Kinerja penginputan transaksi akuntansi berbasis akrual secara manual pada penyusunan laporan keuangan

Abstract

Performance of manually inputting accrual based accounting transactions in the preparation of financial reports. Advances in technology today greatly affects the company to move forward. Not a few applications that can help the preparation and transactions in accounting to be accurate. However, there are still many who use the manual  preparation or recording method because of the high cost of the application as well as the difficulty in using the application as well as the difficulty in using the application and the factor of companies that do not have sophisticated systems. The purpose of this research is to find out how the performance in inputting manual based accounting transactions. The performance of inputting accrual based accounting transactions in the preparation of financial reports provide more comprehensive information, not only on the budget, the data produced is also more efficient data. Manually inputting accounting transactions minimize the risk of errors or confusion by financial workers related to company credibility. Manual accounting is more trusted among companies because sometimes accounting using applications or computerization can be changed by anyone without being noticed. Entering accrual based transactions manually can also help companies minimize costs, so that a small organization or small company does not have to pay to buy computerized systems and software that are quite expensive. Entering transactions manually has an important role for the company because it is a medium of communication in financial reporting