DESAIN APLIKASI AKUNTANSI BERDASARKAN STANDAR AKUNTANSI KEUANGAN PADA KOPERASI SIMPAN PINJAM DI KOTA LHOKSEUMAWE, ACEH INDONESIA

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The purpose of this research is to design an accounting application for a savings and loans cooperative named Kospin Accounting version 1.0. The design of this application is expected to assist the management of savings and loans cooperatives in the City of Lhokseumawe in preparing financial statements based on accounting standards (SAK-ETAP). A total of 5 savings and loan cooperatives in Kota Lhokseumawe are sampled in this study. The development of the system in the design of accounting applications is done by the stages: 1) innitiation System; 2) System analysis; 3) Design of accounting applications; 4) Implementation of accounting applications; 5) Testing of accounting applications. The design of this accounting application uses visual basic applications as a programming language, Ms. Access as a data storage and crystal report as media preparation of reports. The results showed that the accounting system contained in the savings and loan cooperative in Kota Lhokseumawe is still done manually which includes recording of member data, recording of deposit data, recording of loan data, recording of loan installment data, recording of cash transactions and preparation of reports, the whole procedure is still done manually. Applications designed using the Microsoft Visual Basic program include all accounting processes in savings and credit cooperatives. Accounting applications designed to provide convenience, precision calculation, accuracy, speed of reporting process, as well as minimize errors that may occur. The forms used in this application are differentiated by type of transaction making it easier for the users.

Keywords: accounting application, saving and loan cooperative, financial accounting standard