Perancangan Sistem Informasi Akuntansi pada LAZIS Nurul Falah
Abstract
Effective and efficient zakat management requires the support of a good accounting information system. To improve the effectiveness and efficiency in ZIS management, an integrated information system is needed that helps in documenting ZIS collection and distribution activities and is easy to understand by system users. So that with the integrated accounting information system between divisions can improve the performance, accountability, and transparency of financial statements.
This research aims to design an accounting information system at LAZIS Nurul Falah. The Research method uses a case study approach. The data in the study were obtained through interviews with LAZIS Nurul Falah administrators who are directly related to research objects, observations, and documentation. Design an accounting information system using context diagrams, data flow diagrams, and flowcharts. The design of an integrated accounting information system using a client-server can improve the performance of administrators in managing data, accessing data, and speeding up the financial management process.
Keywords: Accounting Information System, Shari’ah Accounting, ZIS
References
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Bodnar, George H, dan William S Hopwood. 2013. Accounting Information Systems Eleventh Edition.
Borhan, Omar Ahmad, dan Khan Nafees. 2018. “Effect of Accounting Information System on Financial Performance : A Studyof Real Estate Companies in Jordan.” International Journal of Current Engineering and Scientific Research (IJCESR) 5 (1): 41–50.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2012. Internal Control - Integrated Framework: Internal Control over External Financial Reporting, a Compendium of Approaches and Examples.
Dulkiah, Moh. 2017. “Peranan Lembaga Amil Zakat (Laz) Dalam Pemberdayaan Masyarakat Miskin Melalui Pengembangan Usaha Mikro Di Wilayah Jawa Barat.” Jispo 7 (1): 30.
Ernawatiningsih, Ni Putu Lisa, dan Putu Kepramareni. 2019. “Effectiveness of Accounting Information Systems and the Affecting Factors.” International Journal of Applied Business and International Management 4 (2): 33–40.
Firdaus, Dony Waluya. 2015. “Perancangan Sistem Informasi Akuntansi Zakat Dan Infaq / Sedekah Di Masjid Menggunakan PSAK No . 109.” Prosiding SAINTIKS FTIK UNIKOM 2 (109).
Ganyam, Amos Iorcher, dan John Ayoor Ivungu. 2019. “Effect of Accounting Information System on Financial Performance of Firms: A Review of Literature.” Journal of Business and Management 21 (5): 39–49.
Habib, Anang Ariful. 2016. “The Principle Of Zakat, Infaq, And Shadaqah Accounting Based SFAS 109.” Journal of Accounting and Business Education.
Hidayah, Nazilatul, dan Nawirah Nawirah. 2020. “Analisis Perlakuan Akuntansi Pembiayaan Qordhul Hasan Berdasarkan PSAK No. 59 Dan PSAK No. 101.” Jurnal Ekonomi Akuntansi Dan Manajemen 19 (2): 168.
Ikatan Akuntan Indonesia. 2008. Exposure Draft Pernyataan Standar Akuntansi Keuangan No. 109 Tentang Akuntansi Zakat, Infaq/Shadaqah. Jakarta: IAI.
Kieso, Donald E., Jerry J. Weygandt, dan Terry D. Warfield. 2011. Intermediate Accounting, Volume 1. IFRS. Vol. 1. Jakarta: Salemba Empat.
Komala, Adeh Ratna. 2017. “Cause and Effect of Accounting Information System: A Study in National Zakat Management Organization.” Journal of Administrative and Business Studies 3 (2): 69–76.
Kristin P, Ari, dan Umi Khoirul Umah. 2011. “Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat (Studi Pada LAZ DPU DT Cabang Semarang).” Jurnal Unimus 7 (109): 68–97.
Kusmanto, Arif. 2014. “Peran Lembaga Amil Zakat Nasional Dalam Penghimpunan Dana Zakat, Infaq, Dan Shodaqoh.” Pandecta: Research Law Journal 9 (2): 292.
Lathifah, Nurul. 2019. “Perancangan Sistem Azis (Akuntansi Zakat, Infaq, Dan Sedekah) Pada Organisasi Pengelola Zakat Dalam Menghasilkan Laporan Keuangan.” AKUNTANSI: Jurnal Akuntansi Integratif 05: 42–66.
Noerlina, Johan, dan Yuliana Yoswara. 2011. “Analysis and Design: Accounting Information System in Purchasing and Supplying.” CommIT (Communication and Information Technology) Journal 5 (1): 18.
Nurhayati, Sri, dan Wasilah. 2013. Akuntansi Syariah Di Indonesia. 3rd ed. Jakarta: Salemba Empat.
Olifia, Jessica, Irsutami, dan Sinarti. 2018. “Perancangan Sistem Pengendalian Internal Berbasis COSO Pada Program Studi Di Politeknik Negeri Batam ( Studi Kasus Prodi Akuntansi Manajerial , Jurusan Manajemen Bisnis ).” Journal of Applied Accounting and Taxation 3 (2): 150–57.
Purwanti, Dewi. 2020. “Pengaruh Zakat, Infak, Dan Sedekah Terhadap Pertumbuhan Ekonomi Indonesia.” Jurnal Ilmiah Ekonomi Islam 6 (1): 101.
Puskas BAZNAS. 2021. Outlook Zakat 2021. Jakarta: Puskas BAZNAS.
Rahman, Taufikur. 2015. “Akuntansi Zakat, Infak Dan Sedekah (PSAK 109): Upaya Peningkatan Transparansi Dan Akuntabilitas Organisasi Pengelola Zakat (OPZ).” Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah 6 (1): 141.
Robimadin, Cahya Nugeraha, dan Hendry Cahyono. 2020. “Kebermanfaatan Zakat Produktif Untuk Peningkatan Kesejahteraan Mustahiq Lembaga Manajemen Infaq Surabaya.” Jurnal Ekonomika Dan Bisnis Islam 3 (2): 128–38.
Romney, Marshall B., dan Paul J. Steinbart. 2017. Accounting Information Systems. 14th ed. Pearson.
Rosa, D., dan A. P. Purfini. 2019. “Analysis Effect Quality of Accounting Information Systems to Support Company Performance.” IOP Conference Series: Materials Science and Engineering 662 (3).
Soudani, Siamak Nejadhosseini. 2012. “The Usefulness of an Accounting Information System for Effective Organizational Performance.” International Journal of Economics and Finance 4 (5): 136–45.
Susanto, Azhar. 2017. Sistem Informasi Akuntansi Pemahaman Konsep Secara Terpadu. 1st ed. Bandung: Lingga Jaya.
Tuanakotta, Theodorus M. 2019. Audit Internal Berbasis Risiko. Jakarta: Salemba Empat.
Vincent. 2020. “Dampak COVID-19, Angka Kemiskinan Indonesia Melonjak 26,4 Juta.” Tirto.Id, July 15, 2020.
Wantoro, Agus. 2019. “Sistem Informasi Berbasis Web Untuk Pengelolaan Penerima Dana Zakat, Infaq Dan Sedekah.” Jurnal Tekno Kompak 13 (2): 31.
Yusuf, A. Muri. 2017. Metode Penelitian Kuantitatif, Kualitatif, Dan Penelitian Gabungan. 1st ed. Jakarta: Kencana.
Asmarani, Marlia, dan Rohmawati Kusumaningtias. 2019. “Akuntabilitas Lembaga Amil Zakat Dalam Perspektif Maqashid Syariah (Studi Pada Yayasan Dana Sosial Al Falah Surabaya).” Jurnal Akuntansi AKUNESA 8 (1).
Badan Pusat Statistik Kota Surabaya. 2020. “Angka Dan Garis Kemiskinan Serta Jumlah Penduduk Miskin Kota Surabaya Tahun 2010-2019.” 2020.
Bashori, Ahmad Hasan. 2017. “Analisis Sistem Informasi Akuntansi Zakat, Infak, Sedekah (ZIS) Pada BAZ di Jawa Timur.” Akuntansi : Jurnal Akuntansi Integratif 1 (1): 86–117.
Bodnar, George H, dan William S Hopwood. 2013. Accounting Information Systems Eleventh Edition.
Borhan, Omar Ahmad, dan Khan Nafees. 2018. “Effect of Accounting Information System on Financial Performance : A Studyof Real Estate Companies in Jordan.” International Journal of Current Engineering and Scientific Research (IJCESR) 5 (1): 41–50.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2012. Internal Control - Integrated Framework: Internal Control over External Financial Reporting, a Compendium of Approaches and Examples.
Dulkiah, Moh. 2017. “Peranan Lembaga Amil Zakat (Laz) Dalam Pemberdayaan Masyarakat Miskin Melalui Pengembangan Usaha Mikro Di Wilayah Jawa Barat.” Jispo 7 (1): 30.
Ernawatiningsih, Ni Putu Lisa, dan Putu Kepramareni. 2019. “Effectiveness of Accounting Information Systems and the Affecting Factors.” International Journal of Applied Business and International Management 4 (2): 33–40.
Firdaus, Dony Waluya. 2015. “Perancangan Sistem Informasi Akuntansi Zakat Dan Infaq / Sedekah Di Masjid Menggunakan PSAK No . 109.” Prosiding SAINTIKS FTIK UNIKOM 2 (109).
Ganyam, Amos Iorcher, dan John Ayoor Ivungu. 2019. “Effect of Accounting Information System on Financial Performance of Firms: A Review of Literature.” Journal of Business and Management 21 (5): 39–49.
Habib, Anang Ariful. 2016. “The Principle Of Zakat, Infaq, And Shadaqah Accounting Based SFAS 109.” Journal of Accounting and Business Education.
Hidayah, Nazilatul, dan Nawirah Nawirah. 2020. “Analisis Perlakuan Akuntansi Pembiayaan Qordhul Hasan Berdasarkan PSAK No. 59 Dan PSAK No. 101.” Jurnal Ekonomi Akuntansi Dan Manajemen 19 (2): 168.
Ikatan Akuntan Indonesia. 2008. Exposure Draft Pernyataan Standar Akuntansi Keuangan No. 109 Tentang Akuntansi Zakat, Infaq/Shadaqah. Jakarta: IAI.
Kieso, Donald E., Jerry J. Weygandt, dan Terry D. Warfield. 2011. Intermediate Accounting, Volume 1. IFRS. Vol. 1. Jakarta: Salemba Empat.
Komala, Adeh Ratna. 2017. “Cause and Effect of Accounting Information System: A Study in National Zakat Management Organization.” Journal of Administrative and Business Studies 3 (2): 69–76.
Kristin P, Ari, dan Umi Khoirul Umah. 2011. “Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat (Studi Pada LAZ DPU DT Cabang Semarang).” Jurnal Unimus 7 (109): 68–97.
Kusmanto, Arif. 2014. “Peran Lembaga Amil Zakat Nasional Dalam Penghimpunan Dana Zakat, Infaq, Dan Shodaqoh.” Pandecta: Research Law Journal 9 (2): 292.
Lathifah, Nurul. 2019. “Perancangan Sistem Azis (Akuntansi Zakat, Infaq, Dan Sedekah) Pada Organisasi Pengelola Zakat Dalam Menghasilkan Laporan Keuangan.” AKUNTANSI: Jurnal Akuntansi Integratif 05: 42–66.
Noerlina, Johan, dan Yuliana Yoswara. 2011. “Analysis and Design: Accounting Information System in Purchasing and Supplying.” CommIT (Communication and Information Technology) Journal 5 (1): 18.
Nurhayati, Sri, dan Wasilah. 2013. Akuntansi Syariah Di Indonesia. 3rd ed. Jakarta: Salemba Empat.
Olifia, Jessica, Irsutami, dan Sinarti. 2018. “Perancangan Sistem Pengendalian Internal Berbasis COSO Pada Program Studi Di Politeknik Negeri Batam ( Studi Kasus Prodi Akuntansi Manajerial , Jurusan Manajemen Bisnis ).” Journal of Applied Accounting and Taxation 3 (2): 150–57.
Purwanti, Dewi. 2020. “Pengaruh Zakat, Infak, Dan Sedekah Terhadap Pertumbuhan Ekonomi Indonesia.” Jurnal Ilmiah Ekonomi Islam 6 (1): 101.
Puskas BAZNAS. 2021. Outlook Zakat 2021. Jakarta: Puskas BAZNAS.
Rahman, Taufikur. 2015. “Akuntansi Zakat, Infak Dan Sedekah (PSAK 109): Upaya Peningkatan Transparansi Dan Akuntabilitas Organisasi Pengelola Zakat (OPZ).” Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah 6 (1): 141.
Robimadin, Cahya Nugeraha, dan Hendry Cahyono. 2020. “Kebermanfaatan Zakat Produktif Untuk Peningkatan Kesejahteraan Mustahiq Lembaga Manajemen Infaq Surabaya.” Jurnal Ekonomika Dan Bisnis Islam 3 (2): 128–38.
Romney, Marshall B., dan Paul J. Steinbart. 2017. Accounting Information Systems. 14th ed. Pearson.
Rosa, D., dan A. P. Purfini. 2019. “Analysis Effect Quality of Accounting Information Systems to Support Company Performance.” IOP Conference Series: Materials Science and Engineering 662 (3).
Soudani, Siamak Nejadhosseini. 2012. “The Usefulness of an Accounting Information System for Effective Organizational Performance.” International Journal of Economics and Finance 4 (5): 136–45.
Susanto, Azhar. 2017. Sistem Informasi Akuntansi Pemahaman Konsep Secara Terpadu. 1st ed. Bandung: Lingga Jaya.
Tuanakotta, Theodorus M. 2019. Audit Internal Berbasis Risiko. Jakarta: Salemba Empat.
Vincent. 2020. “Dampak COVID-19, Angka Kemiskinan Indonesia Melonjak 26,4 Juta.” Tirto.Id, July 15, 2020.
Wantoro, Agus. 2019. “Sistem Informasi Berbasis Web Untuk Pengelolaan Penerima Dana Zakat, Infaq Dan Sedekah.” Jurnal Tekno Kompak 13 (2): 31.
Yusuf, A. Muri. 2017. Metode Penelitian Kuantitatif, Kualitatif, Dan Penelitian Gabungan. 1st ed. Jakarta: Kencana.
Published
2021-09-29
How to Cite
FIRDAUS, Nuril; KUSUMANINGTIAS, Rohmawati.
Perancangan Sistem Informasi Akuntansi pada LAZIS Nurul Falah.
Jurnal Ekonomi Akuntansi dan Manajemen, [S.l.], v. 20, n. 2, p. 80-100, sep. 2021.
ISSN 2459-9816.
Available at: <https://jurnal.unej.ac.id/index.php/JEAM/article/view/24273>. Date accessed: 09 may 2024.
doi: https://doi.org/10.19184/jeam.v20i2.24273.
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