PENGEMBANGAN PROTOTYPE SISTEM INFORMASI AKUNTANSI BERBASIS STANDAR AKUNTANSI ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) DI UMKM KABUPATEN BANYUMAS

Abstract

This research is intended to produce a model of social engineering through the development of SMEs accounting information system based Financial Accounting Standards Entities Without Public Accountability (SAK ETAP). SAK ETAP is the accounting rules issued by the Indonesian Institute of Accountants (IAI) to be applied by entities that are not publicly traded in the capital market, including SMEs and non-profit organizations. This research is an integral part of the mission of the Department Accounting Unsoed to carry out research and community service oriented to the development of public sector accounting, nonprofit, and SMEs. Research and community service related to rural information system has also been done before (Rusmana and Warsidi: 2011a; 2011b). Researchers managed to put together 4 Prototype accounting system for business services, merchandise business, manufacture, and agribusiness. Drafting system is driven by factors problems in the old system, the challenges of change in the external environment and the changing demands better in customer service. Prototype system of SMEs using better accounting documents by classifying transactions based on cash transactions, bank and non-cash transactions and non-bank as the main entry to the accounting system. In general, the researchers construct a prototype system of accounting for SMEs, in the following order, Overview SMEs, organizational structure and business processes of SMEs, Summary of Accounting Policies, Guidelines Accounts, Company Accounts and Format of Financial Statements, Standard Journal entries, Flowchart, Operation List and utilized forms. Although the outcome of case studies, prototype information system can be used by other organizations that have similiar characteristics business processes, both as a tool to improve governance and accountability of the management to stakeholders. In addition to the prototype system, this study will also produce output in the form of publications in international journals and teaching materials and laboratorium module of accounting information system providers service and non-profit organizations. This study uses a participatory action research methodology with the framework of the System Development Life Cycle (SDLC). Disperindagkop Banyumas as the partners have committed to provide the data and information needed and will implement its information system developed through this research. Keywords: SMEs, SAK ETAP, accounting information system