Design of Web-Based Futsal Field Rental Accounting Information System in Village-Owned Enterprises
DOI:
https://doi.org/10.26905/afr.v4i2.5995Keywords:
Micro, small, medium entrepresises, technological development, system designAbstract
The purpose of this research is to facilitate village-owned enterprises in developing newly initiated businesses, one of which is the rental of a futsal field. From the business process built, members, plan to accelerate the system by utilizing information system technology and comply with financial accounting standards for micro, small, and medium enterprises. To support the manufacture of this system, the method used is the prototype method with the stages of communication, planning, modelling, development, and deployment. Based on the research results by futsal field operators, the level of accounting knowledge is still low, especially accounting knowledge for micro, small and medium entities. To assist and facilitate operators in making financial reports according to standards, the development of a web-based futsal field rental application helps accelerate the business processes of Village-Owned Enterprises, digitally documenting processes, and making financial reports according to financial accounting standards for micro, small and medium enterprises.
References
Agunggunanto, E. Y., Arianti, F., Kushartono, E. W., & Darwanto, D. (2016). Pengembangan Desa Mandiri Melalui Pengelolaan Badan Usaha Milik Desa (BUMDes). JDEB, 13(1), 67–81.
Bela, H. S., & Utama, A. S. (2019). Implementasi Prinsip-Prinsip Good Governance dalam Aplikasi Sistem Keuangan Desa. Jurnal Pemerintahan Dan Politik, 04(3), 126–133.
Dong, J. Q., Karhade, P. P., Rai, A., & Xu, S. X. (2021). How Firms Make Information Technology Investment Decisions: Toward a Behavioral Agency Theory. Journal of Management Information Systems, 38(1), 29–58. https://doi.org/10.1080/07421222.2021.1870382
Duan, Y., Edwards, J. S., & Dwivedi, Y. K. (2019). Artificial intelligence for decision making in the era of Big Data – evolution, challenges and research agenda (An opinion paper for International Journal of Information Management). International Journal of Information Management, 48, 63–71. https://doi.org/10.1016/j.ijinfomgt.2019.01.021
Faedlulloh, D. (2018). BUMDes dan Kepemilikan Warga: Membangun Skema Organisasi Partisipatoris. Journal of Governance, 3(1), 1–17. https://doi.org/10.31506/jog.v3i1.3035
Farokhah, L., & Sapoetra, Y. A. (2018). Sistem Pengawasan Keuangan Badan Usaha Milik Desa (BUM Des) berbasis Android. Jurnal Sistem Dan Teknologi Informasi (JUSTIN), 6(4), 206. https://doi.org/10.26418/justin.v6i4.29097
Hamedeko, C. L., Meidelfi, D., & Erianda, A. (2020). Sistem Monitoring Rental Mobil Berbasis Android Menggunakan GPS. Journal of Applied Computer Science and Technology (JACOST), 1(2), 56–60.
Intihanah, I., Mirosea, N., & Rahayu, A. S. (2020). Peran Teknologi Informasi Dalam mengembangkan Sistem Informasi Akuntansi Sebagai Upaya Peningkatgan Kinerja Pengelolaan Keuangan (Studi Pada Badan Pengelola Keuangan Dan Aset Daerah Kota Kendari). Jurnal Akuntansi Dan Keuangan (JAK), 5(1), 122–132.
Ismawati, L., Siman, T. H. ., Kamisa, S. ., Shidiq, M. A. ., & Dewi, N. . (2021). Automatic Financial Report Application. International Journal of Education, Information Technology and Others (IJEIT), 4(3). https://doi.org/10.5281/zenodo.5150312
Jarrahi, M. H. (2018). Artificial intelligence and the future of work: Human-AI symbiosis in organizational decision making. Business Horizons, 61(4), 577–586. https://doi.org/10.1016/j.bushor.2018.03.007
Juita, V. (2016). Pemanfaatan Sistem Informasi Akuntansi Pada Usaha Mikro, Kecil, Dan Menengah (Umkm) Sektor Jasa Perdagangan Di Padang, Sumatera Barat. Jurnal Riset Akuntansi Terpadu, 9(1), 120–139. https://doi.org/10.35448/jrat.v9i1.4291
Lintong, J. S., Esrie A. N. Limpeleh, & Barno Sungkowo. (2020). Laporan Keuangan Berdasarkan SAK ETAP pada BUMDes “Kineauan†Desa Wawona Kabupaten Minahasa Selatan. Jurnal Bisnis Dan Kewirausahaan, 16(1), 95–101. https://doi.org/10.31940/jbk.v16i1.1597
Mukhopadhyay, T., & Cooper, R. B. (1992). Impact of management information systems on decisions. Omega, 20(1), 37–49. https://doi.org/10.1016/0305-0483(92)90054-B
Mukoffi, A., & Sulistiyowati, Y. (2019). The Role of Financial Accounting Standards for Small And Medium Micro Economic Sectors: Case Studies In Lowokwaru District, Malang. International Journal of Research in Business and Social Science (2147- 4478), 8(3), 17–23. https://doi.org/10.20525/ijrbs.v8i3.202
Nurulin, Y., & Skvortsova, I. (2018). Conceptual model of information support for taking decisions. SHS Web of Conferences, 44, 00064. https://doi.org/10.1051/shsconf/20184400064
O’Donnell, E., & David, J. S. (2000). How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems, 1(3), 178–203. https://doi.org/10.1016/S1467-0895(00)00009-9
Puspitawati, L. & Anggadini, S. D. (2011). Sistem Informasi Akuntansi. Jakarta.Graha Ilmu
Romney, M. B., Steinbart, P. J., Mula, J. M., McNamara, J. M., and Tonkin, T. (2013). Ac-counting Information Systems, 1st Edition. Aus-tralia: Pearson Education, Inc
Sofyani, H., Atmaja, R., & Rezki, S. B. (2019). Success Factors of Village-Owned Enterprises (BUMDes) Performance in Indonesia: An Exploratory Study. Journal of Accounting and Investment, 20(2), 44–58. https://doi.org/10.18196/jai.2002116
Srirejeki, K. (2018). Empowering the role of village owned enterprises (BUMDes) for rural development: case of Indonesia. Journal of Accounting, Management, and Economics, 20(1), 5–10.
Subehi, F., Luthfi, A., Mustofa, M. S., & Gunawan, G. (2020). Peran Badan Usaha Milik Desa (BUMDes) dalam Peningkatan Kesejahteraan Masyarakat Di Desa Ponggok, Kabupaten Klaten. Umbara, 3(1), 34. https://doi.org/10.24198/umbara.v3i1.25670
Sudaryana, B. (2017). The Model Of Development Policy Implementation Village Owned Enterprises In Indonesia. Advances in Social Science, Education and Humanities Research (ASSEHR). 1st International Conference on Social and Political Development, 81(Icosop 2016), 23–29. https://doi.org/10.2991/icosop-16.2017.3
Supriyati, & Bahri, R. S. (2020). Model Design of Accounting Information Systems for Village Owned Enterprises (BUMDes). IOP Conference Series: Materials Science and Engineering, 879(1). https://doi.org/10.1088/1757-899X/879/1/012093
Talón-Ballestero, P., González-Serrano, L., Soguero-Ruiz, C., Muñoz-Romero, S., & Rojo-Ãlvarez, J. L. (2018). Using big data from Customer Relationship Management information systems to determine the client profile in the hotel sector. Tourism Management, 68(March), 187–197. https://doi.org/10.1016/j.tourman.2018.03.017
Titania, N. K., & Utami, I. (2021). Apakah bumdes sudah taat pada good governance? Jurnal Akuntansi Aktual, 8(1), 77–84. https://doi.org/10.17977/um004v8i12021p077
Trappey, A. J. C., Trappey, C. V., Chang, A. C., & Li, J. X. K. (2019). Deriving competitive foresight using an ontology-based patent roadmap and valuation analysis. International Journal on Semantic Web and Information Systems, 15(2), 68–91. https://doi.org/10.4018/IJSWIS.2019040104
Vassakis, K., Petrakis, E., & Kopanakis, I. (2018). Big data analytics: Applications, prospects and challenges. Lecture Notes on Data Engineering and Communications Technologies, 10, 3–20. https://doi.org/10.1007/978-3-319-67925-9_1
Warkula, Y. Z., & Lambyombar, Y. (2021). Pentingnya Ekonomi Desa Melalui Terselenggaranya Badan Usaha Milik Desa (BUMDes) pada Desa Koijabi Kecamatan Aru Tengah Timur. … Research Unit (ARU Journal), 2(April), 29–36.
Yulianto, H. D., & Maulana, D. F. (2020). Perancangan Sistem Informasi Akuntansi Persediaan Barang Dagang Menggunakan SAK EMKM Berbasis Web. Is The Best Accounting Information Systems and Information Technology Business Enterprise, 5(2), 121–135. https://doi.org/10.34010/aisthebest.v5i2.3244
Downloads
Published
How to Cite
Issue
Section
License
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
