Accounting Information System Implementation and Compatibility with MSMEs Accounting Standards for Preparing Financial Statements at Micro, Small and Medium Enterprises (MSMEs) in Malang, East Java, Indonesia

Indrayati
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Indrayati: Accounting Department State Polytechnic of Malang, East Java, Indonesia

International Journal of Finance & Banking Studies, 2021, vol. 10, issue 4, 167-175

Abstract: This study aims to determine the application of Accounting Information Systems in micro, small and medium enterprises in Malang Raya. With a population of entrepreneurs of trade and services and industry in Malang with a sample of 200 respondents. The form of research is interpretive research with primary data, and data collection is a survey using a questionnaire. The study results indicate that many micro and small companies in Malang Raya have implemented accounting information systems but have not been able to perfectly compile complete financial reports that can be used for economic decision-making. However, medium-sized companies have started to make perfect records. Accounting information systems include purchasing systems, sales systems, production systems, cash disbursements, and cash receipts systems.

Keywords: Accounting information system; MSMEs accounting standards; Financial statements (search for similar items in EconPapers)
Date: 2021
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