Penggunaan Sistem Informasi Akuntansi terhadap Keberlanjutan UMKM
Keywords:
Accounting information system, MSMEs, Financial Management, Financial Reporting, FinanceAbstract
This research was conducted at MSMEs in Indonesia. The literature has shown that access to finance and capital is one of the major problems hindering the development of Micro, Small, and Medium-sized Enterprises (MSMEs). Poor quality of financial records is perceived as a source of MSMEs' lack access to banking credit. MSMEs owners and managers often lack the skills and knowledge needed to apply for a loan and meet bank standards. The purpose of the research is to relate MSMEs an accounting system for cash receipts, and disbursements. This type of research of descriptive. Data collection techniques with literature review methods. The results of research on MSMEs so far there has been no computerized accounting information system design. MSMES conducts a simple recording system, which is a system for recording cash receipt , disbursements and sales. MSMEs must be changes to accounting system manually and computerizing to be better in financial transaction and financial statements. MSMEs difficulties in preparing financial statement should start doing the design by making computerizes and manual-based accounting information system designs that are suggested relating to presentation of financial statements.
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