ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA UMKM DI PASURUAN RAYA JAWA TIMUR

This Research aims to know how the application of accounting information system E-Accounting and manual accounting system in Small and Medium Enterprises at Pasuruan Raya. This research use descriptive Statistics and crosstab with software of SPSS 19,0. The respondents of this research are 54 Small and Medium Enterprises unit of Institutions Empowerment Aldy Menzhu Com (AMC) at Pasuruan Raya, East Java. The result are 38 (70% from all respondents) respondents have applied accounting information system E-Accounting with computer and 16 respondents still use manual system (30% from all respondents). Besides that, from 54 respondents there are 30 SMEs has produced account receivable mutation report, 30 SMEs has produced inventory mutation report, 30 SMEs has produced account payable mutation report, and 35 of than has produced cash mutation report, furthermore 48 respondents are reported that they have income statement, and 5 responden have cash flow. Key words: Accounting Information Systems, Small and Medium Enterprises (SMEs)