PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MENGGUNAKAN JARINGAN INFORMASI BERSAMA ANTAR SEKOLAH BERDASARKAN PSAK NO. 45 (Studi Kasus pada Yayasan Nur Hidayah Surakarta)

Abstract

The purpose of this study is to describe the application of accounting
information system by using JIBAS based on PSAK No. 45 on the Foundation of
Nur Hidayah Surakarta and describe the constraints in the implementation of
accounting information system by using JIBAS based on PSAK No.45 on the
Foundation of Nur Hidayah Surakarta. This research method using case study
on Foundation of Nur Hidayah Surakarta. The data type used is qualitative data
and quantitative. Data source using primary data and secondary data. Using data
collection techniques interviews and documentation. Data analysis techniques using
descriptive analysis. Based on the research results obtained the conclusion that
the application of the accounting information system by using JIBAS based
on PSAK No 45 on the foundation of Nur Hidayah Surakarta done by filling the
entire transaction of cash receipts and accounts payable applications JIBAS. In
the application of the system of internal control on the programs implemented with
JIBAS all documents printed manual for further authorization is performed by the
competent authority, so that it can prevent confusion and manipulation of the data
by admin JIBAS. Constraints in the implementation of accounting information
system by using JIBAS based on PSAK No. 45 on the Foundation of Nur Hidayah
Surakarta, namely the lack of training in the use of the Program JIBAS, lack of
competence of human resources (HR) and the existence of linkages with Financial
Applications JIBAS Academic.
Keyword: application of accounting information systems, financial systems, JIBAS
internal control.