The Utilization of Web-Based Accounting Software to Develop a Perceivable Financial Statement Format: A Qualitative Research Study at SME Four Coffee
Eko Wahyudi (a*), Sisdjiatmo K Widhaningrat (b)
a) Master of Management, Faculty of Economics and Business, Universitas Indonesia
Kampus UI Salemba, Jakarta, Indonesia
*ekowahyudi2002i[at]gmail.com
b) Faculty of Economics and Business, Universitas Indonesia
Kampus UI Salemba, Jakarta, Indonesia
Abstract
This study aims to develop a perceivable financial statement format at SME Four Coffee. The research conducted by using a qualitative method, while data analysis technique used descriptive analysis with a qualitative approach. Data collection techniques used are in-depth interviews, observation, and documentation. The researcher also describes, interpret and explain the situation at hand, together with intervening in order to make improvements to the research object. Based on the analysis, SME Four Coffee yet has the desirable correct financial statement format as internal decision-making materials and reference data for prospective creditors or investors. The results of this research are the utilization of web-based accounting software by doing optimization and customization of the output produced to obtain a desirable financial statement presentation. The use of accounting software does not always provide an output that is in accordance with the expectation of the SME so that further customization is required over the output. On the other hand, by accepting technological advances such as accounting software technology is also very useful for SME to speed up the process and reduce human error in order to build a perceivable financial statement.
Keywords: Financial statement, Web-based application, Accounting software, SMEs, Four Coffee
Topic: Digital Technology For Business