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All Journal Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi
Nadia Maulida
Universitas Negeri Medan
Economics, Econometrics & Finance Education Social Sciences

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Siklus Pengeluaran dalam Sistem Informasi Akuntansi: Konsep dan Implementasinya dalam Perusahaan Nadia Maulida; Joice Carmelita Gultom; Nadhifa Rizky Zahira Siregar; Muhammad Reynal; Vincentia Sinaga; Cindy Milasari Br Sitanggang; Jufri Darma
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.9003

Abstract

Siklus pengeluaran dalam Sistem Informasi Akuntansi (SIA) memegang peranan strategis dalam meningkatkan efisiensi operasional, transparansi proses, dan akuntabilitas pengelolaan keuangan perusahaan. Artikel ini bertujuan mengkaji konsep dasar siklus pengeluaran, peran SIA dalam mendukung otomatisasi dan pengendalian internal, serta tantangan dan solusi implementatifnya. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan menganalisis enam artikel terpilih yang membahas penerapan SIA dalam konteks siklus pengeluaran pada berbagai jenis organisasi. Temuan menunjukkan bahwa SIA berkontribusi signifikan dalam mempercepat proses perencanaan anggaran, verifikasi dokumen, pengelolaan kewajiban pembayaran, hingga pencatatan transaksi keuangan. Dengan demikian, SIA mampu meminimalkan risiko kesalahan manusia dan meningkatkan efektivitas pengawasan internal. Kendala implementasi yang umum ditemukan antara lain tingginya biaya pengadaan sistem, resistensi dari karyawan terhadap perubahan teknologi, dan keterbatasan kompetensi teknis SDM. Untuk mengatasi hal tersebut, solusi yang direkomendasikan mencakup program pelatihan berkelanjutan, adopsi teknologi berbasis cloud, serta pendekatan manajemen perubahan yang adaptif. Artikel ini menyimpulkan bahwa pemanfaatan SIA secara optimal dapat memperkuat keunggulan kompetitif perusahaan serta mendukung pengambilan keputusan strategis berbasis data yang akurat dan real-time.
Peran Digital Literacy dalam Memediasi Pengaruh Technology Integration dan Collaborative Learning terhadap Hasil Belajar Akuntansi Nadia Maulida; Pasca Dwi Putra; Sondang Aida Silalahi; Tuti Sriwedari; Haryani Pratiwi Sitompul
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol. 9 No. 2 (2026): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v9i2.4635

Abstract

This study examines the influence of technology integration and collaborative learning on accounting students' learning outcomes at SMK Negeri 1 Patumbak, with digital literacy as a mediating variable. The urgency of this research stems from the fact that 54.4% of Grade X Accounting students failed to meet the Minimum Completeness Criteria (KKM) of 75, despite the application of digital-based learning and collaborative activities in the classroom. This study employed a quantitative ex post facto design involving all 68 Grade X Accounting and Financial Institution students through total sampling. Data were collected via a four-point Likert scale questionnaire and documentation of mid-semester exam scores, then analyzed using path analysis and Sobel test with SPSS version 31.0.2.0. Results showed that technology integration and collaborative learning each had a significant positive direct effect on both learning outcomes and digital literacy. Digital literacy itself proved to be the most dominant predictor of learning outcomes (β = 0.544). Furthermore, digital literacy significantly mediated the influence of technology integration (Z = 2.750, p = 0.006) and collaborative learning (Z = 4.460, p < 0.001) on learning outcomes, with partial mediation occurring in both pathways. These findings confirm that technology integration and collaborative learning enhance learning outcomes not only directly, but also indirectly by strengthening students' digital literacy as a cognitive bridge toward deeper conceptual understanding. These findings suggest that teachers should design technology use and collaborative activities not merely as instructional tools, but as deliberate pathways for building students' digital literacy, which in turn serves as a cognitive bridge toward deeper conceptual understanding and improved learning outcomes.
Co-Authors Cindy Milasari Br Sitanggang Haryani Pratiwi Sitompul Joice Carmelita Gultom Jufri Darma Muhammad Reynal Nadhifa Rizky Zahira Siregar Pasca Dwi Putra Sondang Aida Silalahi Sriwedari, Tuti Vincentia Sinaga