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An integral part of management relating to the identification process for the presentation and interpretation / interpretation of the information that is useful for:

1. Formulating strategy.
2. The process of planning and control.
3. Decision making.
4. Optimization of the decision.
5. Disclosure to shareholders and outside parties.
6. Disclosure of organizational entities for the employee.
7. Protection of organizational assets.

Accounting Information System is a management information system that produces output (output) using the input (input) and the various processes needed to meet the specific objectives of management.

The process can be described through various activities such as collection, measurement, storage, analysis, reporting, and management of information. Output includes special reports, product cost, cost customers, budgets, performance reports, and personal communication.

Management accounting information systems are not bound by a formal criterion that explains the nature of input, process and output. Criteria are flexible

and based on management goals to be achieved.

The general objective of management accounting systems, among others:

1. Provide the information required in calculating the cost of services,

products, and any other desired destination management.

2. Provide information that is used in planning, controlling,

evaluation, and continuous improvement.

3. Providing information for decision making.

Management accounting information can help identify a problem,

solve problems, and evaluate performance. So, this information is needed and used in all phases of management, including planning, controlling, and decision making.

Management accounting information can be attributed to three things: the object information (products, departments, activities), alternatives to be selected, and the authority of managers. Therefore, this information is divided into three types of information, namely:

1. Management accounting information (Full Accounting Information).
2. Accounting information differential (Differential Accounting Information).
3. Responsibility accounting information (Responbility Accounting Information).

Related history, the most cost calculation procedures for the product (product costing) and management accounting used in the 20th century, developed between 1880 and 1924.

Previous developments (until 1914) emphasizes the calculation of product cost calculations at the managerial level of the search firm’s profit level to each product and use this information for strategic decision making.

Starting in 1925, after the development of capital markets in the USA, almost all business management accounting to generate information for internal users and then discontinued and replaced with the determination of inventory cost (inventory costing), which is the assignment of production costs to products such that the cost of inventory can reported to the external users of financial statements.

Management accounting process can be developed using various methods, among others:

* Flatening management structure is a process of simplification of the structure.
* Using a cross functional team is a mutual process contents according to skill and strength between the teams involved.
* Sharing information quickly and accurately represents the relevant information filtering techniques.
* Delegation of authority to the work force is a team strength development techniques through the provision of the trust.

Fundamental role of management accounting in public sector organizations is to assist the manager / leader with the accounting information necessary for planning and control functions can be performed.

1.

Art in the recording, classification, pengikhtisaran, danpengkomunikasian interpretation in a certain way and in the size of the monetary, transaction and occurrence – the economic incidence of a legal or social etintas. (AICPA)
2.

Business language that provides information about the condition of a company or organization and results of operations or activities at a particular time or period, as the accountability and management response to pengambikan business decisions.

Accounting divided into three types, namely:

*

Management Accounting
*

Taxation Accounting
*

Financial Accounting, which was divided into two types, namely:

1.

Commercial accounting, usually used by the company.
2.

Accounting for Non-Profit, usually used by the Government, Hospitals, Educational institutions and other Non-Profit Organizations (NGOs, Political Parties, LPZ, etc.)

It is understood that financial accounting is part of the accounting related to the preparation of financial statements for external parties, such as shareholders, creditors, suppliers, and government.

The main principles used in financial accounting is the accounting equation (Assets = Liabilities + Capital). Assets are assets owned company, is used for company operations in an effort to create revenue. Meanwhile, here is the capital paid-up capital by the owner of the company. Capital could also say the difference between assets minus debt. While the debt is owned by the company’s liability, is an element of funding for the provision of working capital for company operations.

Financial accounting in relation to any transaction records for a company or organization and preparation of periodic reports from the results listing.

This report was prepared for the public interest and is typically used to assess the achievement of company owners or managers use as a manager of financial accountability to shareholders.

It is equally important is the existence of the Financial Accounting Standards (GAAP), which are the rules that must be used in the measurement and presentation of financial statements for external purposes. Thus, the expected financial statement users and authors can communicate through these financial statements, because they use the same reference that is GAAP.

SAK was implemented in Indonesia in 1994, replacing the Indonesian Accounting Principles 1984. Preparation and presentation of financial statements based on GAAP is set by the Financial Accounting Standards Board-IAI.

At present, outlined the Financial Accounting Standards SFAS 59 contains its Framework of Preparation and Presentation of Financial Statements and the fourth underlying IPSAK. GAAP is defined by the IAI is the result of adaptation of the International Accounting Standards.

Adoption of International Accounting Standards Board into the SAK by SAK-Indonesian Institute of Accountants as an effort to harmonize and dynamic international financial accounting practices in an effort to address challenges in the era of globalization.

A set of concepts, definitions and propositions that are systematically interrelated proposed to explain and predict phenomena or hypothetical set of facts as a result of descriptive research using a particular scientific method.

Thus, the status of accounting theory will be equivalent to understanding the theory of science in astronomy, economics, physics, biology and so on. It can also be defined as the science that stands alone is the source or parent knowledge or accounting practices.

Accounting theory will be a set of descriptive hypotheses as a result of research by using specific scientific methods. This term is often intended as a logical reasoning provides an explanation and reasons about a particular accounting treatment and the accounting structure that applies in a particular area.

Accounting theory examines the processes of thinking or reasoning to explain the feasibility of certain accounting principles or practices already underway or to provide a conceptual basis in the determination of the new standards or practices.

From the above statements can be concluded that accounting theory is a logical reasoning, basic ideas, or ideas related to and consistent.

The process of logical reasoning could be called as engineering. Results of engineering in this case can be a set of general principles, a set of doctrines, or a structure / framework of integrated concepts.

General principles, doctrines, or the framework’s function is to:

* Reference evaluating current accounting practices
* Steering the development of new accounting practices and procedures
* Base impairment accounting standards
* The starting point of testing and improvement of current practices
* Potential troubleshooting guide

Accounting Theory Perspective

When accounting enforced as science, theory would constitute a scientific explanation. When accounting effective as the technology, this theory is defined as logical reasoning.

Any treatment applied, this theory will contain statements in the form of either an explanation or justification of a phenomenon or accounting treatment.

Target Aspect Theory

This distinction underlies the target aspects of accounting theory into positive and normative.

Positive explanation contains statements about everything as it is in accordance with the facts or what happened on the basis of empirical observation.

Normative explanation contains representations and reasoning to judge whether something is good or bad, or relevant or irrelevant in relation to certain social or economic policy.

Aspects of Semiotics plane

This theory can be distinguished on the basis of discussion and understanding of the target becomes:

* Semantic, to answer whether the financial statement elements really represent what was intended and to ensure that the meanings embodied in symbols dislahartikan not reporting by users.
* Syntactic, trying to give explanations and reasoning about what should be reported, who reported, when reported and how to report it.
* Pragmatic, discusses the reaction of parties to whom the accounting information. Is the information up to the intended and interpreted correctly is a problem of communication effectiveness.

Verification of the theory is a procedure for determining whether a theory is valid or not.

* Evaluated the validity of normative accounting theory on the basis of logical reasoning that underlies the theory proposed.

* Positive accounting theory validity is assessed on the basis of conformity with fact or theory of what actually happened.

The function of financial statements, among others:

* Provide information concerning the financial position (assets, liabilities and equity.
* Providing information on performance and changes in financial position of an enterprise that is useful for users of accounting information in decision making.

Financial Statements and trade services company consisting of:

1. Income Statement, consisting of income and expense accounts of business both within and outside the business.

2. Statement of Changes in Equity Capital, consisting of initial capital accounts, profit / loss acquired during a particular period, Prive and capital at the end.

3. Consolidated Balance Sheet, consists of an account:

* Assets of both current assets and noncurrent assets,
* Due both short-and long-term debt
* Capital at end of period

4. Statement of Changes of Cash Flows, sources of data can be obtained from:

* Comparison of balance during the second period
* Journal of cash receipts and cash disbursements.

5. Additional reports required

Elements that directly attributable to the measurement of financial position are assets, liabilities, and equity. While the elements associated with the measurement kinereja in the income statement are income and expenses. Consolidated financial position usually reflects the various elements of the consolidated income and changes in various elements of the balance sheet.

You should be able to distinguish between the understanding of financial reporting (UK: financial reporting) and financial statements (UK: financial reports). Financial reporting encompasses all aspects relating to the provision and peyampaian financial information.

These aspects include the institutions involved (eg the preparation of standards, the regulatory body of the government or the capital markets, professional organizations, and the reporting entity), current regulations including GAAP (generally acceptable accounting principles, or Generally Accepted Accounting Principles / GAAP).

Financial reports are just one medium of information delivery. Even should also be distinguished between the statements (UK: Statement) of the report (UK: report)

Users of Financial Statements include:

* Investors
* Employees
* Lender
* Suppliers and other business creditors
* Customer
* Government
* Community

According to the Financial Accounting Standards issued by the Indonesian Institute of Accountants and financial reporting purposes is Our Mission Giving information concerning the financial position, performance, and changes in financial position of a company that would benefit a large number of users in decision making.

The financial statements are prepared for this purpose meet the common needs of most users. However, this report does not provide all the information that the user may be required in taking economic decisions, because in general indicates the financial impact and events of the past, and are not required to provide non-financial information.

The financial report also shows what has been done by management or management responsibility for the resources entrusted to him. Users who want to see what they have done or accountability of management do so to enable them to make economic decisions.

These decisions include, for example, the decision to hold or sell their investments in the company or the decision to lift the back or replace management.

Qualitative characteristics are characteristics that make information useful to the users of financial statements. There are four principal qualitative characteristics are:

* Can Be Understood
* Relevant
* Reliability
* It can be compared