<![CDATA[Nonprofit organizations require reliable financial information to maintain transparency, accountability, and internal control; however, limited resources often constrain the adoption of accounting technologies. This study aimed to analyze the implementation of an accounting information system at the SABATU Foundation in West Kalimantan, identify the software and recording mechanisms used, and examine internal control practices through the perspectives of the COSO framework, agency theory, and contingency theory. A qualitative case study design was employed. Data were collected through semi-structured interviews with financial administrators, the treasurer, the foundation director, and personnel from operational units, supported by observations and documentation of operating procedures, financial reporting formats, and transaction records. Data were analyzed through data reduction, data presentation, and conclusion drawing. The findings showed that the foundation used Microsoft Excel as its primary accounting medium, with transactions centrally recorded by the financial administration unit after supporting documentation was collected. This system supported structured data management and financial reporting processes. However, operational units continued to rely on manual recording methods, including transaction slips, expense records, and verbal reports, resulting in limited system integration. Internal controls were implemented through transaction authorization, expenditure recording, verification procedures, and supervisory reviews. The study concluded that the Excel-based accounting information system adequately supported the foundation’s operational needs; however, improved recording integration is required to enhance efficiency, consistency, transparency, and accountability.]]>
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