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Journal : JAKBS

Analisis Keandalan Sistem Informasi Akuntansi Dalam Pengendalian Internal Kas di KSPPS BMT Maslahah Sidogiri Ahmad Daqiqi; Irfan Fatoni; Endah Puspitosarie; Indah Dewi Nurhayati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the reliability of the Accounting Information System (AIS) in supporting the effectiveness of internal cash control at KSPPS BMT Maslahah Sidogiri. The research focuses on four key indicators of system reliability: data accuracy, system security, information consistency, and access control, as well as their relationship with internal cash control principles such as segregation of duties, transaction authorization, proper documentation, and regular reconciliation. A descriptive qualitative approach was employed, with data collected through in-depth interviews, direct observation, and document analysis. Informants included the finance manager, accounting staff, IT personnel, and teller—individuals directly involved in system operations and cash management. The findings indicate that the AIS implemented at BMT Maslahah supports most internal control principles, particularly in transaction authorization and documentation. However, weaknesses were found in information consistency and access control due to insufficient technical training and suboptimal task separation. Thus, the system can be considered reasonably reliable but still requires improvements in several control aspects. These findings are expected to serve as a basis for evaluating and enhancing the accountability and security of cash management within Islamic cooperatives.
Penerapan Sistem Informasi Akuntansi Dalam Pengelolaan Keuangan Di Dinas Pendidikan Kota Blitar Septa Amanda; Fatoni, Irfan; Anggarani, Dwi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This research is titled "The Implementation of Accounting Information Systems in Financial Management at the Blitar City Education Office" and aims to examine how Accounting Information Systems (AIS) are applied in financial management within that institution. Using a qualitative descriptive approach, the study involves interviews, observations, and document analysis to gather data. The findings reveal that the implementation of AIS has enhanced efficiency and transparency in recording and reporting financial activities. Furthermore, AIS facilitates faster and more accurate decision-making through the provision of integrated and real-time data. However, the research also identifies challenges such as limitations in human resource competencies and technical issues in system usage. Therefore, ongoing training and infrastructure improvements are necessary to optimize AIS implementation. Overall, this study offers recommendations to improve educational financial management in Blitar City through better utilization of information technology.