Henry Novirga Tandyo
Universitas Airlangga, Indonesia
DOI: https://doi.org/10.19184/jauj.v16i1.6893
ABSTRACT
Nonprofit organizations in the field of service generally focus on the services they provide. This resulted in a lack of attention to the company's internal controls, one of which is the financial field. This study aims to design standard operating procedures of school tuition income on educational foundations using the model of financial information systems. This research uses qualitative method with exploratory case study approach. In addition, researchers also participated directly in this research as a consultant. The results of this study indicate that workmanship in the field of finance has a problem related to the reliability of information displayed both in the form of financial statements and management reports. The absence of Standard Operating Procedure is a major cause of this problem. Standard Operating Procedures can be a problem solver in tracking any problems that result in the lack of financial reports and management reports on the Education Foundation.
Keywords: financial Information System, Non-profit Organization, Revenue, Internal Control, Standard Operating Procedure.
ABSTRAK
Organisasi nirlaba di bidang layanan umumnya fokus pada layanan yang mereka sediakan. Hal ini mengakibatkan kurangnya perhatian terhadap sistem pengendalian internal perusahaan, salah satunya di bidang keuangan. Penelitian ini bertujuan untuk merancang prosedur operasional standar (POS) pendapatan uang sekolah pada yayasan pendidikan menggunakan model sistem informasi keuangan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus eksploratif. Selain itu, peneliti juga turut serta secara langsung dalam penelitian ini sebagai konsultan. Hasil penelitian ini menunjukkan bahwa kinerja di bidang keuangan memiliki masalah terkait keandalan informasi yang ditampilkan baik dalam bentuk laporan keuangan maupun laporan manajemen. Ketidakhadiran Prosedur Operasional Standar (POS) merupakan penyebab utama masalah ini. Prosedur Operasional Standar dapat menjadi solusi dalam melacak masalah yang mengakibatkan ketidakhadiran laporan keuangan dan laporan manajemen pada Yayasan Pendidikan.
Keywords: Sistem Informasi Keuangan, Organisasi Nirlaba, Pendapatan, Pengendalian Internal, Prosedur Operasional Standar.
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Published
30-06-2018
Issue
Vol. 16 No. 1 (2018): Jurnal Akuntansi Universitas Jember
Pages
30-41
License
Copyright (c) 2018 Jurnal Akuntansi Universitas Jember
How to Cite
Tandyo, H. N. (2018). DESAIN SISTEM INFORMASI KEUANGAN PENDAPATAN UANG SEKOLAH PADA PERHIMPUNAN PENDIDIKAN (PERHIMPUNAN ABC). Jurnal Akuntansi Universitas Jember–Vol, 16(1). https://doi.org/10.19184/jauj.v16i1.6893
