THE EFFECTIVENESS OF USING THE ACCOUNTING INFORMATION SYSTEMS OF THE GAMPONG BUSINESS AGENCY (BUMG) IN LHOKSEUMAWE CITY

Abstract This study aims to determine how the quality of financial reports and the effectiveness of the use of accounting information systems at BUMDes in the Lhokseumawe area. And also to develop a theoretical model to measure the effect of the effectiveness of the accounting information system on the quality of financial reports at the BUMDes analysis unit in the Lhokseumawe area. This research was conducted by surveying directly to village locations in the city of Lhokseumawe to collect various data that the proposing team could use to identify problems.The population to be studied in this study is Village-Owned Enterprises (BUMDes) in Lhokseumawe, in this case in Aceh Province, called Village-Owned Enterprises (BUMG), with a total population of 68 BUMDes in 68 villages with 106 business units. This study uses primary data by distributing questionnaires to BUMG administrators, especially those who know the ins and outs of accounting information systems. In addition, it also uses interview techniques with questions that have been designed to suit the conditions of BUMG in lhokseumawe. The analysis used is descriptive qualitative, where to test the hypothesis in this study using simple linear regression. Besides that, it also uses qualitative analysis to answer interview question items directly with BUMG administrators. The results obtained were the effectiveness of the use of accounting information systems had an effect on the quality of financial reports. However, so far the use of the accounting information system is still manual, the more complex financial application system has not been used because the BUMG business unit is still in the development stage. BUMG in Lhokseumawe city is still being fostered, given training and supervised by the Badan Pemberdayaan Masyarakat dan Gampong Gampong as well as by the Inspectorate of Lhokseumawe City. Of the 106 business units under 68 BUMGs throughout Lhokseumawe, currently only 78 are still running. This is because BUMG has problems in managing its business, especially in maintaining the sustainability of its existing business units