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"Penelitian ini dilakukan berdasarkan pada tidak adanya sistem informasi akuntansi (SIA) yang memadai yang diterapkan pada Badan Layanan Umum Daerah (BLUD) Pemerintah Provinsi DKI Jakarta dan terintegrasi dengan perencanaan anggaran, aset, dan sistem informasi persediaan. Fakta ini didukung oleh Laporan Hasil Pemeriksaan (LHP) Badan Pemeriksa Keuangan Indonesia (2016) yang menyatakan bahwa SIA yang ada tidak menyediakan fitur pelaporan yang lengkap sehingga tahapan penyusunan laporan keuangan masih dilakukan secara manual. Penelitian ini diharapkan dapat membantu mengidentifikasi kebutuhan sistem informasi, serta menyediakan desain model logis SIA sebagai bagian dari (iFRAMES) yang secara grafis dijelaskan dalam Data Flow Diagram, Entity Relationship Diagram, dan User Interface. Penelitian ini menggunakan studi kasus dengan pendekatan triangulasi data, termasuk wawancara dan telaah dokumen. Teori Kontingensi dan PIECES Framework digunakan dalam menganalisis kebutuhan organisasi akan SIA dan menggunakan Framework for the Application of System Thinking (FAST) yang dikembangkan oleh Whitten dan Bentley (2007) sebagai dasar untuk teori metode pengembangan sistem. Studi ini menemukan bahwa tidak adanya SIA yang memadai berpotensi menyebabkan berbagai hal, termasuk siklus akuntansi yang tidak lengkap, meningkatkan risiko kesalahan dalam pencatatan dan klasifikasi akun, sehingga untuk mengatasi hal tersebut dibutuhkan Sistem Informasi yang terintegrasi antara Sistem informasi Akuntansi, Anggaran, Aset dan Persediaan.

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This research was conducted based on the absence of an adequate accounting information system (AIS) that can be applied to the Regional Public Service Agency (BLUD) on Jakarta Provincial Government and integrated with budget planning, asset, and inventory information system. This fact is supported by the Indonesian Supreme Audit Institution (BPK) report (2016) that states the existing AIS does not provide complete reporting features, and as a consequence, the stages of preparing financial statements are still done manually.

This research is expected to help identify information system needs, as well as provide logical model designs of AIS as a part of Integrated Financial Reporting and Management Information System (iFRAMES) that are graphically described in Data Flow Diagrams, Entity Relationship Diagram, User Interface. 

This research use case study with data triangulation approach, including interviews and document review. Contingency Theory and PIECES Framework are used in analyzing organizational needs for AIS and using the Framework for the Application of System Thinking (FAST) developed by Whitten and Bentley (2007) as a basis for systems development method theory.

This study found that the absence of an adequate AIS has the potential to cause various things, including incomplete accounting cycle, increasing the risk of error in recording and classifying account. In order to overcome this, an integrated Information System is needed between Accounting, Budget, Assets and Inventory Information System."

"ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi efektivitas Integrated Financial Management and Information System IFMIS dalam mendukung proses pelaporan keuangan pemerintah di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dan kualitatif berupa kuesioner kepada 230 pengguna sistem yang didukung dengan wawancara kepada pengelola sistem. Penelitian ini menemukan bahwa IFMIS di Indonesia telah efektif dalam mendukung pelaporan keuangan pemerintah yang ditunjukkan dengan kepuasan pengguna. Faktor yang paling berpengaruh terhadap kepuasan pengguna sebagai ukuran efektivitas sistem informasi adalah kualitas informasi.

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ABSTRACTThis study aims to explore the effectiveness of Integrated Financial Management and Information System IFMIS in supporting proccess of government financial reporting in Indonesia. This research uses quantitative and qualitative approach in the form of questionnaires to 230 users supported by interviews to system managers. This study found that IFMIS in Indonesia has been effective in supporting government financial reporting indicated by users satisfactions. The most influential factor on user satisfaction as a measure of the effectiveness of information systems is the quality of information."

"[ ABSTRAKLaporan magang ini membahas tentang penilaian atas Internal Control Over Financial Reporting (ICoFR) PT Pertamina Geothermal Energy khususnya pada siklus expenditure untuk triwulan kedua periode April – Juni 2014. Penilaian menggunakan pedoman yang disusun oleh The Institute of Internal Auditors Sarbanes-Oxley Section 404: A Guide for Management by Internal Controls Practitioners. Proses pengujian dimulai dengan sertifikasi dari Control Owner melalui aplikasi SysCa, yang dilanjutkan dengan cara inspeksi dokumen, tanya jawab, dan observasi. Hasil penilaian menyimpulkan bahwa pelaksanaan pengendalian internal atas pelaporan keuangan untuk siklus expenditure pada PT PGE telah cukup baik, namun masih dibutuhkan beberapa perbaikan.

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ABSTRACT

The internship report discusses about the assessment of PT Pertamina Geothermal Energy’s Internal Control over Financial Reporting, particularly on Expenditure Cycle for the second quarter April until June 2014 period. The assessment uses guidance which is compiled by The Institute of Internal Auditors Sarbanes-Oxley Section 404: A Guide for Management by Internal Controls Practitioners. Testing process starts from certification from owner through SysCa application, then is continued by inspecting document, inquiring, and observation. The result of this assessment concludes that the Internal Control over Financial Reporting on Expenditure Cycle of PT PGE is fairly good, but still needs some improvements.;The internship report discusses about the assessment of PT Pertamina Geothermal Energy’s Internal Control over Financial Reporting, particularly on Expenditure Cycle for the second quarter April until June 2014 period. The assessment uses guidance which is compiled by The Institute of Internal Auditors Sarbanes-Oxley Section 404: A Guide for Management by Internal Controls Practitioners. Testing process starts from certification from owner through SysCa application, then is continued by inspecting document, inquiring, and observation. The result of this assessment concludes that the Internal Control over Financial Reporting on Expenditure Cycle of PT PGE is fairly good, but still needs some improvements., The internship report discusses about the assessment of PT Pertamina Geothermal Energy’s Internal Control over Financial Reporting, particularly on Expenditure Cycle for the second quarter April until June 2014 period. The assessment uses guidance which is compiled by The Institute of Internal Auditors Sarbanes-Oxley Section 404: A Guide for Management by Internal Controls Practitioners. Testing process starts from certification from owner through SysCa application, then is continued by inspecting document, inquiring, and observation. The result of this assessment concludes that the Internal Control over Financial Reporting on Expenditure Cycle of PT PGE is fairly good, but still needs some improvements.]"