Email this article Analisis Kendala Implementasi Sistem Informasi Akuntansi pada Perguruan Tinggi Negeri
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This study investigates the implementation problems of the AIS-UNS at the Sebelas Maret University (UNS). The instruments used refer to the instruments of information systems success (Delone and Mclean) model.
Research method – The methodology is case study analysis and is descriptive.
Result – The study finds that the AIS application in terms of the user interface and infrastructure was sufficient. Operators and administrators state that system quality and service quality are quite good and are satisfied with the application. Information users state that information quality is good but are not satisfied with the AIS-UNS. Currently, the application is being used for financial reporting and has increased timeliness of reporting, and has provided convenience in cash management. The process of planning and budgeting, managing receivables and investments have not used the AIS-UNS application.
Conclusion – The main constraints in the implementation of AIS-UNS are: (a) the inherent difficulty of generating combined reports based on PSAK (accrual-basis) and SAP (cash-basis) required for BLUs. (b) Verification process of data and information, (c) Top level management, at the university and faculty level, mind set that AIS is needed only for financial reporting responsibilies. (d) Performance and integrity of relevant human resources are still lacking. Deeper understanding of accounting information systems at BLU universities can be deepened by adding more and varied interviewees for future research
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DOI: http://dx.doi.org/10.20961/jab.v15i2.183
Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License