Desain Sistem Informasi Akuntansi Berdasarkan SAK 45 untuk Pengelolaan Keuangan pada Yayasan Karmel Malang

Abstract

This research is intended to prepare accounting information system in Yayasan Karmel to comply with SAK 45 standard so that the information presented is appropriate and can be used in decision making. This research is case study which gives a detailed description of the application of SAK 45 in the financial report of Karmel Foundation for further analysis so that it can be found conclusions and handling problems with. The output of this research is the design of systems and databases, research reports and publications of research results in unaccredited national journals. The scope of research in the field of designing accounting information in accordance with SAK 45 so that the information presented in the financial statements of the Karmel Foundation is more accurate for decision making. From the analysis of the organizational structure for the preparation of functions, flow and related procedures in the Karmel Foundation financial statements, system analysis, documents and recording procedures to understand internal controls in Karmal Foundation and analysis of periodic financial statements that have been made then Karmel Foundation requires system Design the appropriate database. Design SIA with context diagram level 0, level I-4 and level I-5 with the user that is the cash, accounting and head of finance.