ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI SEKTOR PUBLIK DALAM OPTIMALISASI PENGELOLAAN KEUANGAN GAPOKTAN JERUK (Di Dusun Sumberbendo Desa Kucur Kecamatan Dau Kabupaten Malang)

The main issue faced by Gapoktan is the financial management process, which is still conducted manually and supported by Microsoft Excel. This condition leads to a high risk of recording errors, delayed financial reporting, and a lack of transparency. This study employs a descriptive qualitative approach with data collection techniques including interviews, observations, and documentation. The findings reveal that the implementation of an Accounting Information System (AIS), both using Excel and a web-based system, has had a positive impact on the effectiveness of financial management. The benefits include increased recording efficiency, improved accuracy of financial reports, better cash flow transparency, and enhanced accountability. The web-based system proves to be more superior than Excel, as it is capable of integrating various accounting functions in real-time, strengthening internal control, and simplifying the reporting process. Thus, the implementation of AIS at Gapoktan Jeruk significantly supports data-driven decision-making and increases the trust of members and stakeholders.