Implementasi Sistem Informasi Akuntansi Desa dalam Pengelolaan Keuangan (Studi Kasus di Desa Jagamukti dan Desa Pasiripis)

Authors

  • Rosa Aprilia Universitas Muhammadiyah Sukabumi
  • Evi Martaseli Universitas Muhammadiyah Sukabumi
  • Andri Indrawan Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i2.26478

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Sistem Informasi Akuntansi Desa dalam pengelolaan keuangan di Desa Jagamukti dan Desa Pasiripis. Fokus penelitian mencakup tahapan perencanaan, pelaksanaan, pencatatan, pelaporan, dan pertanggungjawaban. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi sistem belum optimal akibat keterbatasan sumber daya manusia, pemahaman teknologi dan regulasi yang rendah, serta kendala infrastruktur internet. Penelitian ini merekomendasikan pelatihan berkelanjutan, peningkatan infrastruktur teknologi, dan pengawasan oleh pemerintah daerah guna mendukung efektivitas sistem.

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Published

2025-05-28

How to Cite

Rosa Aprilia, Evi Martaseli, & Andri Indrawan. (2025). Implementasi Sistem Informasi Akuntansi Desa dalam Pengelolaan Keuangan (Studi Kasus di Desa Jagamukti dan Desa Pasiripis). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(2). https://doi.org/10.30651/jms.v10i2.26478

Issue

Vol. 10 No. 2 (2025)

Section

Artikel

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