The Accounting Information System Design: Cash Inflow at Islamic Boarding School
DOI:
https://doi.org/10.32486/aksi.v7i2.272Keywords:
Accounting information system, Cash inflow, Islamic boarding schoolAbstract
This qualitative research aims to determine how the design of the cash inflow of the accounting information system (AIS) in Sabilurrosyad Islamic boarding school in Malang. Semi-structured interviews, FGD and documents were used to answer the research question. It was found that the control environment, risk understanding, information and communication and monitoring in this boarding school were still not good. The design of the AIS of cash inflow is done by drafting the cash receipt form, which is the internal evidence needed to support external evidence. Evidence of the first note is also designed in the form of a cash book that is written manually at each cash-in transaction. Flowchart design consists of a flowchart procedure for receiving donations, payment of SPP instalments and payment of building instalments. The recommendation for the Sabilurrosyad boarding school is that the transactions that occur can be clarified and recorded in an orderly manner in the forms and records that exist. There is a separation of duties between the cashier and the accounting department as well as the purchasing and warehouse parts. The organizational and control activities need to be improved with the approval of school principals for non-routine expenditures.
References
Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in Sou. Procedia - Social and Behavioral Sciences, 211, 811–818. https://doi.org/10.1016/j.sbspro.2015.11.172
Al-Hiyari, A., Hamood, M., Al-Mashregy, H., Kamariah, N., Mat, N., & Mohammed Esmail Alekam, J. (2013). Factors that Affect Accounting Information System Implementation and Accounting Information Quality: A Survey in University Utara Malaysia. American Journal of Economics, 3(1), 27–31. https://doi.org/10.5923/j.economics.20130301.06
Basri, H., & Siti-Nabiha, A. K. (2016). Accounting system and accountability practices in an Islamic setting: A grounded theory perspective. Pertanika Journal of Social Sciences and Humanities, 24(May), 59–78.
Condie, J., Dunmore, P. V., & Dunstan, K. (2013). Cognitive affordances in performance reporting: The case of service performance in New Zealand universities. Pacific Accounting Review, 25(2), 165–187. https://doi.org/10.1108/PAR-12-2012-0062
Denzin, N. K., & Lincoln, Y. S. (2018). The handbook on Qualitative Research. In Sage Publications (Vol. 5).
Efendi, R., Dewi, F. G., & Gamayuni, R. R. (2018). Usefulness analysis of accrual based accounting information on local government financial statement: A qualitative study. International Journal of Scientific and Technology Research, 7(11), 10–21.
Harun, H., Van Peursem, K., & Eggleton, I. (2012). Institutionalization of accrual accounting in the Indonesian public sector. Journal of Accounting and Organizational Change, 8(3), 257–285. https://doi.org/10.1108/18325911211258308
Hisamuddin, N., & Prastyo, A. D. (2018). Studi Persepsi Yang Mempengaruhi Kualitas Sistem Informasi Akuntasi Pada SKPD di Lumajang. AKTSAR: Jurnal Akuntansi Syariah, 1(1), 143. https://doi.org/10.21043/aktsar.v1i1.3836
Kuruppu, S. C., & Lodhia, S. (2019). Disruption and transformation: The organisational evolution of an NGO. British Accounting Review, 51(6), 100828. https://doi.org/10.1016/j.bar.2019.03.003
Larasati, I. dkk. (2016). Analisis Sistem Informasi Akuntansi Pencatatan Dan Pengelolaan Keuangan Pada Yayasan Muqimus Sunnah. x, 3. https://doi.org/10.1016/j.cpr.2005.04.001
Mansur, A., Husaini, A., Mujahidin, E., & Tafsir, A. (2016). Model Pengajaran Karakter Kejujuran Menggunakan Teknologi Informasi dan Komunikasi (Studi Inovasi Pembelajaran di Pondok Pesantren Al-Azhaar Lubuklinggau). Ta’dibuna: Jurnal Pendidikan Islam, 5(1), 1. https://doi.org/10.32832/tadibuna.v5i1.584
Ratmono, D., & Sutrisno. (2019). Financial statements quality of central government entities: A test of institutional and agency theories. Academy of Accounting and Financial Studies Journal, 23(3), 1–15.
Sari, N., Ghozali, I., & Achmad, T. (2017). The effect of internal audit and internal control system on public accountability: The emperical study in Indonesia state universities. International Journal of Civil Engineering and Technology, 8(9), 157–166.
Soudani, S. N. (2012). The usefulness of an accounting information system for effective organizational performance. International Journal of Economics and Finance, 4(5), 136–145. https://doi.org/10.5539/ijef.v4n5p136
Suhasto, I. N., Anggraeny, S. N., & Kirowati, D. (2021). The Implementation of Web-Based Financial Statements Application in Islamic Education Foundations. Jurnal AKSI: Akuntansi Dan Sistem Informasi, 6(1), 60–65.
Sulistiani, D. (2019a). Akuntansi Pondok Pesantren Dalam Meningkatkan Akuntabilitas Publik. Bisnis Dan Sosial, 1–10.
Sulistiani, D. (2019b). Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah. Akuntabilitas, 12(2), 237–248. https://doi.org/10.15408/akt.v12i2.9662
Sulistiani, D. (2020). Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren. AKTSAR: Jurnal Akuntansi Syariah, 3(1), 31. https://doi.org/10.21043/aktsar.v3i1.7198
van Wyk, H. A. (2019). Is the transformation of public sector financial reporting in South Africa’s provincial governments on track? Meditari Accountancy Research, 65–75. https://doi.org/10.1108/10222529200700011
Vivian, B., & Maroun, W. (2018). Progressive public administration and new public management in public sector accountancy: An international review. Meditari Accountancy Research, 26(1), 44–69. https://doi.org/10.1108/MEDAR-03-2017-0131
Wilkinson, J. (2015). Digital Receipt Page. 1(Bb 54277138), 4473839.
Zaen, M. T. A., & Mardiani, B. S. (2018). SISTEM INFORMASI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) SMK AL-HASANAIN BERAIM BERBASIS PHP DAN MySQL. Jurnal Manajemen Informatika Dan Sistem Informasi, 1(2), 62. https://doi.org/10.36595/misi.v1i2.51
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Dwi Sulistiani, Wahidmurni
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
