PERANCANGAN SISTEM INFORMASI AKUNTANSI PELAPORAN KEUANGAN (STUDI KASUS PADA YAYASAN ASSAKINAH SEJAHTERA)

The Interpretation of Financial Accounting Standards 35 (ISAK 35) is a financial reporting standard for non-profit organizations that must be applied for foundations in accordance with the mandate of Undang-Undang No. 28 Tentang Yayasan Pasal 52. However, in practice the yayasan pendidikan Assakinah Sejahtera has not yet implemented this standard due to the lack of competence and resources in the entity. To support an adequate financial reporting system, an effective accounting information system is needed. Accounting information systems can produce financial reports that are error-free, timely, complete, and accurate. This study raises the issue of how to design an accounting information system that produces financial reports based on ISAK 35 standards. This research is a descriptive qualitative research which is a case study at the yayasan pendidikan Assakinah Sejahtera. The design of this research system uses data flow diagrams and flowcharts to describe the data flow and workflow of the designed information system. The application base used in the design of this research information system uses Microsoft Excel by translating the diagrams that have been designed into formulas that process financial data into financial information. The result of this research is the design of an accounting information system for educational foundations that produces financial reports based on ISAK 35 standards