Akses : Journal of Public and Business Administration Science
Vol 8 No 2 (2026): JOURNAL AKSES STIA MALANG

Pengembangan Model Sistem Informasi Berbasis Akuntansi Tingkat Harga Umum untuk Pelaporan Keuangan pada Masa Inflasi

Sri Kustriyanti (STT STIKMA Internasional Malang)
Endang Karyawati (STT STIKMA Internasional Malang)



Article Info

Publish Date
30 Jun 2026

Abstract

Historical cost-based financial reporting tends to produce information that poorly reflects changes in purchasing power under inflationary conditions, thereby potentially reducing the quality of economic decision-making. General price-level accounting is an approach to adjusting financial statements when price-level changes occur. This adjustment is beneficial for management decision-making. This study aims to develop an Inflation Accounting Information System Model based on general price-level accounting as a framework for data management and the process of converting historical financial statements into general purchasing power-based financial statements.The study employs a Design Science Research (DSR) approach, which includes problem identification, defining solution objectives, and model design. The results of the study are expected to yield a model that integrates conventional accounting data processing into financial statements whose values are adjusted based on inflation rates. The contribution of this research lies in the development of a conceptual model for an accounting information system that links the concept of general price-level accounting with information system modeling, thereby serving as a reference for the development of inflation accounting information systems in organizations. Keywords: Inflation Accounting, Accounting Information System, General Price-Level Accounting, Model, Design Science Research (DSR).

Copyrights © 2026






Journal Info

Abbrev

jasm

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Jurnal ini merupakan media pengembangan ilmu yang berasal dari hasil – hasil penelitian atas pengalaman lapangan terbaru, telaahan, gagasan – gagasan ilmiah dalam bidang ilmu administrasi baik administrasi public/Negara, administrasi bisnis/niaga maupun administrasi dalam bidang kesehatan atau ...