文章基本信息

标题：ALTERNATIF PEMODELAN SISTEM AKUNTANSI PENJUALAN TUNAI TERKOMPUTERISASI BAGI USAHA KECIL DAN MENENGAH (UKM)
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作者：Siswanto Siswanto
期刊名称：Jurnal Economia
印刷版ISSN：1858-2648
出版年度：2012
卷号：8
期号：2
页码：196-213
DOI：10.21831/economia.v8i2.1228
出版社：FE UNY
摘要：Alternative Modeling of Accounting System of Computerized Cash Sales for Small and Medium Enterprises (SME).The ability of UKMs in the data processing of their activities and transactions needs great concern; therefore a system that could support its business operations is needed.The development of information technology requires SMEs to organize the data recording, processing, and reporting using technology-assisted accounting system available.Accounting system is an organization of forms, records, and reports coordinated in such a way as to provide the financial information needed by the management to help the company administration.Cash sales accounting system that includes inputs, processes, and outputs can be developed with computer technology.This computerization process involves a 'computer' as the primary means of processing and the 'human' as the regulator, operator, and controller of the device.This paper is expected to provide an alternative modeling of sales accounting system to be implemented modestly for UKMs with a simple computer-assisted technology.
其他摘要：Abstract: Alternative Modeling of Accounting System of Computerized Cash Sales for Small and Medium Enterprises (SME). The ability of UKMs in the data processing of their activities and transactions needs great concern; therefore a system that could support its business operations is needed. The development of information technology requires SMEs to organize the data recording, processing, and reporting using technology-assisted accounting system available. Accounting system is an organization of forms, records, and reports coordinated in such a way as to provide the financial information needed by the management to help the company administration. Cash sales accounting system that includes inputs, processes, and outputs can be developed with computer technology. This computerization process involves a 'computer' as the primary means of processing and the 'human' as the regulator, operator, and controller of the device. This paper is expected to provide an alternative modeling of sales accounting system to be implemented modestly for UKMs with a simple computer-assisted technology.
关键词：Usaha Kecil dan Menengah; Sistem Akuntansi; Penjualan Tunai; Teknologi.