The current research aimed to investigate the need for study program to develop curriculum to meet the demands of international accreditation. CIPPO (Context, Input, Process, Product, Outcomes) evaluation model was applied through a mixed-method approach with sequential exploratory strategy: 1) collecting and analyzing qualitative data by presenting the needs of each scope of study from the stakeholder point of view and reviewing curriculum documents; 2) analyzing quantitative data from the questionnaires to measure the satisfaction level and fulfillment of the improvement needs. The result of the context evaluation suggested the need to review the curriculum documents, to adjust the learning load, and some of the contents of the semester learning plan. The input evaluation found that the availability and quality of the lecturers were good, and the learning facilities and resources were adequately provided, yet their utilization required improvement. The result of the process evaluation showed that the learning implementation was perceived to be good, so it necessitated the lecturer competence improvement in benefiting information technology media and learning modules based on researches. The result of the product evaluation suggested that the learning assessment given by the lecturers was good that the improvement demand lay in the assessment of attitude. The outcome evaluation showed that the satisfaction of alumni and alumni users was good, and it required continuous improvement in the contexts, input, processes and products as the main services of the study program.
This qualitative research aims to determine how the design of the cash inflow of the accounting information system (AIS) in Sabilurrosyad Islamic boarding school in Malang. Semi-structured interviews, FGD and documents were used to answer the research question. It was found that the control environment, risk understanding, information and communication and monitoring in this boarding school were still not good. The design of the AIS of cash inflow is done by drafting the cash receipt form, which is the internal evidence needed to support external evidence. Evidence of the first note is also designed in the form of a cash book that is written manually at each cash-in transaction. Flowchart design consists of a flowchart procedure for receiving donations, payment of SPP instalments and payment of building instalments. The recommendation for the Sabilurrosyad boarding school is that the transactions that occur can be clarified and recorded in an orderly manner in the forms and records that exist. There is a separation of duties between the cashier and the accounting department as well as the purchasing and warehouse parts. The organizational and control activities need to be improved with the approval of school principals for non-routine expenditures.
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