Development of accounting information system (SIA-UMKM) with waterfall approach to standardize UMKM financial report based on SAK-ETAP

The development of small and medium enterprises (SMEs) attract more serious attention from various circles either the government or the general public, the reason are because its role in increasing rate of employment, national income contribution (GDP) and because of its resilience to face obstacles. In general, SMEs themselves face two main problems, which are financial and non-financial problems. Non-financial issues such as: 1) lack of knowledge in marketing, which caused by the limited information they can get, and also the limited capability of SME to provide market demand 2) the lack of resources to develop human resources, and lack of understanding of finance and accounting. To solve the problem and speed up the process of growing and developing, SMEs needed a tool that could bridge between their stakeholders. This tool must be simple and user friendly one, that can make the Owner and employer of SMEs easy to use and help them to build their financial system. This study provides the development of information and communication technologic that create added value in the form of Accounting Software for SMEs in accordance with SAK – ETAP named SIA-UMKM. This paper presents the Development of Accounting information system (SIA-UMKM) with waterfall approach methods and using 5 tools of Unified Modelling Language (UML).