PERAN SOFTWARE AKUNTANSI DALAM EFEKTIVITAS PENYUSUNAN LAPORAN KEUANGAN (STUDI KASUS PADA KANTOR JASA AKUNTAN LILIS ARDINI BOJONEGORO)
Abstract
Financial statements are a crucial component for a company because they provide information about the company's financial condition for those who need it, such as owners, investors, lenders, and management. The preparation of effective financial statements requires a systematic and accurate process. The use of accounting software is one of the solutions that is increasingly popular among companies. In this study, a qualitative method with a case study approach is used. The results of the study show that the use of Excel software at KJA Lilis Ardini allows systematic and automatic recording from the general journal to the preparation of the final financial statements. The existence of the latest Excel software provides flexibility and the ability to be tailored to the specific needs of KJA Lilis Ardini. Thus, the use of Excel software is effective in increasing efficiency and accuracy in the preparation of financial statements at KJA Lilis Ardini, which in turn supports the company's financial performance. From the results of interviews and direct observations at KJA Lilis Ardini, it can be concluded that accounting software, especially Microsoft Excel, plays an important role in improving the effectiveness of financial report preparation at KJA Lilis Ardini.
References
Bahri, S., & dkk. (2020). Teori Akuntansi. CV. Media Sains Indonesia.
Endaryati, E. (2022). Sistem Informasi Akuntansi. Yayasan Prima Agus Teknik.
Erica, D., Hermaliani, E. H., Wasiyanti, S., & Lisnawanty. (2019). Sistem Informasi Akuntansi: Teori dan Desain. Graha Ilmu.
Fauziah, F. (2020). Pengantar Dasar Akuntansi, Buku 1. Muhammadiyah University Press.
Febiola, S., & Eviyanti, D. (2021). Analisis Penggunaan Software Akuntansi Spreadsheet Terhadap Ketepatan Pencatatan Penjualan dan Penyajian Laporan Keuangan Ritel Studi Kasus Pada PT. Indomaret Cabang Bogor 2. JIKES: Jurnal Informatika Kesatuan, 1(2), 187–196. https://doi.org/10.37641/jikes.v1i2.1367.
Hadi, S. S., Murifal, B., & Revita, D. E. (2019). Auditing. Graha Ilmu.
Hantono, etal. (2021). Akuntansi Sektor Publik. CV. Media Sains Indonesia.
Hidayat, W. W. (2018). Analisa Laporan Keuangan. Uwais Inspirasi Indonesia.
Hikmawati, F. (2020). Metodologi Penelitian, Cetakan ke-4. PT. RajaGrafindo Persada.
Latifah, N., Cica, & Suhendi. (2020). Analisis Dan Implementasi Sistem Pengelolaan Keuangan Dan Akuntansi Berbasis Software Accurate Pada Asrama Indonesia Quran Foundation. Jurnal Informatika Terpadu, 6(2), 82–88. https://journal.nurulfikri.ac.id/index.php/JIT.
Maulida, A., Farida, I., & Karunia, A. (2021). Efektivitas dan Efisiensi Penggunaan Aplikasi Akuntansi UKM Terhadap Penyusunan Laporan Keuangan UMKM. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 9(2, Hal. 194-199, E-ISSN), 2548–9836.
Nasution, A. F. (2023). Metode Penelitian Kualitatif. CV. Harva Creative.
Praptiningsih, S. Y. W., & Yetty, F. (2021). Peranan Keberhasilan Penerapan Software Akuntansi Melalui Kualitas Sistem Informasi, Kualitas Informasi dan Perceived Usefulness. Journal Of Applied Managerial Accounting.
Prasetyo, M. S., & Wulandari, E. (2020). Pengantar Akuntansi. Penebar Media Pustaka.
Rahmi, S. (2021). Buku Ajar Mengenal Dasar Ilmu Akuntansi. LPPM Universitas Bung Hatta.
Sahir, S. H. (2021). Metodologi Penelitian. Penerbit KBM Indonesia.
Salmaniar, A., & Murtanto. (2023). Evaluasi Penerapan Software Jurnal.Id Dalam Menunjang Pencatatan Laporan Laba Rugi Perusahaan. Jurnal Ekonomi Trisakti, 3(1, hal), 965–976, 2339–0840. https://doi.org/10.25105/jet.v3i1.15973.
Sari, P., Rika, & Nurlela. (2021). Penerapan Excel For Accounting dalam Penyusunan Laporan Keuangan pada CV. In Karya Pratama. Seminar Nasional Ilmu Sosial dan Teknologi (SANISTEK), Hal. 1-7. ISBN (hal. 978–623–99305–0–9).
Setiadi. (2020). Buku Pintar Sistem Informasi Akuntansi Teori dan Praktek Soal. Bening Pustaka.
Silfiani, S., & Purnomowati, N. H. (2021). Efektivitas Pelaporan Keuangan Sebelum dan Sesudah Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA Keuangan) Pada Pemerlntah Kabupaten Magelang. Jurnal Akuntansi dan Bisnis, 21(2), 228–251. www.jab.fe.uns.ac.id.
Tambunan, S. B. (2023). Determinan Kualitas Laporan Keuangan pada Organisasi Bisnis (Tinjauan pada UMKM. PT. Inovasi Pratama Internasional.
Uli, M. B., & Edwy, F. M. (2024). Kualitas Laporan Keuangan: Latar Belakang Pendidikan dan Pengalaman Internasional CFO. Jurnal Akuntansi Trisakti, 11(1), 25–44. https://doi.org/10.25105/jat.v11i1.18806.
Wicaksono, G., Priyambodo, V. K., Sukma, P., Ridhawati, R., Hanani, T., Rizki, N., Fauzan, R., Lestari, B. A. H., & Prasidya, T. C. I. T. (2023). Akuntansi Perusahaan Manufaktur. Global Eksekutif Teknologi.
Copyright (c) 2024 LISTIN NIKE SEPTIANA, Mohamad Djasuli
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
