Penelitian dan Pengembangan Sistem Mutu Akuntansi Keuangan Pada Usaha Ternak Ayam Potong Blitar

Akuntansi dan Teknologi Informasi Pub Date : 2018-08-31 DOI:10.24123/jati.v11i2.697

Defia Nurbatin

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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

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布利塔养鸡场财务会计质量体系的研发

摘要本研究的目的是安排记录对财务报告的指导，作为财务会计质量体系发展的模式在英国Cak Wanto养鸡场。本研究使用的方法是Purwiyanto(2014)对DBR (Design Based research)的研发模型进行了修改。研究阶段从问题识别、数据收集、产品准备、产品测试(专家验证)和最终产品改进开始。数据收集技术有焦点小组讨论、观察、访谈和问卷(questionnaire)。问卷作为专家验证工具，包括可用性、便捷性、完整性和易读性四个方面的评估。用于分析数据验证评分结果的技术是使用百分比技术和间隔类别Before-After技术。本研究以三个标准操作程序的形式产生了一个质量体系，表明标准操作程序的应用可以有效地运行并得到实施，并有证据表明平均百分比结果接近完美并符合用户需求。关键词:质量会计体系;标准操作程序

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Akuntansi dan Teknologi Informasi

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