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All Journal JURNAL ECONOMIA JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi dan Ekonomika al-Uqud : Journal of Islamic Economics Jurnal Riset Akuntansi dan Keuangan Sebatik Jurnal Aplikasi Akuntansi MBIA Jurnal Riset Akuntansi Aksioma AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi ACCOUNTHIK : Journal of Accounting and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Journal of Enterprise and Development (JED) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Buletin Poltanesa Studi Ilmu Manajemen dan Organisasi JCA (Jurnal Cendekia Akuntansi) Accounting and Finance Studies J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIMMI: Jurnal Ilmiah Mahasiswa Multidisiplin Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies JIMEKA
Nina Febriana Dosinta
Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

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Peran Sistem Informasi Akuntansi sebagai Instrumen Transparansi Keuangan di Perguruan Tinggi Swasta Felmadefi, Renita; Astarani, Juanda; Yunita, Khristina; Dosinta, Nina Febriana
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7798

Abstract

Financial transparency has become a critical governance issue for private higher education institutions (PHEIs) in Indonesia, where financial dependence on student tuition fees exposes weaknesses in accountability and legitimacy. This study explores the urgency of implementing an integrated Accounting Information System (AIS) as a strategic response to overcome manual financial reporting, data inconsistency, and information asymmetry between management and foundations. Adopting a qualitative case study approach, the research was conducted at a private higher education institution in Pontianak through in-depth interviews, documentation analysis, and observation. Data were analyzed using the Miles, Huberman, and Saldaña interactive model to identify patterns and theoretical linkages among stakeholders. The findings reveal that the absence of an integrated AIS leads to delays, reporting inaccuracies, and weak internal control, reflecting agency problems and limited adherence to good governance principles. From the perspectives of Agency Theory, Stakeholder Theory, and Good Governance Theory, AIS is not merely an administrative tool but a transformative governance instrument that strengthens transparency, accountability, and stakeholder trust. The study implies that digitalizing accounting systems in PHEIs is essential for reducing information asymmetry, improving institutional legitimacy, and advancing financial governance practices within Indonesia’s higher education sector.
Co-Authors ., Rusliyawati Ade Maulidianti Adelia Angelina Agustina Sarimastini Andini, Novia Anisah, Nur Wafa Archilues, Maria Cyntia Ariya Sapta Putra Auro Osti Berliana Hutabarat Azmi, Ika Nur Ceci Lia Chen Chen, Ceci Lia Damayanti, Fera Destriani, Mutiara Dewi, Anis Kusuma Elok Heniwati Elvariany, Karina Erni Panca Kurniasih Fahmi , Muhammad Fariastuti Djafar, Fariastuti Fariastuti Fariastuti Febriani, Adelia Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Gowira, David Hamsyi, Nur Fitriana Hamzani, Umianty Hamzani, Umiaty Handi Brata Handi Brata Hartiningsih, Dinda Maulidya Haryono Haryono Helmi, Syarif M Helmi, Syarif Muhammad Hotben, Hotben Ikhsan, Syarbini Iqbal, Ichsan Ira Grania Mustika Juanda Astarani Juanda Astarani Juanda Astarani Julianto, Hery Kartika , Metasari Kenny, Cristian Khristina Yunita Kusuma, Dewi Agustine Leorinita, Gita Luthfi’ya, Ghina Ayu Maria Cyntia Archilues Maryati Maryati Maulidianti, Ade Metasari Kartika, Metasari Muhammad Fahmi MUHAMMAD FAHMI Muhammad Imran Syafe'ie Muhsin Muhsin Musfikianty, Rindy Nella Yantiana Nur Fitriana Hamsyi Pratama, Muhammad Rahmadi Putra, Adirama Chrisna Ramadhani, Reni Rejeki, Ires Azri Sari Rusmita Sari Rusmita Sari, Bella Mega Sarimastini, Agustina Situmorang, Yohana Deswita Surianti Surianti, Surianti Syarif M. Helmi Syarif Muhammad Helmi Titik Susanti Tyas, Farradesty Cahyaning Umiaty Hamzani Valentino, Gland William Veithzal Rivai Zainal Vinata, Velia Vitriyan Espa Wahyuni Wahyuni wahyuni wahyuni Yantiana, Nella Yocelyn Yulianto Yulianto, Yocelyn Yunita , Khristina