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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Soedirman Accounting, Auditing and Public Sector Journal
., Warsidi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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DESIGN OF A CLOUD-BASED ACCOUNTING INFORMATION SYSTEM USING GOOGLE WORKSPACE TO SUPPORT FINANCIAL REPORTING COMPLIANCE OF KALIMASADA VILLAGE-OWNED ENTERPRISES ., Warsidi; Cahyadi, Farhan Ananta; Zahira, Sofia
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.17359

Abstract

Pengelolaan laporan keuangan Badan Usaha Milik Desa (BUM Desa) Kalimasada hingga kini masih dilakukan secara manual menggunakan buku catatan. Metode tersebut menimbulkan beragam kelemahan, antara lain tingginya risiko salah saji, kehilangan data dan manipulasi informasi, lambatnya proses penyusunan laporan serta rendahnya transparansi dan akuntabilitas. Penelitian ini bertujuan merancang sistem informasi akuntansi berbasis cloud menggunakan Google Workspace untuk meningkatkan kualitas laporan keuangan dan kepatuhan pelaporan BUM Desa Kalimasada. Kajian ini menggunakan pendekatan Participatory Action Research dengan melibatkan pengurus BUM Desa dalam observasi, diskusi kelompok terarah (Focus Group Discussion) dan wawancara mendalam. Tahapan penelitian meliputi identifikasi kebutuhan, perancangan sistem dengan memanfaatkan Google Sheets, Google Drive dan Google Docs, pelatihan penggunaan serta evaluasi implementasi. Sistem yang dirancang mencatat transaksi secara otomatis, menghubungkan data ke jurnal, buku besar, neraca lajur dan laporan keuangan, serta menyediakan akses real‑time bagi pengurus. Hasil implementasi menunjukkan peningkatan akurasi dan efisiensi pencatatan, penyusunan laporan yang lebih cepat dan tersusun, serta peningkatan transparansi dan akuntabilitas bagi pemangku kepentingan. Dengan sistem ini BUM Desa Kalimasada dapat memenuhi standar pelaporan sesuai Keputusan Menteri Desa Nomor 136 Tahun 2022. Penelitian ini merekomendasikan penggunaan sistem secara berkelanjutan serta perluasan fitur untuk mendukung unit usaha lainnya
Determinants of Internet Financial Reporting in Indonesian Local Governments ., Warsidi; Rizkiyaningsih, Wahyu; Rusmana, Oman; ., Sukirman
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.409

Abstract

Local Governments are expected to provide relevant information related to their finance and performance to the public through the media that is easily accessible in order to meet the principles of accountability and transparency. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. The objective of this study is to empirically examine determinants of internet financial reporting by local government in Indonesia. This study uses five variables there are Political Competition, Size, Dependency, Wealth and Type of Local Government. The sample in this study selected with purposive sampling. Total sample in this study are 130 local governments which contain 97 regency (74,6%) and 33 municipal (25,4%). Analysis method used in this study is multiple liner regression. The result shows that political competition, size and wealth of local government have a positive influence to the internet financial reporting in Indonesia. Two other variables, dependency and type of local government do not significantly affect to the internet financial reporting in Indonesian local goverments.
Co-Authors Cahyadi, Farhan Ananta Oman Rusmana Rizkiyaningsih, Wahyu Sukirman . Zahira, Sofia