Accounting information system for nonprofit organization based on PSAK 45 standards

Abstract

Now there are 4 current Accounting Standards in Indonesia, they are Pernyataan Standar Akuntansi Keuangan-International Financial Reporting Standards (PSAK-IFRS), Standar Akuntansi Keuangan-Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) or Financial Accounting Standards-Entities without Public Accountability, PSAK-Syariah or International Financial Reporting Standards-Sharia, dan Standar Akuntansi Pemerintah (SAP) or Government Accounting Standards. The existence of different purposes of nonprofit and commercial organizations caused the differences in presenting financial statements among users of financial statements. One derivative of the Statement of Financial Accounting Standards (PSAK) for nonprofit organizations is PSAK 45. Technology development makes the increasing of transparence and accountability for commercial and nonprofit organizations. Thus, nonprofit organizations require an accounting system as a tool to collect, store and disseminate data for planning, controlling, coordinating, analyzing and financial decision-making purposes in accordance with PSAK 45 of 2011. With the existence of computer-based accounting information system, it can further facilitate the organization in preparing the accounting reports to be more accurate and accountable. This research aims to compare the manual process of PSAK 45 accounting cycle with a software model that can implement the financial records standards for nonprofit organization as contained in PSAK 45 which is published by Ikatan Akuntan Indonesia (IAI) or Indonesian Institute of Accountants. The result of the research is the SIA or Accounting Information System (AIS) implementation result that can produce some financial transaction process in accordance with the accounting cycle and financial statement such as cash flow statement, activity report, and statement of financial position.

Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness

“…These factors include the reliability of accounting information systems, teamwork, and internal controls. The cooperatives were studied in the city of Tangerang, with the criteria of having issued financial reports every period of the current year, and already have a certificate or legal entity (Septariani, 2018;Wibisono & Setyohadi, 2018). The samples consist of 60 cooperative institutions and were studied using a simple random sampling technique (Sekaran & Bougie, 2016).…”

Budaya Akuntansi Indonesia: Praktik Akuntansi Level Keluarga, Masyarakat, dan Bisnis

“…Penelitian ini bertujuan untuk mengisi kesenjangan membahas akuntansi yang berdasar pada standar IFRS yang sudah dirumuskan oleh International Accounting Standard Board (IASB) seperti (Adams & Mueller, 2022;Smith, 2022;Wijekoon et al, 2022). Sedangkan di Indonesia menggunakan Standar Akuntansi Keuangan (SAK) yang dibuat oleh Dewan Standar Akuntansi Keuangan (DSAK) seperti penelitian (Wibisono & Setyohadi, 2017). Disamping itu, penelitian ini mendeskripsikan penerapan akuntansi diluar standar-standar tersebut, di luar dari pemikiran Luca Pacioli yang mengajarkan bagaimana pembukuan dalam akuntansi.…”

Implementation Analysis Of Isak 35 In Financial Reporting Of The Gmit Church In Indonesia

“…The main fundamental difference lies in the way non-profit organizations obtain the resources needed to carry out their various operating activities that do not expect repayment or economic benefits that are proportional to the amount of resources provided. As a result of these characteristics, in non-profit organizations certain transactions arise that rarely or even never occur in business organizations, such as receiving donations (Wibisono & Setyohadi, 2017). Religious institutions, public school hospitals and organizations that include volunteer services are examples of non-profit organizations (Yogev, 2021).…”