Analisis Sistem Informasi Akuntansi dalam Meningkatkan Efisiensi Pelaporan Keuangan Dinas Sosial Kabupaten Labuhanbatu Utara
DOI:
https://doi.org/10.55606/jumia.v2i4.3353Keywords:
Accounting Information Systems, Reporting Efficiency, Social ServicesAbstract
An Accounting Information System (AIS) is a system used to collect, store, process and present accounting information that is relevant and useful for decision making in an organization. The aim of this research is to determine the analysis of accounting information systems in improving the efficiency of financial reporting of the North Labuhanbatu Regency Social Service. This research uses qualitative research methods. The research method used is interviews (in-depth interviews) with research subjects, observation and documentation. The aim of this research is to describe Accounting Information System Analysis in Improving the Efficiency of Financial Reporting for the North Labuhanbatu Regency Social Service. The object of this research is the North Labuhan Batu Social Service. The subjects of this research were North Labuhan Batu social service employees. The data analysis technique used/used in this research is the Descriptive Analysis method. The data collected will be analyzed according to the criteria and things required in data collection. Research also shows that the integration of accounting information systems with other management systems, such as client data management systems and social programs, has improved coordination between departments. Previously, data was often re-inputted and processed separately by each unit, causing data duplication and potential errors. Based on evaluation results, training should be updated periodically to reflect changes in technology and organizational needs. Research shows that a continuous approach to updating training materials and teaching methods can ensure that employees always have relevant and up-to-date information. The North Labuhanbatu District Social Service should consider conducting regular follow-up training to introduce new features of the SIA and address changes in regulations. Based on the results of research related to Accounting Information System Analysis in Improving the Efficiency of Financial Reporting of the North Labuhanbatu Regency Social Service, it can be concluded that this technology significantly increases efficiency, accuracy, transparency and security in financial reporting. The implementation of AIS has reduced manual errors and accelerated the reporting process, enabling more accurate and timely financial reports, as well as supporting better decision making and tighter oversight.
References
Abdul Halim (2014). Akuntansi Keuangan Daerah. Jakarta : Salemba Empat
Agustin, Eka Galuh. 2020. Penerapan Akuntansi Keuangan Daerah, Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada Organisasi Perangkat Daerah Kota Surabaya). Surabaya: STIESIA Surabaya
Ariani, Arisa. 2019. Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empris pada SKPD Kota Pekanbaru). Pekanbaru: Universitas Islam Riau.
Badrun, Firly Nahdya. (2019). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bolaang Mongondow Utara. Manado: Universitas Katolik De La Salle.
Firdaus, Nadirsyah, dan Fahlevi, H. 2015. Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Kebijakan Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Kota Banda Aceh. Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala . Volume 4, No. 1.
Ghozali, I (2016). Aplikasi Analisis Multivariete dengan program IBM SPSS 23 (VIII). Semarang: Badan Penerbit Universitas Diponegoro
Husna, Tissa Nurul. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern dan peran inspektorat Terhadap Kualitas Laporan Kuenagan Pemerintah Daerah. Jurnal. JOM Fekon, VOl.4 No.1
Ifa Ratifah, Mochammad Ridwan. 2012. Komitmen Organisasi Memoderasi Pengaruh Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan, Jurnal Trikonomika Vol 11 No 1.
Informasi Pelaporan Keuangan Pemerintah Daerah. Jurnal Akuntansi Universitas Udayana. Vol:8 No:2 Tahun 2014.
Mahaputra dan Putra. 2014. Analisis Faktor Yang Mempengaruhi Kualitas
Mahmudi. 2016. Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: UPP STIM YKPN
Mardiasmo, 2018. Akuntansi Sektor Publik. Yogyakarta : Adi
Nurillah (2014). Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Kuenagan Pemerintah Daerah. (Studi Empiris pada SKPD Kabupaten Pasaman Barat). JomFEKON Vol.2 No.2 Oktober 2015
Pramudiarta, Rizal. 2015. Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan Entitas Akuntansi Pemerintah Daerah (Studi Persepsi Pegawai Skpd Di Kabupaten Batang Dan Kabupaten Kendal). Semarang: Universitas Diponegoro.
Pura, Rahman. 20143. Pengantar Akuntansi. Jakarta: Erlangga
Setyaningrum, D., dan Syafitri, F. 2012. Analisis Pengaruh Karakteristik Pemerintah Daerah terhadap Tingkat Pengungkapan Laporan Keuangan. Jurnal Akuntansi dan Keuangan Kabupaten Vol. 9 No. 2. Jakarta.
Siti Kurnia Rahayu dan Ely Suhayati. 2013. Auditing : Konsep Dasar dan Pedoman Pemerikasaan Akuntan Publik, Edisi Pertama, Penerbit Graha Ilmu Yogyakarta
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet
Sugiyono. 2013. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.