PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS CHART OF ACCOUNT DALAM PENYUSUNAN LAPORAN KEUANGAN PADA TK MELATI

HILMUN AZZAHRO, - (2026) PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS CHART OF ACCOUNT DALAM PENYUSUNAN LAPORAN KEUANGAN PADA TK MELATI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Pengelolaan keuangan pada organisasi non-laba memerlukan sistem pencatatan yang akurat, transparan, dan sesuai dengan standar akuntansi yang berlaku. Proses pencatatan keuangan di TK Melati masih dilakukan secara manual sehingga berpotensi menimbulkan kesalahan pencatatan (human error), keterlambatan penyusunan laporan, serta rendahnya transparansi dalam pengelolaan dana yang dapat meningkatkan risiko terjadinya pungutan liar (pungli). Penelitian ini bertujuan merancang Sistem Informasi Akuntansi berbasis Chart of Account menggunakan Microsoft Excel untuk mendukung proses pencatatan transaksi dan penyusunan laporan keuangan sesuai dengan ISAK 335. Pengembangan sistem menggunakan metode Waterfall yang meliputi tahapan analisis kebutuhan, perancangan sistem, dan implementasi. Pengumpulan data dilakukan melalui observasi di TK Melati, wawancara dengan Kepala Sekolah dan Ketua Yayasan, serta studi literatur sebagai sumber data sekunder. Sistem dirancang dengan mengintegrasikan Chart of Account, formula, dan fungsi Microsoft Excel sehingga setiap transaksi yang dicatat pada jurnal umum dapat diproses secara otomatis menjadi buku besar, neraca saldo, jurnal penyesuaian, serta laporan keuangan. Hasil penelitian menunjukkan bahwa sistem yang dikembangkan mampu menghasilkan laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, dan laporan arus kas sesuai dengan ISAK 335. Penerapan sistem ini mendukung proses pengelolaan keuangan yang lebih efektif, meningkatkan ketepatan pencatatan, serta memperkuat transparansi dan akuntabilitas dalam penyusunan laporan keuangan sehingga dapat meminimalkan risiko human error dan mendukung upaya pencegahan praktik pungutan liar. Penelitian ini memiliki keterbatasan, yaitu sistem yang dikembangkan belum mampu menyimpan data transaksi dari periode/tahun sebelumnya sehingga diperlukan penyesuaian lebih lanjut agar sistem dapat digunakan untuk penyimpanan data dalam jangka panjang. Selain itu, Catatan atas Laporan Keuangan (CALK) tidak disertakan dalam luaran sistem saat ini karena skala operasional TK Melati yang masih sederhana, namun disarankan menjadi pengembangan pada penelitian selanjutnya apabila organisasi non-laba yang menaungi TK Melati telah membawahi lebih dari satu instansi pendidikan (seperti TK, SD, SMP, maupun SMA). ***** Financial management in non-profit organizations requires an accounting system that ensures accuracy, transparency, and compliance with applicable accounting standards. The financial recording process at TK Melati is still performed manually, increasing the risk of human error, delays in financial reporting, and limited transparency in fund management, which may create opportunities for unauthorized charges. This study aims to design an Accounting Information System based on a Chart of Accounts (COA) using Microsoft Excel to support transaction recording and the preparation of financial statements in accordance with ISAK 335. The system was developed using the Waterfall model, which consists of the requirements analysis, system design, and implementation phases. Primary data were collected through observations conducted at TK Melati and interviews with the school principal and the foundation chairperson, while secondary data were obtained from relevant literature. The proposed system integrates a Chart of Accounts, Microsoft Excel formulas, and functions to automate the processing of transaction data from the general journal to the general ledger, trial balance, adjusting journal entries, and financial statements. The results indicate that the developed system is capable of generating a statement of financial position, statement of comprehensive income, statement of changes in net assets, and statement of cash flows in accordance with ISAK 335. The implementation of the system improves the effectiveness and accuracy of financial recording while enhancing transparency and accountability in financial reporting, thereby minimizing the risk of human error and supporting the prevention of unauthorized charges. This study has certain limitations: the developed system is not yet able to store transaction data from previous periods/years, requiring further adjustment to support long-term data storage. In addition, the Notes to the Financial Statements (CALK) were not included in the current system's output due to the relatively simple scale of TK Melati's operations; however, this component is recommended as a future development should the non-profit organization overseeing TK Melati come to manage more than one educational institution (e.g., kindergarten, elementary, junior high, and senior high school).

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Indra Pahala M.Si. ; 2). Rochma Sudiati S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Hilmun Azzahro .
Date Deposited:	19 Aug 2026 07:35
Last Modified:	19 Aug 2026 07:35
URI:	http://repository.unj.ac.id/id/eprint/71800

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