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

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

Author: I Made Ariana

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

Publisher: Universitas Airlangga

Abstract

In Bali, official village areas generally include one or more traditional villages, which are now commonly called pakraman villages. Pakraman village has an important role in organizing and developing 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 village with all its aspects needs to be preserved and increase its independence so that its role in development becomes more stable. For this purpose, a business entity belonging to Pakraman village was established in the form of the Village Credit Institution (LPD). The development of LPDs in conditions of increasingly tight competition has caused LPD operational and managerial activities to become increasingly complex, 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 system operational performance. Indications of inadequate system operational performance problems can be seen 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 information. resulting, lack of supervision over the implementation of the destruction of reports that are no longer used, and so on. The aim of this research is to explain the shortcomings of the accounting information system which causes inadequate operational performance of the system, and to correct 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 was carried out by improving the accounting information system currently in use. The system development approach used is a 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 analysis of the operational performance of the system used. , perform system repairs, use and repair the system. The results of the research show that the deficiencies in the accounting information system that cause inadequate operational performance of the system at LPD check, matching check, sign check, logical check, limit and reasonable check in input control, lack of run to run check, balancing, matching check, limit and reasonable check, automated error correction in process control, and lack of output control due to printer placement near the operator, not using special paper in printing reports, lack of supervision over the destruction of reports, not placing the computer in a separate room, and not directing the computer monitor to a place where it cannot be seen by unauthorized parties. The research results also show that improvements to the accounting information system, carried out by improving the system's ability to produce information and improving system application control, can improve system operational performance 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 over the implementation of report destruction. This research has several limitations because this research only emphasizes operational performance aspects, even though operational performance aspects are closely related to other system performance aspects such as technical and economic performance aspects. This research only emphasizes application control, even though application control capabilities are also related to the implementation of general controls. System improvements are based on an existing database design that 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/