PERANCANGAN DAN IMPLEMENTASI SISTEM AKUNTANSI BERBASIS TEKNOLOGI RETAIL MANAGEMENT UMKM

Abstract

This study will design and implement technology-based accounting system for management of retail SMEs . This research is a Higher Education grant competition that will take two years . For the first year of ongoing research , this study is only designed several prototypes . This research uses an action research design to solve the problem of SMEs (micro and small) in the management of accounting data in an integrated way . Reporting are designed consisted of three prototypes with different accounting models vary by field survey has been done to some small and micro businesses. To design a prototype, there are some accounting rules that do not apply specifically to the prototype due to the limitations of micro and small businesses in understanding accounting. Prototype two and three apply the accounting cycle from recording journalized until the preparation of the financial statements by the Financial Accounting Standards Entities Without Public Accountability (SAK ETAP). Final outcomes of this study in the second year is a computer-based accounting bookkeeping with excel. Excel selected so that businesses can change the display in accordance with company requirements.