DEVELOPMENT OF AN INTEGRATED ACCOUNTING SYSTEM BY RESOURCE-EVENT-AGENT APPROACH (A CASE STUDY AT KOPERASI PEGAWAI DANA PENSIUN TELKOM)

Abstract

Koperasi Pegawai Dana Pensiun Telkom is a cooperative organization that is established by PT. Dana Pensiun Telkom. As a common business entity, financial report is required to give information to the shareholders or decision maker about organization’s financial state. Decision maker in this case is the board of directors. Based on this financial report, board of directors may decide the organization’s strategies. Financial report which has an important role in decision making process has a problem on its publishing time. This delayed financial report’s publishing time makes decision making process become hampered. This problem is caused by three factors, such as disintegrated data and application, and transaction journalizing process which is still using manual method. Resource-Event-Agent approach’s role on this research is to facilitate the modelling data process so that the data and application integration become more effective. The modelled data using Resource-Event-Agent can fulfil organization business process requirements especially for automating the transaction journalizing process. By using Resource-Event-Agent, the system that can be a solution is Integrated Accounting System. This system will integrate data, application, and automating the transaction journalizing process. On the future, Resource-Event-Agent can be used to model every data on every business activities on the organization