Now there are 4 current Accounting Standards in
Indonesia, they are Pernyataan Standar Akuntansi Keuangan -
International Financial Reporting Standards (PSAK-IFRS),
Standar Akuntansi Keuangan - Entitas Tanpa Akuntabilitas Publik
(SAK-ETAP) or Financial Accounting Standards - Entities without
Public Accountability, PSAK-Syariah or International Financial
Reporting Standards-Sharia, dan Standar Akuntansi Pemerintah
(SAP) or Government Accounting Standards. The existence of
different purposes of nonprofit and commercial organizations
caused the differences in presenting financial statements among
users of financial statements. One derivative of the Statement of
Financial Accounting Standards (PSAK) for nonprofit
organizations is PSAK 45. Technology development makes the
increasing of transparence and accountability for commercial and
nonprofit organizations. Thus, nonprofit organizations require an
accounting system as a tool to collect, store and disseminate data
for planning, controlling, coordinating, analyzing and financial
decision-making purposes in accordance with PSAK 45 of 2011.
With the existence of computer-based accounting information
system, it can further facilitate the organization in preparing the
accounting reports to be more accurate and accountable. This
research aims to compare the manual process of PSAK 45
accounting cycle with a software model that can implement the
financial records standards for nonprofit organization as contained
in PSAK 45 which is published by Ikatan Akuntan Indonesia (IAI)
or Indonesian Institute of Accountants. The result of the research
is the SIA or Accounting Information System (AIS) implementation
result that can produce some financial transaction process in
accordance with the accounting cycle and financial statement such
as cash flow statement, activity report, and statement of financial
position.