The Revitalization Model Through the Implementation of Accounting Information System for Village Unit Cooperative in Banyumas Region, Indonesia

Eko Suyono, Oman Rusmana, Riswan Riswan


One of the obstacles faced by the Village Unit Cooperative (VUC) in dealing with the current competitive business environment is the limited resources both in term of funds and infrastructure.  Meanwhile, modern business is supported by the large scale of resources such as modern infrastructure, professional human resources, and extensive networks both at national and international levels. This study tries to evaluate the information system needs by VUC in order to sustain their business both manual and computer-based accounting system.  The data was collected through in-depth interview, observation, and focus group discussion during community engagement activity conducted from July to October 2018.  By using 6 VUCs in Banyumas as a sample, this study documents the steps in system development by using system development life cycle such as provide general information of the business, a summary of accounting policies, account guidelines and financial statements format, description of account codes, and the forms or the standards of journal entries.  Moreover, this study designs a computer-based accounting system by using the Pivot Table on Microsoft Excel. With the good supervision in implementing all steps in system development, it is expected that the VUCs in Banyumas will be more sustainable and professional in managing their business in a  very competitive business environment.


Village Unit Cooperative, Accounting Information System, Computer-based Accounting System, System Development Life Cycle

Full Text:



Breen, J., Sciulli, N., and Calvert. (2003). The Use of Computerized Accounting Systems in Small Business. Proceeding of 16th Annual Conference of Small Enterprise Association of Australia and New Zealand, 1-12.

Bodnar, G., and Hopwood, W. (2010). Accounting Information System, 12th Edition, Prentical Hall, New Jersey.

Ezeagba, C. (2017). Financial Reporting in Small and Medium Enterprises (SMEs) in Nigeria, Challenges and Options. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7 (1), 1-10.

Grande, E., Estebanez, R., and Colomina, C. The Impact of Accounting Information Systems (AIS) on Performance Measures: Empirical Evidence in Spanish SMEs. International Journal of Digital Accounting Research, 11, 25-43.

IASB, 2009. Training Materials for The IFRS for SMEs, London. Retrived from

IAI, 2011. Standar Akuntansi Keuangan untuk Entitas Tanpa Akuntabilitas Publik. Salemba Empat, Jakarta.

Instruction of Indonesian President No. 4. (1984). Concerning The Development of Village Unit Cooperative as Service Center for Its Members.

Miles, M.B., and Huberman, A.M. (1994). Qualitative Data Analysis: An Expanded Sourcebook. Thousand Oaks. Calif, Sage.

Ogundana, O., Okere, W., Ayomoto, O., Adesanmi., D., Ibudunni, S., and Ogunleye, O. (2017). ICT and Accounting System of SMEs in Nigeria. Management Science Letters, 7, 1-8.

Pulakaman, V., and Suraweera, T. (2010). Implementing Accounting Software in Small Business in New Zealand: An Exploratory Investigation. Accountancy Business and The Public Interest, 9, 98-124.

Regulation of the Minister of Cooperatives and Small and Medium Enterprises No. 4 year 2012 concerning General Guidelines on accounting for Cooperative,

Relhan, A. (2013). E-Accounting Practices of SMEs in India. International Journal of Technical Research, 2 (1), 1-10.

Riswan, R., Suyono, E., and Mafudi, M. (2017). Revitalization Model for Village Unit Cooperative in Indonesia. European Research Studies Journal, Vol. 20 No. 4A, 102-123.

Ropke, J. (1995). The Economic Theory of Cooperative Enterprises in Developing Countries, with Special Reference of Indonesia. Marburg: University of Marburg.

Sam, M., Hoshino, Y., and Tashir, M. (2012). The Adoption of Computerized Accounting System in Small Medium Enterprises in Melaka, Malaysia. International Journal of Business and Management, 7 (18), 12-25.

Suyono, E., Farooque, O.A., and Riswan, R. (2016a), Toward a Model of Traditional Retailers and Sellers Empowerment in Improving Competitiveness Against Modern Markets in Banyumas Region, Indonesia. DLSU Business and Economics Review, 25 (2), 147-165.

Suyono, E., Rokhayati, H., and Hasanah, U. (2016b). Pengelolaan Baitul Mal wa Tamwil di Kabupaten Banyumas, Jawa Tengah. Jurnal Visioner & Strategis, 5 (1), 23-33.

The 1945 Constitution. 1945. Concerning Foundations of Republic of Indonesia.

Tijani, O.M., and Mohammed, A.K. (2013). Computer-Based Accounting Systems in Small and Medium Enterprises: Empirical Evidence from a Randomized Trial in Nigeria. Universal Journal of Management, 1(1), 13-21.

Uddin, R., Biswas, T., Ali, J., and Khatun, M.S. (2017). Accounting Practices of Small and Medium Enterprises in Rangpur, Bangladesh. Journal of Business and Financial Affairs, 6 (4), 1-7.


Article Metrics

Abstract view : 1285 times
PDF - 0 times


  • There are currently no refbacks.

Copyright (c) 2019 Media Ekonomi dan Manajemen

View My Stats

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.