Fauzan Danur Gustiarama Implementasi Sistem Informasi Akutansi dengan Software Accurate pada UMKM

Implementation of Accounting Information System with Accurate
Software in Micro Small and Medium Enterprises in The
Preparation of Financial Statements
Anggota PKM :
F D Gustiarama, R M Soenjaya and T Susanti
Departemen Akuntansi dan Sastra Inggris, Universitas Komputer Indonesia,
Indonesia
*[email protected]
Abstract. This study aims to introduce Accurate software for small and medium enterprises in
order to make financial statements properly so that they can control their finances correctly. The
data collection method uses primary data collected directly from micro, small and medium
enterprises from interviews. The results of this study indicate several weaknesses such as
problems of buying and selling system in business which still uses the manual system therefore
affects the financial statements of businesses. The results of this study are financial statements in
digitalization form. The research results found several weaknesses such as the buying and selling
system that has been applied to Micro, Small, and Medium Enterprises, where it still uses a
manual system. It has an impact on the presentation of financial statements which is less
significant. In terms of advantages, after using Accurate, the micro, small, and medium business
can present financial statements correctly so that the results of these reports can be used to
control finances. This study uses a qualitative method which is a method of analysis by looking
for strengths in micro, small, and medium enterprises and comparing them before and after
implementing Accurate software. The application of a software-based accounting information
system itself makes it easy for them because it can reduce the risk of errors including calculations,
damage, or loss of financial documents. this method also speeds up the time to compile and
evaluate the financial results of businesses wherever they are. The use of this software does not
require the owner to have an educational background in accounting.
1. Introduction
The accounting information system is part of a financial reporting system that can be used to
monitor buying and selling transaction activities. [1]. Another definition of an accounting
information system according to Mulyadi (2001: 3), an accounting information system is an
organization of forms, records, and reports that are coordinated in such a way as to provide
financial information. [2]. Control in the SME context, accounting information is important
because it can help companies manage their short-term problems in critical areas such as costs,
expenses, and cash flow, by providing information to support monitoring and control. [3]. Accurate
itself is a financial statement management software created by the Indonesian country, this
software can be used for small until medium enterprises. This software provides free services for
its users. This is what makes SMEs in Indonesia prefer Accurate rather than MYOB which is paidbased for its users. Accurate itself is a financial statement management software created by the
Indonesian country, this software can be used for small until medium enterprises. This software
provides free services for its users. This is what makes SMEs in Indonesia prefer Accurate rather
than MYOB which is paid-based for its users.
Likewise, research conducted by Dr. Belal (2003) uses an accounting information system to
observe SMEs in Jordan regarding business transactions, Dr. Belal revealed that the majority of
SMEs had problems with a lack of accounting knowledge. Especially the making of financial reports
for SMEs who still lack knowledge of this. [4]. From the other research by Fransisca (2015) revealed
that SMEs that have used accounting applications or Accurate, every purchase and sale transaction
has used a sequential invoice number which can prevent data loss, the transaction data input
process is also more automatic by using a computer as a tool. for users and more importantly,
after using accurate software, data accuracy, data tidiness, and users can get financial reports
according to the time needed. [5]. The accounting information system has been recognized by
(European Commission (EC), 2008) that accounting information system is essential for the
successful management of any business entity, be it large or small. [6]. This study focuses on
investigating changes in financial statement-makers for SMEs who still use manual registers who
switch to using Accurate. Another purpose of this research is to change the lifestyle of SMEs who
still use manual methods that make a report said to be unhealthy in the financial report.
2. Method
2.1 Qualitative approach method
The method used in this research is a qualitative approach where the data used are primary and
secondary data from the sources of this research. Primary data comes from data or information
directly related to this study. Which data is obtained from internal sources and interviews with
SMEs, namely data or information about the buying and selling system applied by SME itself. This
source comes from The Soenjaya Grocery Store. Meanwhile, t secondary data was obtained from
the Accurate software management procedure book which uses to developing this research.
3. Results and Discussion
The results of this study were applied to SMEs Seonjaya Grocery Store which is located at Jl.
Cirangkong Desa Sukasari RT / RW 14/08 Kecamatan Cijambe, Subang Regency. This grocery
store sells basic necessities which are sold at retail and wholesale. This study took primary data
samples in the form of transaction data from January 1 to January 18, 2021.
3.1 Data Primer
Primary data is the original data purchase or sale transaction Soenjaya grocery store that has
changed into tabular form (Table 1)
Table 1. Sales and Purchase Transaction Data
Toko Grosir Soenjaya
01/01/2021
01/01/2021
02/01/2021
03/01/2021
03/01/2021
04/01/2021
05/01/2021
08/01/2021
09/01/2021
11/01/2021
12/01/2021
13/01/2021
14/01/2021
15/01/2021
16/01/2021
17/01/2021
18/01/2021
remaining income from December 2020 which will be put into cash worth Rp
2,405,000
Buy shop supplies in cash for Rp 400,000
Telah sold merchandise inventory for Rp 367,500
Pay a Utility (Water & Electricity) fee of Rp 300,500
Merchandise Inventory has been purchased for Rp 136,500
Purchased a merchandise inventory of Rp 1,200,000 and purchased shop equipment
Rp 1,000,000 and was only paid Rp 650,000
Has received a cash income of Rp 350,000
Has sold Rp 400,000 merchandise inventory in cash
Has sold merchandise inventory for Rp 200,000 on credit
Purchase an merchandise inventory of Rp 500,000 worth of merchandise
Has sold Rp 135,000 merchandise inventory
Has sold Rp 350,000 merchandise inventory
Has sold Rp 200,000 merchandise inventory
Has sold Rp 200,000 merchandise inventory on credit
Received trade receivables from transactions dated 09/01/2021
Received trade receivables from transactions dated 15/01/2021
Has sold Rp 175,000 merchandise inventory
The results of (Table 1) are changed into the book keeping in the form of a general journal that can
be used as a history in accounting records (Table 2)
Tanggal
Description
Debet
Credit
01/01/2021
01/01/2021
02/01/2021
03/01/2021
03/01/2021
04/01/2021
05/01/2021
08/01/2021
09/01/2021
11/01/2021
12/01/2021
13/01/2021
14/01/2021
15/01/2021
16/01/2021
17/01/2021
18/01/2021
Cash
Equty
Supplies
Cash
Cash
Inventory
Utilities Expense
Cash
Inventory
Kas
Inventory
Cash
Equipment
Cash
Account Payable
Cash
Income
Cash
Inventory
Account Receivable
Rp 2.405.000
Rp 2.405.000
Rp 400.000
Rp 400.000
Rp 367.500
Rp 367.500
Rp 300.500
Rp 300.500
Rp 136.500
Rp 136.500
Rp 1.200.000
Rp 1.200.000
Rp 1.000.000
Rp 650.000
Rp 350.000
Rp 350.000
Rp 350.000
Rp 400.000
Rp 400.000
Rp 200.000
Rp 200.000
Inventory
Cash
Cash
inventory
Cash
Inventory
Cash
Inventory
Account Receivable
Inventory
Cash
Account Receivable
Cash
Account Receivable
Cash
inventory
Rp 500.000
Rp 500.000
Rp 135.000
Rp 135.000
Rp 350.000
Rp 350.000
Rp 200.000
Rp 200.000
Rp 200.000
Rp 200.000
Rp 200.000
Rp 200.000
Rp 200.000
Rp 200.000
Rp 175.000
Rp 175.000
3.2 Secondary Data
This secondary data is the application of primary data that is inputted in the Accurate Software.
Before inputting data there are several steps to make the database in Accurate software;
a) Inputting store information
The first step that must be taken to initiate a financial transaction using Accurate software
is input the name and information of the shop / company on the Quick Setup menu
Figure 1. Input Company/Store name and information
b) Input Accounting Periods
In this step, the Accurate user requires the contents of the accounting period according to
the required period (See Figure 2).
Figure 2 input Accounting Period
c) Change the account number and name
In this step, users are free to change the number and account name provided by Accurate 5
software, because the system in this software provides freedom for them. Account number
and name provided (Figure 3) and to change account number and name (Figure 4).
Figure 3 Change number or Name Account
Figure 4 List Number and Name Account
d) Input Seller and Purchase Transactions
This step is the essence of this research, because the input of a transaction has a formula
that must be understood for new users of Accurate software. If the formula is not applied
or incorrectly by the user, invalid financial statements will occur. The transaction formula
is in (Table 3).
Table 3. Formula
Name Account
Debet
Assets (Current/Fixe)
Account
Payable
(Liabilities)
Equity
Revenue
Expense
Credit
+
-
-
+
+
+
+
-
Normal balance
Debet
Credit
Credit
Credit
Debet
e) Transaction data entry
If you already understand the formula. Enter transactions periodically until the end of the
accounting period which coincides with the end of the month (see Figure 5)
Figure 5 Transaction data Entry
f) Results of Financial reports
This step is the last step in Accurate software, where this result can be an Income Statement,
Cash Flow, General Journal. In this study, only reports were needed in the form of Cash
Flow (Figure 6) and General Journal (Figure 7).
Figure 6 Statement of Cash Flow
Figure 7 General journal
Conclusion
The results of this study found that SMEs' level of concern for financial statements was very lacking, so that
the SMEs forgot, even didn't make any sales or purchase transaction data which affected uncontrolled cash
flow, and the results of unknown profit and loss. In this research, it shows SMEs owners how to manage
financial reports simply through the use of Accurate software that is easily accessible for everyone, Accurate
software is very helpful for Indonesia SMEs, especially for those who do not have financial statement data
in their business activities. Toko Soenjaya is one example of the many SMEs in Indonesia that still don't
have any financial data in their business, this study took a sample of transaction data from the Toko Soenjaya
starting from January 1 to January 18 proving that this accurate software is very helpful for the store. the
results of the financial statements are very clear and transparent so that they can be used for comparison or
analysis for the next period.
References
[1] Fauzi, Rizki Ahmad. 2017. Sistem Informasi Akuntansi (Berbasis Akuntansi). Yogyakarta: CV.
Budi Utama.
[2] Mulyadi. 2001. Sistem Akuntansi Edisi Tiga. Jakarta : Salemba Empat
[3] Mitchell, F., Reid, G., and Smith, J. 2000. Information System Development in the Smallfirm: The
use of management accounting. CIMAPublishing
[4] Dr. Belal Yousef Al Smirat 2003. The Use of Accounting Information by Small and Medium
Enterprises in South District of Jordan,( An empirical study). Research Journal of Finance and
Accounting Vol.4, No.6, 2013
[5] Fransisca T. 2015. Sistem Informasi Akuntansi dengan menggunakan Software Accurate dalam
Penyusunan Laporan Keuangan. Manado :
[6] European Commission (Enterprise and Industry Directorate-General).Final Report of the Expert
Group: Accounting System for small enterprises – Recommendations and good Practices.
November 2008.