Challenges of Accounting Software Use in Management of School Co-operatives
Sekolah Menengah Kebangsaan Naning
78000 Alor Gajah Melaka
MALAYSIA
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA
Universiti Teknologi MARA (UiTM) Melaka
Kampus Alor Gajah
Km 26 Jalan Lendu
78000 Alor Gajah Melaka
MALAYSIA
Abstract
Koperasi-koperasi sekolah di Malaysia telah menggunakan sistem perisian perakaunan yang dinamakan SEKKOP123 yang telah menjangkau usia sekitar sepuluh tahun. Sejak kebelakangan ini, isu penggunaan perisian tersebut yang kurang berjaya telah dibangkitkan. Bagi menangani isu tersebut kajian ini bertujuan menjawab persoalan berikut: Apakah cabaran yang timbul dalam penggunaan perisian perakaunan di koperasi sekolah? Bagaimanakah pihak yang bertanggungjawab atas penggunaannya membantu menghadapi cabaran tersebut? Secara umumnya kajian ini dijalankan secara kaedah kualitatif, menggunakan kajian kes dan temu bual. Satu set soalan temubual telah dibuat dan temubual telah diatur terhadap pengguna-pengguna perisian ini yang dipilih dari koperasi-koperasi sekolah. Sebanyak 10 pegawai telah ditemubual yang terdiri daripada bendahari koperasi sekolah, pegawai SEKKOP dan pegawai audit SKM. Dapatan kajian ini menunjukkan bahawa aspek kualiti sistem, kualiti maklumat dan kualiti perkhidmatan seperti mana yang terdapat dalam model DeLone dan McLean telah mempengaruhi tahap pengaplikasian perisian. Manakala dua aspek tambahan yang lain pula seperti aspek persekitaran dan aspek individu turut juga memberi kesan kepada pengaplikasian perisian. Dalam kajian ini aspek individu mempunyai perkaitan yang rapat dengan aspek yang lain, lalu menunjukkan terdapatnya hubungan yang dinamik antara aspek-aspek tersebut. Implikasi praktikal daripada kajian ini penekanan kepada perlunya pihak berkepentingan merencana mekanisme yang boleh menangani konflik tugas hakiki guru dan tugas pengurusan koperasi.
School co-operatives in Malaysia have been using computerized accounting software named SEKKOP123 - a system which has reached about the age of ten years. Recently the issue of the less-than-successful use of the software have been raised. To address this issue, this study aims to answer the following questions: What were the challenges arising from the implementation of accounting software in school co-operatives? How did the parties responsible for its use help to address those challenges? In general the qualitative methodology was employed, using case studies and interviews. A set of interview questions were prepared and interviews were conducted on selected software users and stakeholders from schools co-operatives. A total of 10 officers were interviewed, comprising of co-operative school treasurers, officers at SEKKOP Unit and an auditor at Malaysian Co-operative Commission. The results showed that the aspects of the model used by DeLone and McLean such as system quality, information quality and service quality have direct impact on the level of usage of the software. Two additional aspects; environmental and individual aspects, were also found to have effect on software application. In this study, aspect of individuals is highly related with other aspects, showing the existence of a dynamic relationship between them. Practical implication from the study is the stress on the importance for stakeholders to plan for mechanisms that would address the conflict of teachers’ core responsibilities and their cooperative management tasks.
