Firlina Putri
Universitas Islam Negeri Kiai Haji Achmad Siddiq Jember

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Peran Sistem Informasi Akuntansi dalam Meningkatkan Kualitas Pelaporan Keuangan Daerah pada BPKAD Kabupaten Jember Firlina Putri; Arin Wahyu Cantika; Hikmatul Hasanah
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 3 (2026): September, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i3.62709

Abstract

This study aims to analyze the role of the Accounting Information System in enhancing the quality of local government financial reporting at the Regional Financial and Asset Management Agency of Jember Regency. A descriptive qualitative approach was employed, with data collected through interviews with financial system administrators—serving as key informants—and supplemented by observation and documentation. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The research focuses on the implementation of the accounting information system within financial management and reporting processes, its contribution to the quality of financial information, and the challenges encountered during its use. Conceptually, the utilization of an accounting information system plays a role in providing financial information that is more relevant, accurate, timely, understandable, and comparable. Field findings regarding the implementation, benefits, challenges, and system optimization efforts are aligned with the information obtained from the informants.