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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Bilancia : Jurnal Ilmiah Akuntansi
Wahyuni, Indah Nur
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Economics, Econometrics & Finance Other

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BEYOND AUTOMATION: EVALUASI EFEKTIVITAS DAN PENGENDALIAN INTERNAL SISTEM INFORMASI AKUNTANSI ACCURATE 5 PADA UD XYZ Haripin, Haripin; Nazimah, Azka; Sulistia, Ika; Prayoga, Izhar Tiyas; Wahyuni, Indah Nur
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5225

Abstract

This study aims to evaluate the effectiveness and internal control of using the Accurate 5 Accounting Information System at UD XYZ, a distribution and marketing company under PT ABC. A descriptive qualitative approach with a case study method was employed to explore system implementation through in-depth interviews, document analysis, and literature review. The findings indicate that Accurate 5 has improved the efficiency of transaction recording, financial reporting, and inventory management through automated journal entries, integrated modules, and real-time report access. However, internal controls remain suboptimal due to limited implementation of transaction authorization, audit trail monitoring, and data backup processes. Other challenges include insufficient staff training and inconsistent data entry discipline. This study highlights that the successful implementation of an AIS is determined not only by technology but also by internal policies, human resource competencies, and procedural consistency. Penelitian ini bertujuan untuk mengevaluasi efektivitas dan pengendalian internal penggunaan Sistem Informasi Akuntansi Accurate 5 pada UD XYZ, sebuah perusahaan distribusi dan pemasaran di bawah PT ABC. Pendekatan kualitatif deskriptif dengan studi kasus digunakan untuk menggali implementasi sistem, melalui wawancara mendalam, studi dokumentasi, dan analisis literatur. Hasil penelitian menunjukkan bahwa Accurate 5 telah meningkatkan efisiensi pencatatan transaksi, pelaporan keuangan, dan pengelolaan persediaan melalui fitur jurnal otomatis, integrasi modul, serta akses laporan real-time. Namun, pengendalian internal belum optimal karena keterbatasan penerapan otorisasi transaksi, monitoring audit trail, dan proses backup data. Tantangan lain mencakup kurangnya pelatihan staf dan kedisiplinan input data. Penelitian ini menegaskan bahwa keberhasilan penerapan SIA tidak hanya ditentukan oleh teknologi, tetapi juga oleh kebijakan internal, kompetensi SDM, dan konsistensi prosedur.
PENGEMBANGAN MEDIA WEBSITE INTERAKTIF BERBANTUAN GOKALA UNTUK MENUNJANG PEMBELAJARAN MENDALAM PADA SISWA SEKOLAH DASAR Intan Ayu Sekar Sari; Wahyuni, Indah Nur
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.49215

Abstract

This research aims to develop an interactive learning media named GOKALA (Google Site Karakteristik Wilayah Tempat Tinggal) to enhance students' understanding and engagement in the Pancasila Education subject for fifth-grade elementary school students. The research uses the Research and Development (R&D) method with the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). Data collection techniques include observation, interviews, expert validation, response questionnaires from teachers and students, as well as pretest and posttest results. The product was validated by material, media, and language experts, with average scores of 4.6, 4.46, and 3.9 respectively, categorized as very valid and valid. Response questionnaires indicate that teachers and students rated the media as very practical, with percentages of 86% and 93%. Effectiveness testing using pretest and posttest analysis resulted in an N-Gain score of 0.7078, categorized as high, with a 70.7% improvement in learning outcomes. These findings show that GOKALA is a feasible, practical, and effective digital platform to support interactive and meaningful learning in accordance with the Deep Learning Curriculum. This web-based media also enhances students' digital literacy and independent learning while making the learning process more engaging and contextual.
Co-Authors Haripin, Haripin Intan Ayu Sekar Sari Nazimah, Azka Prayoga, Izhar Tiyas Sulistia, Ika