KARAKTERISTIK USAHA KECIL MENENGAH DAN PENERAPAN SISTEM INFORMASI AKUNTANSI SERTA SISTEM PENGENDALIAN INTERNAL UKM DI JAKARTA TIMUR

Authors

DOI:

https://doi.org/10.32493/JABI.v2i3.y2019.p274-297

Keywords:

small business, accounting information system, internal control systems

Abstract

The purpose of this study is to analyze the practice of accounting information system and internal control by Small Business in Indonesia. The Small businesses in Indonesia still face various problems, especially about funding. This funding issue arises because of the limitations of small businesses in the infrastructure of accounting records. There is no support to access funding from the Bank. Considering there are several levels of small businesses, it is also interesting to examine how the characteristics of small businesses are related to the extent of the application of accounting information systems, and the implementation of internal control. Data were collected through surveys using questionnaires distributed to small businesses in East Jakarta. The results of data analysis support previous research that small business has not apply the information system of accounting widely, scores obtained by most small business low both for accounting information system and internal control system.

References

Allah, T., August, P., Bhaza, S., Chigovanyika, T., Dyan, U., Muteweye, T., et al. (2013). Accounting Information Systems In The Fast Food Industry: A Valuable Tool For Small Business Survival. African Journal of Business Management, 7 (4), 260-264.

Caldeira, M., & Ward, J. (2001). Using Resource-Based Theory To Interpret The Successful Adoption And Use Of Information Systems & Technology In Manufacturing Small And Medium Sized Enterprises. The 9th European Conference on Information Systems (pp. 1159-1169). Bled, Slovenia: Global Co-Operation in the New Millennium.

Grande, E., Estébanez, R., & Colomina, C. (2011). The Impact Of Accounting Information Systems (AIS) On Performance Measures: Empirical Evidence In Spanish SMEs. The International Journal of Digital Accounting Research, 25-43.

Haryani, E. (2012). Accounting System For Small Business In Indonesia (Case Study Convection Business In Tingkir Lor Village). Journal of Arts, Science & Commerce, 3 (2), 104-111.

Kofi, M., Adjei, H., Collins, M., & Christian, A. (2014). Assessing Financial Reporting Practices Among Small Scale Enterprises In Kumasi Metropolitan Assembly. European Journal of Business and Social Sciences, 2 (10), 81-96.

Kurniawati, E., Kurniawan, E., & Kristiani, M. (2013). Accounting Information for Business Decision Making and Performance Assessment in Small and Medium Enterprises (SMEs). The Journal of Social Science , 67-95.

lhsan, H., & Sulastri, R. (2005). Effectiveness of Implementation of Internal Control System (SPI) on Small and Medium Enterprises (SMEs) in Padang City (Efektifitas Penerapan Sistem Pengendalian Intern (SPI) pada Usaha Kecil Menengah (UKM) di Kota Padang). Jumal Akuntansi Politeknik Negeri Padang, 1 (1), 1-12.

Oseifuah, E., & Gyekye, A. (2013). Internal Control In Small And Microenterprises In The Vhembe District, Limpopo Province, South Africa. European Scientific Journal, 9 (4), 241-251.

Prihatni, R., Zulaihati, S., & Noviarini, D. (2012). The Comprehension And Application Of Accounting Information System For The Small And Medium Enterprise. Journal Of Global Entrepreneurship, 3 (1), 26-41.

Putra, Y. (2014). Detecting Internal Control Problems Based on COSO and Islamic Perspective: Case on SMEs. Tazkia Islamic Finance and Business Review, 8 (1), 25-44.

Shinozaki, S. (2012). A New Regime of SME Finance in Emerging Asia: Empowering Growth-Oriented SMEs to Build Resilient National Economies. Asian Development Bank. Asian: ADB Working Paper Series on Regional Economic Integration.

Sitoresmi, L., & Fuad. (2013). Factors Affecting the Use of Accounting Information In Small and Medium Enterprises (Studies On Sido Rukun Semarang) (Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Kecil Dan Menengah (Studi Pada Kub Sido Rukun Semarang)). Diponegoro Journal Of Accounting, 2 (3), 1-13.

Teketel, T., & Berhanu, Z. (2009). Internal Control In Swedish Small And Medium Size Enterprises. Master Thesis Umeå School of Business - USBE.

Wahdini, & Suhairi. (2006). Perceptions of Accountants Against Overload of Financial Accounting Standards (SAK) for Small and Medium Enterprises (Persepsi Akuntan Terhadap Overload Standar Akuntansi Keuangan (SAK) Bagi Usaha Kecil Dan Menengah.) Simposium Nasional Akuntansi 9 (pp. 1-12). Padang : Simposium Nasional Akuntansi.

http://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/business/internal-controls-for-small-business.pdf.

Downloads

Published

2019-10-01

Issue

Vol. 2 No. 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)