PERANCANGAN SISTEM INFORMASI AKUNTANSI DAN PENCATATAN AKUNTANSI PADA UMKM (STUDI KASUS PADA CV CRESSENDO)

Abstract

Accounting records produce a financial report that can be referred as a communication language with important parties which contains financial data and company activities. To make everyone understand the main context of the financial report, the report itself must be made based on the standard. For the SMEs, a financial report needs a requirement to obtain a business loan (KUR) from the government. Accounting information system supports the availability of an informative financial reports for making a good decision. As a company CV Cressendo can’t provide a standard financial report which can be used for the submission of KUR. The accounting information system at CV Cressendo also shows a lot of weaknesses in internal control in which needs evaluation and correction. The purpose of this research is to determine and analyze the accounting records and the accounting information in CV Cressendo and draft the accounting records and accounting information system corresponded to the CV Cressendo. The Research is a case study in which the data that is collected was obtained from interviews, observation and from documentation. The result of this study indicates that the use of a structured accounting records, will help CV Cressendo to obtained a standard accounting record as a requirement to receive KUR from the government. Other result from this research is the accounting information system can provide information that is both financially or non-financial in which can be used for decision making and oversight related internal controls in the company.