Accounting Information System Design in iFrames : Case Study on Health Sector Blud of Jakarta Province

Bramadhani Tribuana

doi:10.47312/aar.v4i02.292

Abstract

This research was conducted based on the absence of an adequate accounting information system (AIS) that can be applied to the Regional Public Service Agency (BLUD) on Jakarta Provincial Government and integrated with budget planning, asset, and inventory information system. This fact is supported by the Indonesian Supreme Audit Institution (BPK) report (2016) that states the existing AIS does not provide complete reporting features, and as a consequence, the stages of preparing financial statements are still done manually.This research is expected to help identify information system needs, as well as provide logical model designs of AIS as a part of Integrated Financial Reporting and Management Information System (iFRAMES) that are graphically described in data flow diagrams.This research use case study with data triangulation approach, including interviews and document review. Contingency Theory and PIECES Framework are used in analyzing organizational needs for AIS and using the Framework for the Application of System Thinking (FAST) developed by Whitten and Bentley (2007) as a basis for systems development method theory. This study found that the absence of an adequate AIS has the potential to cause various things, including incomplete accounting cycle, increasing the risk of error in recording and classifying account.

Highlights

By the mandate of Government Regulation Number 71 (2010), government accounting began to enter a new phase in 2015
The absence of an information system that supports financial reporting and management of BLUD has resulted in the implementation of a BLUD financial governance has not been entirely adequate (BPK, 2016)
It concluded that BLUD requires an information system that integrated with several information systems related and several features that can help overcome current problems and maximize existing improvement opportunities

Summary

Introduction

By the mandate of Government Regulation Number 71 (2010), government accounting began to enter a new phase in 2015. PP 71/2010 mandated the obligation to apply accrual-based accounting in the 2015 fiscal year, after being given tolerance to be able to apply accounting cash-based towards accruals in the transition period between the 2010 fiscal year and the 2014 fiscal year. As a consequence of the change in the implementation of cash-based accounting to accruals into accrual-based accounting, the components of financial statements becoming more complex, from four types becoming seven types of report, as shown below.

Methods

Results

Discussion

Conclusion