Pemanfaatan Basis Data untuk Mendukung Keandalan dan Akurasi Sistem Informasi Akuntansi

Abstract

The development of information technology has significantly transformed Accounting Information Systems (AIS), where databases serve as the fundamental component for collecting, storing, processing, and presenting accounting information. This paper provides a comprehensive discussion of the concepts of data and information, the fundamental principles of databases, the role of databases within AIS, as well as their implementation, management, and maintenance in organizational settings. Data is described as raw facts that are processed into meaningful information through the data processing cycle. Databases are presented as organized collections of interrelated data that can be accessed efficiently, encompassing various models such as relational, hierarchical, network, object-oriented, distributed, and data warehouse structures. The study also highlights the role of databases in supporting internal control, reducing redundancy, enhancing data accuracy, and ensuring the availability and security of accounting information. Furthermore, the implementation of databases is explained through several stages, including analysis, design, development, testing, and go-live, which require coordination between database administrators, application developers, and end users. Database maintenance is emphasized as a crucial aspect to ensure system performance through regular backups, performance optimization, monitoring, and security management. Overall, databases hold a strategic role in ensuring the integrity and reliability of information used for managerial decision-making and financial reporting.

Keywords: Database, Accounting Information System, Data and Information, Database Implementation, Database Management.