IMPLEMENTATION OF AN ACCOUNTING INFORMATION SYSTEM IN THE FINANCIAL MANAGEMENT OF THE DUA PUTRA FARM MSME IN KROYA DISTRICT, CILACAP REGENCY

Abstract

Systematic financial management is the main foundation for the sustainability of Micro, Small, and Medium Enterprises (MSMEs). However, in practice, most MSMEs in Indonesia still use manual record keeping practices that does not comply with applicable accounting standards. This study aims to analyze the financial management of Dua Putra Farm MSME and assess the feasibility of implementing an Accounting Information System (AIS) as a contextual and measurable solution. A descriptive qualitative approach was used with data collection techniques including in depth interviews, field observations, and business document reviews. The results showed that Dua Putra Farm does not yet have a structured financial recording system, there is no separation between personal and business cash, and periodic financial reports have never been prepared. The implementation of an accounting information system is recommended through three stages: initiation of financial literacy, implementation of a simple spreadsheet system, and adoption cloud-based accounting software in accordance with the Indonesian MSME Financial Accounting Standards (SAK). Key supporting factors include owner motivation and daily income stability, while limited accounting knowledge and digital infrastructure are significant barriers. The gradual implementation of AIS is believed to improve accountability, transparency, and long-term business sustainability.