SI-PEKA : SISTEM INFORMASI PENGELOLAAN KEUANGAN TERBUKA SEBAGAI BENTUK PENGENDALIAN INTERNAL ANGGARAN KEUANGAN DI LINGKUNGAN PENDIDIKAN

This article aims to describe the concepts of a sound financial management information system, technology-based financial management, and an open financial management information system (SI-Peka). First, a healthy financial management information system is described by the excellent quality of financial statements and the acquisition of unqualified opinions from the auditor. Second, technology-based financial management is one of the right solutions to control fraud in the education environment. Third, through the use of technology, a website can be created, namely SI-Peka, which integrates various information related to financial data in educational institutions to make it easier to supervise financial management and prevent fraud in financial reporting.