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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi Wikrama Parahita : Jurnal Pengabdian Masyarakat Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Bisnis EkBis: Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi
Hananto, Santoso Tri
Sekolah Vokasi Universitas Sebelas Maret
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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Design of Accounting Information System for Cooperative Savings and Loans Unit as Building Stakeholder Trust on Cooperative Management (A Case Study: Sari Rejeki Farmer Group Cooperative in Karanganyar) Andi Asrihapsari; Vidia Ayu Satyanovi; Lina Nur Ardilla; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Muhammad Syafiqurrahman; Renata Zoraifi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3699

Abstract

This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a standard operating procedure document for the Savings and Loan Unit of the cooperative, which is designed using Microsoft Visio and Microsoft Word applications in realizing accountability. This study has applied descriptive qualitative research, which describes the object according to the existing conditions. The research data were gathered through case studies, observations, interviews, and literature studies. The structured systems analysis and design for system development were applied in the analysis and system design stages. To complete the steps of structured system development, tools and techniques were required. The tools for system development include pictures, diagrams, or graphs, while act finding was used for the technique. The cooperative accountability was assessed based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 of 2015 concerning the implementation of cooperative accountability. The results of this study indicate that the Savings and Loans Unit of Sari Rejeki Farmer Group Cooperative has met the indicators of accountability from the financial aspect, which covers the availability of clear information, transparency, implementation of accounting information systems in the application of SOPs for raising funds and SOPs for disbursing funds that have been properly and adequately integrated. Keywords: accounting information system, standard operating procedure, cooperative savings and loan unit
Co-Authors Ade Syahputra Andi Asrihapsari, Andi Anis Widjajanto Arini Widyawati Asri Diah Susanti Budiwati, Christiyaningsih Christiyaningsih Budiwati Elvanya Purba Dita Euodia Pracinthea Halim Dedy Perdana Halim Dedy Perdana Hanung Triatmoko Hesy Erlisa Frasti Lina Nur Ardilla Linda Meganita M. Syafiqurrahman M. Syafiqurrahman Muhammad Agung Prabowo Nugrahaningsih, Putri Renata Zoraifi Renata Zoraifi Sri Hanggana Sri Hantoro Sri Murni SRI MURNI Sri Murni Sri Suranta Sri Suranta Sulardi Sulardi Syafiqurrahman, Muhammad Vidia Ayu Satyanovi