Latbual, Lusia (2026) Analisis Persepsi Anggota Tarekat Maria Mediatrix Terhadap Rencana Penerapan Sistem Akuntansi Digital Pada Lembaga Keagamaan Non-Profit. Skripsi thesis, STIE YKPN YOGYAKARTA.
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Abstract
Perkembangan teknologi digital mendorong lembaga keagamaan non-profit untuk meningkatkan transparansi dan akuntabilitas pengelolaan keuangan melalui sistem akuntansi digital. Namun, dalam konteks komunitas religius, penerapan teknologi tidak hanya berkaitan dengan aspek teknis, tetapi juga dipengaruhi oleh nilai spiritual dan budaya organisasi. Penelitian ini bertujuan untuk menganalisis persepsi anggota Tarekat Maria Mediatrix terhadap rencana penerapan sistem akuntansi digital pada lembaga keagamaan non-profit. Penelitian menggunakan pendekatan kualitatif fenomenologis dengan teknik pengumpulan data berupa wawancara mendalam, observasi partisipatif, dokumentasi, dan kuesioner terbuka. Informan penelitian terdiri atas pimpinan komunitas, bendahara, serta anggota yang terlibat dalam administrasi dan pengelolaan keuangan. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan dengan triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa sistem pencatatan keuangan masih dilakukan secara manual dan dinilai kurang efisien. Mayoritas anggota memersepsikan sistem akuntansi digital sebagai sarana untuk meningkatkan kerapian administrasi, transparansi, dan akuntabilitas keuangan. Namun demikian, terdapat kekhawatiran terkait kesiapan sumber daya manusia dan perbedaan tingkat literasi teknologi. Nilai religius seperti kesederhanaan hidup dan ketaatan memengaruhi cara anggota memaknai digitalisasi, sehingga penerapan sistem akuntansi digital dipandang perlu dilakukan secara bertahap dan disertai pendampingan yang selaras dengan budaya komunitas. The development of digital technology has encouraged non-profit religious organizations to improve financial transparency and accountability through digital accounting systems. However, within religious communities, technological adoption involves not only technical considerations but also spiritual values and organizational culture. This study aims to analyze the perceptions of members of the Tarekat Maria Mediatrix toward the planned implementation of a digital accounting system in a non-profit religious institution. The research employs a qualitative phenomenological approach using in-depth interviews, participatory observation, documentation, and open-ended questionnaires. Informants include community leaders, treasurers, and members involved in administrative and financial management activities. Data analysis was conducted through data reduction, data display, and conclusion drawing, supported by source and method triangulation. The findings indicate that financial recording is still predominantly manual and perceived as inefficient. Most members view the planned digital accounting system as beneficial for improving administrative order, financial transparency, and accountability. Nevertheless, concerns remain regarding human resource readiness and differences in digital literacy among members. Religious values such as simplicity and obedience influence how members interpret digitalization, leading to the conclusion that the implementation of a digital accounting system should be carried out gradually and accompanied by appropriate guidance aligned with the community’s spiritual and cultural values.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Tugas Akhir ini bisa dilihat di perpustakaan dengan Call Number LAT A 8163/2026 |
| Uncontrolled Keywords: | persepsi anggota, sistem akuntansi digital, lembaga keagamaan non-profit, nilai religius. member perceptions, digital accounting system, non-profit religious organization, religious value |
| Subjects: | AKUNTANSI > Sistem Informasi Akuntansi |
| Divisions: | Program Sarjana > Ringkasan Skripsi Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 01 Jul 2026 04:49 |
| Last Modified: | 08 Jul 2026 05:43 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/3592 |
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