Vol. 18 No. 3 (2023): August
Engineering Education Method

A Comparative Analysis of Manual and System-Based Recording of School Payments
Analisis Perbandingan Pencatatan Pembayaran Sekolah Secara Manual dan Berbasis Sistem


Iranda Qiro’atul Aini Rachman
Universitas Muhammadiyah Sidoarjo, Indonesia
Fityan Izza Noor Abidin
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published July 12, 2023
Keywords
  • Payment recording,
  • Manual system,
  • School Payment Receivables,
  • Comparison,
  • Advantages and Disadvantages
How to Cite
Aini Rachman, I. Q., & Noor Abidin , F. I. (2023). A Comparative Analysis of Manual and System-Based Recording of School Payments: Analisis Perbandingan Pencatatan Pembayaran Sekolah Secara Manual dan Berbasis Sistem. Indonesian Journal of Education Methods Development, 18(3). https://doi.org/10.21070/ijemd.v21i3.753

Abstract

This qualitative study aims to compare the recording of payments manually and through a system at the school payment receivables level. The research took place in Sidoarjo and employed data obtained from interviews, observations, and documentation. The results showed that there are both advantages and disadvantages to each recording process, and the two systems cannot be equated. While manual recording provides a backup in case of system errors, the system facilitates monitoring of the total level of bad debt by the school treasurer. The study concludes that there is a significant difference in the recording of payments between the manual and system-based approaches. The findings have implications for school administrators and treasurers in deciding which recording method to use for efficient payment management.

Highlight:

  • Different recording methods: The study compares manual and system-based recording of school payments, highlighting the differences and trade-offs between the two approaches.
  • Interrelatedness of manual and system recording: While each method has its advantages and disadvantages, they are interconnected, providing backup and ease of monitoring for school treasurers.
  • Implications for payment management: The findings have implications for efficient payment management in schools, requiring considerations of reliability, efficiency, and control of debt levels.

Keyword:

Payment recording, Manual system, School Payment Receivables, Comparison, Advantages and Disadvantages

References

  1. L. N. Rahmawati, “Sistem Informasi Pembayaran SPP Di Mts Yayasan Pondok Pesantren Wahid Hasyim Yogyakarta Berbasis Web Dan Sms Gateway,” Stmik Akakom Yogyakarta, 2019.
  2. S. Hambani, “Implementasi Sistem Pengendalian Intern Terhadap Piutang Pada Universitas Djuanda Bogor,” J. Akunida, vol. 1, no. 2, pp. 47–60, 2015, [Online]. Available: https://doi.org/10.30997/jakd.v1i2.123
  3. Rudianto, Pengantar Akuntansi. Jakarta: Penerbit Erlangga, 2008.
  4. M. Munandar, Manajemen Keuangan Teori dan Aplikasi. Edisi Empat. Yogyakarta: BPFE, 2006.
  5. A. Susanto, Sistem Informasi Akuntansi – Pemahaman Konsep Secara Terpadu, Edisi Perdana, Cetakan pertama. Bandung: Lingga Jaya, 2017.
  6. Mulyadi, Sistem Akuntansi, Edisi ke-3, Cetakan ke-5. Jakarta: Salemba Empat, 2010.
  7. Suryana, Satria, and Aisyah, “Rancang Bangun Aplikasi Pembayaran Sumbangan Pembinaan Pendidikan (SPP) Di SMA Ciledug Garut Menggunakan Metodologi Berorientasi Objek Unified Approach (UA),” Algoritm. 10, vol. 1–10, 2013. DOI: https://doi.org/10.33364/algoritma/v.10-2.177
  8. Sudirman, E. R. H, and K. Rina, “). Perancangan rogram Aplikasi Transaksi Pembayaran SPP, UTS Dan UAS Menggunakan Metode Analisis Dan Desain Berorientasi Objek Model Unified Approach,” Algoritm. 9, pp. 1–9, 2012. DOI: https://doi.org/10.33364/algoritma/v.9-1.154
  9. D. C. Sihombing, “Perancangan dan Implementasi Sistem Informasi Administrasi Pembayaran SPP di SMP Negeri 1 Salatiga Menggunakan Metode Prototype (Tugas akhir),” 2012.
  10. L. J. Moleong, Moetodologi Penelitian Kualitatif. Bandung: PT. Remaja Rosdakarya, 2000.
  11. Nasution, Metodologi Penelitian Kualitatif. Bandung: Tarsito, 1998.
  12. Sugiyono, Metode Penelitian Kuantitatif Kualitataif dan Kombinasi (MixedMethods). Bandung: Alfabeta, 2016.
  13. Sugiyono, Metode Penelitian Kombinasi (Mixed Methods). Bandung: CV Alfabeta, 2018.
  14. R. Nurlaila, “Analisis sistem pencatatan piutang secara manual pada PUD pasar kota medan,” Sibatik J., vol. 1, no. 5, 2022. DOI: https://doi.org/10.54443/sibatik.v1i5.65
  15. N. Isadora, “Transaksi Sistem Informasi Pembayaran Spp Bimbingan Belajar Dengan NFC,” J. Ilm. SINUS, vol. 14, no. 1, pp. 11–20, 2018.
  16. D. Amanah, S. Wasiyanti, and L. Widiastuti, “Perbandingan Pencatatan Akuntansi Manual dengan Menggunakan Aplikasi Berbasis Komputer pada Depok Street Market,” J. Account. Inf. Syst., vol. 1, no. 2, 2021. DOI: https://doi.org/10.31294/jais.v1i02.922