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Abstract

Purpose: this study develops and evaluates the viability of a web-based Accounting Information System (AIS) for kindergarten financial management.
Method: this study employed a descriptive qualitative methodology using a case study approach. Data were collected through interviews, observations, and document analysis, and the proposed accounting information system model was developed based on the identified institutional needs. The feasibility of the system was evaluated using the TELOS framework.
Results: the web-based AIS, illustrated in flowcharts and associated with school conditions and regulations, can integrate budget planning, transaction recording, and financial reporting, producing accountable outputs consistent with SAK standards. 
Novelty: the innovation involves modifying the TELOS-based AIS feasibility study for kindergarten facilities to address specific problems and school conditions such as inadequate financial tracking and the need for tailored budgeting processes that reflect the specific operational challenges faced by early childhood education institutions.
Contribution: The adoption of this system will enhance accountability, improve the accuracy of financial reporting, and reduce the risk of fraud.


Abstrak: Menyesuaikan Kebutuhan Organisasi: Penerapan Sistem Informasi Akuntansi dan Studi Kelayakan Manajemen Keuangan
Tujuan: Penelitian ini mengembangkan dan mengevaluasi kelayakan sistem informasi akuntansi (SIA) berbasis web untuk pengelolaan keuangan taman kanak-kanak.
Metode: Penelitian ini menggunakan metodologi kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi, dan analisis dokumen, sedangkan model sistem informasi akuntansi yang diusulkan dikembangkan berdasarkan kebutuhan kelembagaan yang teridentifikasi. Kelayakan sistem dievaluasi menggunakan kerangka kerja TELOS.
Hasil: AIS berbasis web, yang digambarkan dalam diagram alur dan disesuaikan dengan kondisi serta peraturan sekolah, dapat mengintegrasikan perencanaan anggaran, pencatatan transaksi, dan pelaporan keuangan, sehingga menghasilkan output yang akuntabel dan sesuai dengan standar SAK.
Kebaruan: Inovasi ini melibatkan modifikasi studi kelayakan AIS berbasis TELOS untuk fasilitas taman kanak-kanak guna mengatasi masalah spesifik dan kondisi sekolah, seperti pelacakan keuangan yang tidak memadai serta kebutuhan akan proses penganggaran yang disesuaikan untuk mencerminkan tantangan operasional khusus yang dihadapi oleh lembaga pendidikan anak usia dini.
Kontribusi: Penerapan sistem ini akan meningkatkan akuntabilitas, meningkatkan akurasi pelaporan keuangan, dan mengurangi risiko kecurangan.

Keywords

Accounting Information System TELOS analysis Kindergarten financial management

Article Details

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Copyright (c) 2026 Rahmanita Vidyasari, Desyria Pratiwi, Nuraeni Hadiati Farhani, Vallida Hafiza, Ariawan Andi Suhandana

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