One of the main tools used to assist management in solving problems and making the right decision for the leadership and accurate is the information system. With the large and growing companies, the problems facing increasingly complex, making the task of leadership to manage the company is also getting heavier, leaders must oversee the implementation of all parts of the company more closely and lead all activities that exist in the company's goal has been set.
According to Revelation Winarno Wing, in his book Accounting System (1994:8) System is a collection of elements that work together to achieve certain goals, the system requires resources that would be required to transform inputs (input) into outputs (output).
While the information is processed data into a more useful and more meaningful to the receiving, describing an events (event) and a real unity (fact and eventity) and used to take the right decision.
So iformasi accounting system is a collection of data / information that is processed in such a way to describe the events that exist and accurate so that it can be used to take a right decision and the right
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