APPLICATION OF NEW ACCOUNTING INFORMATION SYSTEM IN RELIGIOUS ORGANIZATION

Abstract

Archdioces of Semarang has provided a new accounting information system to manage its parishes’ assets and financial reports. If the entire parishes use the same software, it will facilitate the diocese with an easy way to consolidate parishes’ assets and the financial reports. In fact, after one year of initial implementation, there have still been parishes which have not implemented the new accounting system. This study aims to explore the factors that influence the adoption of the new accounting system in the parishes. The study was conducted in three parishes, namely: St. Maria Assumpta Babarsari, St. Yusuf Bintaran, and St. Petrus and Paulus Babadan. This study employs qualitative approach. This study focuses on the environmental, organizational, and technological factors in the application of the new accounting system. The data of the research was obtained by interview, observation, and documentation. The study uses qualitative data analysis techniques consisting of reduction, presentation of data, and conclusion drawing. The subjects of the study were stakeholders in the accounting information system implementers in the parish, such as the parish priest, the treasurer, software operators and the cashiers.

Result of the study indicate that there are three reasons that made the new accounting system has not yet been implemented in the parishes. First, the Archdiocese of Semarang still gives freedom to the parishes to choose the accounting information system to use. Second, there is a lack of assistance in the training and in the implementation of the new system. Third, there are still account problems in the system where the new system still does not provides a certain account needed by the parishes.

Keywords: Accounting Information Systems, Parishes, Microsoft Access, religious organizations, Archdiocese of Semarang