PENGEMBANGAN SISTEM AKUNTANSI BERBASIS INFORMATION AND COMMMUNICATION TECHNOLOGY (ICT) PADA SEKOLAH UNGGULAN DI KOTA SEMARANG
(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
Abstract
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.
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