SIMAKU®-SEKOLAH: THE IMPLEMENTATION OF MANAGEMENT INFORMATION SYSTEMS AND ACCOUNTING FOR SCHOOL SOFTWARE USING WEB-BASED APPLICATIONS TO ACHIEVE GOOD SCHOOL GOVERNANCE

Abstract

To realized Indonesia as a leading country, the quality of human resources is the one of the key aspects. School becomes a vehicle to build and improve the quality of human resources. School is a forms of organization that can not be separated from the management aspect, a good school should be supported by good management including financial management. Good management should be guided by good governance. Without good governance, the management mechanism does not have a foothold in making decisions on it. To make good decisions in school financial affairs, management information and accounting system are needed to create the effectiveness and efficiency of the strategic and tactical decisions. For this reason, the application SIMAKU for school was built and applied. SIMAKU for school is a web-based application to support financial management and accounting aspects of the school that begins from planning and budgeting, financial administration and financial reporting in accordance with accounting standards in Indonesia, namely PSAK 45.

Keywords: human resource, financial management, good governance, information system, SIMAKU for school, PSAK 45