PROPOSED RESEARCH

IMPACT OF ACCOUNTING INFORMATION SYSTEM TO PROCESS

TRANSACTIONAL DATA IN SMALL MEDIUM ENTERPERISES

Compiled by :

FARIS ADILAH

C1L013010

MINISTRY OF RESEARCH, TECHNOLOGY AND HIGHER EDUCATION

JENDERAL SOEDIRMAN UNIVERSITY
ECONOMICS AND BUSINESS FACULTY
ACCOUNTING MAJOR
2017
 CHAPTER 1
INTRODUCTION
1.1 BACKGROUND
Accounting information is important for decision making, record keeping, and discovery and
prevention of theft. The information is also useful when applying for a grant or loan. Availability of
accounting information creates a good reputation for an organization and enhances an individual's credit
score.
To get better information, store, manage and process accounting information, business
organization can use information system to make their work easier. Right know, maybe only big
company that use Accounting Information System especially in Indonesia. I wonder if small medium
enterprices can afford to implement the system to their busines it can help them a lot.
As your business grows, an accounting information systems automation will help ensure the
processes you need the most will take less time. A good system will scale with your business so you
dont need to get a new one, saving you time and energy.
The background is pushing for research on how big the effectiveness of Accounting
Information System to process transactional data in small business enterprises as outlined in the study
entitled : IMPACT OF ACCOUNTING INFORMATION SYSTEM TO PROCESS
TRANSACTIONAL DATA IN SMALL MEDIUM ENTERPERISES

1.2 PROBLEM STATEMENT

From the background mentioned above, then the problem can be formulated as follows:
a) How the relationship of implementation of AIS can improve the financial report of SMEs ?
b) What Relationship of AIS Implementation with performance of SMEs to Report their
transactional data?
c) What Relationship of AIS Implementation with business activity of SMEs?

1.3 RESEACH PURPOSE

a) To know whether the implementation of Accounting Information System can improve the
financial reporting of SMEs
b) To know wether SME can implement AIS to their business or not
c) To know wether AIS Implementation can increase business activity of SMEs

1.4 RESEARCH CONTRIBUTION

a) This study is a medium to learn to solve problems scientifically and contribute ideas
based on science discipline that was obtained in college
b) Trying to apply the Accounting Information System as tools for report financial
information in the context of Small Medium Enterprises
c) As consideration for Small Medium Enterprises in determining to use Accounting
Information System or use traditional method as the tool to financial reporting activity.
1.5 FRAMEWORK FOR THOUGHT

the financial
ACCOUNTING
reporting of
INFORMATION SMEs
SYSTEM

CHAPTER 2
LITERATURE REVIEW

2.1 Theoritical Framework

a) In todays IT centric world, organization clearly can neither operate nor survive-
much less thrive- without information system that allow the organization to
move forward in a controlled, yet competitive, manner (U.Gelinas, R. et al,
2011).

2.2 Previous Studies

a). Several authors have pointed out that the relationship between information
technology (IT) and firm performance appears to be the most complex, penetrating
and unpredictable in the field of accounting information systems (AIS) (Pedro
Ruivo et al, 2014).
b). Generally, firms adopt IT to improve their competiveness and business
performance. The study of accounting with the recognition of information system
is a business resource such as- raw materials, capital, labor and information stated
vital to the survival of contemporary of business organization (James A. Hall,
2010).
c), Ismail and King (2006) found that information systems alignment has a
significant impact on firm performance.

2.3 Hypothetical Development

Hypothesis : The higher implementation of AIS in SMEs the higher the performance of
reporting transactional data
 CHAPTER 3
RESEARCH METHODS

3.1Research Design
a) This research is a quantitative research, its research that much in demand using
numbers, ranging from data collection, interpretation of these data, as well as the
appearance of the results

b) ANALYSIS METHOD
1. Types of research
This type of research is quantitative research.
2. Object Research
The object of this study is the small business enterprises who use the accounting
information system in their business in Banyumas district.
3. Data Sources
The data used in this research is the source of primary data sources.
4. Method of Data Collection
Method of data collection is done by methods of questionnaires and interviews with the
small business enterprises who use the accounting information system in their business in
Banyumas district.
5. Population and Sample
Population for this study is the small business enterprises who use the accounting
information system in their business in Banyumas district. and the sample was determined
by simple random sampling method, which gives equal opportunity and are not limited to
each element of the population to be selected as a sample.
6. Variable Operational
a. Independent Variable : Implementation of Accounting Information System
b. Dependent Variable : Performace of report transactional data

A. DATA ANALYSIS TECHNICAL

The analysis in this study uses simple regression analysis .Regression model is said to be good
empirical models have passed the test if the assumptions are classic . Classical assumptions that
are relevant and used in this study include analyzing data normality test and autocorrelation
test.