Accounting information system implementation in batik small and medium-sized enterprises

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Abstract

One of the obstacles faced by batik small and medium-sized enterprises (SMEs), compared to large batik manufacturers, is limited financial and infrastructure resources. In the meantime, large batik manufacturers are supported by vast resources, modern infrastructure, skilled human resources, and a vast network on both the national and international levels. In order to obtain a competitive advantage, batik SMEs must be able to manage its resources effectively and efficiently and establish a hierarchy for resource allocation. On the other side, it is also necessary for the government to play a role, particularly in the form of policy and assistance, in order to ensure the survival of batik SMEs. This study seeks to maximize the potential of batik SMEs by implementing both manual and computerized accounting information systems (AIS) and the outcomes provide solutions to the problems posed by the lack of managerial professionalism in batik SMEs in Indonesia. Observation, in-depth interviews, and focus group discussions are used to collect data for the years 2020 and 2021. The data is then analyzed using an interaction method that emphasizes the connection between data reduction, data presentation, verification, and conclusion drawing. Therefore, this study produces both manual and computer-based accounting information systems for batik SMEs in Indonesia.

Keywords: Accounting Information System, Batik, SMEs, Observation, In-Depth Interview, Focus Group Discussions

Authors’ individual contribution: Conceptualization — D.S. and E.S.; Methodology — A.W. and C.T.S.; Writing — Original Draft — D.S. and E.S.; Writing — Review & Editing — O.R. and C.T.S.; Supervision — D.S. and C.T.S.; Project Administration — O.R. and C.T.S.; Funding Acquisition — D.S. and E.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M41, M49, P13

Received: 18.12.2022
Accepted: 12.06.2023
Published online: 14.06.2023

How to cite this paper: Susilowati, D., Suyono, E., Rusmana, O., Wiratno, A., & Setyorini, C. T. (2023). Accounting information system implementation in batik small and medium-sized enterprises [Special issue]. Corporate & Business Strategy Review, 4(2), 326–334. https://doi.org/10.22495/cbsrv4i2siart12