Implementation of Accounting Information System to Improve School Performance
Implementasi Sistem Informasi Akuntansi untuk Meningkatkan Kinerja Sekolah
DOI:
https://doi.org/10.21070/ups.9237Keywords:
Accounting Information System, Performance, ImplementationsAbstract
This research was conducted to analyze the implementation process of an Accounting Information System (AIS) and determine its impact on school performance, including financial, operational, and educational quality. AIS implementation has the potential to speed up and improve the efficiency of processing, presenting, and analyzing financial data transparently and accountably, ensuring the institution remains relevant in the modern era. The research employed a qualitative method with a case study approach at SD Muhammadiyah ABC in Sidoarjo. Primary data were obtained through interviews with school management involved in financial transactions, and secondary data included budget-realization and financial reports. The impact of AIS implementation on financial and educational quality is indirect, while operationally, a direct impact is evident. This study shows that implementing AIS in elementary schools can support institutional development by utilizing accounting data for planning, controlling, and evaluating school performance.
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