Implementation of accounting information systems and recording of financial reports: Case study at the Omah Kopi Mandiri Business Group

Khasanah, Miftakhul Fauziyah and Yuliati, Yuliati (2024) Implementation of accounting information systems and recording of financial reports: Case study at the Omah Kopi Mandiri Business Group. Journal of Economic, Bussines and Accounting (COSTING), 7 (4). pp. 7947-7955. ISSN 2597-5234

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Abstract

The Omah Kopi Mandiri Business Group is a business organization that accomodates the coffe farmers in Sendang District, Tulungagung Regency. The group was formed to increase the selling value of coffe and maximize existing resources with maximum management. The Omah Kopi Mandiri Business Group has an accounting information system, on the cash receipt and cash disbursements system, and has recorded it in the financial report. This research use a descriptive qualitative method where data is collected with interviews, observation, and documentation. The research find that accounting information system for cash receipt and cash disbursements at The Omah Kopi Mandiri Business Group is still quite simple, while the financial report do not contain items that are in accordance with existing accounting standads, many records are still recorded manuallu and not every transaction include in the financial statements.

Item Type:	Journal Article
Keywords:	accounting information systems; financial statement; company
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics 14 ECONOMICS > 1402 Applied Economics > 140209 Industry Economics and Industrial Organisation
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	yuliati yuliati
Date Deposited:	23 Jul 2024 14:41

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