Vol 7 (2022): December
Business and Economics

Implementation of Accounting Information Systems and Quality of Human Resources in Realizing Timeliness of Financial Reporting and Disbursement of BOS Funds
Penerapan Sistem Informasi Akuntansi Serta Kualitas Sumber Daya Manusia dalam Mewujudkan Ketepatan Waktu Pelaporan Keuangan dan Pencairan Dana BOS


Perdana Juliartha Gunansya
Universitas Muhammadiyah Sidoarjo, Indonesia
Fityan Izza Noor Abidin
Universitas Muhammadiyah Sidoarjp, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published September 13, 2022
Keywords
  • Accounting Information System,
  • Human Resources,
  • Timeliness of Reporting,
  • Disbursement of BOS
How to Cite
Gunansya, P. J., & Abidin, F. I. N. (2022). Implementation of Accounting Information Systems and Quality of Human Resources in Realizing Timeliness of Financial Reporting and Disbursement of BOS Funds. Academia Open, 7, 10.21070/acopen.7.2022.3444. https://doi.org/10.21070/acopen.7.2022.3444

Abstract

This study discusses the application of accounting information systems and the quality of human resources in realizing the timeliness of financial reporting and disbursement of BOS funds 2020. The purpose of this study is to find out how the implementation of accounting information systems and the quality of human resources in realizing the timeliness of financial reporting and disbursement BOS Fund. This study uses a qualitative research method with a phenomenological approach where data collection is obtained from interviews and observations. The data analysis technique used in this research is data reduction, data reduction is done by collecting important information and then the data is grouped according to topic so that it can provide a clearer picture and make it easier to collect data. The results showed that the research subjects had implemented the system determined by the government and improved the quality of human resources in order to have the confidence, skills and experience in order to realize the proper reporting of BOS funds so that the disbursement of BOS funds could also be carried out properly. Keywords - Accounting Information Systems, Human Resources, Timeliness of Reporting, Disbursement of BOS Funds.

Downloads

Download data is not yet available.

References

  1. M. Pendidikan, D. A. N. Kebudayaan, dan R. Indonesia, “Peraturan Menteri Pendidikan Dan Kebudayaan Nomor 8 Tahun 2020 tentang Petunjuk Penggunaan BOS,” vol. 2020, hal. 2013–2015, 2020.
  2. J. P. Azman, “Pengaruh partisipasi pemakai terhadap kinerja sistem informasi akuntansi dengan kemampuan pemakai sebagai variabel moderator (Studi Empiris Pada PT. INTI (Persero) Bandung),” J. Chem. Inf. Model., vol. 53, no. 9, hal. 1689–1699, 2019.
  3. B. A. B. Ii, M. Marshall, B. Romney, dan P. John, “Accounting Informasi System,” hal. 9–22, 2017.
  4. R. Siregar, “Sumber Daya Manusia Dalam Pembangunan Nasional,” Pros. Semin. Nas. Tah. Fak. Ilmu Sos. Univ. Negeri Medan, vol. 2, no. 2, hal. 378–379, 2017, [Daring]. Tersedia pada: tps://semnasfis.unimed.ac.id.
  5. K. Pustaka dan K. Pemikiran, “No Title,” hal. 16–64, 2012.
  6. C. A. SARASTI, “ketepatan waktu pelaporan,” Ekp, vol. 13, no. 3, hal. 1576–1580, 2015.
  7. D. A. Ii, D. J. Anggaran, dan K. Keuangan, “Efektivitas pelaksanaan bantuan operasional sekolah (BOS) (Preliminary Studi),” 2015.
  8. R. DEWI, “Analisis sistem informasi akuntansi dalam pengerimaan dan pengeluaran kas dana bantuan operasional sekolah (BOS) sepagai alat pengendalian internal (Studi kasus pada SDN 012 Tanjung Gadai kecamatan tebing tinggi timur,” vol. 28, no. 2, hal. 1–43, 2020, [Daring]. Tersedia pada: http://journals.sagepub.com/doi/10.1177/1120700020921110%0Ahttps://doi.org/10.1016/j.reuma.2018.06.001%0Ahttps://doi.org/10.1016/j.arth.2018.03.044%0Ahttps://reader.elsevier.com/reader/sd/pii/S1063458420300078?token=C039B8B13922A2079230DC9AF11A333E295FCD8.
  9. S. Uviyanti dan B. A. Pramuka, “Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Bantuan Operasional Sekolah (Bos),” Syntax Lit. ; J. Ilm. Indones., vol. 5, no. 7, hal. 471, 2020, doi: 10.36418/syntax-literate.v5i7.1403.
  10. Sudarmato (2015:54), “Bab II Kajian Pustaka , Kerangka Pemikiran Dan Hipotesis,” no. i, hal. 16–45, 2004.