The Use of Practical Information System to Financial Management for Entrepreneurship Cell

Small and Medium Enterprises (SMEs) have a major role to absorb labor and to face its ability to contribute to increase the Gross Domestic Product (GDP) (Untari, 2007). In addition, by developing SMEs will have an impact on poverty reduction in Indonesia. To develop SMEs was not easy. Based on the Central Statistics Agency (BPS) in 2008 identified several constraints faced by SMEs, one of which is the lack of knowledge about financial management. This will have an impact on the disability of SMEs in calculating capital loan in order to expand their businesses as well as the most severe impact is bankruptcy. To support SMEs to be able to grow and tough, it is necessary to correct reliable financial management that relevance with the characteristics of the SME business sectors. Based on the initial survey that we conducted on the SME owners, most are not able to calculate the Cost of Goods Sold (COGS)so that the difficulty in determining earnings and calculate the Break-Even Point (BEP). The purpose of this study was to determine how the calculation of cost of goods sold in accordance with the characteristics of businesses, especially SMEs whose scope of business to produce goods for sale. The management will be integrated with the application of information technology makes it easier and property controlled