Penyusunan Sistem Informasi Akuntansi Nonlaba (Studi Kasus Pada Pondok Pesantren Raudlotul Qur’an)
DOI:
https://doi.org/10.51903/kompak.v17i1.1602Kata Kunci:
accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.Abstrak
This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats.
Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.
Referensi
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[26] Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif, dan Kombinas (Mixed Method). Alfabeta.
[27] Suharni, S., & Kartika Sari, S. R. (2019). Penerapan Sistem Informasi Akuntansi Pada Pondok Pesantren Di Kota Madiun. JURNAL EKOMAKS : Jurnal Ilmu Ekonomi, Manajemen, Dan Akuntansi, 8(2), 53–63. https://doi.org/10.33319/jeko.v8i2.43
[28] Sulistiani, D. (2019). Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah. Akuntabilitas, 12(2), 237–248. https://doi.org/10.15408/akt.v12i2.9662
[29] Sulistiani, D. (2020a). Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren. AKTSAR: Jurnal Akuntansi Syariah, 3(1), 31. https://doi.org/10.21043/aktsar.v3i1.7198
[30] Sulistiani, D. (2020b). Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren. AKTSAR: Jurnal Akuntansi Syariah, 3(1), 31. https://doi.org/10.21043/aktsar.v3i1.7198
[31] Supriyati, S., & Bahri, R. S. (2020). Model Perancangan Sistem Informasi Akuntansi Laporan Keuangan Pondok Pesantren Berbasis SAK ETAP. Is The Best Accounting Information Systems and Information Technology Business Enterprise This Is Link for OJS Us, 4(2), 151–165. https://doi.org/10.34010/aisthebest.v4i02.2749
[32] Wibisono, Y. P., & Setyohadi, D. B. (2017). Accounting information system for nonprofit organization based on PSAK 45 standards. 2017 2nd International Conferences on Information Technology, Information Systems and Electrical Engineering (ICITISEE), 136–140. https://doi.org/10.1109/ICITISEE.2017.8285482
[2] Ansye Paulus. (2016). FUNGSI SISTEM INFORMASI AKUNTANSI ATAS PENGENDALIAN INTERNAL PENDAPATAN (STUDI KASUS PADA RUMAH SAKIT SILOAM MANADO). Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(4), 922–931.
[3] Azhar Susanto. (2013). Sistem Informasi Akuntansi. Lingga Jaya.
[4] Bank Indonesia, I. A. I. (2018). Pedoman Akuntansi Pesantren. Bank Indonesia.
[5] Dewan Standar Akuntansi Indonesia. (2019). ISAK 35 Penyajian Laporan Keuangan Etitas
Berorientasi Nonlaba. Ikatan Akuntan Indonesia.
[6] Dewan Standar Akuntansi Keuangan. (2013). PSAK 1 Penyajian Laporan Keuangan. Ikatan Akuntan Indonesia.
[7] G.J Staubus. (1999). The Decision-Usefulness Theory of Accounting: A Limited History. Garland Publishing.
[8] Halim, Abdul. , et al. (2012). Akuntansi Sektor Publik (4th ed.). Salemba Empat.
[9] Ikatan Akuntan Indonesia. (2009). Standar Akuntansi Keuangan Untuk Entitas Tanpa
Akuntabilitas Publik.
[10] Ikatan Akuntan Indonesia. (2020). Penyajian Laporan Keuangan Entitas Berorientasi Non Laba.http://iaiglobal.or.id/v03/standar-akuntansi-keuangan/interpretasi-sak-30-isak-35-penyajian-laporan-keuangan-entitas-berorientasi-nonlaba
[11] Jabbar, A. A. (2017). Decision Usefulness Approach to Financial Reporting: A Case for
Employees. International Journal of Advanced Engineering, Management and Science, 3(5),481–487. https://doi.org/10.24001/ijaems.3.5.12
[12] Kieso, W. and W. (2005). Intermediate Accounting, 11th edition. Willey: USA.
[13] Marshal B. Romney & Paul John Steinbart. (2019). Sistem Informasi Akuntansi (13th ed.). Salemba Empat.
[14] Matthew B. Miles, A. M. H. J. S. (2014). Qualitative Data Analysis A Methods Sourcebook (3rd ed.). SAGE Publications, Inc.
[15] Mukti, A., Budianti, Y., & Hamdani, H. (2020). The Financial Aspects of Islamic Education (An Idea to Improve the Quality of Islamic Education in Islamic Boarding Schools). International Journal for Educational and Vocational Studies, 2(12). https://doi.org/10.29103/ijevs.v2i12.3042
[16] Mulyadi. (2016). Sistem Akuntansi (4th ed.). Salemba Empat.
[17] Nguyen, H. T. T., Nguyen, H. T. T., & Nguyen, C. Van. (2023). Analysis of factors affecting the adoption of IFRS in an emerging economy. Heliyon, 9(6), e17331. https://doi.org/10.1016/j.heliyon.2023.e17331
[18] Pandowo, H., & Sari, C. (2022). Blue Print Website Application as a medium for transparency of Islamic Boarding School Activities at Subulul Huda Islamic Boarding School. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 7(2). https://doi.org/10.32486/aksi.v7i2.418
[19] Peraturan Menteri Agama Republik Indonesia Nomor 30 Tahun 2020 Tentang Pendirian dan Penyelenggaran Pesantren, (2020).
[20] Puspitaningtyas, Z. (2010). Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ? AKRUAL: Jurnal Akuntansi, 2(1), 92. https://doi.org/10.26740/jaj.v2n1.p92-108
[21] Qizam, I. (2021). Developing a Framework of Improved Decision Usefulness in Financial Information. E-Jurnal Akuntansi, 31(5), 1229. https://doi.org/10.24843/EJA.2021.v31.i05.p12
[22] Renkas, J., Goncharenko, O., & Lukianets, O. (2015). Quality of financial reporting: approaches to measuring. International Journal of Accounting and Economics Studies, 4(1), 1. https://doi.org/10.14419/ijaes.v4i1.5509
[23] Rukanda, N., Hasan, B., Jawa Barat Indonesia, K., Siliwangi, I., & Jawa Barat Indonesia, B. (2020). ISLAMIC BOARDING SCHOOL MANAGEMENT IN IMPROVING STUDENT QUALITY. Jurnal Ilmiah Program Studi Pendidikan Luar Sekolah, 9(2), p.
[24] Shuhidan, S. M., Mastuki, N., & Nori, W. M. N. W. M. (2015). Accounting Information System and Decision Useful Information Fit Towards Cost Conscious Strategy in Malaysian Higher Education Institutions. Procedia Economics and Finance, 31, 885–895. https://doi.org/10.1016/S2212-5671(15)01186-7
[25] Sjafrudin, A. (2018). Mengembangkan Kestrategisan Pondok Pesantren. Direktorat Jenderal Pendidikan Islam Kementerian Agama. https://pendis.kemenag.go.id/read/mengembangkan-kestrategisan-pondok-pesantren
[26] Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif, dan Kombinas (Mixed Method). Alfabeta.
[27] Suharni, S., & Kartika Sari, S. R. (2019). Penerapan Sistem Informasi Akuntansi Pada Pondok Pesantren Di Kota Madiun. JURNAL EKOMAKS : Jurnal Ilmu Ekonomi, Manajemen, Dan Akuntansi, 8(2), 53–63. https://doi.org/10.33319/jeko.v8i2.43
[28] Sulistiani, D. (2019). Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah. Akuntabilitas, 12(2), 237–248. https://doi.org/10.15408/akt.v12i2.9662
[29] Sulistiani, D. (2020a). Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren. AKTSAR: Jurnal Akuntansi Syariah, 3(1), 31. https://doi.org/10.21043/aktsar.v3i1.7198
[30] Sulistiani, D. (2020b). Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren. AKTSAR: Jurnal Akuntansi Syariah, 3(1), 31. https://doi.org/10.21043/aktsar.v3i1.7198
[31] Supriyati, S., & Bahri, R. S. (2020). Model Perancangan Sistem Informasi Akuntansi Laporan Keuangan Pondok Pesantren Berbasis SAK ETAP. Is The Best Accounting Information Systems and Information Technology Business Enterprise This Is Link for OJS Us, 4(2), 151–165. https://doi.org/10.34010/aisthebest.v4i02.2749
[32] Wibisono, Y. P., & Setyohadi, D. B. (2017). Accounting information system for nonprofit organization based on PSAK 45 standards. 2017 2nd International Conferences on Information Technology, Information Systems and Electrical Engineering (ICITISEE), 136–140. https://doi.org/10.1109/ICITISEE.2017.8285482
Unduhan
Diterbitkan
2024-04-22
Cara Mengutip
Liafatra Nurlaily, Ayu Nurafni Octavia, & Ahmad Sahri Romadon. (2024). Penyusunan Sistem Informasi Akuntansi Nonlaba (Studi Kasus Pada Pondok Pesantren Raudlotul Qur’an) . Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 17(1), 1–12. https://doi.org/10.51903/kompak.v17i1.1602
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