Perancangan Sistem Informasi Akuntansi pada Perguruan Tinggi Negeri sebagai Badan Hukum Milik Negara (BHMN)

Santoso Tri Hananto

Abstract


This research purposes are: (1) to find a suitable accounting information system design for state universities (PTN) as state enterprises (BHMN) and (2) to analyze differentiation accounting information system before and after state university as BHMN. The research uses case study method approach based on government regulation (PP) No.60 and 61 on the year of 1999, and the statement of financial and accounting standard (PSAK) No.45. The research takes place on Economic Faculty, Sebelas Maret University in Surakarta. The result of the research are: (1) the status of state university as state enterprise affected on information needed for decision making, especially on economic decision; and (2) characteristic of state university as state enterprise are combining budget system with accounting system, using accrual method, following the financial accounting process and management accounting, being shaped on accounting entities, using responsibility accounting, and serving financial report in the end of the year.

References


Bodnar, George H. dan William S. Hopwood, 1998. Accounting Information System, Seventh Edition, New Jersey: Prentice Hall International, Inc., A. Simon & Schuster Co. Upper Saddle River.

Hans Tuanakatta & Mustofa, Kantor Akuntan Publik. Laporan Studi Penyusunan Sistem Akuntansi Administrasi Umum Pelaksanaan Otonomi Perguruan Tinggi: Buku I Manual Akuntansi Perguruan Tinggi Negeri.

Ikatan Akuntan Indonesia, 1999. Pernyataan Standar Akuntansi Keuangan: Pelaporan Keuangan Organisasi Nirlaba, Jakarta: Salemba Empat.

Republik Indonesia. Peraturan Pemerintah No.60 Tahun 1999 tentang Perguruan Tinggi.

________________ Peraturan Pemerintah No.61 Tahun 1999 tentang Penetapan Perguruan Tinggi Negeri sebagai badan Hukum.

________________ Undang-Undang No.2 Tahun 1989 tentang Perguruan Tinggi.

Romney, Marshall B., dan Paul J. Steinbart, 2000. Accounting Information Systems, Eighth Edition. New Jersey : Prentice Hall, Upper Saddle River.




DOI: http://dx.doi.org/10.20961/jab.v5i1.19

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 http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic