| Issue |
SHS Web Conf.
Volume 49, 2018
International Cooperation for Education about Standardization 2018 (ICES 2018) Conference Joint International Conference with 5th ACISE (Annual Conference on Industrial and System Engineering) and World Standard Cooperation Academic Day
|
|
|---|---|---|
| Article Number | 02006 | |
| Number of page(s) | 9 | |
| Section | Engineering | |
| DOI | https://doi.org/10.1051/shsconf/20184902006 | |
| Published online | 02 October 2018 | |
Development of accounting information system and accounting standards for small and medium enterprises (SME)
The Faculty of Economics, Universitas Kristen Surakarta,Jl.Monginsidi No.36-38, Surakarta, Jawa Tengah, Indonesia
* Corresponding email: endangsatyawati@uks.ac.id
At this time, small and medium enterprises play an important role in improving the economy of Indonesia, in terms of business number, job creation, and growth of national Economy. At this time many small, and medium enterprises are still in the manual recording process of financial transactions and financial reporting. The objective of this study is to develop an accounting information system method with Rapid Application Development (RAD) for SME as to answer whether there is an increased quality of information system in SME. The results of this research are as follows: 1) The small business enterprises are dominated by human resources. 2). Many of the owners of the small business enterprises do not understand the accounting and financial report system well. They operate with manual and conservative descriptions with a simple book noted. They have not known or have not been accustomed to computerized accounting system as well as have not known whether or not it is useful to support their business continuity. 3) Personal expenses and operational expenses paid by using the same sources.
Key words: Accounting Information System / Rapid Application Development / Accounting Standards / SME
© The Authors, published by EDP Sciences, 2018
This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0 (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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