ADOPSI TEKNOLOGI UMKM BERORIENTASI EKSPOR UNTUK PELAPORAN KEUANGAN: STUDI DI KABUPATEN BANYUMAS

Abstract

This paper presents the result of an inquiry which investigates the adoption of technology for financial reporting purposes among export oriented small and medium sized firms (SMEs) in Indonesia. Most computerized accounting information systems currently available are designed for large organization, while the need for putting accounting data confidentiality, integrity and availability is also a major concerned of small business (SMEs). Using questionnaire survey, data was collected from 25 firms which produce potentially exported goods such batik, brown sugar, souvenirs and foods. Findings from this study suggest that the adoption of technology for financial reporting among small and medium enterprises is minimal. Only a very small percentage of firms that prepared accounting information internally use computerized Accounting Information System (AIS). Among identified factors that are hindering technology adoption SMEs are lack of awareness of available software technologies, high investment cost, lack of technical skills in technology operation, a lack of knowledge about technology selection, adoption, and implementation as well as a lack of knowledge in organizational development and strategic planning. Furthermore, very few firms seek financial advice from accounting firm. This study provides important insights into the practice of financial accounting among export oriented SMEs, which has received little attention thus far from academic, governmental and professional bodies.