Analisis Penerapan Sistem Informasi Akuntansi Pada Koperasi Pegawai Negeri (KPN) Kita Sejahtera SMA Negeri 4 Kendari

Abstract

This study describes the implementation of a Microsoft Excel-based accounting information system (AIS) at the Kita Sejahtera Civil Servants’ Cooperative (KPN) at Senior High School 4 Kendari. The focus is on loan procedures, recording workflows, and control mechanisms. This study employs a descriptive qualitative approach using a case study design. Data were collected through semi-structured interviews with informants, including the cooperative's chairperson, secretary, treasurer, supervisor, and several members, as well as through documentation. The data were analyzed using data reduction, data presentation, and drawing conclusions. The results show that the cooperative has recorded transactions since its establishment in 1985 and now uses Excel to keep records and prepare financial reports for the annual general meeting (AGM), as well as for other cooperative activities, such as installment payments via bank payroll deductions. According to the informants, this system simplifies administration and speeds up reporting. However, the cooperative's semi-manual information system is vulnerable to errors in updating data, such as installments being deducted after a loan has been paid off. Additionally, the treasurer remains responsible for record-keeping and cash management. The study recommends periodic reconciliation, strengthening file security, and developing a more integrated system. Furthermore, this study provides new insights into the implementation of information systems in closed employee cooperatives that rely on payroll deductions.