Accounting Information System Implementation and Compatibility with MSMEs Accounting Standards for Preparing Financial Statements at Micro, Small and Medium Enterprises (MSMEs) in Malang, East Java, Indonesia

Abstract

This study aims to determine the application of Accounting Information Systems in micro, small and medium enterprises in Malang Raya. With a population of entrepreneurs of trade and services and industry in Malang with a sample of 200 respondents. The form of research is interpretive research with primary data, and data collection is a survey using a questionnaire. The study results indicate that many micro and small companies in Malang Raya have implemented accounting information systems but have not been able to perfectly compile complete financial reports that can be used for economic decision-making. However, medium-sized companies have started to make perfect records. Accounting information systems include purchasing systems, sales systems, production systems, cash disbursements, and cash receipts systems.

Keywords: {'name': 'accounting information system, MSMEs accounting standards, financial statements'}

Authors & affiliations

Indrayati Indrayati
Affiliation not supplied

Deposited references

Supplied references, not a list of publications citing this article.

Almujad, S and Budiutomo, s. (2017) 'The Effect of ETAP-Based Accounting on the Quality of MSME Financial Reports,' Journal of Accounting and Financial Research, 5(1), pp. 1541-1550.

Anna, Yane Devi. (2011). Analysis of the Application of Accounting and Financial Reports in Small and Medium Enterprises. T-shirt Industry Center in West Java. National Seminar on "Strengthening MSMEs as Indonesia's Leading Economic Sector." Telkom Institute of Management (IMT). Bandung.

Ari Nurul Fatimah. (2017). Analysis of the Application of Five Small Businesses in the Implementation of SAK EMKM in Purworejo Regency. E-Jurnal. Gajahmada University.

DOI: 10.20885/jsb.vol20.iss1.art1

Auliyah, Iim Ma'rifatul. (2012). Application of Accounting Based on SAK ETAP at UKM Kampung Batik in Sidoarjo. Scientific articles. Perbanas School of Economics, Surabaya.

Ayu Marsa Devany. (2017). Benefit Analysis of Accounting Information Systems That Can Generate Financial Reports Based on Micro, Small, and Medium Entities Financial Accounting Standards (SAK EMKM) in SMEs with Small Turnover (Case Study on ARA SMEs). Scientific Journals. Brawijaya University. Vol.6 No.1

Baridwan, Zaki, (2004), Intermediate Accounting, 8th Eidisi, Faculty of Economics UGM, Yogyakarta.

Bellamita Padamandari. (2017). Batik SMEs in Surabaya Against Bookkeeping Within the Framework of ED SAK EMKM. E-journal. Airlangga University

DOI: 10.26460/ad.v3i2.5190

DOI: 10.31106/jema.v15i2.1126

Djuwito. (2017). Application of Financial Statement Preparation in Small, Medium Enterprises Based on SAK EMKM in Surabaya. Journal Economy Business No. 2 Volume 15 August 2010. Gunadarma University.

Francisdemien. (2017). Preparation of Financial Statements Based on SAK EMKM on Catfish Farms (Case Study on Fajar Catfish Farms). E-journal. Tanjung Pura University. Vol.6 No.1

Hussein. (2008). Research Methods For Business Thesis And Thesis. Jakarta. PT Rajangrafindo Persada

Indonesian Accountants Association. (2016). Financial Accounting Standards Small And Medium Entities. Jakarta.

Isnawan, Ganjar. (2012). Practical Accounting for MSMEs. Jakarta: Laskar Aksara.

Jaya, Abdika and Hidayaturrohman. (2016). Designing an Accounting System Based on SAK ETAP in Small and Medium Enterprises (UKM) Kopi Sahabat, Lubuk Linggau City. EMBA Journal, Vol. 3 (2).

Kartikahadi. (2012). Financial Accounting Based on SAK based on IFS. Jakarta. SalembaFour.

Ketut Ari Warsadi. (2017). Application of Preparation of Financial Statements in Small, Medium Enterprises Based on Financial Accounting Standards for Micro, Small, and Medium Entities At PT. MAMA JAYA. E-Journal. University Education Ganesha

DOI: 10.1108/jec.2011.32905aaa.002

Muchid, Abdul. (2012). Preparation of Financial Statements Based on Financial Accounting Standards – Entities Without Public Accountability (SAK – ETAP) (Case at UD. Furniture Novell in Banyuwangi). Jember: University of Jember.

Muhammad Ade Irshad. (2017). Test the application of SAK EMKM in a cloud computing-based accounting bookkeeping system. E-journal. Ujung Pandang State Polytechnic Raja, Oskar, et al. 2010. Tips for Success in Establishing and Managing MSMEs. Jakarta. El press

Mulyadi, (2010), Accounting Systems, Salemba Empat Publishers, Jakarta. .

Musmini, Lucy Sri. (2012), Accounting Information System to Support Small Business Management Empowerment (Case Study at Taliwang Restaurant, Singaraja), Vocational Journal of Accounting Research, Vol. 2 No.1, April 2013, ISSN 2337 – 537X. Diploma III Program Accounting Department, FEB Undiksha.

Musyarofah, S. (2013) 'Analysis of Perceptions of SAK ETAP on Business Performance in MSMEs in Semarang City,' Accounting Analysis Journal, 2(3), pp. 352–359.

Narsa, I. M., Widodo, A. and Kurnianto, S. (2012) 'Revealing the Readiness of MSMEs in Implementing Financial Accounting Standards for Entities Without Public Accountability (Psak-Etap),' Economics Magazine, 22(3), pp. 204–214.

Ni Komang Ismadewi. (2017), Financial Statements under Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Boiler Chicken Livestock Business.

Rahman, A. and Suhartati, T. (2012) ‘The Influence of Accounting Information System Implementation and Audit Quality.

Romney, B. Marshall, and Paul John Steinbart, (2016). Accounting Information Systems, Edition 13, Salemba Empat Publishers, Jakarta.

DOI: 10.21002/jaki.2012.01

Soraya, E. and Mahmud, A. (2016) 'Factors Influencing the Need for Financial Accounting Standards for Entities Without Public Accountability, Journal of Accounting Analysis, 5(1), pp.1-8.

Suwardjono, (2013), Accounting Theory, BPFE, Yogyakarta.

DOI: 10.1108/17506201111119626

Tambunan, Tulus. (2012). Micro, Small and Medium Enterprises in Indonesia, Important Issues, Jakarta: LP3ES.