RANCANGAN MODEL TATA KELOLA KEUANGAN UMKM BERBASIS TEKNOLOGI INFORMASI DAN KOMUNIKASI

Abstract

The results of research in various countries, including Indonesia, showed that generally
MSMEs were only able to survive in the first three years. One reason is the inability to manage the
business. Business management only can be done through analysis of quality and timely financial
information. The study was conducted in three stages to obtain an accounting information system
design as a financial management tool for MSMEs based on SAK-EMKM through easy and simple
access by utilizing technology. This research is the first stage that aims to obtain a picture of the
obstacles faced and their views on financial information by conducting identification and analyzing
the conditions of the research object. The study was conducted by distributing 200 questionnaires to
SMEs in the City of Bogor. The results show that capital generally comes from own capital (91%).
Turnover is still below 30 million Rupiah per month (72%). Bookkeeping is done simply (95%).
They view the financial statements do not need to be done (47%), besides that as many as 25% do
not know how to make financial reports. As many as 82% do not know SAK EMKM. However,
they consider financial statements to be important in running their business (75%). They hope that
financial information can overcome the difficulties they have been facing and be able to produce the
financial information they need.