Model Design Of Accounting Information Systems For Village Owned Enterprises (BUMDes)

Author

Supriyati, S.E., M.Si., Ak., CA., ASEAN CPA., C.PI., CIAP.

Abstrak

Village-Owned Enterprises as a benchmark for the pillars of the village economy in Indonesia today, in the Era of the Industrial Revolution 4.0 have used technology to run their businesses to win digital competition. However, today's village-owned companies not only require improvements and preparations in terms of technology, but for village-owned companies that have responsibilities and performance that need to be made in an accounting information system that is in accordance with the accounting standards required. Based on this discourse, the writer has the goal of creating an Accounting Information System Design Model for Village-Owned Enterprises that can become a potential village-owned company as a Human Technology in winning the Digital Competition. The research method used is a qualitative research method with descriptive methods and research methods, which are supported to obtain valid data with related parties as managers and development of accounting information systems from Village-Owned Enterprises, data collection techniques used are interviews, observation and interaction. As a result of the Accounting Information System Design Model for Village-Owned Enterprises as human technology to obtain digital competition can understand the business process of Village-Owned Enterprises and optimize existing infrastructure through the Village-Owned Business by design Use Case Diagram, Activity Diagram and Entity Relationship Diagram. Meanwhile, to find out tangible assets and intangible assets consisting of human resource competencies owned by Pagerwangi Village, liabilities, equity, revenue, cost and expense, can be seen from accounting cycle at Financial Statement in the accounting information system for village-owned companies. The result from Financial statement are Activities Statement, Statement of Financial Position, and Cash Flow Statement.