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. . 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. . 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. . 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. . 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. . 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. . 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  Fauzi, Rizki Ahmad. 2017. Sistem Informasi Akuntansi (Berbasis Akuntansi). Yogyakarta: CV. Budi Utama.  Mulyadi. 2001. Sistem Akuntansi Edisi Tiga. Jakarta : Salemba Empat  Mitchell, F., Reid, G., and Smith, J. 2000. Information System Development in the Smallfirm: The use of management accounting. CIMAPublishing  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  Fransisca T. 2015. Sistem Informasi Akuntansi dengan menggunakan Software Accurate dalam Penyusunan Laporan Keuangan. Manado :  European Commission (Enterprise and Industry Directorate-General).Final Report of the Expert Group: Accounting System for small enterprises – Recommendations and good Practices. November 2008.