are primary data and secondary data. Data collection techniques using library research methods, observation, interviews, questionnaires, and documentation. Research results prove that the company already has an organizational structure with clear division of tasks and segregation of duties, the management policies of information system so that the implementation of import transaction at PT. Bank Rakyat Indonesia (Persero) Tbk is efficient, but not fully effective, since there are still some minor audit findings that could lead to potential losses in income.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
12 March 2020
ISBN
10.2991/aebmr.k.200309.004
ISSN
2352-5428
DOI
10.2991/aebmr.k.200309.004How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Muhammad Hasbi Saleh
AU  - Almanita Sari
PY  - 2020
DA  - 2020/03/12
TI  - Audit on Information System Function in Import Transactions Process PT. Bank Rakyat Indonesia (Persero)
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 15
EP  - 18
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.004
DO  - 10.2991/aebmr.k.200309.004
ID  - Saleh2020
ER  -