THE COMPREHENSION AND APPLICATION OF ACCOUNTING INFORMATION SYSTEM FOR THE SMALL AND MEDIUM ENTERPRISE

This research is aimed to find the comprehension and application of Accounting Information System which is used in small and medium enterprises in the PIK, Cakung and to find out directly what factors and constraints in using accounting information systems. The results of this research are: First, the ability of an accountant in meeting the requirements of the profession is very decisive for the accuracy of corporate financial reporting presentation. Second, the education standards for the profession as an accountant have been put in terms of the accountant competence recruitment so that employees who accepted to work in accounting firms are well educated employees who truly master the job. Third, because of the lack of capital and outsources fund, many SMEs have limited their budget for the training and upgrading their accounting information system. Computers are used for the purpose of generating sales report only and printing out the invoices, as for the accounting the application been used was the spreadsheet program. Fourth, some entities such as shoes and garment factories have developed their business into subsidized distributors in order to win the market competition. Fifth, due to the growth of the business, the urgent of applying the new system and the need to level the competitors would arise. The management might urge the design of the new accounting information system to accommodate such needs and that kind of support would lead into the development of the system