Implementasi Sistem Informasi Berbasis Teknologi Dalam Pengelolaan Keuangan Untuk Meningkatkan Transparansi Pada Koperasi Simpan Pinjam Credit Union Bahtera Sejahtera
DOI:
https://doi.org/10.59603/projemen.v13i1.1223Keywords:
Technology-Based Information System, Financial Management, Transparency, Credit Union, conflict management, Savings and Loan CooperativeAbstract
Technology-based information systems play an important role in financial management to enhance transparency. Financial transparency is a crucial factor for the sustainability of financial institutions and for building members’ trust. This study aims to analyze the implementation of a technology-based information system in financial management to improve transparency at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera. This research employed a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results indicate that financial management at Credit Union Bahtera Sejahtera has been conducted online using the ESCETE application. Through this application, members are able to independently access financial data, while the financial reporting process is carried out transparently and can be accounted for.
Furthermore, financial management is implemented through several stages, including planning and budgeting, recording and processing financial transactions, internal control, reporting and accountability, as well as the application of financial governance and compliance. The implementation of a technology-based information system has proven to enhance transparency, strengthen accountability, and support increased member trust in cooperative management.
References
Antou, G. P., Kolit, Y. A. D. D., Patty, T. F. Q., & Da Rato, E. Y. (2025). Analisis Rasio Keuangan Pada KSP Kopdit Suru Pudi Koting. Jurnal Projemen UNIPA, 12(2), 170-181.
Bodnar, G. H., & Hopwood, W. S. (2021). Accounting information systems (15th ed.). Pearson Education.
Creswell, J. W., & Poth, C. N. (2021). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). Sage Publications.
Evivivania, E., Herdi, H., Aurelia, P. N., & Lewar, M. V. N. (2025). Analysis of the Implementation of Internal Control in the Presentation of Financial Statements Based on SAK ETAP at KSP Kopdit Tuke Jung. Neo Journal of economy and social humanities, 4(3), 549-561.
Hall, J. A. (2021). Accounting information systems (10th ed.). Cengage Learning.
HandWiki. (2022). . In HandWiki Encyclopedia.
Hendar. (2020). Manajemen perusahaan koperasi. Erlangga.
International Credit Union Regulators’ Network. (2020). Credit union financial management and governance. ICURN.
Jawa, S. K., Herdi, H., Lamawitak, P. L., & Patty, T. F. Q. (2024). Improving the Economic Welfare of Members through Productive Loan Services at KSP Kopdit Guru Kelubagolit. Neo Journal of economy and social humanities, 3(3), 221-235.
Kolit, Y. A. D. D., Wahidahwati, W., & Mildawati, T. (2023). Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Yang Dimoderasi Lingkungan Eksternal. Owner: Riset dan Jurnal Akuntansi, 7(3), 2072–2082
Laudon, K. C., & Laudon, J. P. (2022). Management information systems: Managing the digital firm (17th ed.). Pearson Education.
Laura, B., Mitan, W., & Dilliana, S. M. (2023). Analisis Sistem Informasi Akuntansi Berdasarkan ISAK 35 Pada Organisasi Nonlaba (Studi Kasus Pada Paroki Hati Yesus Yang Mahakudus Ili). Jurnal Riset Ekonomi dan Akuntansi, 1(3), 199–212
Lewar, M. V. N. (2025). Comparative analysis of financial performance based on the Pearls method in credit unions under PUSKOPDIT Nusa Tenggara Timur. Jurnal Economic Resource, 8(2), 1541-1522.
Mardiasmo. (2021). Akuntansi sektor publik (edisi terbaru). Andi Offset.
Meak, K. A. D., Herdi, H., Diliana, S. M., & Kolit, Y. A. D. D. (2024). Analysis of the Effectiveness of Credit Granting Procedures in the Homestay Business Sector Fostered by KSP Kopdit Obor Mas. Neo Journal of Economy and Social Humanities, 3(4), 297–309
Moleong, L. J. (2021). Metodologi penelitian kualitatif. PT Remaja Rosdakarya.
Nuran, F. R. A., Dince, M. N., Fransesco, T., Patty, Q., & Tokan, M. G. M. (2023). Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Koperasi Obor Mas Cabang Utama Sikka. JURNAL ONLINE INSAN AKUNTAN, 10, 70-89.
Rejeki, E. S., Diliana, S. M., & Lewar, M. V. N. (2024). Pengaruh Pendapatan Bunga Pinjaman Terhadap Profitabilitas Koperasi Pada Ksp Kopdit Pintu Air Cabang Bajawa. OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi, 9(1).
Rudianto. (2020). Akuntansi koperasi. Erlangga.
Sareng, K. R. D., Dince, M. N., Patty, T. F. Q., & Antou, G. P. (2026). Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi. JURNAL ONLINE INSAN AKUNTAN, 10(2), 15-35.
Sekaran, U., & Bougie, R. (2020). Research methods for business: A skill-building approach (8th ed.). Wiley.
Sugiyono. (2020). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Undang-Undang Republik Indonesia Nomor 25 Tahun 1992 tentang Perkoperasian
World Council of Credit Unions. (2021). Credit union system and structure. WOCCU.
Zed, M. (2022). Metode penelitian kepustakaan. Yayasan Obor Indonesia.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Projemen UNIPA
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
