Implementasi Sistem Informasi Akuntansi dalam Penyusunan Laporan Keuangan di Pondok Pesantren Mahasiswa Entrepreneur Nuris 2 Mangli Jember

Sa'diyah, Emil Lailatus (2022) Implementasi Sistem Informasi Akuntansi dalam Penyusunan Laporan Keuangan di Pondok Pesantren Mahasiswa Entrepreneur Nuris 2 Mangli Jember. Undergraduate thesis, UIN KH Achmad Siddiq Jember.

Text Skripsi Emil Lailatus Sa'diyah E20183099 .pdf Download (3MB)

Abstract

ABSTRACT

Emil Lailatus Sa’diyah, Dr. Nurul Widyawati Islami Rahayu, M.Si., 2022: Implementation of Accounting Information Systems in the Preparation of Financial Reports in Islamic Borading Schools Nurul Islamic Entrepreneur Student 2 Mangli Jember.

The large number of Islamic boarding schools in Indonesia is a sign that the accounting information system (SIA) is very important as an aspect of financial regulation among religious institutions. And it is one of the reasons for researchers to appoint Islamic boarding schools as objects in this study. Then the preparation of financial reports at Islamic boarding schools is still widely adapted to existing accounting standards.
The formulation of research problem: (1) How is the implementation of the cash receipt accounting information system in Islamic Borading Schools Nurul Islamic Entrepreneur Student 2 Mangli Jember? (2) How is the implementation of the cash payment accounting information system in Islamic Borading Schools Nurul Islamic Entrepreneur Student 2 Mangli Jember?
The purpose of this research are: (1) To describe is the implementation of the cash receipt accounting information system in Islamic Borading Schools Nurul Islamic Entrepreneur Student 2 Mangli Jember. (2) To describe is the implementation of the cash payment accounting information system in Islamic Borading Schools Nurul Islamic Entrepreneur Student 2 Mangli Jember.
The research method used is qualitative approach. Determination the source of data using purposive techniques. For the data collection methods using the method of observation, interviews and documentation. While the data analysis used descriptive analysis method and validity of the data used source and techniques triangulation.
The study concludes: The procedure for accounting information system for cash receipt and payment in Islamic Borading Schools Nurul Islamic Entrepreneur Student 2 Mangli Jember are mostly still using a simple system. Seen by the recording of debits and credits only. There are not accounting records such as general ledger, auxiliary book or journaling. Accounting information system in Islamic Borading Schools Nurul Islamic Entrepreneur Student 2 is not in accordance with the existing accounting information system in theory or book because the are only form elements that have been implemented while other elements have not been implemented.

Keywords: Accounting Information system, Cash, Islamic Boarding School.

Actions (login required)

View Item