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.