The development of accounting information technology has actually been going on for a long time. The main reasons for using technology-based accounting are efficiency, time and cost savings. In addition, the reasons for increasing the effectiveness of getting the output of financial statements correctly and precisely have triggered the growing use of information technology in accounting.

In the pyramid of organizations and companies, accounting duties and functions are at the operational and transactional levels. This level has the characteristics of technical, repetitive, procedural, standard work and can also be boring. These characteristics make the need for information technology necessary in the development of accounting.

The Influence of the Development of Accounting Information Technology

The current development of accounting information technology has a major influence on the accounting information system (AIS) in a company. The impact that can be felt is data processing that has undergone a change from a manual system to a computer system. Therefore, internal control in the AIS will also affect the increase in the amount and quality of information in financial reporting. The development of accounting in terms of computer-based AIS will produce financial reports that affect auditing practices.

Changes in the AIS process will affect the audit process because auditing is a practice area that uses financial reports (accounting products) as its object. So that the progress of IT will also produce software that allows the audit process. In the future, accountants will become a profession whose activities are mostly related to IT. The development of AIS and the audit process as a result of advances in IT and accounting developments will create opportunities for accountants. This opportunity can be taken advantage of by accountants who have adequate knowledge of AIS and computer-based auditing. Conversely, accountants who do not have sufficient knowledge of AIS and computer-based auditing will be displaced because they are unable to provide the services required by clients.

Currently, we have seen a lot of the emergence of the terms enterprise systems, e-business, business intelligence, conforming to assurance and compliance standards, IT governance, business continuity management, privacy management, business process improvement, mobile and remote computing, XBRL, and knowledge management. which shows that the world of accounting will be increasingly complex in the future. This development does not necessarily make accounting more complicated to study, but makes the world of accounting more interesting. From this development also, the role and function of accountants can cover three areas: designer, user and auditor (auditor). In these three roles, accountants will really need IT in improving the quality of their work.

At this time, there are several accounting information technologies, one of which is LEUKEUN ACCOUNTING. For a company, by using a cloud-based web-based accounting application, the advantages of this cloud-based application are that it is lighter and does not have a complex system. Although simple but the features that exist do not detract from the actual accounting principles. So that it is easier to understand and use.

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