DESAIN SISTEM INFORMASI DAN LAPORAN KEUANGAN PADA ORGANISASI NIRLABA

Authors

  • Mardiana Andarwati Fakultas Teknologi Informasi, Universitas Merdeka Malang

DOI:

https://doi.org/10.26905/jtmi.v2i1.619

Keywords:

system information, financial report, nonprofit organization

Abstract

A nonprofit information system for recording transactions of non-profit organizations cash receipts, cash disbursements, buying, selling of products/ services, depreciation does not exist the difference with the business organizations. But what makes the difference is the party be the owner, until no transactions related to sales a change of ownership or allocation of funds/resources from liquidation. If The non-profit organizations to generate profits, no transaction is used for distribution of profits to the founder or owner. Given the non-profit organizations need financial statements to provide relevant information and to meet the interests of the donors, the organization's members, creditors, and other parties provide resources for nonprofit organizations.

 

DOI: https://doi.org/10.26905/jtmi.v2i1.619

References

Jogiyanto HM. 2005. Analisis & Desain Sistem Informasi : Pendekatan Terstruktur Teori dan Praktek Aplikasi Bisnis. Yogyakarta. Andi.

Nainggolan, Deddy. 2006. Akuntansi Sektor Publik. Penerbit. Salemba Empat, Jakarta

Nordiawan, Deddy. 2006. Akuntansi Sektor Publik. Penerbit: Salemba Empat, Jakarta

Romney, Marshall B., Stembart, Paul John. 2000. Accounting

Information System (8th ed.). New Jersey : Prentice Hall

Sulistiawan, Dhedy. 2007. Akuntansi Nirlaba Menggunakan Accurate. Penerbit: PT. Elex Media Komputindo, Jakarta

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Published

2016-05-15

Issue

Vol. 2 No. 1 (2016): Mei 2016

Section

Articles

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