Penelitian dan Pengembangan Sistem Mutu Akuntansi Keuangan Pada Usaha Ternak Ayam Potong Blitar
DOI:
Abstract Views:
728 times
PDF Downloads:
1259 times
Abstract
Abstract
The purpose of this research is to arrange guidance of recording to financial reporting as model of development of financial accounting quality system at Cak Wanto chicken farm in Blitar. The method used in this research is the research & development model of DBR (Design Based Research) from Purwiyanto (2014) which is modified. Research phase starts from problem identification, data collection, product preparation, product test (expert validation) and final product refinement. Data collection techniques are Focus Group Discussion, observation, interview, and questionnaire (questionnaire). Questionnaire as an expert validation instrument consists of 4 aspects of the assessment of aspects of usability, convenience, completeness, and legibility. Techniques used to analyze data validation scoring results is to use a percentage technique with the category of interval Before-After technique. This study produces a quality system in the form of three SOPs that show the application of SOP can run effectively to be implemented with evidence of the average percentage results near perfect and in accordance with user needs.
Keywords: Quality Accounting System, Standard Operating Procedures
Downloads
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Akuntansi dan Teknologi Informasi (JATI) to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- Articles published in Akuntansi dan Teknologi Informasi (JATI) are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- By publishing in Akuntansi dan Teknologi Informasi (JATI), authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
