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Nusantara Journal of Behavioral and Social Science. 2022; 1(4): 117-120
https://doi.org/10.47679/njbss.202218
ISSN 2828-1039 (print), ISSN 2828-0733 (online)
UKInstitute
Analysis of Factors Influencing the Application of Accounting
Information Systems in UMKM, Dimsum, Seceng Pajaresuk,
Pringsewu
Riska Agi Sawitri1*), Eka Nurzanah1, Selly Puspita Sari1, Annida Dahrul2, Rully Afrita
Harlianty2, Hamid Mukhlis2, Vivi Imelda1
Published online: 30 November 2022
Abstract:
This study aims to determine the factors that influence the application of accounting information systems in
UMKM Dimsum Seceng Pajaresuk, Pringsewu. The research was conducted using qualitative methods, the researchers
analyzed the data and information obtained from interviews and observations. The subject of this research is UMKM Dimsum
Seceng Pajaresuk Pringsewu. The results showed that UMKM Dimsum Seceng Pajaresuk Pringsewu had not implemented an
accounting information system due to factors namely limited capital, limited human resources, weak business networks and
capabilities, limited business facilities, and infrastructure. This has caused UMKM Dimsum Seceng Pajaresuk to not be able
to use the accounting information system.
Keywords: Factor
,
Information Systems, UMKM
INTRODUCTION
UMKM is one of the pillars of the Indonesian economy.
This is supported by various facts and data which state that
the Indonesian economy is still dominated by sectors with
low productivity, such as agriculture, trade, and home
industry. Such a sector is usually referred to as UMKM. The
obstacle that is often faced in the development of UMKM is
the limited supporting facilities and infrastructure,
especially technology for accounting and making financial
reporting, they are not able to provide financial reports that
are timely, accurate, and according to guidelines set by the
government. An accounting Information System is an
organization of forms, records, and reports that are
coordinated in such a way as to provide the financial
information needed by management to facilitate company
management (Mulyadi, 2016).
The application of accounting in a business is still poorly
understood by UMKM actors. Business actors usually only
do bookkeeping, limited to recording income and expenses.
This resulted in the company's net profit being difficult to
know so that applying for credit for venture capital was
difficult to obtain because most of the UMKM actors had
limitations in producing quality financial reports so many
entrepreneurs had gone out of business due to a lack of
application of accounting records to obtain funds from
banking. Financial management is a problem that is often
neglected by UMKM actors which then has an impact on
accounting records. The importance of preparing financial
reports for UMKM is actually not only for ease of obtaining
credit, but for controlling assets, capital, liabilities, income
planning, cost efficiency, and making business decisions.
UMKM Dimsum Seceng Pajaresuk is a business engaged
in the food (culinary) sector. The establishment of the
UMKM Dimsum Seceng started with an owner who enjoyed
culinary delights so that the owner was interested in
opening the business. Because besides being easy to process,
dim sum is also practical for selling. The year the UMKM
Dimsum Seceng was founded was in August 2021 with the
owner's name Etikasari and located at Lintas Barat Pajaresuk
Jl. Imam Bonjol. There are 3 branches, namely in Sukoharjo,
Pajaresuk, and Pringsewu (Jalan Kh. Gholib).
The existence of an electronic-based Accounting
Information System shows that this is a change caused by
increasingly sophisticated technological developments.
Recording of the accounting cycle, which in ancient times
used a manual system, has shifted to using a computer
(electronic) system (Abral, 2016). Judging from the
background above, the formulation of the problem in this
study is how to apply accounting information systems.
What factors have caused UMKM Dimsum Seceng Pajaresuk
Not to Use an Accounting Information System?
R E S E A R C H A R T I C L E
1*) Department of Accounting, Faculty of Social and Business,
Universitas Aisyah Pringsewu
2 Department of Psychology, Faculty of Social and Business,
Universitas Aisyah Pringsewu
*) corresponding author
Riska Agi Sawitri
Email: riskaagisawitri@gmail.com
Nusantara Journal of Behavioral and Social Science, 1(4), 2022, – 118
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LITERATURE REVIEW
The Accounting Information System (AIS) is an
integration of various transaction processing systems or
sub-AIS (Sugiyono, 2017). Because each processing system
transactions have transaction processing cycles, so the
Accounting Information System can also be said to be an
integration of various transaction processing cycles
(Susanto, 2017). Accounting Information Systems can be
manual pencil and paper systems, complex systems that use
modern information technology, or something in between.
However, the process is the same, namely collecting,
processing, storing, and reporting data and information
(Romney, 2014).
The development of Accounting Information Systems
can be added value to a company. The existence of an
Accounting Information System affects performance
(Kwarteng, 2018). Moreover, in the era of increasingly
sophisticated technology and the existence of an
Accounting Information System, it can facilitate the
activities of a company. In the Accounting Information
System, there are components, namely system users (HR),
procedures and instructions, data regarding the
organization and its activities, data processing software,
information technology infrastructure, internal controls,
and security measures that store AIS data (Romney, 2014).
Flow chart (flowcharts) is a pictorial analytical
techniques used to explain some aspect of an information
system in a clear, concise, and logical manner. Flow charts
record the way business processes are carried out and the
way documents flow through the organization (Romney,
2014). Flowcharts have different symbols in terms of form
and use. Like there are input/output symbols, processing,
flow symbols, and other symbols. Flowchart (flowchart)
consists of three types, namely document flowchart
(document flowchart), system flowchart (system
flowchart), and program flowchart (program flowchart). A
document flow chart (document flowchart) is used to
browse documents starting from the origin of the
document, the distribution of the document, and the
destination of the document until the document is not used.
System flowchart (system flowchart) describes the
relationship between the input, processing, and output of an
accounting information system. Program flowchart
(program flowchart), explains the logical sequence of data
processing carried out by the computer in running the
program (Krismiaji, 2015). The following are the symbols
used in drawing flowcharts.
Simbol Input/Output
Processing symbols
Current symbols and other symbols
According to Law no. 20 of 2008 concerning UMKM
(DPR, 2008) businesses that are classified as UMKM are as
follows:
1. Micro Business
a. Have a net worth of IDR 50,000,000 (five million
rupiahs) excluding land and business buildings or;
b. Have annual sales revenue (turnover) of IDR
300,000,000 (three hundred million rupiahs).
2. Small Business:
a. Has a net worth of Rp. 50,000,000 (fifty million
rupiahs) up to Rp. 500,000,000 (five hundred million
rupiahs) excluding land and buildings for business
premises or;
b. Have annual sales (turnover) of Rp. 300,000,000,000
(three hundred million rupiahs) up to Rp.
2,500,000,000 (two billion five hundred million
rupiahs).
3. Medium Enterprises:
a. Has a net worth of more than Rp. 500,000,000 (five
hundred million rupiahs) up to Rp. 10,000,000,000
(ten billion rupiahs) excluding land and buildings for
business premises or;
b. Have annual sales (turnover) of more than Rp.
2,500,000,000 (two billion five hundred million
rupiahs) up to Rp. 50,000,000,000 (fifty billion
rupiahs).
The factors that cause the application of information
systems include:
Nusantara Journal of Behavioral and Social Science, 1(4), 2022, – 119
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1) Level of education
The ability of business owners greatly influences the
preparation and use of accounting information. The
ability of the owner of a small and medium company can
be determined by the formal education of the owner of
the company. The level of formal education of owners of
small and medium enterprises greatly influences their
preparation and use of financial and management
accounting information. The owner's low level of formal
education (elementary to high school education level)
will have low preparation and use of accounting
information compared to the owner's high level of
formal education (university). This is why higher
accounting teaching materials are given in higher
education compared to lower education (Astuti, 2014).
2) Length of effort
The length of business in this case is the length of
time UMKM has been established or the age of the
UMKM since the business was founded until the
completion of business activities (Arizal, 2013). The
longer the business runs, it will result in the
development of a significant business in a positive or
negative direction. The development of this business is
in the trade climate and competition that occurs in the
business world or market and usually, businesses that
have been around for a longer time tend to be more
developed because they already have more experience
in running their business. So that it is more able to
compete with other businesses or UMKM actors.
3) Accounting training
Accounting-related training determines how well a
manager or UMKM can master accounting techniques.
The more often a manager attends accounting training,
the better the manager's ability to use accounting
information (Muhammad, 2014).
METHODS
This study uses qualitative methods, researchers
describe the actual situation in the field. Qualitative
methods are used to obtain in-depth data and information
and the data obtained contains true meaning (Sugiyono,
2017). With qualitative research, researchers can recognize
the object of research and can feel what is in the field. In this
study, the data and information obtained could be in the
form of interview transcripts, field notes, documentation,
and visual materials which were analyzed qualitatively
(Sugiyono, 2017). So in this study, the researcher was
involved in the situation and setting of the phenomenon
being studied. Researchers conducted interviews and
observations to obtain data and information regarding the
Accounting Information System at the UMKM Dimsum
Seceng Pajaresuk, Pringsewu.
RESULTS AND DISCUSSIONS
UMKM Dimsum Seceng Pajaresuk has not used an
accounting information system, this is by subject 1's
statement that so far the business has not implemented an
accounting information system, because there are factors
that cause UMKM Dimsum Seceng Pajaresuk not to use an
accounting information system:
1. Limited amount of capital
UMKM Dimsum Seceng Pajaresuk, Pringsewu uses
their own capital to run their business. This is in
accordance with the answer from subject 1 which says
that the “source of initial capital at that time was to use
their own capital”
2. Limited Human Resources
Human resources at the UMKM Dimsum Seceng
Pajaresuk, Pringsewu are still limited. This is in
accordance with the answer from subject 1 which says
that“There are only 2 employees working here. With a
high school education level”
3. Weak business networks and capabilities
Market Penetration Small businesses, which are
generally family business units, have a very limited
business network and low market penetration ability
because the products produced are very limited in
number and have a less competitive quality. In contrast,
large businesses that already have a solid network and
are supported by technology can reach internationally
and good promotion. This is proven in the results of the
interview namely "This business is still allocated in areas
around Pringsewu, it has not penetrated nationally or
internationally"
4. Limited business facilities and infrastructure
UMKM Dimsum Seceng Pajaresuk, Pringsewu are
still limited in terms of facilities and infrastructure, this
is by subject 1's statement that “recording and
bookkeeping still use manual, not yet computerized. The
accounting records and bookkeeping that are carried out
are only the recordings of sales and purchases of raw
materials, there are no records for bookkeeping of the
operating cycle of UMKM Dimsum Seceng Pajaresuk,
Pringsewu”.
CONCLUSION AND RECOMMENDATION
UMKM Dimsum Seceng Pajaresuk, Pringsewu have not
used an accounting information system in their business.
Some factors affect the business of UMKM Dimsum Seceng
Pajaresuk, Pringsewu such as limited human resources from
the education level and the limited number of employees
and capital due to businesses using their capital or private
owner's capital.
Based on this research, the researchers provide advice
to the UMKM Dimsum Seceng Pajaresuk to increase their
knowledge by leveling up the education of both the owner
and the human resources who work in these UMKM. In
addition, it is expected that in the future the UMKM Dimsum
Pajaresuk Pringsewu will carry out overall recording and
bookkeeping regarding the operating cycle supported by the
use of computerization. Suggestions for future researchers
to examine whether there are other factors other than those
described above as reasons why accounting information
systems cannot be used as additional references for future
knowledge.
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ETHICAL CONSIDERATIONS
Funding Statement.
No funding was received for conducting this study.
Conflict of Interest Statement
The author has no conflict of interest in the preparation
of this manuscript
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