SISTEM INFORMASI AKUNTANSI PENDIDIKAN BERBASIS SISTEM APLIKASI SATKER (SAS)

  • Dewi Qorotul Kaffah Prodi MPI Pasca Sarjana UIN Bandung
  • Dian Dian Prodi Manajemen Pendidikan Islam Program Pascasarjana Universitas Islam Negeri (UIN) Sunan Gunung Djati Bandung; Jalan Soekarno-Hatta - Gedebage, Kota Bandung, Jawa Barat 40292.
  • Ega Rahmat Pauzi Prodi Manajemen Pendidikan Islam Program Pascasarjana Universitas Islam Negeri (UIN) Sunan Gunung Djati Bandung; Jalan Soekarno-Hatta - Gedebage, Kota Bandung, Jawa Barat 40292.
Keywords: Role and Functions of Accounting, financing, madrasa

Abstract

Access to management of financing information and accounting reports The Budget Usage List (DIPA) can only be known by internal agencies as there is no data presentation that can be presented to external madrasa institutions. This paper is intended to reveal the implementation of information systems based on work unit application systems (SAS) in the Madrasah Aliyah Negeri 5 Garut environment. This study uses qualitative methods based on interviews and documentation studies. The results showed that; first, the role and function of accounting is used by the headmaster in financial decision making, teaching and education staff, the government as the holder of state financial policy, parents and the public as consumers to oversee the reporting accountability of the institution; secondly, access to information on DIPA reports is still limited to internal institutions, namely the madrasa head, head of administration and treasurer. The work unit application system has 3 accounts namely; account 5.1 which manages payroll, account 5.2 which manages procurement of goods, and account 5.3 which manages capital expenditure. Third, reporting is carried out by the treasurer of the madrasa regularly updated once a month, the data used by the madrasa head and head of administration in mapping the madrasah budget.

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Published
2019-12-30
How to Cite
Kaffah, D., Dian, D., & Pauzi, E. (2019, December 30). SISTEM INFORMASI AKUNTANSI PENDIDIKAN BERBASIS SISTEM APLIKASI SATKER (SAS). ITQAN : Jurnal Ilmu-Ilmu Kependidikan, 10(2), 101-107. Retrieved from https://ejurnal.iainlhokseumawe.ac.id/index.php/itqan/article/view/537