JURNAL AKUNTANSI DAN BISNIS
Vol 2 No 1 (2022): Mei 2022 : Jurnal Akuntansi dan Bisnis

SISTEM INFORMASI AKUNTANSI ANGGARAN LABA DENGAN METODE A POSTERIORI

Sri Wahyuning (Universitas Sains dan Teknologi Komputer)
Nur Rachmawati (Universitas Sains dan Teknologi Komputer)
Sumaryanto (Universitas Sains dan Teknologi Komputer)



Article Info

Publish Date
09 May 2022

Abstract

Information technology can be used in various human lives, one of which is in the business field. In today's era, it is undeniable that computers with accounting information system equipment are components that must be owned by companies to help ease the task of company performance. One of them is BKM which is specifically aimed at poverty alleviation and community development. UPK itself is a non-profit organization or an organization whose main objective is to support an issue or matter in attracting public attention for a non-commercial purpose, without any attention to things that are for-profit. The allocation has also been divided according to their respective portions. This study aims to simplify the presentation of profit budgeting at BKM which is still not structured and does not provide clarity about the results of the funds that should be used as the allocation of community activities. Profit budgeting is also not carried out periodically and is still manual in recording so that profits cannot be known in detail. In overcoming the problems above, by using a programmed system with the a posteriori method, the institution can easily record every operational budget to the profit budget so that it can allocate funds for community activities in a structured manner

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Journal Info

Abbrev

AKUNTANSI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, ...