Analisis Kendala Implementasi Sistem Informasi Akuntansi pada Perguruan Tinggi Negeri

Adi Firman Ramadhan


Background – Accounting information systems (AIS) is both a requirement and a necessity for State Universities (PTN) holding a public service body (BLU) status.
This study investigates the implementation problems of the AIS-UNS at the Sebelas Maret University (UNS). The instruments used refer to the instruments of information systems success (Delone and Mclean) model.
Research method – The methodology is case study analysis and is descriptive.
Result – The study finds that the AIS application in terms of the user interface and infrastructure was sufficient. Operators and administrators state that system quality and service quality are quite good and are satisfied with the application. Information users state that information quality is good but are not satisfied with the AIS-UNS. Currently, the application is being used for financial reporting and has increased timeliness of reporting, and has provided convenience in cash management. The process of planning and budgeting, managing receivables and investments have not used the AIS-UNS application.
Conclusion – The main constraints in the implementation of AIS-UNS are: (a) the inherent difficulty of generating combined reports based on PSAK (accrual-basis) and SAP (cash-basis) required for BLUs. (b) Verification process of data and information, (c) Top level management, at the university and faculty level, mind set that AIS is needed only for financial reporting responsibilies. (d) Performance and integrity of relevant human resources are still lacking. Deeper understanding of accounting information systems at BLU universities can be deepened by adding more and varied interviewees for future research

Full Text:



Bodnar, G. H., & Hopwood, W. S. (2010). Accounting Information Systems Tenth Edition. Upper Sadle River: Prentice Hall.

Chariri, A. (2009, Juli-Agustus 31-1). Landasan Filsafat dan Metode Penelitian Kualitatif. Workshop Metodologi Penelitian Kuantitatif dan Kualitatif . Semarang: Fakultas Ekonomi Universitas Diponegoro.

Delone, W. H., & McLean, E. R. (1992). Information Success: The Quest for The Dependent Variable . The Institute of Management Sciences , 60-95.

DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems , Vol. 19, No. 4, hal. 9-30.

Jogiyanto. (2007). Model Kesuksesan Sistem Informasi teknologi. Yogyakarta: Penerbit Andi.

Peraturan Menteri Keuangan Nomor 76/PMK.05/2008 Tentang Pedoman Akuntansi dan Pelaporan Keuangan.

Peraturan Pemerintah Republik Indonesia Nomor 23 Tahun 2005 Tentang Pengeelolaan Keuangan Badan Layanan Umum.

Romney, M. B., & Steinbart, P. J. (2009). Accounting Information Systems Eleventh Edition. New Jersey: Pearson Education.

Seddon, P. B. (1997). A Respecification and Extension of the deLone and McLean Model of IS Success. Information Systems Research , Vol. 8, No 3, September 1997, Hal 240-253.

Seddon, P., & Min-Yen, K. (1994). A Partial Test and Development of the DeLone and McLean Model ofr IS Success. International Conference on Information Systems, (hal. 99).

Sekaran, U., & Bougie, R. (2010). Research Methods for Business Fifth Edition. West Sussex: Jhon Wiley & Son.

Wilkinson, J. W., Cerullo, M. J., Raval, V., & Wong-On-Wing, B. (2000). Accounting Information System (4th Edition). New York: John Wiley & Son.


Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

Creative Commons License
JAB on is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic