Title: DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEM TO IMPROVE OPERATIONAL SYSTEM PERFORMANCE AT VILLAGE CREDIT INSTITUTION (LPD) X IN DENPASAR-BALI

Authors: I Made Ariana

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

In Bali, the administrative village area generally encompasses one or more traditional villages, now commonly referred to as pakraman villages. Pakraman villages play a crucial role in organizing and fostering the lives of the pakraman village community and in implementing development in the fields of religion, state ideology, socio-cultural, economic, and defense and security (Bali Provincial Regulation Number 2 of 1988). Pakraman villages, in all their aspects, need to be preserved and their independence enhanced so that their role in development becomes more solid. For this purpose, a village-owned enterprise, the Village Credit Institution (LPD), was established. The development of LPDs in increasingly competitive conditions has led to increasingly complex operational and managerial activities of LPDs. Therefore, LPD X Denpasar uses a computer-based accounting information system to support its processes and operations. The accounting information system at LPD X Denpasar needs to be developed due to the problem of inadequate operational system performance. Indications of inadequate system operational performance problems can be identified from the lack of specific information about savings, deposits, and loans required by the management, errors or incompleteness in the contents of the reports produced, errors or incompleteness in data entry and processing, lack of security for the information produced, lack of supervision over the implementation of the destruction of reports that are no longer used, and others. The purpose of this study is to explain the shortcomings of the accounting information system that cause inadequate system operational performance, and to improve the shortcomings of the accounting information system to improve the operational performance of the system at LPD X Denpasar. The development of the accounting information system at LPD X Denpasar is carried out by improving the accounting information system currently in use. The system development approach used is the prototyping approach because the accounting information system being developed is relatively small and not complex, can be done more quickly, and can increase user participation in the system development process. The steps in system development are analyzing the operational performance of the system used, making system improvements, using and re-improving the system. The results of the study indicate that the deficiencies in the accounting information system that cause inadequate operational performance of the system at LPD X Denpasar are the lack of system capability in producing specific information about savings, deposits, and loans required by the management, and inadequate application control due to the lack of input formats, existence checks, matching checks, sign checks, logical checks, limit and reasonable checks in input control, lack of run to run checks, balancing, matching checks, limit and reasonable checks, automated error correction in process control, and lack of output control due to the placement of printers near operators, the non-use of special paper in printing reports, the lack of supervision of the implementation of report destruction, the absence of computers in separate rooms, and the computer monitors not being directed to a place that is not visible to unauthorized parties. The results of the study also indicate that improvements to the accounting information system carried out by improving the system's capability in producing information and improving system application control can improve the operational performance of the system at LPD X Denpasar. LPD X Denpasar should develop an accounting information system so that the accounting information system used has adequate operational performance. LPD X Denpasar should place computer equipment in a special place, secure used carbon sheets, and increase supervision of the implementation of report destruction. This study has several limitations because this study only emphasizes the operational performance aspect, even though the operational performance aspect is closely related to other system performance aspects such as technical and economic performance aspects. This study only emphasizes application control, even though the ability to control applications is also related to the implementation of general controls. System improvements are based on the existing database design which cannot fully support the improvements that should be made.

Keywords: System development, accounting information system, system operational performance, Village Credit Institution (LPD).

Sources: http://repository.unair.ac.id/34201/