Analisis Dampak Perubahan Sistem Informasi Akuntansi Pada Akun Angsuran Pembiayaan Terhadap Penyajian Laporan Keuangan Sesuai PSAK 102 (Studi Kasus Bank XYZ Syariah)
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Institusion
STIE Indonesia Banking School
Author
Anggraito, Lupita
Subject
HF5601 Accounting
Datestamp
2024-07-16 01:11:11
Abstract :
Development of accounting information systems is essential. Changes that has been made by XYZ Syariah Bank, especially on the recognition of murabahah financing was not easy, it took several phases to completely transformed from the old system AS400 to the new system T24 overall. The big difference in the requirements, procedures, mechanism of transactions recognition, and also a lack of understanding of human resources on the new system have became the obstacles for the company. The purpose of this study is to determine how recognition of murabahah financing in accounting information systems before and after the changes. Then, to determine the effectiveness of the new system to the constraint that had been faced when using AS400 system and to analyze whether the new system which is being used in XYZ Syariah Bank accordance with PSAK No. 102, Accounting for Murabahah. The research is conducted by studying literature, documentation notes related to research and by analyzing the GAP between the two systems. AS400 is a Core Banking System which its transactionsrecognitionis used by mixing all customer transactions accounts together in the same account so that all the digits accounts in murabahah financing cannot be covered in this system. But the new system T24 is able to solve the previous problem by separating financing account of each customer. The T24 system is considered as new system that able to overcome the AS400 digit problems. Keywords : Accounting Information Systems, Murabahah Recognition Financing, PSAK 102
Development of accounting information systems is essential. Changes that has been made by XYZ Syariah Bank, especially on the recognition of murabahah financing was not easy, it took several phases to completely transformed from the old system AS400 to the new system T24 overall. The big difference in the requirements, procedures, mechanism of transactions recognition, and also a lack of understanding of human resources on the new system have became the obstacles for the company. The purpose of this study is to determine how recognition of murabahah financing in accounting information systems before and after the changes. Then, to determine the effectiveness of the new system to the constraint that had been faced when using AS400 system and to analyze whether the new system which is being used in XYZ Syariah Bank accordance with PSAK No. 102, Accounting for Murabahah. The research is conducted by studying literature, documentation notes related to research and by analyzing the GAP between the two systems. AS400 is a Core Banking System which its transactionsrecognitionis used by mixing all customer transactions accounts together in the same account so that all the digits accounts in murabahah financing cannot be covered in this system. But the new system T24 is able to solve the previous problem by separating financing account of each customer. The T24 system is considered as new system that able to overcome the AS400 digit problems. Keywords : Accounting Information Systems, Murabahah Recognition Financing, PSAK 102
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