Melola Discovery

← Melola Discovery

Jurnal

ANALYSIS OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION AT VILLAGE-OWNED ENTERPRISES

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) · Vol. 6 No. 2 (2024) · hlm. 223–238

DOI
10.15575/aksy.v6i2.34780
ISSN
2655-9420
Terbit
2024-07-29
Penerbit
UIN Sunan Gunung Djati Bandung
Bahasa
eng

Abstrak

This research aimed to analyze the implementation of accounting information systems in Village-Owned Enterprises of Bisaea in Lasalimu Village, Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi. The variables of this research are the Accounting Information System in Village-Owned Enterprises. The population of this research is all data and documents related to the information system used by the Village-Owned Enterprises of Bisaea in Lasalimu Village, South Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi, and the sample is all data and documents related to the accounting information system used by the Village-Owned Enterprises of Bisaea in Lasalimu Village, South Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi for the year 2022. The data were collected by conducted using documentation. The data obtained were analyzed using a qualitative description. The results of this research suggest that in using the implementation of the accounting information system at Village-Owned Enterprises, Bisaea still applies manual recording; this is supported by the five components of the accounting information system, namely the user/person who operates the system, procedures and instructions, data, software, and internal controls for security measurements. As a result of the lack of employees, there are task traps on the part of the treasurer, secretary, recorder, and collector, which results in not working optimally; the solution must be to add employees according to their expertise in the field they are controlled so as not to cause task traps.

Kata kunci

Jaringan kolaborasi para penulis

10 penulis · 17 tautan kepenulisan bersama · 1 lintas organisasi

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • State University of Makassar
  • Hasanuddin University
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Fajriani AzisState University of Makassar1
M. Ridwan TikollahState University of Makassar1
Syahir FadliState University of Makassar1
Nurul Chalisa MajidingState University of Makassar1
Amirullah AbduhState University of Makassar1
Karta JayadiState University of Makassar1
Isnawati OsmanHasanuddin University1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/aksy/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">ANALYSIS OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION AT VILLAGE-OWNED ENTERPRISES</dc:title>
	<dc:creator>Rismawati, Mayada</dc:creator>
	<dc:creator>Dunakhir, Samirah</dc:creator>
	<dc:creator>Sahade, Sahade</dc:creator>
	<dc:subject xml:lang="en-US">Accounting</dc:subject>
	<dc:subject xml:lang="en-US">Information Systems</dc:subject>
	<dc:subject xml:lang="en-US">Village-Owned Enterprises</dc:subject>
	<dc:description xml:lang="en-US">This research aimed to analyze the implementation of accounting information systems in Village-Owned Enterprises of Bisaea in Lasalimu Village, Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi. The variables of this research are the Accounting Information System in Village-Owned Enterprises. The population of this research is all data and documents related to the information system used by the Village-Owned Enterprises of Bisaea in Lasalimu Village, South Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi, and the sample is all data and documents related to the accounting information system used by the Village-Owned Enterprises of Bisaea in Lasalimu Village, South Lasalimu Subdistrict, Buton Regency in Southeast Sulawesi for the year 2022. The data were collected by conducted using documentation. The data obtained were analyzed using a qualitative description. The results of this research suggest that in using the implementation of the accounting information system at Village-Owned Enterprises, Bisaea still applies manual recording; this is supported by the five components of the accounting information system, namely the user/person who operates the system, procedures and instructions, data, software, and internal controls for security measurements. As a result of the lack of employees, there are task traps on the part of the treasurer, secretary, recorder, and collector, which results in not working optimally; the solution must be to add employees according to their expertise in the field they are controlled so as not to cause task traps. </dc:description>
	<dc:publisher xml:lang="en-US">UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2024-07-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/aksy/article/view/34780</dc:identifier>
	<dc:identifier>10.15575/aksy.v6i2.34780</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY); Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah; 223-238</dc:source>
	<dc:source>2655-9420</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/aksy/article/view/34780/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2024 Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)</dc:rights>
</oai_dc:dc>