Agus Wahyudin(1), Kiswanto -(2),

(1) Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229
(2) Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229


Penelitian ini bertujuan mengembangkan sistem informasi akuntansi pada sekolah unggulan di wilayah kota Semarang yang berdasarkan pada kebutuhan user, mengakomodir kebijakan yang telah ditetapkan oleh Kementerian Pendidikan dan Kebudayaan, serta mengacu pada ISO 9001. Metode penyusunan sistem informasi akuntansi menggunakan model information sistem development methods. Analisis identifikasi kebutuhan informasi akuntansi menggunakan mix method, dengan mengkolaborai persepsi stakeholder sekolah dan kebutuhan internal sekolah. Hasil penelitian menunjukkan adanya pemetaan kebutuhan sistem informasi keuangan dan manual prosedur sistem informasi akuntansi sekolah unggulan di Kota Semarang yang terdiri dari Sistem Informasi Penganggaran (SiAnggar), Sistem Informasi Keuangan (SiKeu), Sistem Informasi Akuntansi (SiAkun). Dalam hal ini Sistem Informasi Akuntansi dibagi lagi menjadi tiga Sistem Akuntansi Manajemen, Sistem Akuntansi Keuangan, Sistem Akuntansi Aset.


This study aims to develop a system of accounting information at outstanding schools in Semarang city which is based on the need of the users, and to accommodate the policy defined by the Ministry of Education and Culture based on ISO 9001. In formulating  the accounting information systems,  a model information system development method is used. Identification of needs analysis employs mixed method of accounting information by collaborating perception of the stakeholders involved at schools and internal needs of the school. The results show that there is mapping on the need of financial information systems and manual procedures of accounting information systems at the top schools in Semarang city consisting of Budgeting Information System (SiAnggar), Financial Information System (SiKeu), Accounting Information Systems (SiAkun). In this case, the Accounting Information Systems is subdivided into three Accounting Management System, Financial Accounting Systems, and  Asset Accounting Systems.


Budgeting Information System (SiAnggar); Financial Information System (SiKeu); Accounting Information Systems (SiAkun)

Full Text:



American Institute of Certified Public Accountants (AICPA).(2002). Consideration of fraud in a financial statement audit. Statement on auditing standards No.99. NewYork,NY: AICPA.

Apostolon, N. & Crumbley, D.L.(2005). Fraud surveys: lessons for forensic accounting. Journal of Forensic Accounting, 4: 103-118.

BAPEPAM-LK. (2010). Laporan Tahunan 2009

BAPEPAM-LK. (2009). Surat Keputusan Ketua BAPEPAM-LK No. KEP-412/BL/2009 tentang transaksi afiliasi dan benturan kepentingan transaksi tertentu

BAPEPAM-LK. (2001). Peraturan BAPEPAM-LK No. IX.E.1. tentang transaksi afiliasi

Bainbridge, Stephen M., 1999. A Behavioral Economic Analysis of Mandatory Disclosure:A Thought Experiment Turned Cautionary Tale. Working Paper

Beasley, M.(1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The AccountingReview, 71(4), 443–465.

Beneish, M.(1997).Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance. Journal of Accounting and Public Policy, 16(3), 271–309.

Bower, J. & Gilson, S. (2003). The Social Cost of Fraud and Bankruptcy. Harvard Business Review, December 03.

Cendrowski, H., Martin, J.P. & Pedro, L.W. (2007). The Handbook of Fraud Deterrence. John Wiley & Son, United States.

CLSA (2007). CG Watch: Corporate Governance in Asia. Regional Special Report of CLSA in cooperation with Asian Corporate Governance Association (ACGA)

Cooke, T.E. (1991). Disclosure in the Corporate Annual reports of Swedish Companies, Accounting and Business Research, 19, Spring, pp. 113-124.

Cressey, D.(1953). Other people’s money; a study in the social psychology of embezzlement. Glencoe, IL:FreePress.

Dechow, P., Sloan,R., & Sweeney,A.(1996).Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by theSEC. Contemporary Accounting Research, 13(1), 1–36.

Deegan, C. (2000). Financial accounting theory. McGrawHill Publisher, 2nd Edition, Australia

Farber, D.B.(2005). Restoring trust after fraud: Does corporate governance matter? The Accounting Review, 80(2), 539–561.

Fich, E. M., & Shivdasani, A. (2007). Financial fraud, director reputation, and shareholder wealth. Journal of Financial Economics. 86. 306-336

Forum for Corporate Governance in Indonesia (FCGI). (2004). Review of Corporte Governance in Indonesia. Publication, dapat diakses melalui

Gertner, R.H., Scharfstein, D.S, & Stein, J.C. (1994). Internal versus External Capital Markets. The Quarterly Journal of Economics, 109(4), 1211-1230

Hendriksen, Eldon S., & Van Breda, M. (1998). Accounting Theory, fifth edition, Irwin-McGraw-Hill

Hirschey, M, John, K, & Makhija, A.M. (2009). Advances in Financial Eonomics: Corporate Governance and Performance. 1st edition, JAI Publishing, Emerald Group. Vol. 13

Husnan, S. (2001). Indonesia in Zhuang J., David Edwards and Virginita A. Capulong (Eds.), Corporate governance and finance in East Asia: a study of Indonesia, Republic of Korea, Malaysia, Philippines, and Thailand (Volume 2 pp.1-23). Asian Development Bank.

Ikatan akuntan Indonesia. (2001). Pernyataan Standar Akuntansi Indonesia per 1 April 2001. Penerbit Salemba Empat: Jakarta, edisi kedua.

Jensen, M. C. & Meckling, W.H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure, Journal of Financial Economics, 3: 305–360.

Kaminski, K.,Wetzel, T., & Guan, L.(2004). Can financial ratios detect fraudulent financial reporting? Managerial AuditingJournal, 19(1), 15–28.

La Porta, R., Lopez-de-Silanes, F., and Shleifer, A. (1999). Corporate ownership around the world. Journal of Finance 54 No.2, 471-5178.

La Porta, R., Lopez-de-Silanes, F., & Zamarripa, G. (2003). Related lending, Quarterly Journal of Economics, 119, 231-268.

Lo, Agnes W.Y., Wong, R.M.K., & Firth, M. (2009). Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. Journal of Corporate Finance, doi:10.1016/j.jcorpfin.2009.11.002

Lou, Y.I., & Wang, M.L. (2009). Fraud Risk Faktor of the Fraud Triangle Assesing the Likelihood of Fraudulent Financial Reporting. Journa of Business and Economic Research. Vol.7 (2), 62-66

McCahery, J.A., & Vermeulen, E.P.M. (2005). Corporate governance crises and related party transactions: a post parmalat agenda. Working Paper University of Groningen, Netherland

Roychowdhury, S. (2006). Earnings Management through Real Activities Manipulation. Journal of Accounting and Economics. 42: 335-370.

Saudagaran, S.M., & Diga, J.G. (1997). Financial Reporting in Emerging Capital Market: Characteristics and Policy Issues, Accounting Horizon, Vol 11, No. 2.

Skousen, C.J., Smith, K.R, & Wright, C.J. (2009). Detecting and Predicting Financial Statement Fraud: the Effectiveness of the Fraud Triangle and SAS No.99; in Advances in Financial Eonomics: Corporate Governance and Performance1st edition, JAI Publishing, Emerald Group. Vol. 13

Skousen,C.J,& Wright,C.(2008).Contemporaneous risk faktors and the prediction of financial statement fraud. Journal of ForensicAccounting, IX, 37–62.

Turner, J.L., Mock, T.J., & Sripastava, R.P. (2003). An Analysis of the Fraud Triangle. Working Paper.

World Bank. (2004). Report on the observance of standards and codes (ROSC)-Corporate

governance country assessment Republic of Indonesia. Available at


  • There are currently no refbacks.

Creative Commons License
Jurnal Dinamika Akuntansi is licensed under a Creative Commons Attribution 4.0 International License