EFEKTIFITAS PENYUSUNAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) PADA SATUAN KERJA KEMENTERIAN AGAMA KOTA BINJAI

  • Indah Juli Nasution* Program Studi Magister Akuntansi, Universitas Pembangunan Panca Budi Medan
  • Rahima Br Purba Program Studi Magister Akuntansi, Universitas Pembangunan Panca Budi Medan
  • Renny Maisyarah Program Studi Magister Akuntansi, Universitas Pembangunan Panca Budi Medan
Keywords: Implementation, Agency Level Financial Application System (SAKTI), Effectiveness, Preparation of Financial Statements, Work Unit of the Ministry of Religion of Binjai City

Abstract

This research aims to analyze the implementation of the agency level financial application system (SAKTI) in order to increase the effectiveness of preparing financial reports in the Binjai City Ministry of Religion work unit. The research approach used is descriptive research. This research was conducted at the Work Unit at the Ministry of Religion (Kemenag) Binjai City which is located at Jalan Jenderal Gatot Subroto No. 55, Limau Mungkur, West Binjai District, Binjai City. The data used is primary data, and the second is secondary data. This research uses the independent variable, Implementation of the Institutional Level Financial Application System and the dependent variable, namely the Effectiveness of Preparing Financial Reports. Data collection techniques are observation, interviews and documentation. The data analysis technique used is descriptive statistical analysis. The results of this research show that the Binjai City Ministry of Religion work unit has implemented the SAKTI application since the beginning of 2022, although it is still very new, its implementation is quite effective and optimal, but employees still need more knowledge so that its application can be maximized.

References

Anwar, A. I., & Hadi, M. (2022). Implementasi Aplikasi SAKTI dan SPAN Dalam Penyusunan Laporan Keuangan. Jurnal Informatika, 1(2).

Hanafiah, M. A., Sulistiyono, Niwanda, L. R., Widiarto, P., & Niwanda, R. L. (2019). SAKTI, Wujud Inovasi Pengelolaan Keuangan Negara. DJPb Treasury.

Heeks, R. (2006). Implementing and Managing E-Government Sage Publication Limited. London.

Mado, Y. J., & Mado, T. W. (2018). Pengaruh Sistem Informasi Manajemen Kepegawaian Terhadap Perencanaan Sumber Daya Manusia Pada Badan Kepegawaian Daerah Kabupaten Sikka. High Education of Organization Archive Quality: Jurnal Teknologi Informasi, 10(1). https://doi.org/10.52972/hoaq.vol10no1.p49-58

Mardiasmo. (2016). Akuntansi Sektor Publik. Andi.

Putri, N. I., Fudsyi, M. I., Komalasari, R., & Munawar, Z. (2021). Peran Teknologi Informasi Pada Perubahan Organisasi dan Fungsi Akuntansi Manajemen. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 7(2), 47–58.

Romney, M. B., & Steinbart, P. J. (2016). Sistem Informasi Akuntansi (diterjemahkan oleh Kikin dan Novita). Salemba Empat.

Sari, R. K., & Isnaini, F. (2021). Perancangan Sistem Monitoring Persediaan Stok Es Krim Campina Pada Pt Yunikar Jaya Sakti. Jurnal Informatika Dan Rekayasa Perangkat Lunak, 2(1), 151–159.

Scott, W. R. (2015). Financial accounting theory. In Mastering Accounting Research for the CPA Exam (pp. 75–92). Prentice Hall. https://doi.org/10.1002/9781119203797.ch5

Veronika, M. W., Putri, A. M., & Suci, R. G. (2022). Analisis Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (Sakti) Pada Penata Usaha Anggaran Kantor Pertanahan Kota Pekanbaru: Analisis Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (Sakti). ACCOUNTIA JOURNAL (Accounting Trusted, Inspiring, Authentic Journal), 6(2), 205–218.

Published
2024-06-10
How to Cite
Nasution, I. J., Br Purba, R., & Maisyarah, R. (2024). EFEKTIFITAS PENYUSUNAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) PADA SATUAN KERJA KEMENTERIAN AGAMA KOTA BINJAI. JURNAL EKONOMI KREATIF DAN MANAJEMEN BISNIS DIGITAL, 2(4), 454-468. https://doi.org/10.55047/jekombital.v2i4.663
Section
Articles