TELAAH PEMANFAATAN SOFTWARE AKUNTANSI OLEH USAHA KECIL DAN MENENGAH
Abstract: It has been noted
that high transaction frequency has occurred in Small and Medium Enterprises
(SMEs). It is also not easy for them to record the transactions. Previous
studies show that utilization of accounting software in SMEs is required for
increasing both timely and accurately in financial statement. This study aims
to determine the factors that affect SEMs accounting software selection. The
data were collected from 45 SMEs in Surabaya and Sidoarjo and then they were
tested using logistic regression. It is expected to explore whether price,
performance, stability, flexibility, implementing, customization and vendor
support in utilization through three groups of time range of decision:
nowadays, next five years and next ten years. Despite, this research has failed
to support the hypotheses. It was found that modified Microsoft excel is an accounting
application which is, in fact, mostly used by SMEs. Accounting software
utilization is used for supporting operation function, but not for strategic
function. It is assumed, however, that this study has limited respondents.
Therefore, further research should get more respondents and propose more robust
predictor of decision for f using accounting software.
Keywords: Accounting Software
Utilization;Accounting IN Smaal and Medium Enterprise;Accounting Software
Author: Rizky Kurniawan, Pepie
Diptyana
Journal Code: jpakuntansigg110010
