ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI BERBASIS APLIKASI KLEDO DALAM MENINGKATKAN AKUNTABILITAS KEUANGAN PADA KOPERASI BINTANG LAUT BARAT

Ardiyansah, Candra (2026) ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI BERBASIS APLIKASI KLEDO DALAM MENINGKATKAN AKUNTABILITAS KEUANGAN PADA KOPERASI BINTANG LAUT BARAT. Tugas Akhir (S1) - thesis, Universitas Bakrie.

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Abstract

The main problem faced by the cooperative is the frequent delay in preparing financial statements, which results in late reporting to the management and members. This study employed a descriptive qualitative method. It aims to analyze the effectiveness of an accounting information system based on the Kledo application in supporting financial management, assess its role in improving financial accountability, and identify the constraints encountered during the use of the system in the recording and reporting processes at Koperasi Bintang Laut Barat. Data were collected through interviews, observations, and documentation. The results indicate that the Kledo-based accounting information system is fairly effective in supporting the cooperative’s financial management, particularly in organizing transaction recording, accelerating report preparation, and providing more systematic financial information for supervision and decision-making. The use of the application also enhances financial accountability through improved transparency, reporting accuracy, and easier access for management and members to review financial reports. The main obstacles are related to human resources and administrative governance, such as delayed submission of transaction evidence, transactions without receipts, and errors in account selection, as well as limitations in system access settings and dependence on internet stability. These conditions affect the timeliness of data input and may lead to cash discrepancies; therefore, strengthening standard operating procedures, improving user competence, organizing account structures, and reinforcing internal supervision are necessary to ensure more accurate and accountable financial reporting

Item Type: Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords: Cooperative, Cooperative Financial Accounting Standards, Effectiveness Accounting Information System, Financial Accountability, Kledo Application
Subjects: Accounting > Public Accountability
Thesis > Thesis (S1)
Divisions: Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User: Candra Ardiyansah
Date Deposited: 25 Feb 2026 06:49
Last Modified: 25 Feb 2026 06:49
URI: https://repository.bakrie.ac.id/id/eprint/13157

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