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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

Author

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  • Indrayati

    (Accounting Department State Polytechnic of Malang, East Java, Indonesia)

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.

Suggested Citation

  • Indrayati, 2021. "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, I," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 10(4), pages 167-175, October.
    • Handle: RePEc:rbs:ijfbss:v:10:y:2021:i:4:p:167-175
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    References listed on IDEAS

    as
    1. Tulus Tahi Hamonangan Tambunan, 2011. "Development of small and medium enterprises in a developing country: The Indonesian case," Journal of Enterprising Communities: People and Places in the Global Economy, Emerald Group Publishing, vol. 5(4), pages 68-82, January.
    2. Tulus Tahi Hamonangan Tambunan, 2011. "Development of small and medium enterprises in a developing country," Journal of Enterprising Communities: People and Places in the Global Economy, Emerald Group Publishing Limited, vol. 5(1), pages 68-82, March.
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