Publication Search

This internship report aims to analyze the process of recording and reporting daily teller transactions at the Savings and Loan Cooperative (Koperasi Simpan Pinjam/KSP) Kopdit Tuke Jung. The study focuses on the role of tellers in recording daily financial transactions and preparing transaction reports as the basis for the presentation of cooperative financial statements. The method used is a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation conducted during the internship period. The results of the analysis indicate that daily transaction recording at KSP Kopdit Tuke Jung has been carried out in a computerized manner using the Sikopdit application. Tellers record transactions based on transaction evidence, recap daily transactions, and prepare reports that are then submitted to the bookkeeping department and management. This process is in accordance with the accounting cycle theory, although there are still obstacles such as the potential for data input errors and system disruptions. Therefore, it is necessary to improve teller accuracy and optimize the accounting information system so that the process of recording and reporting daily transactions can run more effectively and accurately.

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.

This research aims to analyze the implementation of the Accurate accounting system in the cash transaction recording process at PT XYZ, a cement distributor company focused in eastern Indonesia, particularly in East Nusa Tenggara. Along with business growth, the company transitioned from manual recording using Microsoft Excel to a computerized system to enhance efficiency and accuracy. This study employs a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The analysis focuses on comparing processes before and after the use of Accurate, its contribution to efficiency, and the challenges faced during implementation. The research results show that the Accurate system significantly improves efficiency by automating journal processes, minimizing human error, and presenting financial data in real-time and structured formats. However, challenges related to discipline in timely transaction input were found, causing discrepancies between system balances and bank statements. The solution to these challenges is to improve the finance team's discipline in performing daily data input.

In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

This research aims to analyze the implementation of the accounting informationa system for water bill pyments at the Talibura Branch of the Regional Drinking Water Company (PDAM) in Sikka Regency, The research employs a qualitatife approach, utilizing literature review and observation methods. The findings indicate that the use of computerized system, such as SISKA, significantly enhances the speed of  recording, reporting. And improving customer service. However, challenges related to system integration. User competence, and network disruptions need to be addressed to maximize the systems’s benefits. In conclusion, the implementation of the accounting information systems has had a positive impact on the financial management of the Talibura Branch of PDAM, but efforts are needed to further improve the systems optimal performance.

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

This study explores the influence of information system quality, information technology sophistication, and personal technical capability on the effectiveness of Accounting Information Systems (AIS) in Village Credit Institutions (LPDs) in Jembrana Regency. The research adopts a quantitative approach, utilizing a survey method. Questionnaires were distributed to 63 employees from 21 LPDs that have already implemented computerized AIS. The study focuses on assessing how these three independent variables contribute to the effectiveness of AIS in the LPDs. Multiple linear regression was employed for data analysis, allowing the researcher to determine the relationship between the independent variables and the effectiveness of AIS. The respondents were selected from LPDs that had successfully integrated technology into their accounting systems. The primary objective was to understand whether system quality, IT sophistication, and personal technical capability played a significant role in improving AIS performance in these institutions. The findings of the study indicate that all three independent variables—system quality, IT sophistication, and personal technical capability—positively influence the effectiveness of AIS. Specifically, high-quality systems, advanced IT infrastructure, and employees with strong technical skills were found to enhance the operational effectiveness of AIS. This underscores the importance of these factors in ensuring the smooth functioning of AIS in LPDs. As such, LPDs are encouraged to invest in improving system quality, upgrading IT systems, and enhancing the technical skills of their staff to optimize AIS performance. Overall, the study contributes to the understanding of how technological factors can be leveraged to improve accounting processes in financial institutions, particularly in rural settings like LPDs in Jembrana Regency.

Inventory management of raw materials is a crucial aspect in the manufacturing industry, particularly in the pharmaceutical sector, as it directly affects the continuity of the production process. This study aims to analyze the raw material inventory accounting system in inventory control at PT Bernofarm Pharmaceutical Company. The methods used include direct observation of operational processes and interviews with management to obtain relevant and accurate data. The results of the study show that PT Bernofarm has implemented an integrated accounting information system within an ERP framework, covering procedures for raw material requisition, issuance, return, and recording of production costs. Each procedure is systematically arranged with clear task separation and is fully computerized. This facilitates internal control and monitoring of raw material flow, while minimizing recording errors. With this effective system, the company is able to avoid both overstocking and stock shortages that could disrupt production. This study is expected to serve as a reference for improving the efficiency and accuracy of raw material inventory management in other pharmaceutical companies.

This study aims to determine the difference in learning outcomes of computerized accounting subjects before and after the implementation of differentiated instruction. This study uses an experimental method in the form of one group pretest-posttest with a total sample of 36 students in grade 11 of the Accounting Department. The statistical test results show the value of Asymp. Sig. (2-tailed) value of 0.000 <0.05. Thus, hypothesis testing which states that there are differences in learning outcomes of computerized accounting subjects before and after the implementation of differentiated instruction is accepted in this study.

The demand for real-time performance monitoring in the Industry 5.0 era encourages organizations to adopt integrated approaches to management control systems. This study aims to develop and validate a Balanced Scorecard (BSC)-based performance evaluation model integrated with computerized accounting systems to enhance managerial decision-making quality. The research employs a Research and Development (R&D) approach, following systematic stages of model development including needs analysis, system design, prototype construction, and expert validation. Primary data were obtained from three management accounting experts and two information system practitioners who evaluated the model using five key criteria: accuracy of key performance indicators (KPI), ease of use, indicator relevance, data visualization quality, and implementation feasibility. The findings reveal that all criteria achieved average scores above 4.0 on a five-point scale, indicating a high level of expert consensus and confirming the model’s conceptual validity. The highest scores were recorded for KPI accuracy (4.5) and implementation feasibility (4.4), demonstrating the model’s potential for real-world application. The novelty of this study lies in its integration of BSC metrics with real-time accounting data processing through the R&D approach, resulting in a systematic framework for performance monitoring. Future research is recommended to enhance dashboard interactivity and conduct field implementation testing to measure the model’s impact on decision-making quality.

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

Transparent, accountable, and efficient village financial management is an important element in supporting sustainable village development. However, village financial management often faces various challenges, such as limited human resources, technological infrastructure, and the risk of manual errors in preparing financial reports. In an effort to overcome these challenges, the application of computerized applications such as the Village Financial System (Siskeudes) is a relevant solution. This study aims to identify the role of computerized applications in improving the quality of the preparation of village financial reports, reveal the perceived benefits, and explore the constraints and strategies for optimizing implementation. This research uses a descriptive qualitative approach by collecting data through interviews, observations, and document analysis in several villages that have used computerized applications. The results show that the use of computerized applications significantly improves the efficiency of the financial administration process, reduces recording errors, and produces financial reports that are more accurate and in accordance with government accounting standards. In addition, the application supports transparency and accountability of village financial management through easy access to data for stakeholders. Obstacles faced include the low digital literacy of village officials, limited technological infrastructure, and resistance to the application.

Public sector Financial Reporting has undergone changes in the standards used. Currently, ISAK 35 has been determined as a replacement for PSAK 45 which is oriented to the Non-Profit Entity Consortium Report. The XXX Foundation Jayapura City Branch is promoting computerization of financial reporting through MS Excel 2019. For this purpose, this community service is carried out to school principals and school treasurers (daily and BOS) in order to be able to produce computerized-based financial reports in accordance with ISAK 35 as a form of financial accountability and transparency within the XXX Foundation Jayapura City Branch. The results show that the Preparation of School Financial Statements through MS Excel 2019 Media has succeeded in achieving its main goal, which is to increase participants' understanding of ISAK 35 accounting standards and their practical application in compiling financial statements using MS Excel. This activity contributes in the form of increasing transparency and accountability in the preparation of reports, improving participants' ability to understand and implement accounting standards, and increasing public trust and supporting the school's operational and strategic success.

This research discusses the application of cash receipts and cash payments from cash sales and cash purchases at CV Banua Prima Teknik. This research aims to determine the accounting system for cash receipts and cash disbursements at CV Banua Prima Teknik, as well as to create a web-based cash receipt and disbursement application at CV Banua Prima Teknik. The theoretical framework of this research involves information system analysis, by examining the information needed by management, related functions, documents used, and document flowcharts. MySql is used as a database, with the PHP programming language. The research results show that the recording at CV Banua Prima Teknik has been computerized but still uses Microsoft Excel. The weakness of this method is that it is difficult to find out the recapitulation report of cash receipts and disbursements based on a certain period. Therefore, the application developed in this research is expected to help produce cash receipt and disbursement reports more effectively and efficiently, thereby improving performance in company financial management.

This study aims to analyze how the Accounting Information System is applied to BAZNAS Binjai City. This type of research is qualitative descriptive by using interview, observation, and documentation techniques as data collection techniques. The results of this study show the realization of the Accounting Information System at BAZNAS Binjai City with the standard that has been written in PSAK 109 and has been well computerized so that it can produce information about the utilization of zakat in BAZNAS Binjai City for the community. This study also shows how the form of zakat fund management in BAZNAS Binjai City with recognition, measurement, presentation and disclosure in accordance with PSAK 109 as the main basis for zakat fund management regulations that have been stipulated by Law No. 23 of 2011. While the knowledge of the people of Binjai City about zakat management institutions such as BAZNAS Binjai City can affect the trust of muzzaki candidates in BAZNAS Binjai City to entrust their zakat to BAZNAS Binjai City.

The use of technology is one solution in helping problems in various circles, both in the world of education and in companies. One of them is the application of an accounting information system to enter, process or report a company's accounting. This application can produce data processing quickly and accurately. This will of course save time and also reduce errors that occur when work is done manually. Like cooperatives, cooperatives must use an accounting information system so that work can be done quickly and accurately. PGRI Kosera's activities in Central Java are in the savings and loans sector. The savings and loan recording process at Kosera PGRI Central Java is not very effective, and because the recording process is repetitive, there is still too much risk of inaccurate and quick misinformation to be reported using Ms. Excel still requires previous data processing from bookkeeping, both deposits, loans and installments, resulting in delays in submitting reports to management. Therefore, in a computerized system that can process membership data, journals, savings transactions, loans and installments, reports made by the Kosera Pgri Cooperative will be valid in programming languages, especially in calculating installment interest costs and financial reports. From the results of the program created, data entry errors and interest calculation errors can be reduced, financial reports can be produced more quickly, and effective and efficient achievements can be achieved.

The use of technology is one solution in helping problems in various circles, both in the world of education and in companies. One of them is the application of an accounting information system to enter, process or report a company's accounting. This application can produce data processing quickly and accurately. This will of course save time and also reduce errors that occur when work is done manually. Like cooperatives, cooperatives must use an accounting information system so that work can be done quickly and accurately. PGRI Kosera's activities in Central Java are in the savings and loans sector. The savings and loan recording process at Kosera PGRI Central Java is not very effective, and because the recording process is repetitive, there is still too much risk of inaccurate and quick misinformation to be reported using Ms. Excel still requires previous data processing from bookkeeping, both deposits, loans and installments, resulting in delays in submitting reports to management. Therefore, in a computerized system that can process membership data, journals, savings transactions, loans and installments, reports made by the Kosera Pgri Cooperative will be valid in programming languages, especially in calculating installment interest costs and financial reports. From the results of the program created, data entry errors and interest calculation errors can be reduced, financial reports can be produced more quickly, and effective and efficient achievements can be achieved.

This study evaluates the accounting system at a packaging printing service company, Putra Jaya Kemasan. Jaya Kemasan. The findings highlight some continuities and discrepancies between theory and practice in sales, purchasing, inventory, and payroll activities. practice in sales, purchasing, inventory, and payroll activities. It was found that although the company has had structured procedures, there are constraints such as less than optimal separation of functions, the use of semi-computerized accounting systems, and discrepancies in recording transactions. discrepancies in recording transactions. The research was conducted using qualitative methods through interviews, documentation, and observation at Putra Jaya Kemasan. Suggestions are given to improve the separation of functions, strengthen the authorization and recording system, and encourage the implementation of sound practices. implementation of sound practices. In conclusion, the company needs improvements in /implementation of accounting information systems to optimize operations and internal control.

The rapid advancement in information technology has transformed the landscape of accounting, making it increasingly computerized, enhancing efficiency through the automation of routine tasks, enabling real-time access to financial data, and providing more sophisticated data analytics capabilities. However, alongside these benefits, technology also brings challenges related to data security and changing regulations, necessitating accountants to continuously develop their technological skills. Online collaboration between accountants and clients is becoming more common, reflecting the influence of information technology on the evolution of accounting practices. Technological developments also affect Accounting Information Systems (AIS), changing the way data is processed, internal controls are implemented, and financial information is prepared. Despite initial concerns, the advancement of IT ultimately opens up new opportunities, such as computer-based information system audits, computer-based information system consulting, and web trust audits. This is the essence of the impact of information technology on the development of accounting, presenting opportunities and challenges that require adaptation and a strong understanding from accounting professionals in the digital era.

This research aims to determine the application of the Inpatient Services Accounting Information System in Supporting the Effectiveness of Internal Control of Hospital Revenue at the SMEC Medan Eye Hospital. The method used in this research is qualitative with descriptive analysis, with data collection techniques through interviews, observation and documentation. The results of this research are that the implementation of the Inpatient Services Accounting Information System has run smoothly, effectively and efficiently. SMEC Medan Eye Hospital has used a computerized system in all areas of its activities. Starting from patient reception to cash receipts. The use of a computerized system is followed by an application, namely SIM RS, to simplify all operational activities. And has a role in supporting internal control of Hospital revenue. This is proven by the faster data entry and payment processes at the cashier. This is supported by an adequate accounting information system and is proven by the system running well and smoothly.