SISTEM PENGENDALIAN INTERNAL PADA LAPORAN KEUANGAN BERBASIS APLIKASI AKUNTANSI DI PERGURUAN TINGGI X

A, Arens. 2006. Auditing and Assurance Service An Integrated Approach. New Jersey: Pearson International Edition.
A, Musa A. 2010. “Investigating Adequacy of Security Controls in Saudi Banking Sector an Empirical Study.” Journal of Accounting – Business & Management 17(1): 1–41.
Boynton, W. C., and R. N Johnson. 2006. Assurance Services and the Integrity of Financial Reporting. Wiley.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2013.
Cooper, Donald R, Schindler, and Pamela S. 2006. Metode Riset Bisnis. edisi semb. Jakarta.: PT Media Global Edukasi.
Fadillah, Sri. 2011. “Analisis Penerapan ‘Good Governance’ Dilihat Dari Implementasi Pengendalian Intern Dan ‘Total Quality Management.’” In Prosiding SnaPP 2011 Sosial, Ekonomi, Dan Humaniora,.
Fanany, Z. 2014. “Perancangan Sistem Informasi Akuntansi Multi-Tenant Pada Perusahaan Dagang Berbasis Cloud Computing Website Dengan Metode Rapid Application Development.” Prodi Akuntansi Unika Soegijapranata.
GAO), United States General Accounting Office (US. 1999. Standars for Internal Control in the Federal Government.
Gusnardi. 2011. “Pengaruh Peran Komite Audit, Pengendalian Internal, Audit Internal Dan Pelaksanaan Tata Kelola Perusahaan Terhadap Pencegahan Kecurangan.” Jurnal Ekuitas 15(1): 130–46.
J, Altamuro, and A Beatty. “How Does Internal Control Regulation Affect Financial Reporting?” Journal of Accounting and Economics 49: 58–74.
Jogiyanto. 2010. Analisis & Disain. ed. Andi. Yogyakarta.
Joseph, O. N. O. A, and J. B. 2015. “Effect of Internal Control on Fraud Detection and Prevention in District Treasuries of Kakamega County.” International Journal of Business and Management Invention 4(1): 47–57.
Josiah, M., A. A Samson, and O. A. Elizabetth. 2012. “Evaluation of Roles of Auditors in Fraud Detection and Investigation in Nigerian Industries.” American Journal of Social and Management Sciences 3(2): 2156–1540.
Khanna, A. 2009. “A Study to Investigate the Reason for Bank Frauds and the Implementation of Preventive Security Controls in Indian Banking Industri.” Journal of Bussines Science and Applied Management 4(3): 1–21.
Kosadi, F., and W Ginting. 2018. “Analisa Deskriptif Atas Pencatatan Transaksi, Penggunaan Aplikasi (Software) Dan Pembuatan Laporan Keuangan Pada Entitas Mikro Kecil Dan Menengah (Emkm).” E-Jurnal STIE Inaba 17(3): 33–46.
Kustiawan, Meme. 2016. “Pengaruh Pengendalian Intern Dan Tindak Lanjut Temuan Audit Terhadap Kualitas Laporan Keuangan Yang Berimplementasi Terhadap Pencegahan Fraud.” Jurnal Akuntansi 20(3): 345–62.
Laksmi, Putu Santi Putri, and I Ketut Sujana. 2019. “Pengaruh Kompetensi SDM, Moralitas, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa.” E-Jurnal Akuntansi Universitas Udayana 26(3).
M. Sadeli, Lili. 2002. Dasar- Dasar Akuntansi. Aksara Jakarta: PT. Bumi.
Marzuki. 2006. Metodologi Riset. Yogyakarta: BPFE UII.
Mayangsari, and Wandanarum. 2013. Auditing Pendekatan Sektor Publik Dan Privat. Jakarta.: Media Bangsa.
Moleong, L. J. 2017. Metodologi Penelitian Kualitatif. Edisi Revi. Bandung: PT. Remaja Rosdakarya.
Moleong, Lexy J. 2006. Metode Penelitian Kualitatif. Bandung: Remaja Rosdakarya.
Muthoharoh, Ika. 2009. Peran Pajak Parkir Dalam Menunjang Pendapatan Asli Daerah (PAD). Malang.
Omar, N, and Bakar A. M. K. 2012. “Fraud Prevention Mechanisms of Government Linked Companies: An Assesment of Existence and Effectiviness.” Journal of Modern Accounting and Auditing 8(1): 15–30.
Patmawati. 2015. Analisis Faktor Penggunaan Software Akuntansi Dengan Pendekatan Tecnology Acceptance Model (TAM). Surabaya: Sekolah Tinggi Ilmu Ekonomi Indonesia.
Peraturan Pemerintah Nomor 60 Tahun 2008 Tentang Sistem Pengendalian Internal Pemerintah. 2008. Indonesia.
Rahardja, U., Q. Aini, and M Hardini. 2018. “Penerapan Software Akuntansi Online Sebagai Penunjang Pencatatan Laporan Keuangan. Sisfotenika.” Sisfotenika 8(2): 176–87.
Rahardja, U., E. P. Harahap, and D. I. Pratiwi. 2018. “Pemanfaatan Rinfosheet Sebagai Media Informasi Laporan Penjualan Barang Pada Raharja Internet Cafe.” Jurnal Ilmiah Teknologi Informasi Asia 12(1): 65–74.
Ratmoko, Dwi, and Adriana Pradopowati. 2016. “Determinan Fraud Belanja Bantual Sosial.” Jurnal Akuntansi Multiparadigma 7(3).
Schlechtendahl, J. et al. 2015. “Making Existing Production Systems Industry 4.0-Ready.” Production Engineering 9(1): 143–48.
Shahbuddin, A. M., Alam A., and M. M. Azad. 2011. “Internal Control in Management Information System.” International Journal of Computer Informations 2(6): 68–78.
Sofyan, S. H. 2008. Analisa Kritis Atas Laporan Keuangan. Jakarta.: PT. Raja Grafindo Persada.
Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Bandung: Alfabeta.
Sunyoto, D. 2014. Auditing Pemeriksaan Akuntansi. Yogyakarta: CAPS (Center of Academic Publishing Service).
T, Tuanakotta. 2013. Audit Berbasis ISA (International Standards on Auditing). Jakarta.: Salemba Empat.
William Jr, M., S. Glover, and D. Prawitt. 2016. Auditing and Assurance Services: A Systematic Approach. McGraw-Hill Education.
Zamzami, Faiz, and A. F. Ihda. 2015. “Evaluasi Implementasi Sistem Pengendalian Internal: Studi Kasus Pada Sebuah Perguruan Tinggi Negeri.” Jurnal Akuntansi Multiparadigma 6(1): 2027.