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All Journal Jurnal Akuntansi Kontemporer
Muhammad Fadhir Abdullah Ido Lamase
Universitas Brawijaya
Economics, Econometrics & Finance

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SISTEM INFORMASI AKUNTANSI FORMAL-KULTURAL: STUDI CRITICAL ACTION RESEARCH Aji Dedi Mulawarman; Muhammad Fadhir Abdullah Ido Lamase; Meryana Rizky Ananda; Febrina Nur Ramadhani
Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i1.4196

Abstract

Research Purpose. This study aims to design an accounting information system by integrating formal structure and cultural system in a book publishing business.Research Methods. The research was conducted with a critical action research approach which includes planning, action, critical observation, and critical reflection and redesign.Research Result and Findings. Based on the research results, the researcher proposes two things in the design of formal information systems, namely: (1) the use of Open Monograph Press (OMP) in the operational process; and (2) rearranging the flowchart according to the OMP-based operational system so that all functions become clearer and do not overlap. The cultural information system is designed based on family values and trust which turns out to have more important contribution than the formal accounting information system.
Co-Authors Aji Dedi Mulawarman Meryana Rizky Ananda Ramadhani, Febrina Nur