Securing Accounting Information Systems (AIS)

Top management needs to ensure that the company’s operations run well and without interruption, but on the other hand, achieving the company’s vision is a priority for top management, so that for operational matters, it is handed over to sub-management, for example, one of them is the responsibility of the information system security. Ideally, the company has a function to secure information systems, then the company can focus on the security. Top management will periodically receive reports on information system security. This ideal situation is difficult for some companies to implement, generally, these companies focus on operations, security issues are not yet a top priority, if information system security disturbances occur, for example, password theft by hackers, then they realize that information system security is very important. This research aims to design a security model and convert it to an instrument to determine the level of information system security. Top management is not only given a security report but also knows the level of security of the information system used. Whether the level is very secure, secure, relatively secure, unsecure, or totally not secure. The results of this study are normative measuring model and instrument. The company can regularly evaluate its information security condition by using this instrument and then taking action to anticipate the result. Keywords: top management, information security, operational management, instruments, models